{"id":362,"date":"2017-05-04T21:08:11","date_gmt":"2017-05-04T19:08:11","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=362"},"modified":"2017-05-04T21:08:11","modified_gmt":"2017-05-04T19:08:11","slug":"uctovanie-ukoncenia-leasingu","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/uctovanie-ukoncenia-leasingu\/","title":{"rendered":"\u00da\u010dtovanie ukon\u010denia leasingu."},"content":{"rendered":"

\u00da\u010dtovanie ukon\u010denia leasingu. <\/strong><\/p>\n

Finan\u010dn\u00fd pren\u00e1jom m\u00f4\u017ee by\u0165 ukon\u010den\u00fd pred\u010dasne, teda pred ukon\u010den\u00edm doby n\u00e1jmu. Pred\u010dasn\u00e9 ukon\u010denie pren\u00e1jmu m\u00f4\u017ee nasta\u0165 z\u00a0viacer\u00fdch d\u00f4vo\u00addov:<\/p>\n

    \n
  1. tot\u00e1lna \u0161koda alebo kr\u00e1de\u017e<\/strong>,<\/li>\n
  2. platobn\u00e1 neschopnos\u0165 n\u00e1jomcu,<\/strong><\/li>\n
  3. pred\u010dasn\u00e9 odk\u00fapenie predmetu n\u00e1jmu n\u00e1jomcom.<\/strong><\/li>\n<\/ol>\n

    Za poru\u0161enie podmienok pren\u00e1jmu sa pod\u013ea \u00a7 2 p\u00edsm. s) z\u00e1kona o\u00a0dani z pr\u00edjmov pova\u017euje skuto\u010dnos\u0165, ke\u010f nie s\u00fa dodr\u017ean\u00e9 podmienky, ktor\u00fdmi je pren\u00e1jom vymedzen\u00fd v\u00a0danom paragrafe, t.j.:<\/p>\n

      \n
    1. vlastn\u00edcke pr\u00e1vo m\u00e1 prejs\u0165 bez zbyto\u010dn\u00e9ho odkladu po skon\u010den\u00ed n\u00e1jmu na da\u0148ovn\u00edka, ktor\u00fd obstar\u00e1va hmotn\u00fd majetok formou finan\u010dn\u00e9ho pren\u00e1jmu a<\/li>\n
    2. doba trvania n\u00e1jmu je najmenej 60 % doby odpisovania pod\u013ea \u00a7 26 ods. 1,<\/li>\n<\/ol>\n

      Pri poru\u0161en\u00ed podmienok finan\u010dn\u00e9ho pren\u00e1jmu je da\u0148ovn\u00edk povinn\u00fd uplatni\u0165 postup pod\u013ea \u00a7\u00a017 ods. 24 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov:<\/p>\n

      Pri vy\u010d\u00edslen\u00ed z\u00e1kladu dane v zda\u0148ovacom obdob\u00ed, v ktorom do\u0161lo k poru\u0161eniu podmienok finan\u010dn\u00e9ho pren\u00e1jmu pod\u013ea \u00a7 2 p\u00edsm. s) u da\u0148ovn\u00edka, ktor\u00fd obstar\u00e1va hmotn\u00fd majetok formou finan\u010dn\u00e9ho pren\u00e1jmu, sa pri vyraden\u00ed tohto hmotn\u00e9ho majetku postupuje pod\u013ea \u00a7 19 ods. 3 p\u00edsm. b), d), e) alebo p\u00edsm. g).<\/p>\n

      Ak doch\u00e1dza k\u00a0pred\u010dasn\u00e9mu ukon\u010deniu zmluvy o\u00a0finan\u010dnom pren\u00e1jme, potom zostatkov\u00e1 cena da\u0148ov\u00e1 sa zahrnie do z\u00e1kladu dane rovnako, ako aj v\u00a0ostatn\u00fdch pr\u00edpadoch obstarania HM k\u00fapou, s\u00a0oh\u013eadom na sp\u00f4sob vyradenia:<\/p>\n

        \n
      1. predajom \u2013 zostatkov\u00e1 cena pri predaji je uznan\u00fdm da\u0148ov\u00fdm v\u00fddavkom s\u00a0v\u00fdnimkou pr\u00edpadov uveden\u00fdch v \u00a7 19 ods. 3 p\u00edsm. b) bod 1 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov<\/li>\n
      2. \u0161kodou \u2013 je treba rozli\u0161ova\u0165 \u0161kody zavinen\u00e9 a\u00a0nezavinen\u00e9 pod\u013ea \u00a7 19 ods. 3 p\u00edsm. g) z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov, pred\u010dasn\u00e9 vyradenie z\u00a0pou\u017e\u00edvania hmotn\u00e9ho majetku z\u00a0d\u00f4vodu, \u017ee ide o\u00a0\u0161kody nezavinen\u00e9 da\u0148ovn\u00edkom, vstupuj\u00fa do z\u00e1kladu dane:<\/li>\n
      3. a)\u00a0 v\u00a0plnej v\u00fd\u0161ke \u2013 ak ide o\u00a0\u0161kody sp\u00f4soben\u00e9 \u017eiveln\u00fdmi pohromami v\u00a0tom zda\u0148ovacom obdob\u00ed, v\u00a0ktorom vznikli, alebo<\/li>\n
      4. b)\u00a0 v\u00a0plnej v\u00fd\u0161ke, ale a\u017e v\u00a0tom zda\u0148ovacom obdob\u00ed, v\u00a0ktorom pol\u00edcia potvrd\u00ed, \u017ee p\u00e1chate\u013e je nezn\u00e1my (v\u00a0roku vzniku \u0161kody je zostatkov\u00e1 cena pripo\u010d\u00edtate\u013en\u00e1 polo\u017eka k\u00a0z\u00e1kladu dane)<\/li>\n<\/ol>\n

        a\u00a0mus\u00ed by\u0165 dodr\u017ean\u00e1 aj podmienka pod\u013ea \u00a7 19 ods. 3 p\u00edsm. d), pod\u013ea ktor\u00e9ho sa zostatkov\u00e1 cena hmotn\u00e9ho a\u00a0nehmotn\u00e9ho majetku zahrnie do z\u00e1kladu dane len do v\u00fd\u0161ky n\u00e1hrad zahrnovan\u00fdch do z\u00e1kladu dane , t. j. zostatkov\u00e1 cena prevy\u0161uj\u00faca n\u00e1hradu \u0161kody od pois\u0165ovne alebo zodpovednej osoby za vznik \u0161kody je neda\u0148ov\u00fdm v\u00fddavkom.<\/p>\n

        Pr\u00edklad : ukon\u010denie leasingu z\u00a0d\u00f4vodu kr\u00e1de\u017ee : <\/strong><\/p>\n

        Prenaj\u00edmate\u013e a\u00a0n\u00e1jomca uzatvorili zmluvu o\u00a0finan\u010dnom pren\u00e1jme osobn\u00e9ho automobilu \u00da\u010dinnos\u0165 zmluvy od 1. decembra 2014 \u2013 za\u010diatok doby pren\u00e1jmu<\/em><\/p>\n

        \u2212\u00a0\u00a0 Obstar\u00e1vacia cena predmetu pren\u00e1jmu u\u00a0prenaj\u00edmate\u013ea bez DPH\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9 550\u00a0\u20ac<\/em><\/p>\n

        \u2212\u00a0\u00a0 Poplatok za uzatvorenie
        \nzmluvy bez DPH\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 50\u00a0\u20ac<\/em><\/p>\n

        \u2212\u00a0\u00a0 Po\u010det spl\u00e1tok\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 48<\/em><\/p>\n

        Automobil bol odcudzen\u00fd v\u00a0janu\u00e1ri 2017. P\u00e1chate\u013e nebol pod\u013ea pol\u00edcie zisten\u00fd. Pod\u013ea dohody v\u00a0marci 2017 bol ukon\u010den\u00fd l\u00edzing a\u00a0z\u00a0priznanej n\u00e1hrady \u0161kody mal n\u00e1jomca n\u00e1rok na 5 000\u00a0\u20ac . <\/em><\/p>\n

        Stav \u00fa\u010dtov ku d\u0148u odcudzenia :<\/strong><\/p>\n\n\n\n\n\n\n
        \u00da\u010det<\/strong><\/td>\nSuma<\/strong><\/td>\n<\/tr>\n
        Majetok 022<\/td>\n9 600<\/td>\n<\/tr>\n
        Opr\u00e1vky 082<\/td>\n5 200<\/td>\n<\/tr>\n
        Z\u00e1v\u00e4zok 474<\/td>\n4 000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u00da\u010dtovanie :<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
        \u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\nSuma<\/strong><\/td>\nMD<\/strong><\/td>\nD<\/strong><\/td>\n<\/tr>\n
        Odpis majetku z\u00a0d\u00f4vodu kr\u00e1de\u017ee<\/td>\n4 400<\/td>\n549<\/td>\n082<\/td>\n<\/tr>\n
        Vyradenie majetku<\/td>\n9 600<\/td>\n082<\/td>\n022<\/td>\n<\/tr>\n
        Do\u00fa\u010dtovanie \u00faroku a\u00a0DPH za 2-3 mesiac<\/td>\n80<\/td>\n549<\/td>\n325<\/td>\n<\/tr>\n
        Finan\u010d. vysporiadanie z\u00e1v\u00e4zku istiny za 2 -3 mesiac<\/td>\n400<\/td>\n474<\/td>\n325<\/td>\n<\/tr>\n
        Vysporiadanie z\u00e1v\u00e4zku z\u00a0pren\u00e1jmu do v\u00fd\u0161ky ZC istiny<\/td>\n4 000<\/td>\n474<\/td>\n648<\/td>\n<\/tr>\n
        Priznanie n\u00e1roku na n\u00e1hradu \u0161kody od prenaj\u00edmate\u013ea<\/td>\n5 000<\/td>\n315<\/td>\n648<\/td>\n<\/tr>\n
        Z\u00e1po\u010det poh\u013ead\u00e1vky z\u00a0priznania n\u00e1hrady \u0161kody a\u00a0z\u00e1v\u00e4zkom z pren\u00e1jmu<\/td>\n480<\/td>\n325<\/td>\n315<\/td>\n<\/tr>\n
        \u00dahrada zostatku priznan\u00e9ho n\u00e1roku n\u00e1jomcovi<\/td>\n4 520<\/td>\n221<\/td>\n315<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Da\u0148ovn\u00edk si m\u00f4\u017ee zahrn\u00fa\u0165 do da\u0148ov\u00fdch v\u00fddavkov ZC najviac do v\u00fd\u0161ky n\u00e1hrad zahr\u0148ovan\u00fdch do z\u00e1kladu dane, t.j. 9\u00a0000\u20ac ( 4\u00a0000+5\u00a0000) .<\/p>\n

        Da\u0148ov\u00e1 ZC je 4\u00a0000 \u20ac. Rozdiel medzi da\u0148ovou ZC a\u00a0z\u00fa\u010dtovan\u00fdmi pr\u00edjmami ( 4\u00a0000-9\u00a0000) vo v\u00fd\u0161ke 5\u00a0000 \u20ac predstavuje zdanite\u013en\u00fd pr\u00edjem. Da\u0148ovn\u00edk mus\u00ed s\u00fa\u010dasne upravi\u0165 z\u00e1klad dane o\u00a0rozdiel 200 \u20ac , t.j. rozdiel medzi da\u0148ovou ZC a\u00a0\u00fa\u010dtovnou ZC.<\/p>\n

        V\u00a0pr\u00edpade ukon\u010denia leasingu z\u00a0d\u00f4vodu platobnej neschopnosti n\u00e1jomcu :<\/strong><\/p>\n

        Prenaj\u00edmate\u013e a\u00a0n\u00e1jomca uzatvorili zmluvu o\u00a0finan\u010dnom pren\u00e1jme osobn\u00e9ho automobilu \u00da\u010dinnos\u0165 zmluvy od 1. decembra 2014 \u2013 za\u010diatok doby pren\u00e1jmu<\/em><\/p>\n

        \u2212\u00a0\u00a0 Obstar\u00e1vacia cena predmetu pren\u00e1jmu u\u00a0prenaj\u00edmate\u013ea bez DPH\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9 550\u00a0\u20ac<\/em><\/p>\n

        \u2212\u00a0\u00a0 Poplatok za uzatvorenie
        \nzmluvy bez DPH\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 50\u00a0\u20ac<\/em><\/p>\n

        \u2212\u00a0\u00a0 Po\u010det spl\u00e1tok\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 48<\/em><\/p>\n

        Prenaj\u00edmate\u013e odobral n\u00e1jomcovi predmet n\u00e1jmu v\u00a0marci 2017, lebo n\u00e1jomca nezaplatil spl\u00e1tky za 10-12\/2016 a\u00a01-2\/2017. <\/em><\/p>\n

        Za pred\u010dasn\u00e9 ukon\u010denie zmluvy mu\u00a0 vy\u00fa\u010dtoval zmluvn\u00fa pokutu vo v\u00fd\u0161ke 500 \u20ac. <\/em><\/p>\n

        \u00a0<\/em><\/p>\n

        \u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n
        \u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\nSuma<\/strong><\/td>\nMD<\/strong><\/td>\nD<\/strong><\/td>\n<\/tr>\n
        Odpis majetku z\u00a0d\u00f4vodu odovzdania n\u00e1jomcovi<\/td>\n4 400<\/td>\n551<\/td>\n082<\/td>\n<\/tr>\n
        Vyradenie majetku<\/td>\n9 600<\/td>\n082<\/td>\n022<\/td>\n<\/tr>\n
        Vysporiadanie z\u00e1v\u00e4zku vo v\u00fd\u0161ke \u00faroku a DPH za 4 mesiace<\/td>\n160<\/td>\n474<\/td>\n325<\/td>\n<\/tr>\n
        Vysporiadanie z\u00e1v\u00e4zku z\u00a0pren\u00e1jmu do v\u00fd\u0161ky ZC istiny<\/td>\n4 000<\/td>\n474<\/td>\n648<\/td>\n<\/tr>\n
        Za\u00fa\u010dtovanie sankcie<\/td>\n500<\/td>\n548<\/td>\n325<\/td>\n<\/tr>\n
        Vysporiadanie z\u00e1v\u00e4zku z\u00a0pred\u010dasn\u00e9ho ukon\u010denia pren\u00e1jmu<\/td>\n660<\/td>\n325<\/td>\n221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Da\u0148ov\u00e1 ZC vo v\u00fd\u0161ke 4\u00a0000 \u20ac bude da\u0148ov\u00fdm v\u00fddavkom v\u00a0zmysle \u00a7 19 ods. 3 Z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov. Da\u0148ovn\u00edk mus\u00ed s\u00fa\u010dasne upravi\u0165 z\u00e1klad dane o\u00a0rozdiel 200 \u20ac , t.j. rozdiel medzi da\u0148ovou ZC a\u00a0\u00fa\u010dtovnou ZC.<\/p>\n

        Bc. Lucia Hanusov\u00e1<\/strong><\/p>\n

        \u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

        \u00da\u010dtovanie ukon\u010denia leasingu. Finan\u010dn\u00fd pren\u00e1jom m\u00f4\u017ee by\u0165 ukon\u010den\u00fd pred\u010dasne, teda pred ukon\u010den\u00edm doby n\u00e1jmu. Pred\u010dasn\u00e9 ukon\u010denie pren\u00e1jmu m\u00f4\u017ee nasta\u0165 z\u00a0viacer\u00fdch d\u00f4vo\u00addov: tot\u00e1lna \u0161koda alebo kr\u00e1de\u017e, platobn\u00e1 neschopnos\u0165 n\u00e1jomcu, pred\u010dasn\u00e9 odk\u00fapenie predmetu n\u00e1jmu n\u00e1jomcom. Za poru\u0161enie podmienok pren\u00e1jmu sa pod\u013ea \u00a7 2 p\u00edsm. s) z\u00e1kona o\u00a0dani z pr\u00edjmov pova\u017euje skuto\u010dnos\u0165, ke\u010f nie s\u00fa dodr\u017ean\u00e9 podmienky, ktor\u00fdmi […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-362","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"\n\u00da\u010dtovanie ukon\u010denia leasingu. -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.hanaconsult.sk\/hana\/uctovanie-ukoncenia-leasingu\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00da\u010dtovanie ukon\u010denia leasingu. -\" \/>\n<meta property=\"og:description\" content=\"\u00da\u010dtovanie ukon\u010denia leasingu. 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