{"id":11872,"date":"2023-04-28T21:15:04","date_gmt":"2023-04-28T19:15:04","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=11872"},"modified":"2024-05-13T14:57:14","modified_gmt":"2024-05-13T12:57:14","slug":"vypocet-danovej-povinnosti-fyzickej-osoby","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/vypocet-danovej-povinnosti-fyzickej-osoby\/","title":{"rendered":"V\u00fdpo\u010det da\u0148ovej povinnosti fyzickej osoby"},"content":{"rendered":"<p>Pred podan\u00edm da\u0148ov\u00e9ho priznania dane z pr\u00edjmov fyzick\u00fdch os\u00f4b je potrebn\u00e9 vypo\u010d\u00edta\u0165 si v\u00fd\u0161ku da\u0148ovej povinnosti. Postup v\u00fdpo\u010dtu da\u0148ovej povinnosti:<\/p>\n<ol>\n<li>V\u00fdpo\u010det z\u00e1kladu dane z \u010diastkov\u00fdch z\u00e1kladov dan\u00ed<\/li>\n<li>\u00daprava z\u00e1kladu dane o odpo\u010d\u00edtate\u013en\u00e9 polo\u017eky<\/li>\n<li>V\u00fdpo\u010det da\u0148ovej povinnosti<\/li>\n<li>\u00daprava da\u0148ovej povinnostioda\u0148ov\u00fd bonus<\/li>\n<li>Odpo\u010det zaplaten\u00fdch preddavkov a preddavkov uhraden\u00fdch vo forme zr\u00e1\u017eky<\/li>\n<li>V\u00fdsledn\u00e1 da\u0148ov\u00e1 povinnos\u0165 (alebo da\u0148ov\u00fd preplatok) FO<\/li>\n<\/ol>\n<h2>1.V\u00fdpo\u010det z\u00e1kladu dane z\u00a0\u010diastkov\u00fdch z\u00e1kladov dan\u00ed<\/h2>\n<p><strong>ZD = \u010cZD \u00a75 + \u010cZD \u00a76 + \u010cZD \u00a77 + \u010cZD \u00a78<\/strong><br \/>\nLegenda:<\/p>\n<ul>\n<li>ZD &#8211; z\u00e1klad dane<\/li>\n<li>\u010cZD &#8211; \u010diastkov\u00fd z\u00e1klad dane<\/li>\n<\/ul>\n<p><strong>Z\u00e1kladom dane<\/strong> (\u010diastkov\u00fdm z\u00e1kladom dane) s\u00fa zdanite\u013en\u00e9 pr\u00edjmy zo z\u00e1vislej \u010dinnosti zn\u00ed\u017een\u00e9 o poistn\u00e9 a pr\u00edspevky, ktor\u00e9 je povinn\u00fd plati\u0165 zamestnanec, alebo pr\u00edspevky na zahrani\u010dn\u00e9 poistenie zamestnanca, na ktor\u00e9ho sa vz\u0165ahuje povinn\u00e9 zahrani\u010dn\u00e9 poistenie rovnak\u00e9ho druhu. Z\u00e1klad dane (\u010diastkov\u00fd z\u00e1klad dane) zisten\u00fd z pr\u00edjmov pod\u013ea \u00a7 5 alebo \u00a7 6 ods. 1 a 2\u00a0alebo s\u00fa\u010det \u010diastkov\u00fdch z\u00e1kladov dane z t\u00fdchto pr\u00edjmov sa zni\u017euje o nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane. Z\u00e1klad dane sa vypo\u010d\u00edtava tak, \u017ee od pr\u00edjmov s\u00fa odr\u00e1tan\u00e9 da\u0148ov\u00e9 v\u00fddavky. Da\u0148ov\u00e1 strata vznik\u00e1 da\u0148ovn\u00edkovi v\u00a0pr\u00edpade, \u017ee da\u0148ov\u00e9 v\u00fddavky prevy\u0161uj\u00fa zdanite\u013en\u00e9 pr\u00edjmy.<br \/>\nPresnej\u0161ie je z\u00e1kladom dane s\u00fa\u010det nasleduj\u00facich (tzv. &#8222;\u010diastkov\u00fdch&#8220;) z\u00e1kladov dane:<\/p>\n<ul>\n<li>Pod\u013ea \u00a7 5, zdanite\u013en\u00e9 pr\u00edjmy zo z\u00e1vislej \u010dinnosti zn\u00ed\u017een\u00e9 o poistn\u00e9 a pr\u00edspevky, ktor\u00e9 je povinn\u00fd plati\u0165 zamestnanec.<\/li>\n<li>Pod\u013ea \u00a7 6, rozdiel medzi pr\u00edjmami a v\u00fddavkami alebo\u00a0v\u00fdsledok hospod\u00e1renia, teda spravidla zisk z\u00a0podnikania zisten\u00fd z\u00a0\u00fa\u010dtovn\u00edctva.<\/li>\n<li>Pod\u013ea \u00a7 7, jednotliv\u00e9 \u00faroky a obdobn\u00e9 v\u00fdnosy vymenovan\u00e9 v z\u00e1kone ako pr\u00edjmy z kapit\u00e1lov\u00e9ho majetku.<\/li>\n<li>Pod\u013ea \u00a7 8, zdanite\u013en\u00fd pr\u00edjem zn\u00ed\u017een\u00fd o v\u00fddavky preuk\u00e1zate\u013ene vynalo\u017een\u00e9 na jeho dosiahnutie.<\/li>\n<\/ul>\n<p>Z\u00e1kladom dane je rozdiel:<\/p>\n<ul>\n<li>zdanite\u013en\u00e9 pr\u00edjmy (=pr\u00edjmy, ktor\u00e9 s\u00fa predmetom dane a nie s\u00fa osloboden\u00e9 od dane pod\u013ea tohto z\u00e1kona ani medzin\u00e1rodnej zmluvy)<\/li>\n<li>da\u0148ov\u00e9 v\u00fddavky (= v\u00fddavky na dosiahnutie, zabezpe\u010denie a udr\u017eanie pr\u00edjmov preuk\u00e1zate\u013ene vynalo\u017een\u00fd da\u0148ovn\u00edkom, za\u00fa\u010dtovan\u00e9 v \u00fa\u010dtovn\u00edctve da\u0148ovn\u00edka alebo zaevidovan\u00e9 v evidencii da\u0148ovn\u00edka pod\u013ea \u00a7 6 )<\/li>\n<\/ul>\n<p>Ak da\u0148ovn\u00edk v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed dosiahne z\u00e1klad dane, ktor\u00fd<\/p>\n<ul>\n<li>sa rovn\u00e1 alebo je ni\u017e\u0161\u00ed ako 100-n\u00e1sobok sumy \u017eivotn\u00e9ho minima platn\u00e9ho k 1. janu\u00e1ru pr\u00edslu\u0161n\u00e9ho zda\u0148ovacieho obdobia (\u010falej len \u201eplatn\u00e9 \u017eivotn\u00e9 minimum\u201c), nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane ro\u010dne na da\u0148ovn\u00edka je suma zodpovedaj\u00faca 19,2-n\u00e1sobku sumy platn\u00e9ho \u017eivotn\u00e9ho minima,<\/li>\n<\/ul>\n<ul>\n<li>je vy\u0161\u0161\u00ed ako 100-n\u00e1sobok platn\u00e9ho \u017eivotn\u00e9ho minima, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane ro\u010dne na da\u0148ovn\u00edka je suma zodpovedaj\u00faca rozdielu 44,2-n\u00e1sobku platn\u00e9ho \u017eivotn\u00e9ho minima a jednej \u0161tvrtiny z\u00e1kladu dane; ak t\u00e1to suma je ni\u017e\u0161ia ako nula, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane ro\u010dne na da\u0148ovn\u00edka sa rovn\u00e1 nule.<\/li>\n<\/ul>\n<p>O da\u0148ov\u00fa stratu sa zni\u017euje z\u00e1klad dane (\u010diastkov\u00fd z\u00e1klad dane) zisten\u00fd z pr\u00edjmov uveden\u00fdch v \u00a7 6 ods. 1 a 2, pri\u010dom sa pou\u017eije postup pod\u013ea \u00a7 30.<\/p>\n<h2>\u00a02.\u00a0\u00daprava z\u00e1kladu dane o odpo\u010d\u00edtate\u013en\u00e9 polo\u017eky<\/h2>\n<p>Odpo\u010d\u00edtanie nezdanite\u013enej \u010dasti na da\u0148ovn\u00edka, nezdanite\u013enej \u010dasti na man\u017eelku, d\u00f4chodkov\u00e9 spr\u00e1vcovsk\u00e9 sporenie, \u00fa\u010delov\u00e9 sporenie a poistn\u00e9 na \u017eivotn\u00e9 poistenie. V\u00fdsledkom je <strong>upraven\u00fd z\u00e1klad dane.<\/strong><\/p>\n<ul>\n<li><em>Ak da\u0148ovn\u00edk v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed dosiahne z\u00e1klad dane, ktor\u00fd<\/em><em><br \/>\n<em>&#8211; sa rovn\u00e1 alebo je ni\u017e\u0161\u00ed ako 100-n\u00e1sobok sumy platn\u00e9ho \u017eivotn\u00e9ho minima, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane ro\u010dne na da\u0148ovn\u00edka je suma zodpovedaj\u00faca 19, 2-n\u00e1sobku sumy \u017eivotn\u00e9ho minima) platn\u00e9ho k 1. janu\u00e1ru pr\u00edslu\u0161n\u00e9ho zda\u0148ovacieho obdobia,<\/em><\/em><\/li>\n<li><em>je vy\u0161\u0161\u00ed ako 100-n\u00e1sobok platn\u00e9ho \u017eivotn\u00e9ho minima, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane ro\u010dne na da\u0148ovn\u00edka je suma zodpovedaj\u00faca rozdielu 44, 2-n\u00e1sobku platn\u00e9ho \u017eivotn\u00e9ho minima a jednej \u0161tvrtiny z\u00e1kladu dane; ak t\u00e1to suma je ni\u017e\u0161ia ako nula, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane ro\u010dne na da\u0148ovn\u00edka sa rovn\u00e1 nule.&#8220;<\/em><\/li>\n<\/ul>\n<p>Ak da\u0148ovn\u00edk v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed dosiahne z\u00e1klad dane<\/p>\n<ul>\n<li>rovnaj\u00faci sa alebo ni\u017e\u0161\u00ed ako 176,8-n\u00e1sobok platn\u00e9ho \u017eivotn\u00e9ho minima a jeho man\u017eelka (man\u017eel) \u017eij\u00faca s da\u0148ovn\u00edkom v dom\u00e1cnostiv tomto zda\u0148ovacom obdob\u00ednem\u00e1 vlastn\u00fd pr\u00edjem, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane ro\u010dne na man\u017eelku (man\u017eela) je suma zodpovedaj\u00faca 19,2-n\u00e1sobku platn\u00e9ho \u017eivotn\u00e9ho minima,<\/li>\n<li>alebo m\u00e1 vlastn\u00fd pr\u00edjem nepresahuj\u00faci sumu zodpovedaj\u00facu 19,2-n\u00e1sobku platn\u00e9ho \u017eivotn\u00e9ho minima, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane ro\u010dne na man\u017eelku (man\u017eela) je rozdiel medzi sumou zodpovedaj\u00facou 19,2-n\u00e1sobku platn\u00e9ho \u017eivotn\u00e9ho minima a vlastn\u00fdm pr\u00edjmom man\u017eelky (man\u017eela), alebo m\u00e1 vlastn\u00fd pr\u00edjem presahuj\u00faci sumu zodpovedaj\u00facu 19,2-n\u00e1sobku platn\u00e9ho \u017eivotn\u00e9ho minima, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) sa rovn\u00e1 nule,<\/li>\n<li>vy\u0161\u0161\u00ed ako 176,8-n\u00e1sobok platn\u00e9ho \u017eivotn\u00e9ho minima a jeho man\u017eelka (man\u017eel) \u017eij\u00faca s da\u0148ovn\u00edkom v dom\u00e1cnosti<b>\u00a0<\/b>v tomto zda\u0148ovacom obdob\u00ednem\u00e1 vlastn\u00fd pr\u00edjem, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane ro\u010dne na man\u017eelku (man\u017eela) je suma zodpovedaj\u00faca rozdielu 63,4-n\u00e1sobku platn\u00e9ho \u017eivotn\u00e9ho minima a jednej \u0161tvrtiny z\u00e1kladu dane tohto da\u0148ovn\u00edka; ak t\u00e1to suma je ni\u017e\u0161ia ako nula, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) sa rovn\u00e1 nule, alebo m\u00e1 vlastn\u00fd pr\u00edjem, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane ro\u010dne na man\u017eelku (man\u017eela) je suma vypo\u010d\u00edtan\u00e1 pod\u013ea prv\u00e9ho bodu, zn\u00ed\u017een\u00e1 o vlastn\u00fd pr\u00edjem man\u017eelky (man\u017eela); ak t\u00e1to suma je ni\u017e\u0161ia ako nula, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) sa rovn\u00e1 nule.<\/li>\n<\/ul>\n<h2>3.V\u00fdpo\u010det da\u0148ovej povinnosti<\/h2>\n<p>Da\u0148 = (sadzba dane x z\u00e1klad dane zn\u00ed\u017een\u00fd o\u00a0nezdanite\u013en\u00fa \u010das\u0165 dane)<br \/>\nNa Slovensku od roku 2013 s\u00fa sadzby konkr\u00e9tne nasledovn\u00e9:<\/p>\n<ul>\n<li>19 % z tej \u010dasti z\u00e1kladu dane, ktor\u00e1 nepresiahne 176,8-n\u00e1sobok sumy \u017eivotn\u00e9ho minima platn\u00e9ho k 1. janu\u00e1ru zda\u0148ovacieho obdobia (pre rok 2013 je suma platn\u00e9ho \u017eivotn\u00e9ho minima konkr\u00e9tne 34 401,74 eur),<\/li>\n<li>25 % z tej \u010dasti z\u00e1kladu dane, ktor\u00e1 presiahne 176,8-n\u00e1sobok \u017eivotn\u00e9ho minima platn\u00e9ho k 1. janu\u00e1ru zda\u0148ovacieho obdobia.<\/li>\n<\/ul>\n<p>Okrem toho od roku 2013 existuje tzv. osobitn\u00e1 sadzba dane vo v\u00fd\u0161ke len 5 %, ktor\u00fa platia vybran\u00ed \u00fastavn\u00ed \u010dinitelia, napr. prezident, vl\u00e1da a poslanci NR SR.<\/p>\n<h2>4. \u00daprava da\u0148ovej povinnostioda\u0148ov\u00fd bonus<\/h2>\n<p>Da\u0148ovn\u00edk, ktor\u00fd v zda\u0148ovacom obdob\u00ed mal zdanite\u013en\u00e9 pr\u00edjmy pod\u013ea \u00a7 5 alebo \u00a76 z\u00e1kona o dani z pr\u00edjmov aspo\u0148 vo v\u00fd\u0161ke 6-n\u00e1sobku minim\u00e1lnej mzdy a s\u00fa\u010dasne vyk\u00e1\u017ee z\u00e1klad dane si m\u00f4\u017ee uplatni\u0165 da\u0148ov\u00fd bonus ro\u010dne na ka\u017ed\u00e9 vy\u017eivovan\u00e9 die\u0165a \u017eij\u00face v dom\u00e1cnosti s\u00a0da\u0148ovn\u00edkom.<\/p>\n<h2>5. Odpo\u010det zaplaten\u00fdch preddavkov a\u00a0preddavkov uhraden\u00fdch vo forme zr\u00e1\u017eky<\/h2>\n<p>Preddavky na da\u0148\u00a0<strong>plat\u00ed<\/strong>\u00a0v priebehu preddavkov\u00e9ho obdobia da\u0148ovn\u00edk, ktor\u00e9ho posledn\u00e1 zn\u00e1ma da\u0148ov\u00e1 povinnos\u0165 <strong>presiahla 2 500 eur<\/strong>, pri\u010dom preddavkov\u00e9 obdobie je obdobie od prv\u00e9ho d\u0148a nasleduj\u00faceho po uplynut\u00ed lehoty na podanie da\u0148ov\u00e9ho priznania za predch\u00e1dzaj\u00face zda\u0148ovacie obdobie do posledn\u00e9ho d\u0148a lehoty na podanie da\u0148ov\u00e9ho priznania v nasleduj\u00facom zda\u0148ovacom obdob\u00ed. Be\u017ene teda trv\u00e1 od 1. 4. do 31. 3. nasleduj\u00faceho roka.<br \/>\nPreddavky na da\u0148\u00a0<strong>neplat\u00ed<\/strong>\u00a0da\u0148ovn\u00edk,ktor\u00fd poberal v predch\u00e1dzaj\u00facom zda\u0148ovacom obdob\u00ed len pr\u00edjmy:<\/p>\n<ul>\n<li>uveden\u00e9 v \u00a7 7 ZDP (z kapit\u00e1lov\u00e9ho majetku), alebo<\/li>\n<li>uveden\u00e9 v \u00a7 8 ZDP (ostatn\u00e9 pr\u00edjmy), alebo<\/li>\n<li>z ktor\u00fdch sa da\u0148 vyber\u00e1 zr\u00e1\u017ekov\u00fdm sp\u00f4sobom (\u00a7 43 ZDP), alebo<\/li>\n<li>zo z\u00e1vislej \u010dinnosti zda\u0148ovan\u00e9 preddavkov\u00fdm sp\u00f4sobom pod\u013ea \u00a7 35 ZDP<\/li>\n<li>ktor\u00fd mal kombin\u00e1ciu uveden\u00fdch pr\u00edjmov,<\/li>\n<li>ktor\u00fd okrem in\u00fdch druhov pr\u00edjmov dosahuje aj pr\u00edjmy zo z\u00e1vislej \u010dinnosti a\u00a0tento \u010diastkov\u00fd z\u00e1klad dane tvor\u00ed viac ako 50 % z celkov\u00e9ho z\u00e1kladu dane (\u00a7 34 ods. 10 ZDP),<\/li>\n<li>ktor\u00e9ho posledn\u00e1 zn\u00e1ma da\u0148ov\u00e1 povinnos\u0165 nepresiahla sumu 2 500 eur<\/li>\n<\/ul>\n<p>Ak z\u00e1klad dane da\u0148ovn\u00edka tvor\u00ed s\u00fa\u010det \u010diastkov\u00fdch z\u00e1kladov dane a\u00a0jedn\u00fdm z\u00a0nich je aj \u010diastkov\u00fd z\u00e1klad dane z\u00a0pr\u00edjmu zo z\u00e1vislej \u010dinnosti, ktor\u00fd tvor\u00ed 50 % a\u00a0menej, preddavky na da\u0148 sa platia v\u00a0polovi\u010dnej v\u00fd\u0161ke.<\/p>\n<h2>6. V\u00fdsledn\u00e1 da\u0148ov\u00e1 povinnos\u0165 (alebo da\u0148ov\u00fd preplatok) FO<\/h2>\n<p><strong>Minim\u00e1lna v\u00fd\u0161ka dane<\/strong> z\u00a0pr\u00edjmov fyzick\u00fdch os\u00f4b je v\u00a0Slovenskej republike 16,60 \u20ac. To znamen\u00e1, \u017ee da\u0148 sa nevyrub\u00ed a\u00a0da\u0148ovn\u00edk da\u0148 neplat\u00ed, ak za cel\u00e9 zda\u0148ovacie obdobie nepresiahne t\u00fato \u010diastku alebo ak celkov\u00e9 pr\u00edjmy fyzickej osoby nepresiahnu 50 % zo sumy 19,2-n\u00e1sobku \u017eivotn\u00e9ho minima.<br \/>\nNezdanite\u013enou \u010das\u0165ou z\u00e1kladu dane je do 31. decembra 2016 aj suma preuk\u00e1zate\u013ene zaplaten\u00fdch dobrovo\u013en\u00fdch pr\u00edspevkov na starobn\u00e9 d\u00f4chodkov\u00e9 sporenie, a to najviac do v\u00fd\u0161ky 2 % zo z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) zisten\u00e9ho z pr\u00edjmov pod\u013ea \u00a7 5 alebo pod\u013ea \u00a7 6 ods. 1 a 2\u00a0alebo zo s\u00fa\u010dtu \u010diastkov\u00fdch z\u00e1kladov dane z t\u00fdchto pr\u00edjmov. Suma pod\u013ea prvej vety nesmie presiahnu\u0165 v\u00fd\u0161ku 2 % zo 60-n\u00e1sobku priemernej mesa\u010dnej mzdy v hospod\u00e1rstve Slovenskej republiky zistenej \u0160tatistick\u00fdm \u00faradom Slovenskej republiky za kalend\u00e1rny rok, ktor\u00fd dva roky predch\u00e1dza kalend\u00e1rnemu roku, za ktor\u00fd sa zis\u0165uje z\u00e1klad dane.<br \/>\nZdanenie pr\u00edjmov sa vykon\u00e1va preva\u017ene v podanom da\u0148ovom priznan\u00ed, v pr\u00edpade pr\u00edjmov zo z\u00e1vislej \u010dinnosti aj v ro\u010dnom z\u00fa\u010dtovan\u00ed preddavkov vykonanom zamestn\u00e1vate\u013eom. V priebehu roka sa pr\u00edjmy zo z\u00e1vislej \u010dinnosti zda\u0148uj\u00fa preddavkovo, u ostatn\u00fdch druhov pr\u00edjmov m\u00f4\u017ee vznikn\u00fa\u0165 povinnos\u0165 plati\u0165 preddavky na da\u0148.<br \/>\nVyberanie dane zr\u00e1\u017ekou je osobitn\u00fdm sp\u00f4sobom vyberania dane z pr\u00edjmov, pri ktorom povinnos\u0165 vybratia dane m\u00e1 platite\u013e dane, ktor\u00fd vypl\u00e1ca plnenie podliehaj\u00face dani\u00a0vyberanej zr\u00e1\u017ekou po zn\u00ed\u017een\u00ed o zrazen\u00fa da\u0148. V pr\u00edpadoch taxat\u00edvne vymenovan\u00fdch v z\u00e1kone \u010d.\u00a0<strong>595\/2003 Z. z.<\/strong>\u00a0o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201ez\u00e1kon o dani z pr\u00edjmov\u201c) m\u00f4\u017ee by\u0165 vybran\u00e1 da\u0148 pova\u017eovan\u00e1 za preddavok na da\u0148, ktor\u00fd sa vysporiada prostredn\u00edctvom podan\u00e9ho da\u0148ov\u00e9ho priznania. V ostatn\u00fdch pr\u00edpadoch je vybran\u00edm dane splnen\u00e1 da\u0148ov\u00e1 povinnos\u0165.<\/p>\n<h2>Da\u0148ov\u00e9 priznanie<\/h2>\n<p>Da\u0148ov\u00e9 priznanie je povinn\u00fd da\u0148ovn\u00edk poda\u0165 do troch mesiacov po uplynut\u00ed zda\u0148ovacieho obdobia (tj. do 31. marca), ak za toto obdobie dosiahol zdanite\u013en\u00e9 pr\u00edjmy presahuj\u00face 50 % sumy 19,2-n\u00e1sobku \u017eivotn\u00e9ho minima. Taktie\u017e je da\u0148ovn\u00edk povinn\u00fd poda\u0165 da\u0148ov\u00e9 priznanie vtedy, ak vykazuje da\u0148ov\u00fa stratu. Da\u0148ovn\u00edk je povinn\u00fd v\u00a0stanovenej lehote svoju da\u0148 uhradi\u0165.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pred podan\u00edm da\u0148ov\u00e9ho priznania dane z pr\u00edjmov fyzick\u00fdch os\u00f4b je potrebn\u00e9 vypo\u010d\u00edta\u0165 si v\u00fd\u0161ku da\u0148ovej povinnosti. Postup v\u00fdpo\u010dtu da\u0148ovej povinnosti: V\u00fdpo\u010det z\u00e1kladu dane z \u010diastkov\u00fdch &hellip; <\/p>\n","protected":false},"author":19,"featured_media":24737,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,551],"tags":[105,76],"class_list":["post-11872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financie","category-podnikam","tag-dane","tag-uctovnictvo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>V\u00fdpo\u010det da\u0148ovej povinnosti fyzickej osoby<\/title>\n<meta name=\"description\" content=\"N\u00e1vod, ako postupova\u0165 pri v\u00fdpo\u010dte da\u0148ovej povinnosti pred podan\u00edm da\u0148ov\u00e9ho priznania dane z pr\u00edjmov fyzick\u00fdch os\u00f4b.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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