{"id":42091,"date":"2026-05-27T21:02:27","date_gmt":"2026-05-27T19:02:27","guid":{"rendered":"https:\/\/www.derivaty.sk\/?p=42091"},"modified":"2026-05-27T21:02:27","modified_gmt":"2026-05-27T19:02:27","slug":"fiskalny-vplyv-uver-a-danove-suvislosti-co-si-strazit-v-rocnom-zuctovani","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/fiskalny-vplyv-uver-a-danove-suvislosti-co-si-strazit-v-rocnom-zuctovani\/","title":{"rendered":"Fi\u0161k\u00e1lny vplyv: \u00daver a da\u0148ov\u00e9 s\u00favislosti \u2013 \u010co si str\u00e1\u017ei\u0165 v ro\u010dnom z\u00fa\u010dtovan\u00ed"},"content":{"rendered":"<h2>\u00daver a dane: pre\u010do t\u00e9ma patr\u00ed do finan\u010dn\u00e9ho pl\u00e1novania<\/h2>\n<p>Financovanie b\u00fdvania, podnikania \u010di invest\u00edci\u00ed m\u00e1 v\u017edy aj <strong>da\u0148ov\u00fd rozmer<\/strong>. Nespr\u00e1vne nastaven\u00e9 \u00favery vedia zv\u00fd\u0161i\u0165 da\u0148ov\u00fa povinnos\u0165, zn\u00ed\u017ei\u0165 odpo\u010dty DPH alebo sp\u00f4sobi\u0165 dodato\u010dn\u00e9 zdanenie pri re\u0161trukturaliz\u00e1cii dlhu. Tento \u010dl\u00e1nok prin\u00e1\u0161a systematick\u00fd preh\u013ead k\u013e\u00fa\u010dov\u00fdch oblast\u00ed, ktor\u00e9 si treba pri \u00faveroch str\u00e1\u017ei\u0165 z poh\u013eadu <em>dan\u00ed z pr\u00edjmov<\/em>, <em>DPH<\/em>, <em>\u00fa\u010dtovania<\/em> a <em>cezhrani\u010dn\u00fdch vz\u0165ahov<\/em> \u2013 bez individu\u00e1lneho poradenstva a s d\u00f4razom na v\u0161eobecn\u00e9 princ\u00edpy.<\/p>\n<h2>\u00daroky a da\u0148 z pr\u00edjmov: kedy s\u00fa v\u00fddavkom a kedy nie<\/h2>\n<ul>\n<li><strong>Osobn\u00e9 (spotrebn\u00e9) \u00favery fyzickej osoby \u2013 nepodnikate\u013ea:<\/strong> \u00faroky a poplatky typicky <em>nie s\u00fa<\/em> da\u0148ov\u00fdm v\u00fddavkom. V\u00fdnimky m\u00f4\u017eu existova\u0165 len v \u0161pecifick\u00fdch re\u017eimoch stanoven\u00fdch z\u00e1konom (napr. pri podpor\u00e1ch \u010di bonusoch); v\u017edy overte aktu\u00e1lnu legislat\u00edvu.<\/li>\n<li><strong>\u00davery v podnikan\u00ed (SZ\u010cO, s. r. o.):<\/strong> \u00faroky s\u00fa <em>da\u0148ovo uznate\u013en\u00e9<\/em>, ak s\u00fa <strong>preuk\u00e1zate\u013ene<\/strong> vynalo\u017een\u00e9 na dosiahnutie, zabezpe\u010denie a udr\u017eanie zdanite\u013en\u00fdch pr\u00edjmov. Vy\u017eaduje sa vecn\u00e9 prepojenie \u00faveru na podnikate\u013esk\u00fa \u010dinnos\u0165 (investi\u010dn\u00fd \u00faver na stroj, prev\u00e1dzkov\u00fd \u00faver na z\u00e1soby).<\/li>\n<li><strong>\u00davery na nehnute\u013enos\u0165 pou\u017e\u00edvan\u00fa na pren\u00e1jom alebo podnikanie:<\/strong> \u00faroky mo\u017eno zahrn\u00fa\u0165 do v\u00fddavkov v pomere <em>podnikate\u013esk\u00e9ho vyu\u017eitia<\/em> (napr. 70&nbsp;% pracovn\u00e9 \u00fa\u010dely, 30&nbsp;% osobn\u00e9;&nbsp;do v\u00fddavkov ide len 70&nbsp;%).<\/li>\n<li><strong>Aktiv\u00e1cia \u00farokov do obstar\u00e1vacej ceny:<\/strong> pri invest\u00edci\u00e1ch do dlhodob\u00e9ho majetku sa \u00faroky do uvedenia majetku do u\u017e\u00edvania \u010dasto <em>kapitalizuj\u00fa<\/em> (zvy\u0161uj\u00fa vstupn\u00fa cenu majetku) a ne\u00fa\u010dtuj\u00fa sa priamo do n\u00e1kladov.<\/li>\n<\/ul>\n<h2>Limity financovania a testy da\u0148ovej uznate\u013enosti<\/h2>\n<ul>\n<li><strong>Pravidl\u00e1 nadmern\u00fdch v\u00fddavkov na financovanie:<\/strong> v mnoh\u00fdch jurisdikci\u00e1ch existuje limit, ktor\u00fd obmedzuje odpo\u010d\u00edtate\u013enos\u0165 \u201eexcedentn\u00fdch\u201c \u010dist\u00fdch \u00farokov\u00fdch n\u00e1kladov \u010dasto na <em>percento EBITDA<\/em> (v praxi sa stret\u00e1vame s hranicou okolo 30&nbsp;% a s prahom mal\u00e9 sumy). Sledujte aktu\u00e1lne znenie a v\u00fdnimky (napr. samostatne stojace projekty, finan\u010dn\u00e9 in\u0161tit\u00facie).<\/li>\n<li><strong>Thin capitalization \/ pomer dlhu a vlastn\u00e9ho kapit\u00e1lu:<\/strong> pri prepojen\u00fdch osob\u00e1ch m\u00f4\u017ee plati\u0165 test primeranosti zadl\u017eenia; neprimeran\u00e9 \u00faroky m\u00f4\u017eu by\u0165 <em>neodpo\u010d\u00edtate\u013en\u00e9<\/em>.<\/li>\n<li><strong>Transferov\u00e9 oce\u0148ovanie:<\/strong> \u00faroky z \u00faverov od spriaznen\u00fdch os\u00f4b musia zodpoveda\u0165 <em>princ\u00edpu nez\u00e1visl\u00e9ho vz\u0165ahu<\/em> (arm\u2019s length). Potrebn\u00e1 je dokument\u00e1cia (porovnate\u013en\u00e9 \u00favery, mar\u017ee, poplatky).<\/li>\n<\/ul>\n<h2>Poplatky spojen\u00e9 s \u00faverom a ich da\u0148ov\u00e9 zaobch\u00e1dzanie<\/h2>\n<ul>\n<li><strong>Spracovate\u013esk\u00e9 a administrat\u00edvne poplatky:<\/strong> pri podnikate\u013esk\u00fdch \u00faveroch zvy\u010dajne <em>da\u0148ovo uznate\u013en\u00e9<\/em> (okam\u017eite alebo \u010dasovo rozl\u00ed\u0161en\u00e9) \u2013 pod\u013ea ekonomickej podstaty a v\u00fdznamnosti.<\/li>\n<li><strong>Poplatky za pred\u010dasn\u00e9 splatenie \/ refinancovanie:<\/strong> pri podnikate\u013esk\u00fdch \u00faveroch m\u00f4\u017eu by\u0165 v\u00fddavkom, ak s\u00favisia s dosahovan\u00edm pr\u00edjmov; zoh\u013eadnite aj <em>\u010dasov\u00fa a vecn\u00fa s\u00favislos\u0165<\/em>.<\/li>\n<li><strong>Poplatky za z\u00e1v\u00e4zkov\u00fa prov\u00edziu (commitment fee) a nevy\u010derpan\u00fd limit:<\/strong> spravidla s\u00fa n\u00e1kladom obdobia, ku ktor\u00e9mu sa via\u017eu; pri investi\u010dn\u00fdch projektoch zv\u00e1\u017ete kapitaliz\u00e1ciu do obstar\u00e1vacej ceny.<\/li>\n<\/ul>\n<h2>DPH a \u00faver: \u010do je osloboden\u00e9 a \u010do ovplyvn\u00ed odpo\u010dty<\/h2>\n<ul>\n<li><strong>Poskytnutie \u00faveru a \u00faroky:<\/strong> finan\u010dn\u00e9 slu\u017eby b\u00fdvaj\u00fa <em>osloboden\u00e9 od DPH<\/em> bez n\u00e1roku na odpo\u010d\u00edtanie. Samotn\u00fd \u00farok nie je predmetom DPH.<\/li>\n<li><strong>Vplyv na koeficient odpo\u010dtu:<\/strong> ak podnik poskytuje aj osloboden\u00e9 finan\u010dn\u00e9 \u010dinnosti (\u00favery, z\u00e1ruky), m\u00f4\u017ee sa mu zn\u00ed\u017ei\u0165 <strong>odpo\u010d\u00edtate\u013enos\u0165<\/strong> vstupnej DPH cez koeficient. Sledujte spr\u00e1vne priradenie n\u00e1kladov (priamych\/rezij-n\u00fdch) a <em>alok\u00e1ciu<\/em>.<\/li>\n<li><strong>Leasing vs. \u00faver:<\/strong> pri finan\u010dnom leasingu b\u00fdva predmetom DPH <em>dodanie tovaru\/slu\u017eby<\/em> (spl\u00e1tky vr\u00e1tane \u010dasti \u00faroku), pri \u00favere nie. Str\u00e1\u017ete si rozl\u00ed\u0161enie zmluvn\u00fdch typov.<\/li>\n<\/ul>\n<h2>\u00da\u010dtovn\u00e9 a da\u0148ov\u00e9 na\u010dasovanie: \u010dasov\u00e9 rozl\u00ed\u0161enie, kurzov\u00e9 rozdiely<\/h2>\n<ul>\n<li><strong>\u010casov\u00e9 rozl\u00ed\u0161enie \u00farokov:<\/strong> \u00fa\u010dtuj\u00fa sa <em>do obdobia, s ktor\u00fdm vecne a \u010dasovo s\u00favisia<\/em>, nie pod\u013ea d\u00e1tumu platby. Da\u0148ovo sa spravidla nasleduje \u00fa\u010dtovanie (ak z\u00e1kon neur\u010d\u00ed inak).<\/li>\n<li><strong>\u00davery v cudzej mene:<\/strong> vznikaj\u00fa <em>realizovan\u00e9<\/em> a <em>nerealizovan\u00e9<\/em> kurzov\u00e9 rozdiely (pri precenen\u00ed ku d\u0148u \u00fa\u010dtovnej z\u00e1vierky a pri \u00fahrad\u00e1ch). Tieto rozdiely s\u00fa zvy\u010dajne da\u0148ovo \u00fa\u010dinn\u00e9\/nev\u00fdznamne upravovan\u00e9 pod\u013ea lok\u00e1lnych pravidiel.<\/li>\n<li><strong>Kapitaliz\u00e1cia \u00farokov do invest\u00edcie:<\/strong> \u00faroky do uvedenia majetku do pou\u017e\u00edvania zvy\u0161uj\u00fa <em>vstupn\u00fa cenu<\/em> a n\u00e1sledne sa premietnu do <em>odpisov<\/em>.<\/li>\n<\/ul>\n<h2>Refinancovanie a re\u0161trukturaliz\u00e1cia: da\u0148ov\u00e9 n\u00e1sledky<\/h2>\n<ul>\n<li><strong>Odpustenie \u010dasti dlhu:<\/strong> u dl\u017en\u00edka m\u00f4\u017ee vznikn\u00fa\u0165 <em>zdanite\u013en\u00fd v\u00fdnos<\/em> (odpusten\u00e1 istina\/\u00faroky). Existuj\u00fa re\u017eimy, kedy sa odpustenie posudzuje inak (napr. v r\u00e1mci insolven\u010dn\u00fdch konan\u00ed alebo pri vkladoch do kapit\u00e1lu); sledujte aktu\u00e1lne pravidl\u00e1.<\/li>\n<li><strong>Z\u00e1mena verite\u013ea, nov\u00e1cia:<\/strong> poplatky a n\u00e1klady m\u00f4\u017eu by\u0165 da\u0148ovo uznate\u013en\u00e9, ak s\u00favisia s dosahovan\u00edm pr\u00edjmov; str\u00e1\u017ete si dokument\u00e1ciu ekonomickej podstaty.<\/li>\n<li><strong>Konverzia dlhu na kapit\u00e1l:<\/strong> \u00fa\u010dtovn\u00e9 zobrazenie (agio, kapit\u00e1lov\u00e9 fondy) a da\u0148ov\u00e9 dopady na strane verite\u013ea aj dl\u017en\u00edka vy\u017eaduj\u00fa pos\u00fadenie (najm\u00e4 pri prepojen\u00fdch stran\u00e1ch).<\/li>\n<\/ul>\n<h2>Kolater\u00e1l, poistenia a dane<\/h2>\n<ul>\n<li><strong>Poistn\u00e9 na zabezpe\u010den\u00fd majetok:<\/strong> ak je majetok pou\u017e\u00edvan\u00fd v podnikan\u00ed, poistn\u00e9 a povinn\u00e9 vinkul\u00e1cie s\u00fa zvy\u010dajne <em>da\u0148ovo uznate\u013en\u00e9<\/em>. Plnenie z poistky m\u00f4\u017ee predstavova\u0165 <em>zdanite\u013en\u00fd v\u00fdnos<\/em> (okrem \u0161pecifick\u00fdch v\u00fdnimiek) a vstupuje do z\u00e1kladu dane.<\/li>\n<li><strong>Predaj zalo\u017een\u00e9ho majetku pri defaulte:<\/strong> zoh\u013eadnite <em>da\u0148 z pr\u00edjmov<\/em> z pr\u00edpadn\u00e9ho zisku z predaja a <em>DPH<\/em> (ak je predmetom dodania). Pri nehnute\u013enostiach sledujte \u0161pecifick\u00e9 lehoty a oslobodenia.<\/li>\n<\/ul>\n<h2>\u00davery a pren\u00e1jom nehnute\u013enost\u00ed: rozpo\u010d\u00edtanie n\u00e1kladov<\/h2>\n<ul>\n<li><strong>Neobchodn\u00fd pren\u00e1jom (FO):<\/strong> pri uplatnen\u00ed skuto\u010dn\u00fdch v\u00fddavkov mo\u017eno \u00faroky zahrn\u00fa\u0165, ak je preuk\u00e1zan\u00e9 financovanie prenaj\u00edmanej nehnute\u013enosti. Pri kombinovanom u\u017e\u00edvan\u00ed (\u010das\u0165 b\u00fdvanie, \u010das\u0165 pren\u00e1jom) pou\u017eite <em>pomern\u00e9 rozl\u00ed\u0161enie<\/em>.<\/li>\n<li><strong>Podnikate\u013esk\u00fd pren\u00e1jom (firma\/SZ\u010cO):<\/strong> \u00faroky, da\u0148 z nehnute\u013enost\u00ed, poistenie a odpisy sa \u00fa\u010dtuj\u00fa do n\u00e1kladov; DPH re\u017eim z\u00e1vis\u00ed od registr\u00e1cie, osloboden\u00ed a rozhodnutia zdani\u0165 pren\u00e1jom.<\/li>\n<\/ul>\n<h2>Cezhrani\u010dn\u00e9 \u00favery: zr\u00e1\u017ekov\u00e1 da\u0148, zmluvy o zamedzen\u00ed dvojit\u00e9ho zdanenia<\/h2>\n<ul>\n<li><strong>Zr\u00e1\u017ekov\u00e1 da\u0148 z \u00farokov vypl\u00e1can\u00fdch do zahrani\u010dia:<\/strong> m\u00f4\u017ee sa uplatni\u0165, pokia\u013e neexistuje oslobodenie alebo zn\u00ed\u017een\u00e1 sadzba pod\u013ea <em>zmluvy o zamedzen\u00ed dvojit\u00e9ho zdanenia<\/em> \u010di smern\u00edc E\u00da. Vy\u017eaduje sa <strong>certifik\u00e1t da\u0148ovej rezidencie<\/strong> a splnenie podmienok skuto\u010dn\u00e9ho vlastn\u00edka pr\u00edjmu (beneficial owner).<\/li>\n<li><strong>\u00davery od prepojen\u00fdch zahrani\u010dn\u00fdch os\u00f4b:<\/strong> popri zr\u00e1\u017ekovej dani sledujte <em>transferov\u00e9 oce\u0148ovanie<\/em>, limity financovania a dokument\u00e1ciu.<\/li>\n<li><strong>\u00davery v cudzej mene:<\/strong> kurzov\u00e9 rozdiely, pr\u00edpadn\u00e9 prirodzen\u00e9 hedgingy (pr\u00edjmy v tej istej mene) a zaobch\u00e1dzanie s deriv\u00e1tmi (swap, forward) z da\u0148ov\u00e9ho poh\u013eadu.<\/li>\n<\/ul>\n<h2>\u0160pecifik\u00e1 pri podnikov\u00fdch dlhopisoch a syndikovan\u00fdch \u00faveroch<\/h2>\n<ul>\n<li><strong>Dlhopisy:<\/strong> kup\u00f3n je u emitenta n\u00e1klad (pod\u013ea \u00fa\u010dtovania a da\u0148ov\u00fdch pravidiel), u investora v\u00fdnos. Sledujte <em>emisn\u00e9 n\u00e1klady<\/em> (kapitaliz\u00e1cia vs. n\u00e1klad), <em>emisn\u00e9 \u00e1\u017eio\/dis\u00e1\u017eio<\/em> a pravidl\u00e1 pre prepojen\u00e9 osoby.<\/li>\n<li><strong>Syndikovan\u00e9 \u00favery:<\/strong> agent\u00farne poplatky, particip\u00e1cie a sekund\u00e1rne prevody podielov v \u00favere; d\u00f4le\u017eit\u00e9 je poradie uznate\u013enosti a alok\u00e1cia n\u00e1kladov do jednotliv\u00fdch obdob\u00ed.<\/li>\n<\/ul>\n<h2>\u00daver a da\u0148ov\u00e9 odpisy: zos\u00faladenie financovania a amortiz\u00e1cie<\/h2>\n<ul>\n<li><strong>Odpisov\u00fd pl\u00e1n majetku:<\/strong> na\u010dasovanie da\u0148ov\u00fdch odpisov by malo reflektova\u0165 sp\u00f4sob vyu\u017eitia majetku. Krat\u0161ie odpisy ur\u00fdch\u013euj\u00fa uznanie n\u00e1kladov, no nemaj\u00fa vplyv na <em>cash-flow \u00farokov<\/em>.<\/li>\n<li><strong>Investi\u010dn\u00e9 stimuly a dot\u00e1cie:<\/strong> dot\u00e1cie zni\u017euj\u00fa vstupn\u00fa cenu majetku alebo s\u00fa zdanite\u013en\u00fdm v\u00fdnosom; sledujte, ako vpl\u00fdvaj\u00fa na odpisy a celkov\u00fd efekt financovania.<\/li>\n<\/ul>\n<h2>Kontroln\u00fd zoznam pred podpisom \u00faveru (da\u0148ov\u00e1 perspekt\u00edva)<\/h2>\n<ul>\n<li>Je \u00fa\u010del \u00faveru <strong>preuk\u00e1zate\u013ene<\/strong> spojen\u00fd s dosahovan\u00edm zdanite\u013en\u00fdch pr\u00edjmov? M\u00e1te pripraven\u00fa dokument\u00e1ciu?<\/li>\n<li>Upravuje zmluva poplatky tak, aby sa dali <strong>spr\u00e1vne \u010dasovo rozl\u00ed\u0161i\u0165<\/strong> a \u00fa\u010dtova\u0165?<\/li>\n<li>Hroz\u00ed u v\u00e1s limit\u00e1cia odpo\u010dtu \u00farokov (<em>EBITDA limit<\/em>, thin cap)? Ak \u00e1no, ako to ovplyvn\u00ed efekt\u00edvnu sadzbu dane?<\/li>\n<li>Je verite\u013e <strong>spriaznen\u00e1 osoba<\/strong>? M\u00e1te <em>transfer pricing<\/em> dokument\u00e1ciu a benchmarking \u00farokovej sadzby?<\/li>\n<li>Ide o <strong>cezhrani\u010dn\u00fd<\/strong> vz\u0165ah? Overili ste zr\u00e1\u017ekov\u00fa da\u0148, zmluvu o zamedzen\u00ed dvojit\u00e9ho zdanenia a certifik\u00e1t rezidencie?<\/li>\n<li>Pri investi\u010dnom majetku: ktor\u00e9 \u00faroky sa <strong>kapitalizuj\u00fa<\/strong> a ktor\u00e9 s\u00fa okam\u017eit\u00fdm n\u00e1kladom?<\/li>\n<li>Pri pren\u00e1jme a zmie\u0161anom vyu\u017eit\u00ed majetku: m\u00e1te metodiku <strong>pomern\u00e9ho rozdelenia<\/strong> n\u00e1kladov?<\/li>\n<li>M\u00e1 \u00faver vplyv na <strong>DPH koeficient<\/strong> alebo na alok\u00e1ciu vstupnej DPH?<\/li>\n<\/ul>\n<h2>Naj\u010dastej\u0161ie chyby a ako im pred\u00eds\u0165<\/h2>\n<ul>\n<li><strong>Ch\u00fdbaj\u00face prepojenie \u00faveru na podnikanie:<\/strong> zni\u017euje uznate\u013enos\u0165 \u00farokov a poplatkov.<\/li>\n<li><strong>Podcenenie limitov financovania:<\/strong> neskor\u00e9 zistenie, \u017ee \u010das\u0165 \u00farokov nie je odpo\u010d\u00edtate\u013en\u00e1.<\/li>\n<li><strong>Nespr\u00e1vna kapitaliz\u00e1cia \u00farokov pri invest\u00edci\u00e1ch:<\/strong> skres\u013euje z\u00e1klad dane v \u010dase a odpisy.<\/li>\n<li><strong>Zanedban\u00e1 zr\u00e1\u017ekov\u00e1 da\u0148 pri platbe \u00farokov do zahrani\u010dia:<\/strong> riziko domerania dane a sankci\u00ed.<\/li>\n<li><strong>Nedokumentovan\u00e9 podmienky medzi prepojen\u00fdmi osobami:<\/strong> transfer pricing riziko a domeranie z\u00e1kladu dane.<\/li>\n<li><strong>Ignorovanie DPH dopadov pri finan\u010dn\u00fdch \u010dinnostiach:<\/strong> chybn\u00e9 koeficienty a kr\u00e1tenie odpo\u010dtu.<\/li>\n<\/ul>\n<h2>Strategick\u00e9 \u00favahy: optimaliz\u00e1cia bez agresivity<\/h2>\n<ul>\n<li><strong>Matchovanie meny a pr\u00edjmov:<\/strong> \u00faver v mene, v ktorej generujete tr\u017eby, zni\u017euje kurzov\u00e9 riziko a volatilitu z\u00e1kladu dane.<\/li>\n<li><strong>Harmonogram \u010derpania:<\/strong> na\u010dasovanie \u00farokov vs. spustenie odpisov a v\u00fdnosov projektu.<\/li>\n<li><strong>Refinancovanie:<\/strong> vyu\u017eitie ni\u017e\u0161ej sadzby, prepo\u010det poplatkov a da\u0148ovo-\u00fa\u010dtovn\u00e1 transparentnos\u0165.<\/li>\n<li><strong>\u0160trukt\u00fara financovania:<\/strong> primeran\u00fd pomer vlastn\u00e9ho a cudzieho kapit\u00e1lu, aby ste predi\u0161li limitom odpo\u010dtu.<\/li>\n<\/ul>\n<h2>Zhrnutie: tri pravidl\u00e1 rozumnej da\u0148ovej discipl\u00edny pri \u00faveroch<\/h2>\n<ul>\n<li><strong>Preuk\u00e1zate\u013enos\u0165:<\/strong> v\u017edy majte p\u00edsomn\u00fa a \u00fa\u010dtovn\u00fa stopu, ktor\u00e1 sp\u00e1ja \u00faver s podnikan\u00edm \u010di pren\u00e1jmom.<\/li>\n<li><strong>Na\u010dasovanie:<\/strong> rie\u0161te kapitaliz\u00e1ciu, \u010dasov\u00e9 rozl\u00ed\u0161enie a kurzov\u00e9 rozdiely systematicky.<\/li>\n<li><strong>Limity a cezhrani\u010die:<\/strong> sledujte pravidl\u00e1 odpo\u010dtu \u00farokov, prepojen\u00e9 osoby a zr\u00e1\u017ekov\u00fa da\u0148.<\/li>\n<\/ul>\n<h2>Upozornenie<\/h2>\n<p>Tento text je <strong>v\u0161eobecn\u00e9ho<\/strong> charakteru a <em>nie je<\/em> individu\u00e1lnym da\u0148ov\u00fdm poradenstvom. Da\u0148ov\u00e9 z\u00e1kony a metodick\u00e9 usmernenia sa menia; pre konkr\u00e9tny pr\u00edpad je vhodn\u00e9 overi\u0165 aktu\u00e1lne pravidl\u00e1 a vyh\u013eada\u0165 kvalifikovan\u00e9 profesijn\u00e9 poradenstvo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Preh\u013ead da\u0148ov\u00fdch s\u00favislost\u00ed \u00faverov bez individu\u00e1lneho poradenstva: ktor\u00e9 \u00faroky a poplatky m\u00f4\u017eu by\u0165 uznate\u013en\u00e9 a \u010do si str\u00e1\u017ei\u0165 v dokladoch.<\/p>\n","protected":false},"author":38,"featured_media":82091,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1582],"tags":[105,2011,2012,1644,2013,1652,1588,90],"class_list":["post-42091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hypoteky-a-uvery","tag-dane","tag-danova-uznatelnost","tag-danove-aspekty-uveru","tag-dokumenty","tag-evidencia","tag-ucel","tag-urok","tag-uver"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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