{"id":4553,"date":"2022-10-05T12:37:44","date_gmt":"2022-10-05T10:37:44","guid":{"rendered":"http:\/\/www.kekonom.sk\/?p=4553"},"modified":"2024-05-13T14:59:02","modified_gmt":"2024-05-13T12:59:02","slug":"prehlad-danovych-povinnosti-vyplyvajucich-z-prenajmu-nehnutelnosti-po-novom","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/prehlad-danovych-povinnosti-vyplyvajucich-z-prenajmu-nehnutelnosti-po-novom\/","title":{"rendered":"Preh\u013ead da\u0148ov\u00fdch povinnost\u00ed vypl\u00fdvaj\u00facich z pren\u00e1jmu nehnute\u013enost\u00ed po novom"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Od roku 2013 u\u017e nie je mo\u017en\u00e1 aplik\u00e1cia pau\u0161\u00e1lnych v\u00fddavkov pri pren\u00e1jme nehnute\u013enost\u00ed vo v\u00fd\u0161ke 40 %. Poradensk\u00e1 spolo\u010dnos\u0165 Accace, ktor\u00e1 na Slovensku p\u00f4sob\u00ed v oblasti spracovania \u00fa\u010dtovn\u00edctva, miezd a da\u0148ov\u00e9ho poradenstva, prin\u00e1\u0161a preh\u013ead da\u0148ov\u00fdch povinnost\u00ed vypl\u00fdvaj\u00facich z pren\u00e1jmu nehnute\u013enost\u00ed, ktor\u00e9 s\u00fa \u00fa\u010dinn\u00e9 od janu\u00e1ra 2013. S\u00fa\u010das\u0165ou s\u00fa aj pr\u00edklady z praxe.<\/strong><\/p>\n<p style=\"text-align: justify;\">Po novom je mo\u017en\u00e9 uplatnenie da\u0148ov\u00fdch v\u00fddavkov len vo forme tzv. preuk\u00e1zate\u013en\u00fdch v\u00fddavkov a to na z\u00e1klade veden\u00e9ho \u00fa\u010dtovn\u00edctva alebo da\u0148ovej evidencie v s\u00falade s \u00a76 ods. 11 Z\u00e1kona o dani z pr\u00edjmov (ZDP).<\/p>\n<p style=\"text-align: justify;\">\u201ePredmetn\u00e1 zmena sa dotkla hlavne t\u00fdch da\u0148ovn\u00edkov, ktor\u00ed doposia\u013e prenaj\u00edmali hlavne pozemky, ktor\u00e9 nie s\u00fa odpisovan\u00fdm majetkom a u ktor\u00fdch spravidla v\u00fd\u0161ka pau\u0161\u00e1lnych da\u0148ov\u00fdch v\u00fddavkov vo v\u00fd\u0161ke 40 % pr\u00edjmu z ich pren\u00e1jmu vysoko presahovala \u010diastku preuk\u00e1zate\u013en\u00fdch v\u00fddavkov vynakladan\u00fdch v s\u00favislosti s t\u00fdmto pr\u00edjmom,\u201c uviedol Peter Pa\u0161ek, Head of Advisory spolo\u010dnosti Accace.<\/p>\n<p style=\"text-align: justify;\">Rovnako m\u00e1 predmetn\u00e1 zmena v\u00fdznamn\u00fd dopad aj na prenaj\u00edmate\u013eov ostatn\u00fdch \u201eda\u0148ovo odpisovan\u00fdch\u201c nehnute\u013enosti, ktor\u00e9 t\u00edto prenaj\u00edmatelia nechceli ma\u0165 zaraden\u00e9 v obchodnom majetku a da\u0148ovo ich odpisova\u0165. V pr\u00edpade, ak si t\u00edto da\u0148ovn\u00edci svoje v\u00fddavky z tak\u00e9hoto pren\u00e1jmu uplat\u0148ovali do konca roku 2012 vo forme pau\u0161\u00e1lnych v\u00fddavkov, tak mali pr\u00e1vo na oslobodenia pr\u00edjmu v pr\u00edpade ich predaja od dane v s\u00falade s \u00a79 ods. 1 ZDP.<\/p>\n<p style=\"text-align: justify;\">Pozemky s\u00fa majetkom vyl\u00fa\u010den\u00fdm z odpisovania, a preto v ich pr\u00edpade nie je mo\u017en\u00e9 uplatni\u0165 si da\u0148ov\u00e9 odpisy tak ako je to v pr\u00edpade budov, alebo ich \u010dast\u00ed. Okrem in\u00e9ho aj v s\u00falade so Z\u00e1konom o miestnych daniach je mo\u017en\u00e9 ako da\u0148ovn\u00edkov k dani z pozemkov (v pr\u00edpade n\u00e1jomn\u00e9ho vz\u0165ahu v d\u013a\u017eke najmenej 5 rokov) pova\u017eova\u0165 n\u00e1jomcov pozemkov, ak s\u00fa zap\u00edsan\u00ed v katastri nehnute\u013enost\u00ed a nie prenaj\u00edmate\u013eov.<\/p>\n<p style=\"text-align: justify;\">\u201eNa mo\u017enos\u0165 uplatnenia pau\u0161\u00e1lnych v\u00fddavkov v pr\u00edpade pren\u00e1jmu pozemkov sa nazer\u00e1 ako na ur\u010dit\u00fa formu \u201ebonusov\u201c, ktor\u00e9 prenaj\u00edmatelia z\u00edskavaj\u00fa od \u0161t\u00e1tu a to z d\u00f4vodu, \u017ee ich preuk\u00e1zate\u013en\u00e9 v\u00fddavky na pr\u00edjem z pren\u00e1jmu pozemkov z\u010faleka nedosahuj\u00fa \u010diastku 40 % z ich zdanite\u013en\u00fdch pr\u00edjmov,\u201c uviedol Peter Pa\u0161ek.<\/p>\n<p style=\"text-align: justify;\"><strong>Da\u0148ov\u00e9 v\u00fddavky, ktor\u00e9 si m\u00f4\u017ee prenaj\u00edmate\u013e uplat\u0148ova\u0165<\/strong><\/p>\n<p style=\"text-align: justify;\">Rozsah mo\u017enosti uplat\u0148ovania da\u0148ov\u00fdch v\u00fddavkov v pr\u00edpade ich preukazovania v skuto\u010dnej v\u00fd\u0161ke sa nemenil. V\u0161eobecne za da\u0148ov\u00e9 v\u00fddavky v pr\u00edpade pren\u00e1jmu nehnute\u013enosti mo\u017eno pova\u017eova\u0165 da\u0148ov\u00e9 odpisy budovy resp. jej \u010dasti, \u00faroky z hypotek\u00e1rnych \u00faverov na obstaranie nehnute\u013enost\u00ed, v\u00fddavky na energie, plyn, vodu, spr\u00e1vu nehnute\u013enosti, da\u0148 z nehnute\u013enost\u00ed, opravy nehnute\u013enosti a in\u00e9.<\/p>\n<p style=\"text-align: justify;\"><strong>Pridanie pren\u00e1jmu ako predmet \u010dinnosti SZ\u010cO nesta\u010d\u00ed<\/strong><\/p>\n<p style=\"text-align: justify;\">Pren\u00e1jom ako nov\u00fd predmet podnikania nesta\u010d\u00ed. Iba samotn\u00fd pren\u00e1jom nehnute\u013enost\u00ed zo strany fyzickej osoby nemo\u017eno pova\u017eova\u0165 za pr\u00edjem zo \u017eivnosti. V s\u00falade s \u00a74 ods. 1 \u017divnostensk\u00e9ho z\u00e1kona sa pren\u00e1jom nehnute\u013enost\u00ed, bytov\u00fdch a nebytov\u00fdch priestorov pova\u017euje za \u017eivnos\u0165 ak sa popri pren\u00e1jme poskytuj\u00fa aj in\u00e9 ako z\u00e1kladn\u00e9 slu\u017eby spojen\u00e9 s pren\u00e1jmom. U fyzickej osoby, ktor\u00e1 skuto\u010dne len prenaj\u00edma nehnute\u013enosti a neposkytuje \u017eiadne doplnkov\u00e9 slu\u017eby nie je mo\u017en\u00e9 dan\u00fd pr\u00edjem pova\u017eova\u0165 za pr\u00edjem zo \u017eivnosti, pri ktorom sa od roku 2013 zachov\u00e1 mo\u017enos\u0165 uplatnenia pau\u0161\u00e1lnych v\u00fddavkov s limitom 420 EUR za ka\u017ed\u00fd mesiac v\u00fdkonu \u010dinnosti.<\/p>\n<p style=\"text-align: justify;\"><strong>Pr\u00edjem z pren\u00e1jmu nehnute\u013enosti nepodlieha odvodom<\/strong><\/p>\n<p style=\"text-align: justify;\">V s\u00falade s aktu\u00e1lnym znen\u00edm Z\u00e1kona o zdravotnom poisten\u00ed a Z\u00e1kona o soci\u00e1lnom poisten\u00ed sa pr\u00edjem z pren\u00e1jmu nehnute\u013enosti nepova\u017euje za z\u00e1robkov\u00fa \u010dinnos\u0165, ktor\u00e1 by podliehala odvodom na zdravotn\u00e9 a soci\u00e1lne poistenie.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Od roku 2013 u\u017e nie je mo\u017en\u00e1 aplik\u00e1cia pau\u0161\u00e1lnych v\u00fddavkov pri pren\u00e1jme nehnute\u013enost\u00ed vo v\u00fd\u0161ke 40 %. Poradensk\u00e1 spolo\u010dnos\u0165 Accace, ktor\u00e1 na Slovensku p\u00f4sob\u00ed v &hellip; <\/p>\n","protected":false},"author":5,"featured_media":25104,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[549,18],"tags":[56,57],"class_list":["post-4553","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pracujem","category-sluzby","tag-nehnutelnosti","tag-reality"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Preh\u013ead da\u0148ov\u00fdch povinnost\u00ed vypl\u00fdvaj\u00facich z pren\u00e1jmu nehnute\u013enost\u00ed po novom - Podnik\u00e1m, lietam a relaxujem<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vrtulniky.sk\/news\/prehlad-danovych-povinnosti-vyplyvajucich-z-prenajmu-nehnutelnosti-po-novom\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Preh\u013ead da\u0148ov\u00fdch povinnost\u00ed vypl\u00fdvaj\u00facich z pren\u00e1jmu nehnute\u013enost\u00ed po novom - Podnik\u00e1m, lietam a relaxujem\" \/>\n<meta property=\"og:description\" content=\"Od roku 2013 u\u017e nie je mo\u017en\u00e1 aplik\u00e1cia pau\u0161\u00e1lnych v\u00fddavkov pri pren\u00e1jme nehnute\u013enost\u00ed vo v\u00fd\u0161ke 40 %. 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