{"id":8252,"date":"2023-05-04T09:40:35","date_gmt":"2023-05-04T07:40:35","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=8252"},"modified":"2024-05-13T14:57:02","modified_gmt":"2024-05-13T12:57:02","slug":"miestne-dane","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/","title":{"rendered":"Miestne dane &#8211; Da\u0148ov\u00e1 s\u00fastava Slovenskej republiky"},"content":{"rendered":"<p><strong>Miestne dane<\/strong> predstavuj\u00fa \u0161peci\u00e1lnu skupinu zdanenia ob\u010danov. Ur\u010duj\u00fa ich obce a taktie\u017e aj plyn\u00fa preva\u017ene do rozpo\u010dtu obce (v pr\u00edpade dani z motorov\u00fdch vozidiel do rozpo\u010dtu Vy\u0161\u0161ieho \u00fazemn\u00e9ho celku). Miestne dane upravuje z\u00e1kon \u010d. 582\/2004 Z. z.<br \/>\nS\u00fa\u010dasn\u00fd syst\u00e9m miestnych dan\u00ed v podmienkach SR bol ovplyvnen\u00fd procesom <strong>decentraliz\u00e1cie<\/strong> verejnej spr\u00e1vy, ktor\u00e1 v tejto oblasti vych\u00e1dza z toho, \u017ee:<\/p>\n<ul>\n<li>\u00fazemn\u00e1 samospr\u00e1va na najbli\u017e\u0161om stupni disponovala jedinou miestnou da\u0148ou, ktorou bola da\u0148 z nehnute\u013enosti, v r\u00e1mci jednotliv\u00fdch s\u00fa\u010dast\u00ed tejto dane (da\u0148 z pozemkov, da\u0148 zo stavieb a da\u0148 z bytov) mala samospr\u00e1va obmedzen\u00fa da\u0148ov\u00fa pr\u00e1vomoc (zvy\u0161ovanie a zni\u017eovanie sadzieb v r\u00e1mci z\u00e1konom stanoven\u00fdch limitov, prizn\u00e1vanie r\u00f4znych da\u0148ov\u00fdch \u00fa\u013eav)<\/li>\n<li>do rozpo\u010dtov vy\u0161\u0161\u00edch \u00fazemn\u00fdch celkov neplynul v\u00fdnos \u017eiadnej dane<\/li>\n<\/ul>\n<p>Hlavn\u00fdm fi\u0161k\u00e1lnym cie\u013eom miestnych dan\u00ed s\u00fa pr\u00edjmy obc\u00ed (resp. V\u00daC). Miestne dane na z\u00e1klade z\u00e1kona uklad\u00e1 obec, okrem dane z motorov\u00fdch vozidiel, ktor\u00fa uklad\u00e1 V\u00daC a spravuje Da\u0148ov\u00fd \u00farad. \u00da\u013eavu na miestnych daniach ur\u010duje obec v\u0161eobecne z\u00e1v\u00e4zn\u00fdm nariaden\u00edm.<\/p>\n<h2>Miestne dane<\/h2>\n<p>Medzi miestne dane patria tieto dane:<\/p>\n<ol>\n<li>Da\u0148 z nehnute\u013enost\u00ed (pozemkov, stavieb, bytov a nebytov\u00fdch priestorov)<\/li>\n<li>Da\u0148 za psa<\/li>\n<li>Da\u0148 za u\u017e\u00edvanie verejn\u00e9ho priestranstva<\/li>\n<li>Da\u0148 za ubytovanie<\/li>\n<li>Da\u0148 za predajn\u00e9 automaty<\/li>\n<li>Da\u0148 za nev\u00fdhern\u00e9 hracie automaty<\/li>\n<li>Da\u0148 za vjazd a zotrvanie motorov\u00e9ho vozidla v historickej \u010dasti mesta<\/li>\n<li>Da\u0148 za jadrov\u00e9 zariadenie<\/li>\n<li>Miestny poplatok za komun\u00e1lne odpady a drobn\u00e9 stavebn\u00e9 odpady<\/li>\n<li>Da\u0148 z motorov\u00fdch vozidiel<\/li>\n<\/ol>\n<h2>DA\u0147 Z NEHNUTE\u013dNOST\u00cd<\/h2>\n<p>Da\u0148 z nehnute\u013enost\u00ed predstavuje hlavn\u00fa da\u0148 majetkov\u00e9ho typu, pri ktorej sa da\u0148ov\u00e1 povinnos\u0165 via\u017ee k vlastn\u00edctvu nehnute\u013en\u00e9ho majetku. Je kon\u0161truovan\u00e1 podobn\u00fdm sp\u00f4sobom ako majetkov\u00e9 dane vo vyspel\u00fdch krajin\u00e1ch sveta. Zda\u0148ovanie je zalo\u017een\u00e9 na hodnotovom princ\u00edpe, tak ako sa uplat\u0148uje v in\u00fdch \u0161t\u00e1toch E\u00da.<br \/>\nCie\u013eom zavedenia dane z nehnute\u013enost\u00ed bolo stimulova\u0165 FO a PO k optim\u00e1lnemu vyu\u017e\u00edvaniu nehnute\u013enost\u00ed.<br \/>\n<strong>Nehnute\u013enos\u0165-<\/strong> pozemok alebo stavba spojen\u00e1 so zemou pevn\u00fdm z\u00e1kladom.<br \/>\n<strong>Podlahov\u00e1 plocha<\/strong> \u2013 s\u00fa\u010det plochy obytn\u00fdch miestnost\u00ed a plochy pr\u00edslu\u0161enstva bytu bez plochy lod\u017ei\u00ed a balk\u00f3nov.<br \/>\n<strong>Podla\u017eie<\/strong> \u2013 \u010das\u0165 vn\u00fatorn\u00e9ho priestoru vymedzen\u00e1 podlahou a stropnou alebo stre\u0161nou kon\u0161trukciou.<br \/>\n<strong>Nadzemn\u00e9 podla\u017eie<\/strong> \u2013 ka\u017ed\u00e9 podla\u017eie, ktor\u00e9 nem\u00e1 \u00farove\u0148 podlahy alebo jej \u010das\u0165 ni\u017e\u0161ia ako 0.80m pod najvy\u0161\u0161\u00edm bodom pri\u013eahl\u00e9ho ter\u00e9nu v p\u00e1sme \u0161irokom 5m po obvode stavby.<br \/>\n<strong>V podmienkach SR da\u0148 z nehnute\u013enost\u00ed zah\u0155\u0148a:<\/strong><\/p>\n<ul>\n<li>da\u0148 z pozemkov<\/li>\n<li>da\u0148 zo stavieb<\/li>\n<li>da\u0148 z bytov a nebytov\u00fdch priestorov v bytovom dome<\/li>\n<\/ul>\n<p><strong>Da\u0148ovn\u00edkmi<\/strong> s\u00fa vlastn\u00edci nehnute\u013enost\u00ed, rozhoduj\u00faci je vlastn\u00edk zap\u00edsan\u00fd v katastri nehnute\u013enost\u00ed.<br \/>\n<strong>Predmetom dane<\/strong> s\u00fa nehnute\u013enosti v SR v \u010dlenen\u00ed na pozemky, stavby a byty.<br \/>\nZ\u00e1kladom dane je hodnota pozemku, stavby alebo bytu ur\u010den\u00e1 vhodn\u00fdm administrat\u00edvne jednoduch\u00fdm sp\u00f4sobom &#8211; pod\u013ea cenovej mapy. Zda\u0148ovac\u00edm obdob\u00edm je kalend\u00e1rny rok. Na vznik alebo z\u00e1nik da\u0148ovej povinnosti je rozhoduj\u00faci stav k 1.1 zda\u0148ovacieho obdobia. Pri prvom platen\u00ed dane da\u0148ovn\u00edk pod\u00e1va da\u0148ov\u00e9 priznanie k 1.1 zda\u0148ovacieho obdobia. \u010eal\u0161ie roky, pokia\u013e ned\u00f4jde k zmene, sa da\u0148ov\u00e9 priznanie pod\u00e1va\u0165 nemus\u00ed. Ak je pozemok, stavba, byty alebo nebytov\u00e9 priestory v spoluvlastn\u00edctve viacer\u00fdch da\u0148ovn\u00edkov, da\u0148ovn\u00edkom dane je ka\u017ed\u00fd spoluvlastn\u00edk pod\u013ea v\u00fd\u0161ky svojho spoluvlastn\u00edckeho podielu. Spr\u00e1vca dane m\u00f4\u017ee vo v\u0161eobecne z\u00e1v\u00e4znom nariaden\u00ed ur\u010di\u0165, \u017ee da\u0148 ni\u017e\u0161ia ako 3 eur\u00e1 nebude vyrubova\u0165 ani vybera\u0165.<\/p>\n<h2>DA\u0147 Z POZEMKOV<\/h2>\n<p><strong>Pozemok<\/strong> \u2013 \u010das\u0165 zemsk\u00e9ho povrchu oddelen\u00e1 od susedn\u00fdch \u010dast\u00ed hranicou \u00fazemnej spr\u00e1vnej jednotky, hranicou katastr\u00e1lneho \u00fazemia, hranicou intravil\u00e1nu, hranicou vymedzenou pr\u00e1vnym vz\u0165ahom, hranicou druhu pozemkov alebo rozhran\u00edm sp\u00f4sobu vyu\u017e\u00edvania pozemkov.<br \/>\n<strong>Da\u0148ovn\u00edkom (subjektom dane) je:<\/strong><\/p>\n<ul>\n<li>vlastn\u00edk pozemku zap\u00edsan\u00fd v katastri nehnute\u013enost\u00ed<\/li>\n<li>spr\u00e1vca pozemku vo vlastn\u00edctve \u0161t\u00e1tu, obce alebo V\u00daC zap\u00edsan\u00fd v katastri nehnute\u013enost\u00ed<\/li>\n<li>FO alebo PO, ktorej boli pridelen\u00e9 na obhospodarovanie n\u00e1hradn\u00e9 pozemky vy\u010dlenen\u00e9 z p\u00f4dneho fondu u\u017e\u00edvan\u00e9ho PO a\u017e do vykonania pozemkov\u00fdch \u00faprav<\/li>\n<li>n\u00e1jomca ak:\n<ol>\n<li>n\u00e1jomn\u00fd vz\u0165ah k pozemku trv\u00e1 alebo m\u00e1 trva\u0165 najmenej 5 rokov a n\u00e1jomca je zap\u00edsan\u00fd v katastri nehnute\u013enost\u00ed<\/li>\n<li>m\u00e1 v n\u00e1jme pozemky spravovan\u00e9 Slovensk\u00fdm pozemkov\u00fdm fondom<\/li>\n<li>m\u00e1 v n\u00e1jme n\u00e1hradn\u00e9 pozemky vlastn\u00edka pozemku<\/li>\n<\/ol>\n<\/li>\n<li>osoba, ktor\u00e1 pozemok skuto\u010dne u\u017e\u00edva (ak nemo\u017eno ur\u010di\u0165 da\u0148ovn\u00edka)<\/li>\n<li>ak pozemok je v spoluvlastn\u00edctve viacer\u00fdch da\u0148ovn\u00edkov, da\u0148ovn\u00edkom je ka\u017ed\u00fd spoluvlastn\u00edk pod\u013ea v\u00fd\u0161ky svojho spoluvlastn\u00edckeho podielu. Ak sa spoluvlastn\u00edci dohodn\u00fa. da\u0148ovn\u00edkom dane je jeden z nich a ostan\u00ed spoluvlastn\u00edci za da\u0148 ru\u010dia do v\u00fd\u0161ky svojho spoluvlastn\u00edckeho podielu.<\/li>\n<\/ul>\n<p><strong>Predmetom dane (objektom dane)<\/strong> z pozemkov s\u00fa pozemky na \u00fazem\u00ed SR v tomto \u010dlenen\u00ed:<\/p>\n<ol>\n<li>orn\u00e1 p\u00f4da, chme\u013enice, vinice, ovocn\u00e9 sady<\/li>\n<li>trval\u00e9 tr\u00e1vna porasty<\/li>\n<li>z\u00e1hrady<\/li>\n<li>lesn\u00e9 pozemky, na ktor\u00fdch s\u00fa hospod\u00e1rske lesy<\/li>\n<li>rybn\u00edky s chovom r\u00fdb a ostatn\u00e9 hospod\u00e1rsky vyu\u017e\u00edvan\u00e9 vodn\u00e9 plochy<\/li>\n<li>zastavan\u00e9 plochy a n\u00e1dvoria<\/li>\n<li>stavebn\u00e9 pozemky<\/li>\n<li>ostatn\u00e9 plochy s v\u00fdnimkou stavebn\u00fdch pozemkov<\/li>\n<\/ol>\n<p><strong>Z\u00e1kladom dane<\/strong> \u2013 hodnota pozemku bez porastov ur\u010den\u00e1 vyn\u00e1soben\u00edm v\u00fdmery pozemkov v m2 a hodnoty p\u00f4dy za 1m2 uvedenej v z\u00e1kone pod\u013ea miesta, na ktorom sa pozemok nach\u00e1dza.<br \/>\n<strong>Predmetom nie je:<\/strong><\/p>\n<ul>\n<li>\u010dasti zastavan\u00fdch pl\u00f4ch a n\u00e1dvor\u00ed, ktor\u00e9 s\u00fa zastavan\u00e9 stavbami<\/li>\n<li>pozemky a ich \u010dasti, na ktor\u00fdch s\u00fa postaven\u00e9 pozemn\u00e9 komunik\u00e1cie a \u017eelezni\u010dn\u00e9 dr\u00e1hy<\/li>\n<\/ul>\n<p><strong>Sadzba dane<\/strong> \u2013 ro\u010dn\u00e1 sadzba dane z pozemkov je 0,25% zo z\u00e1kladu dane, t\u00fato sadzbu dane m\u00f4\u017ee spr\u00e1vca dane v\u0161eobecne z\u00e1v\u00e4zn\u00fdm nariaden\u00edm v\u017edy k 1.1 zv\u00fd\u0161i\u0165 alebo zn\u00ed\u017ei\u0165. Takto ur\u010den\u00e1 ro\u010dn\u00e1 sadzba z pozemkov nesmie presiahnu\u0165 20-n\u00e1sobok najni\u017e\u0161ej ro\u010dnej sadzby dane z pozemkov ur\u010denej spr\u00e1vcom dane vo v\u0161eobecne z\u00e1v\u00e4znom nariaden\u00ed. Ro\u010dn\u00e1 sadzba dane za pozemky funk\u010dne spojen\u00e9 so stavbou jadrov\u00e9ho zariadenia nesmie presiahnu\u0165 100-n\u00e1sobok ro\u010dnej sadzby dane.<br \/>\n<strong>Spr\u00e1vca dane<\/strong> \u2013 obec alebo mesto, na ktorej \u00fazem\u00ed sa pozemok nach\u00e1dza.<br \/>\n<strong>Vznik da\u0148ovej povinnosti<\/strong> \u2013 1.1. po obdob\u00ed, kedy osoba nadobudla nehnute\u013enos\u0165 do vlastn\u00edctva (t\u00fato skuto\u010dnos\u0165 mus\u00ed ohl\u00e1si\u0165 do 30 dn\u00ed)<br \/>\n<strong>Z\u00e1nik da\u0148ovej povinnosti<\/strong> \u2013 31.decembra toho zda\u0148ovacieho obdobia, v ktorom zaniklo vlastn\u00edctvo k nehnute\u013enosti.<br \/>\n<strong>Da\u0148ov\u00e9 priznanie<\/strong> \u2013 je potrebn\u00e9 poda\u0165 do 31.1. po obdob\u00ed, kedy osoba nadobudla nehnute\u013enos\u0165 do vlastn\u00edctva, da\u0148 sa vyrubuje do 15.5 a je potrebn\u00e9 ju uhradi\u0165 do 31.5. ak spr\u00e1vca dane neur\u010d\u00ed inak.<br \/>\nSpr\u00e1vca dane m\u00f4\u017ee v\u0161eobecne z\u00e1v\u00e4zn\u00fdm nariaden\u00edm pod\u013ea miestnych podmienok <strong>zn\u00ed\u017ei\u0165 alebo oslobodi\u0165 od dane:<\/strong><\/p>\n<ul>\n<li>pozemky vo vlastn\u00edctve PO, ktor\u00e9 nie s\u00fa zalo\u017een\u00e9 na podnikanie<\/li>\n<li>pozemky, na ktor\u00fdch sa nach\u00e1dzaj\u00fa mo\u010diare, plochy slat\u00edn, ra\u0161elinisk\u00e1, h\u00e1je, vetrolamy, p\u00e1sma hygienickej ochrany vodn\u00fdch zdrojov alebo pr\u00edrodn\u00fdch lie\u010div\u00fdch zdrojov<\/li>\n<li>pozemky, na ktor\u00fdch sa nach\u00e1dzaj\u00fa mera\u010dsk\u00e9 zna\u010dky, sto\u017eiare rozvodu elektrickej energie, st\u013apy telekomunika\u010dn\u00e9ho vedenia, p\u00e1sy pozemkov v lesoch vy\u010dlenen\u00e9 na rozvod elektrickej energie a vykurovac\u00edch plynov<\/li>\n<li>pozemky verejne pr\u00edstupn\u00fdch parkov, \u0161portov\u00edsk<\/li>\n<li>pozemky v n\u00e1rodn\u00fdch parkoch<\/li>\n<li>pozemky funk\u010dne spojen\u00e9 so stavbami sl\u00fa\u017eiace verejnej doprave<\/li>\n<li>pozemky vyu\u017e\u00edvan\u00e9 \u0161kolami a \u0161kolsk\u00fdmi zariadeniami<\/li>\n<li>pozemky, ktor\u00fdch vlastn\u00edkmi s\u00fa ob\u010dania v hmotnej n\u00fadzi alebo ob\u010dania star\u0161\u00ed ako 62 rokov, ak tieto pozemky sl\u00fa\u017eia v\u00fdhradne pre ich osobn\u00fa potrebu<\/li>\n<\/ul>\n<h2>DA\u0147 ZO STAVIEB<\/h2>\n<p>Da\u0148ou zo stavieb sa zda\u0148uj\u00fa stavby alebo ich \u010dasti na \u00fazem\u00ed SR spojen\u00e9 so zemou pevn\u00fdm z\u00e1kladom, ktor\u00e9 maj\u00fa vn\u00fatorn\u00fd priemer vymedzen\u00fd podlahou a stropom alebo stre\u0161nou kon\u0161trukciou, na ktor\u00e9 bolo vydan\u00e9 kolauda\u010dn\u00e9 rozhodnutie. Ak nebolo vydan\u00e9 tak\u00e9to rozhodnutie, predmetom dane s\u00fa tie stavby alebo ich \u010dasti, ktor\u00e9 sa skuto\u010dne u\u017e\u00edvaj\u00fa.<br \/>\n<strong>Subjekt dane \u2013 da\u0148ovn\u00edk:<\/strong><\/p>\n<ul>\n<li>vlastn\u00edk stavby alebo spr\u00e1vca stavby<\/li>\n<li>\u0161t\u00e1t, obec alebo V\u00daC<\/li>\n<li>n\u00e1jomca pri stavb\u00e1ch spravovan\u00fdch Slovensk\u00fdm pozemkov\u00fdm fondom, ak nemo\u017eno ur\u010di\u0165 da\u0148ovn\u00edka, potom da\u0148ovn\u00edkom je FO alebo PO, ktor\u00e1 stavbu u\u017e\u00edva<\/li>\n<li>ak je stavba vo vlastn\u00edctve viacer\u00fdch spoluvlastn\u00edkov, da\u0148ovn\u00edkom dane zo stavieb je ka\u017ed\u00fd spoluvlastn\u00edk pod\u013ea v\u00fd\u0161ky svojho spoluvlastn\u00edckeho podielu.<\/li>\n<\/ul>\n<p><strong>Predmet dane<\/strong> &#8211; stavby, ktor\u00e9 maj\u00fa jedno alebo viac nadzemn\u00fdch alebo podzemn\u00fdch podla\u017e\u00ed, spojen\u00e9 so zemou pevn\u00fdm z\u00e1kladom. Na da\u0148ov\u00fa povinnos\u0165 nem\u00e1 vplyv, \u017ee sa stavba prestala u\u017e\u00edva\u0165.<br \/>\n<strong>Dani zo stavieb podliehaj\u00fa:<\/strong><\/p>\n<ol>\n<li>stavby na b\u00fdvanie<\/li>\n<li>stavby na po\u013enohospod\u00e1rsku produkciu, sklen\u00edky, stavby pre vodn\u00e9 hospod\u00e1rstvo<\/li>\n<li>stavby vyu\u017e\u00edvan\u00e9 na skladovanie vlastnej po\u013enohospod\u00e1rskej produkcie vr\u00e1tane stavieb na vlastn\u00fa administrat\u00edvu<\/li>\n<li>stavby rekrea\u010dn\u00fdch a z\u00e1hradk\u00e1rskych ch\u00e1t<\/li>\n<li>samostatne stojace gar\u00e1\u017ee a samostatne stavby hromadn\u00fdch gar\u00e1\u017ei<\/li>\n<li>priemyseln\u00e9 stavby sl\u00fa\u017eiace energetike<\/li>\n<li>stavby na podnikanie<\/li>\n<li>ostatn\u00e9 stavby<\/li>\n<\/ol>\n<p><strong>Z\u00e1klad dane<\/strong> \u2013 je v\u00fdmera zastavanej plochy v m2.<br \/>\n<strong>Sadzba dane <\/strong> &#8211; ro\u010dn\u00e1 je 0,033 eur\/m2 za ka\u017ed\u00fd, aj za\u010dat\u00fd m2 zastavanej plochy.<br \/>\nSpr\u00e1vca dane v\u0161ak m\u00f4\u017ee t\u00fato ro\u010dn\u00fa sadzbu dane k 1.1. zv\u00fd\u0161i\u0165 alebo zn\u00ed\u017ei\u0165 vo v\u0161eobecne z\u00e1v\u00e4znom nariaden\u00ed a m\u00f4\u017ee aj ur\u010di\u0165 r\u00f4zne sadzby pre r\u00f4zne oblasti. Pri viacpodla\u017en\u00fdch stavb\u00e1ch m\u00f4\u017ee spr\u00e1vca dane ur\u010di\u0165 pr\u00edplatok za podla\u017eie v sume najviac 0,33 eur za ka\u017ed\u00e9 \u010fal\u0161ie podla\u017eie okrem prv\u00e9ho nadzemn\u00e9ho podla\u017eia.<br \/>\n<strong>Subjekt dane \u2013 dl\u017en\u00edk :<\/strong><\/p>\n<ul>\n<li>vlastn\u00edk stavby<\/li>\n<li>spr\u00e1vca stavby vo vlastn\u00edctve \u0161t\u00e1tu, obce, V\u00daC<\/li>\n<li>n\u00e1jomca pri stavb\u00e1ch spravovan\u00fdch Slovensk\u00fdm pozemkov\u00fdm fondom<\/li>\n<li>pri spoluvlastn\u00edctve, ka\u017ed\u00fd pod\u013ea svojho spoluvlastn\u00edckeho podielu<\/li>\n<\/ul>\n<h2>DA\u0147 Z BYTOV<\/h2>\n<p><strong>Byt<\/strong> \u2013 miestnos\u0165 alebo s\u00fabor miestnost\u00ed, ktor\u00e9 s\u00fa rozhodnut\u00edm stavebn\u00e9ho \u00faradu trvalo ur\u010den\u00e9 na b\u00fdvanie a m\u00f4\u017eu na tento \u00fa\u010del sl\u00fa\u017ei\u0165 ako samostatn\u00e9 bytov\u00e9 jednotky.<br \/>\n<strong>Bytov\u00fd dom<\/strong> \u2013 dom, v ktorom byty a nebytov\u00e9 priestory s\u00fa vo vlastn\u00edctve alebo spoluvlastn\u00edctve jednotliv\u00fdch vlastn\u00edkov a spolo\u010dn\u00e9 \u010dasti a spolo\u010dn\u00e9 zariadenia tohto domu s\u00fa s\u00fa\u010dasne v podielovom spoluvlastn\u00edctve vlastn\u00edkov bytov a nebytov\u00fdch priestorov.<br \/>\n<strong>Nebytov\u00fd priestor<\/strong> \u2013 miestnos\u0165 alebo s\u00fabor miestnost\u00ed, ktor\u00e9 s\u00fa ur\u010den\u00e9 na in\u00e9 \u00fa\u010dely ako na b\u00fdvanie. Nebytov\u00fdm priestorom nie je pr\u00edslu\u0161enstvo bytu ani spolo\u010dn\u00e9 \u010dasti a spolo\u010dn\u00e9 zariadenia domu.<br \/>\n<strong>Spolo\u010dn\u00e9 \u010dasti bytov\u00e9ho domu<\/strong> \u2013 \u010dasti domu nevyhnutn\u00e9 na jeho podstatu a bezpe\u010dnos\u0165, s\u00fa ur\u010den\u00e9 na spolo\u010dn\u00e9 u\u017e\u00edvanie, najm\u00e4 z\u00e1klady domu, strecha, obvodn\u00e9 m\u00fary, chodby, prie\u010delia, vchody, schodi\u0161tia, spolo\u010dn\u00e9 terasy, podkrovia, povaly, vodorovn\u00e9 nosn\u00e9 a izola\u010dn\u00e9 kon\u0161trukcie a zvisl\u00e9 nosn\u00e9 kon\u0161trukcie.<br \/>\n<strong>Spolo\u010dn\u00e9 zariadenia bytov\u00e9ho domu<\/strong> \u2013 zariadenia, ktor\u00e9 s\u00fa ur\u010den\u00e9 na spolo\u010dn\u00e9 u\u017e\u00edvanie, najm\u00e4 v\u00fd\u0165ahy, pr\u00e1\u010dovne, kotolne, su\u0161iarne, ko\u010dik\u00e1rne, spolo\u010dn\u00e9 telev\u00edzne ant\u00e9ny, hromozvody, kom\u00edny, vodovodn\u00e9, teplonosn\u00e9, kanaliza\u010dn\u00e9, elektrick\u00e9, telef\u00f3nne a plynov\u00e9 pr\u00edpojky, a to aj v pr\u00edpade, ak s\u00fa umiestnen\u00e9 mimo domu a sl\u00fa\u017eia v\u00fdlu\u010dne tomuto domu.<br \/>\n<strong>Spolo\u010dn\u00e9 \u010dasti a pr\u00edslu\u0161enstvo domu<\/strong> \u2013 oploten\u00e9 z\u00e1hrady a stavby oplotenia, pr\u00edstre\u0161ky a oploten\u00e9 n\u00e1dvoria, ktor\u00e9 sa nach\u00e1dzaj\u00fa na pozemku patriacom k domu.<br \/>\n<strong>Da\u0148ovn\u00edk (subjekt dane) :<\/strong><\/p>\n<ul>\n<li>vlastn\u00edk bytu alebo nebytov\u00e9ho priestoru v bytovom dome<\/li>\n<li>spr\u00e1vca bytu alebo nebytov\u00e9ho priestoru vo vlastn\u00edctve \u0161t\u00e1tu, obce, V\u00daC<\/li>\n<li>ak s\u00fa byty a nebytov\u00e9 priestory v spoluvlastn\u00edctve viacer\u00fdch da\u0148ovn\u00edkov, potom da\u0148ovn\u00edkom je ka\u017ed\u00fd spoluvlastn\u00edk pod\u013ea v\u00fd\u0161ky spoluvlastn\u00edckeho podielu.<\/li>\n<\/ul>\n<p><strong>Predmet dane<\/strong> &#8211; aspo\u0148 1 byt alebo nebytov\u00fd priestor, ktor\u00fd nadobudli do vlastn\u00edctva FO alebo PO.<br \/>\n<strong>Z\u00e1klad dane<\/strong> \u2013 celkov\u00e1 v\u00fdmera podlahovej plochy bytu v m2.<br \/>\nSadzba dane \u2013 ro\u010dn\u00e1 je 0,033eur \/ m2 za ka\u017ed\u00fd, aj za\u010dat\u00fd m2 podlahovej plochy bytu a nebytov\u00e9ho priestoru. Ro\u010dn\u00fa sadzbu upravuje spr\u00e1vca dane pod\u013ea miestnych podmienok v obci vo v\u0161eobecne z\u00e1v\u00e4znom nariaden\u00ed obce.<br \/>\n<strong>V\u00fdpo\u010det dane<\/strong> : v\u00fdmera bytu v m2 x sadzba dane .<\/p>\n<h2>DA\u0147 ZA PSA<\/h2>\n<p><strong>Predmet dane<\/strong> \u2013 pes star\u0161\u00ed ako 6 mesiacov chovan\u00fd FO alebo PO<br \/>\n<strong>Predmetom dane nie je:<\/strong><\/p>\n<ul>\n<li>pes chovan\u00fd pre vedeck\u00e9 a v\u00fdskumn\u00e9 \u00fa\u010dely<\/li>\n<li>pes umiestnen\u00fd v \u00fatulku zvierat<\/li>\n<li>pes so \u0161peci\u00e1lnym v\u00fdcvikom pre Z\u0164P a nevidiacich os\u00f4b.<\/li>\n<\/ul>\n<p><strong>Da\u0148ovn\u00edk :<\/strong><\/p>\n<ul>\n<li>FO alebo PO, ktor\u00e1 vlastn\u00ed psa<\/li>\n<li>dr\u017eite\u013e psa, ke\u010f sa ned\u00e1 preuk\u00e1za\u0165 vlastn\u00edctvo<\/li>\n<\/ul>\n<p><strong>Z\u00e1klad dane<\/strong> \u2013 po\u010det psov<br \/>\n<strong>Sadzba dane<\/strong> \u2013 ur\u010d\u00ed obec v eur\u00e1ch za 1 psa a kalend\u00e1rny rok.<br \/>\n<strong>Vznik da\u0148ovej povinnosti<\/strong> \u2013 vznik\u00e1 prv\u00fdm d\u0148om kalend\u00e1rneho mesiaca nasleduj\u00faceho po mesiaci, v ktorom sa pes stal predmetom dane.<br \/>\n<strong>Oznamovacia povinnos\u0165<\/strong> \u2013 da\u0148ovn\u00edk je povinn\u00fd p\u00edsomne ozn\u00e1mi\u0165 spr\u00e1vcovi dane vznik da\u0148ovej povinnosti do 30 dn\u00ed a v tejto lehote aj da\u0148 zaplati\u0165 (zaplat\u00ed pomern\u00fa \u010das\u0165 dane) . V \u010fal\u0161\u00edch zda\u0148ovac\u00edch obdobiach je da\u0148 splatn\u00e1 bez vyrubenia do 31.1. zda\u0148ovacieho obdobia.<br \/>\n<strong>Spr\u00e1vca dane<\/strong> \u2013 obec, na ktorej \u00fazem\u00ed je pes schovan\u00fd. Vo v\u0161eobecne z\u00e1v\u00e4znom nariaden\u00ed obec ur\u010d\u00ed okruh osloboden\u00ed pr\u00edpadne zn\u00ed\u017een\u00ed dane.<\/p>\n<h2>DA\u0147 ZA U\u017d\u00cdVANIE VEREJN\u00c9HO PRIESTRANSTVA<\/h2>\n<p><strong>Verejn\u00e9 priestranstvo<\/strong> \u2013 verejnosti pr\u00edstupn\u00e9 pozemky vo vlastn\u00edctve obce.<br \/>\n<strong>Osobitn\u00e9 u\u017e\u00edvanie verejn\u00e9ho priestranstva<\/strong> \u2013 umiestnenie zariadenia sl\u00fa\u017eiaceho na poskytovanie slu\u017eieb, predajn\u00e9ho zariadenia, zariadenia cirkusu, umiestnenie skl\u00e1dky, trval\u00e9 parkovanie vozidla mimo str\u00e1\u017een\u00e9ho parkoviska a pod.<br \/>\n<strong>Subjekt dane<\/strong> \u2013 da\u0148ovn\u00edk : FO alebo PO, ktor\u00e1 verejn\u00e9 priestranstvo u\u017e\u00edva<br \/>\n<strong>Predmet dane :<\/strong><\/p>\n<ul>\n<li>osobitn\u00e9 u\u017e\u00edvanie verejn\u00e9ho priestranstva<\/li>\n<li>do\u010dasn\u00e9 parkovanie motorov\u00e9ho vozidla na vyhradenom priestore verejn\u00e9ho priestranstva<\/li>\n<\/ul>\n<p><strong>Z\u00e1klad dane<\/strong> \u2013 bu\u010f v\u00fdmera u\u017e\u00edvan\u00e9ho verejn\u00e9ho priestranstva v m2 alebo parkovacie miesto.<br \/>\n<strong>Sadzba dane<\/strong> \u2013 ur\u010d\u00ed obec v eur\u00e1ch za ka\u017ed\u00fd aj za\u010dat\u00fd m2 osobitne u\u017e\u00edvan\u00e9ho verejn\u00e9ho priestranstva a za ka\u017ed\u00fd aj za\u010dat\u00fd de\u0148 za do\u010dasn\u00e9 parkovanie motorov\u00e9ho vozidla za ka\u017ed\u00fa aj za\u010dat\u00fa hodinu a jedno parkovacie miesto.<br \/>\n<strong>Vznik a z\u00e1nik da\u0148ovej povinnosti<\/strong> : da\u0148ov\u00e1 povinnos\u0165 vznik\u00e1 za\u010dat\u00edm u\u017e\u00edvania verejn\u00e9ho priestranstva a zanik\u00e1 skon\u010den\u00edm u\u017e\u00edvania verejn\u00e9ho priestranstva.<br \/>\n<strong>Spr\u00e1vca dane \u2013<\/strong> obec, na ktorej \u00fazem\u00ed sa u\u017e\u00edvan\u00e9 verejn\u00e9 priestranstvo nach\u00e1dza.<\/p>\n<h2>DA\u0147 ZA UBYTOVANIE<\/h2>\n<p><strong>Subjekt dane (da\u0148ovn\u00edk)<\/strong> \u2013 FO, ktor\u00fd sa v zariaden\u00ed odplatne prechodne ubytuje.<br \/>\n<strong>Predmet dane<\/strong> \u2013 je odplatn\u00e9 prechodn\u00e9 ubytovanie FO v ubytovacom zariaden\u00ed poskytuj\u00facom prechodn\u00e9 ubytovanie.<br \/>\n<strong>Platite\u013e dane<\/strong> \u2013 prev\u00e1dzkovate\u013e zariadenia, ktor\u00fd odplatn\u00e9 prechodn\u00e9 ubytovanie poskytuje.<br \/>\n<strong>Z\u00e1klad dane<\/strong> \u2013 po\u010det prenocovan\u00ed.<br \/>\n<strong>Sadzba dane<\/strong> \u2013 ur\u010d\u00ed obec v eur\u00e1ch na prenocovanie a na osobu.<br \/>\n<strong>Spr\u00e1vca dane<\/strong> \u2013 obec, na ktorej \u00fazem\u00ed sa ubytovacie zariadenie nach\u00e1dza.<\/p>\n<h2>DA\u0147 ZA PREDAJN\u00c9 AUTOMATY<\/h2>\n<p><strong>Predajn\u00e9 automaty<\/strong> \u2013 pr\u00edstroje a automaty, ktor\u00e9 vyd\u00e1vaj\u00fa tovar za odplatu.<br \/>\n<strong>Miestne pr\u00edslu\u0161n\u00e1 obec<\/strong> \u2013 obec, na ktorej \u00fazem\u00ed sa predajn\u00e9 automaty prev\u00e1dzkuj\u00fa.<br \/>\n<strong>Subjekt dane (da\u0148ovn\u00edk)<\/strong> \u2013 FO alebo PO, ktor\u00e1 predajn\u00e9 automaty prev\u00e1dzkuje.<br \/>\n<strong>Predmet dane <\/strong>\u2013 pr\u00edstroje a automaty, ktor\u00e9 vyd\u00e1vaj\u00fa tovar za odplatu.<br \/>\n<strong>Z\u00e1klad dane<\/strong> \u2013 po\u010det predajn\u00fdch automatov.<br \/>\n<strong>Sadzba dane<\/strong> \u2013 ur\u010d\u00ed obec v eur\u00e1ch za 1 predajn\u00fd automat a kalend\u00e1rny rok.<br \/>\n<strong>Vznik a z\u00e1nik da\u0148ovej povinnosti<\/strong> \u2013 vznik\u00e1 d\u0148om za\u010datia prev\u00e1dzkovania predajn\u00fdch automatov a zanik\u00e1 d\u0148om skon\u010denia prev\u00e1dzkovania.<br \/>\n<strong>Spr\u00e1vca dane<\/strong> \u2013 obec, na ktorej \u00fazem\u00ed sa predajn\u00e9 automaty nach\u00e1dzaj\u00fa.<\/p>\n<h2>DA\u0147 ZA NEV\u00ddHERN\u00c9 HRACIE AUTOMATY<\/h2>\n<p><strong>Subjekt dane (da\u0148ovn\u00edk)<\/strong> : FO alebo PO, ktor\u00e1 tak\u00fdto pr\u00edstroj prev\u00e1dzkuje.<br \/>\n<strong>Predmet dane<\/strong> \u2013 nev\u00fdhern\u00e9 hracie automaty, ktor\u00e9 sa sp\u00fa\u0161\u0165aj\u00fa alebo prev\u00e1dzkuj\u00fa za odplatu, pri\u010dom nevyd\u00e1vaj\u00fa pe\u0148a\u017en\u00fa v\u00fdhru a s\u00fa prev\u00e1dzkovan\u00e9 na verejne pr\u00edstupn\u00fdch priestoroch.<br \/>\n<strong>Nev\u00fdhern\u00e9 hracie pr\u00edstroje : <\/strong><\/p>\n<ul>\n<li>hracie pr\u00edstroje na po\u010d\u00edta\u010dov\u00e9 hry<\/li>\n<li>mechanick\u00e9 pr\u00edstroje<\/li>\n<li>elektronick\u00e9 pr\u00edstroje, automaty a in\u00e9 zariadenia na z\u00e1bavn\u00e9 hry<\/li>\n<\/ul>\n<p><strong>Z\u00e1klad dane<\/strong> \u2013 po\u010det nev\u00fdhern\u00fdch hrac\u00edch pr\u00edstrojov<br \/>\n<strong>Sadzba dane<\/strong> \u2013 ur\u010d\u00ed obec v eur\u00e1ch za 1 nev\u00fdhern\u00fd hrac\u00ed pr\u00edstroj a kalend\u00e1rny rok.<\/p>\n<h2>DA\u0147 ZA VJAZD A ZOTRVANIE MOTOROV\u00c9HO VOZIDLA V HISTORICKEJ \u010cASTI MESTA<\/h2>\n<p><strong>Subjekt dane (da\u0148ovn\u00edk)<\/strong> : FO alebo PO, ktor\u00e1 je dr\u017eite\u013eom motorov\u00e9ho vozidla.<br \/>\n<strong>Platite\u013e dane<\/strong> \u2013 vodi\u010d motorov\u00e9ho vozidla, ktor\u00e9 vojde alebo zotrv\u00e1 v historickej \u010dasti mesta.<br \/>\n<strong>Predmet dane<\/strong> \u2013 vjazd a zotrvanie motorov\u00e9ho vozidla v historickej \u010dasti mesta<br \/>\n<strong>Predmet dane nie je<\/strong> \u2013 vjazd a zotrvanie motorov\u00e9ho vozidla pri \u010dinnostiach spojen\u00fdch s ochranou zdravia, majetku a verejn\u00e9ho poriadku (zdravotn\u00e1 slu\u017eba, pol\u00edcia, hasi\u010di,&#8230;).<br \/>\n<strong>Z\u00e1klad dane <\/strong>\u2013 po\u010det dn\u00ed vjazdu a zotrvania motorov\u00e9ho vozidla do historickej \u010dasti mesta.<br \/>\n<strong>Sadzba dane<\/strong> \u2013 ur\u010d\u00ed obec v eur\u00e1ch za motorov\u00e9 vozidlo a za ka\u017ed\u00fd aj za\u010dat\u00fd de\u0148 vjazdu a zotrvania motorov\u00e9ho vozidla v historickej \u010dasti mesta.<br \/>\n<strong>Spr\u00e1vca dane<\/strong> \u2013 obec, na ktorej \u00fazem\u00ed sa historick\u00e9 \u010dasti nach\u00e1dzaj\u00fa.<\/p>\n<h2>DA\u0147 ZA JADROV\u00c9 ZARIADENIE<\/h2>\n<p><strong>Subjekt dane \u2013 da\u0148ovn\u00edk<\/strong> \u2013 prev\u00e1dzkovate\u013e jadrov\u00e9ho zariadenia.<br \/>\n<strong>Predmet dane<\/strong> \u2013 jadrov\u00e9 zariadenie, v ktorom prebieha \u0161tiepna reakcia a vyr\u00e1ba sa elektrick\u00e1 energia, a to aj \u010das\u0165 kalend\u00e1rneho roka.<br \/>\n<strong>Z\u00e1klad dane<\/strong> \u2013 v\u00fdmera katastr\u00e1lneho \u00fazemia obce v m2, ktor\u00e9 sa nach\u00e1dza v oblasti ohrozenia jadrov\u00fdm zariaden\u00edm.<br \/>\n<strong>Sadzba dane<\/strong> \u2013 je v obciach, ktor\u00fdch zastavan\u00e9 \u00fazemie alebo jeho \u010das\u0165 sa nach\u00e1dza v oblasti ohrozenia jadrov\u00fdm zariaden\u00edm.<br \/>\n<strong>Vznik a z\u00e1nik da\u0148. povinnosti<\/strong> \u2013 da\u0148. povinnos\u0165 vznik\u00e1 d\u0148om za\u010datia sk\u00fa\u0161obn\u00e9ho obdobia jadrov\u00e9ho zariadenia a zanik\u00e1 d\u0148om vyvezenia jadrov\u00e9ho paliva z posledn\u00e9ho reaktora jadrov\u00e9ho zariadenia.<br \/>\n<strong>Vyrubenie dane<\/strong> \u2013 da\u0148 sa vyrubuje do 31.1. zda\u0148ovacieho obdobia za predch\u00e1dzaj\u00faci kalend\u00e1rny rok. Vyruben\u00e1 da\u0148 je splatn\u00e1 do 31.3. zda\u0148ovacieho obdobia.<br \/>\n<strong>Spr\u00e1vca dane<\/strong> \u2013 obec, v ktorej zastavan\u00e9 \u00fazemie alebo jeho \u010das\u0165 sa nach\u00e1dza v oblasti ohrozenia jadrov\u00fdm zariaden\u00edm.<\/p>\n<h2>MIESTNY POPLATOK ZA KOMUN\u00c1LNE ODPADY A DROBN\u00c9 STAVEBN\u00c9 ODPADY<\/h2>\n<p><strong>Komun\u00e1lny odpad :<\/strong><\/p>\n<ul>\n<li>odpady z dom\u00e1cnost\u00ed vznikaj\u00face na \u00fazem\u00ed obce, ktor\u00e9 produkuj\u00fa FO, PO alebo podnikatelia<\/li>\n<li>mo\u017eno pova\u017eova\u0165 aj odpad, ktor\u00fd vznik\u00e1 z nehnute\u013enosti sl\u00fa\u017eiacich na rekre\u00e1ciu (z\u00e1hrady, chaty, chalupy).<\/li>\n<\/ul>\n<p><strong>Drobn\u00fd stavebn\u00fd odpad<\/strong> \u2013 odpad z be\u017en\u00fdch udr\u017eiavac\u00edch pr\u00e1c zabezpe\u010dovan\u00fd FO.<br \/>\n<strong>Predmet \u2013<\/strong> komun\u00e1lne odpady alebo drobn\u00e9 stavebn\u00e9 odpady.<br \/>\n<strong>Poplatn\u00edk \u2013<\/strong> FO, PO alebo podnikate\u013e, ktor\u00fd produkuje tak\u00e9to odpady.<br \/>\n<strong>Poplatn\u00edkom nie je:<\/strong><\/p>\n<ul>\n<li>osoby, ktor\u00e9 u\u017e\u00edvaj\u00fa priestory na prechodn\u00e9 ubytovanie v zariaden\u00ed na to ur\u010denom (hostia v hoteloch, \u0161tudenti na intern\u00e1toch, zamestnanci v ubytovniach, &#8230;)<\/li>\n<li>osoby, ktor\u00e9 s\u00fa hospitalizovan\u00e9 v zariaden\u00ed poskytuj\u00facom slu\u017eby zdravotnej starostlivosti<\/li>\n<li>osoby, ktor\u00e9 u\u017e\u00edvaj\u00fa nehnute\u013enos\u0165 z d\u00f4vodu plnenia povinnosti vypl\u00fdvaj\u00facich z pracovnopr\u00e1vneho vz\u0165ahu alebo \u0161t\u00e1tno-zamestnaneck\u00e9ho pomeru<\/li>\n<li>v nehnute\u013enosti, ktor\u00fa m\u00e1 poplatn\u00edk pr\u00e1vo u\u017e\u00edva\u0165, vykon\u00e1va pre poplatn\u00edka pr\u00e1ce a v r\u00e1mci v\u00fdkonu svojej \u010dinnosti produkuje komun\u00e1lne alebo drobn\u00e9 stavebn\u00e9 odpady.<\/li>\n<\/ul>\n<p><strong>Sadzba poplatku:<\/strong><\/p>\n<ul>\n<li>ak je v obci zaveden\u00fd mno\u017estvov\u00fd zber, obec ur\u010d\u00ed poplatok ako s\u00fa\u010din frekvencie odvozov, sadzby a objemu zbernej n\u00e1doby, ktor\u00fd poplatn\u00edk u\u017e\u00edva,<\/li>\n<\/ul>\n<p><strong>Sadzba poplatku za kalend\u00e1rny rok sa stanovuje<\/strong>:<\/p>\n<ol>\n<li>0,166 \u20ac za jeden kilogram komun\u00e1lnych odpadov a drobn\u00fdch stavebn\u00fdch odpadov<br \/>\nalebo 0,053 \u20ac za jeden liter alebo dm3 komun\u00e1lnych odpadov a drobn\u00fdch stavebn\u00fdch<br \/>\nodpadov, pre pr\u00e1vnick\u00e9 osoby a podnikate\u013eov, ktor\u00e9 po\u017eiadali o mno\u017estvov\u00fd zber<\/li>\n<li>0,046 \u20ac za osobu akalend\u00e1rny de\u0148 pre poplatn\u00edkov \u2013 FO, PO, podnikate\u013eov, FO\/podnikate\u013eov poskytuj\u00facich ubytovacie, re\u0161taura\u010dn\u00e9 a kaviarensk\u00e9 slu\u017eby.<\/li>\n<li>najmenej 0,0066 \u20ac a najviac 0,1659 \u20ac za 1 kg komun\u00e1lnych odpadov alebo drobn\u00fdch stavebn\u00fdch odpadov<\/li>\n<li>ak v obci nie je zaveden\u00fd mno\u017estvov\u00fd zber, obec ur\u010d\u00ed poplatok na ur\u010den\u00e9 obdobie, ktor\u00e9 je spravidla 1 kalend\u00e1rny rok, ako s\u00fa\u010din sadzby poplatku a po\u010dtu kalend\u00e1rnych dn\u00ed v ur\u010denom obdob\u00ed, po\u010das ktor\u00fdch m\u00e1 alebo bude ma\u0165 poplatn\u00edk v obci trval\u00fd alebo prechodn\u00fd pobyt.<\/li>\n<\/ol>\n<p>Sadzba poplatku nem\u00f4\u017ee by\u0165 vy\u0161\u0161ia ako s\u00fa\u010det priemern\u00fdch n\u00e1kladov obce na zabezpe\u010denie \u010dinnosti nakladania s komun\u00e1lnymi odpadmi.<br \/>\nV\u0161etky sadzby za komun\u00e1lne a drobn\u00e9 stavebn\u00e9 odpady s\u00fa stanoven\u00e9 vo v\u0161eobecne z\u00e1v\u00e4znom nariaden\u00ed obce.<\/p>\n<h2>DA\u0147 Z MOTOROV\u00ddCH VOZIDIEL<\/h2>\n<p>Je jedinou da\u0148ou z miestnych dan\u00ed, ktorej <strong>spr\u00e1vcom<\/strong> zostal <strong>da\u0148ov\u00fd \u00farad<\/strong>, av\u0161ak V\u00daC ur\u010duje v\u0161eobecne z\u00e1v\u00e4zn\u00fdm nariaden\u00edm sadzby dane z motorov\u00fdch vozidiel. Da\u0148 z motorov\u00fdch vozidiel je <strong>ne\u00fa\u010delov\u00e1 <\/strong>\u2013 V\u00daC nemus\u00ed v\u00fdnos z tejto dane smerova\u0165 do cestnej infra\u0161trukt\u00fary. Z da\u0148ov\u00e9ho h\u013eadiska je da\u0148 z motorov\u00fdch vozidiel <strong>plne uznate\u013en\u00fdm n\u00e1kladom (v\u00fddavkom) subjektu<\/strong>, ktor\u00fd motorov\u00e9 vozidlo vyu\u017e\u00edva na podnikate\u013esk\u00e9 \u00fa\u010dely.<br \/>\n<strong>Subjektom dane \u2013 da\u0148ovn\u00edkom<\/strong> \u2013 FO alebo PO, alebo ich organiza\u010dn\u00e1 zlo\u017eka zap\u00edsan\u00e1 do obchodn\u00e9ho registra, ktor\u00e1 pou\u017e\u00edva vozidlo na podnikanie:<\/p>\n<ul>\n<li>je ako dr\u017eite\u013e vozidla zap\u00edsan\u00e1 v dokladoch vozidla<\/li>\n<li>pou\u017e\u00edva vozidlo, v dokladoch ktor\u00e9ho je dr\u017eite\u013e vozidla zap\u00edsan\u00e1 osoba, ktor\u00e1 zomrela, bola zru\u0161en\u00e1 alebo zanikla<\/li>\n<li>pou\u017e\u00edva vozidlo, &#8211; II &#8211; , ktor\u00e1 nepou\u017e\u00edva vozidlo na podnikanie<\/li>\n<li>pou\u017e\u00edva vozidlo, &#8211; II &#8211; , ktor\u00e1 m\u00e1 trval\u00fd pobyt alebo s\u00eddlo v zahrani\u010d\u00ed.<\/li>\n<\/ul>\n<p><strong>Da\u0148ovn\u00edkom je tie\u017e: <\/strong><\/p>\n<ul>\n<li>zamestn\u00e1vate\u013e, ak vypl\u00e1ca cestovn\u00e9 n\u00e1hrady zamestnancovi za pou\u017eitie vozidla, v dokladoch ktor\u00e9ho je dr\u017eite\u013e je ako dr\u017eite\u013e zap\u00edsan\u00fd zamestnanec,<\/li>\n<li>st\u00e1la prev\u00e1dzkare\u0148 alebo in\u00e1 organiza\u010dn\u00e1 zlo\u017eka osoby s trval\u00fdm pobytom alebo s\u00eddlom v zahrani\u010d\u00ed.<\/li>\n<\/ul>\n<p><strong>Predmetom dane je motorov\u00e9 vozidlo a pr\u00edpojn\u00e9 vozidlo, ktor\u00e9:<\/strong><\/p>\n<ul>\n<li>mo\u017eno zaradi\u0165 do kateg\u00f3rie vozidiel M (sl\u00fa\u017eiace na dopravu os\u00f4b), N (n\u00e1kladov), O (pr\u00edpojn\u00e9 vozidl\u00e1)<\/li>\n<li>sa pou\u017e\u00edva v SR na podnikanie alebo na \u010dinnosti, z ktor\u00fdch plyn\u00face pr\u00edjmy s\u00fa predmetom dane z pr\u00edjmov.<\/li>\n<\/ul>\n<p><strong>Z\u00e1kladom dane<\/strong> u osobn\u00fdch automobiloch je zdvihov\u00fd objem motora v cm3 a u \u00fa\u017eitkov\u00fdch vozidl\u00e1ch a autobusoch celkov\u00e1 hmotnos\u0165 v ton\u00e1ch a po\u010det n\u00e1prav.<br \/>\n<strong>Predmetom dane nie je:<\/strong><\/p>\n<ul>\n<li>pou\u017e\u00edvan\u00e9 na sk\u00fa\u0161obn\u00e9 jazdy alebo in\u00e9 jazdy, ktor\u00e9 m\u00e1 pridelen\u00e9 zvl\u00e1\u0161tne eviden\u010dn\u00e9 \u010d\u00edslo<\/li>\n<li>je ur\u010den\u00e9 na vykon\u00e1vanie \u0161peci\u00e1lnych \u010dinnost\u00ed, ktor\u00e9 nie s\u00fa ur\u010den\u00e9 na prepravu a v dokladoch vozidla je ozna\u010den\u00e9 ako \u0161peci\u00e1lne vozidlo.<\/li>\n<\/ul>\n<p><strong>Da\u0148ov\u00e1 povinnos\u0165 vznik\u00e1<\/strong> nasleduj\u00facim d\u0148om po dni pou\u017eitia vozidla na podnikanie. Ak sa vozidlo pou\u017eije na podnikanie 1.1. be\u017en\u00e9ho zda\u0148ovacieho obdobia, da\u0148ov\u00e1 povinnos\u0165 vznik\u00e1 t\u00fdmto d\u0148om.<br \/>\n<strong>Da\u0148ov\u00e1 povinnos\u0165 zanik\u00e1<\/strong> posledn\u00fdm d\u0148om mesiaca, v ktorom sa vozidlo prestalo pou\u017e\u00edva\u0165 na podnikanie.<br \/>\n<strong>Da\u0148ov\u00e9 priznanie<\/strong> je povinn\u00fd da\u0148ovn\u00edk poda\u0165 za zda\u0148ovacie obdobie do 31.1. po uplynut\u00ed tohto zda\u0148ovacieho obdobia.<br \/>\n<strong>Ro\u010dn\u00fa sadzbu dane<\/strong> \u2013 stanovuje V\u00daC vo v\u0161eobecne z\u00e1v\u00e4znom nariaden\u00ed.<br \/>\nOd vypo\u010d\u00edtanej dane sa odv\u00edja <strong>platenie preddavok na da\u0148 z motorov\u00fdch vozidiel<\/strong>.<\/p>\n<ul>\n<li>Ak da\u0148ovn\u00edk <strong>vznikne da\u0148ov\u00e1 povinnos\u0165 u 1 spr\u00e1vcu dane do 660 \u20ac, neplat\u00ed preddavky na da\u0148,<\/strong><\/li>\n<li>Ak predpokladan\u00e1 da\u0148ov\u00e1 povinnos\u0165 da\u0148ovn\u00edka u jedn\u00e9ho spr\u00e1vcu dane presiahne <strong>660 \u20ac alebo nepresiahne 8 292 \u20ac, da\u0148ovn\u00edk plat\u00ed \u0161tvr\u0165ro\u010dn\u00e9 preddavky na da\u0148 vo v\u00fd\u0161ke \u00bc predpokladanej dane.<\/strong>(splatnos\u0165 do konca pr\u00edslu\u0161n\u00e9ho \u0161tvr\u0165roka)<\/li>\n<li>Ak predpokladan\u00e1 da\u0148ov\u00e1 povinnos\u0165 da\u0148ovn\u00edka u 1 spr\u00e1vcu dane presiahne <strong>8 292 \u20ac, da\u0148ovn\u00edk plat\u00ed mesa\u010dn\u00e9 preddavky na da\u0148 vo v\u00fd\u0161ke 1\/12 predpokladanej dane<\/strong> (splatn\u00e9 do konca pr\u00edslu\u0161n\u00e9ho mesiaca).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Miestne dane predstavuj\u00fa \u0161peci\u00e1lnu skupinu zdanenia ob\u010danov. Ur\u010duj\u00fa ich obce a taktie\u017e aj plyn\u00fa preva\u017ene do rozpo\u010dtu obce (v pr\u00edpade dani z motorov\u00fdch vozidiel do &hellip; <\/p>\n","protected":false},"author":14,"featured_media":24798,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[128,553],"tags":[105,56],"class_list":["post-8252","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomia","category-vzdelavam-sa","tag-dane","tag-nehnutelnosti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Miestne dane - Da\u0148ov\u00e1 s\u00fastava Slovenskej republiky<\/title>\n<meta name=\"description\" content=\"Miestne dane predstavuj\u00fa \u0161peci\u00e1lnu skupinu zdanenia ob\u010danov. Ur\u010duj\u00fa ich obce a plyn\u00fa preva\u017ene do rozpo\u010dtu obce. Miestne dane upravuje z\u00e1kon \u010d. 582\/2004 Z.z.\" \/>\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\/miestne-dane\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Miestne dane - Da\u0148ov\u00e1 s\u00fastava Slovenskej republiky\" \/>\n<meta property=\"og:description\" content=\"Miestne dane predstavuj\u00fa \u0161peci\u00e1lnu skupinu zdanenia ob\u010danov. Ur\u010duj\u00fa ich obce a plyn\u00fa preva\u017ene do rozpo\u010dtu obce. Miestne dane upravuje z\u00e1kon \u010d. 582\/2004 Z.z.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/\" \/>\n<meta property=\"og:site_name\" content=\"Podnik\u00e1m, lietam a relaxujem\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/vrtulniky\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-05-04T07:40:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-13T12:57:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/dennik-strojopisca.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1014\" \/>\n\t<meta property=\"og:image:height\" content=\"1014\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"simona7\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"simona7\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"20 min\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/miestne-dane\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/miestne-dane\\\/\"},\"author\":{\"name\":\"simona7\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#\\\/schema\\\/person\\\/e10adb2eb61e000c3645b156c0ca2378\"},\"headline\":\"Miestne dane &#8211; Da\u0148ov\u00e1 s\u00fastava Slovenskej republiky\",\"datePublished\":\"2023-05-04T07:40:35+00:00\",\"dateModified\":\"2024-05-13T12:57:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/miestne-dane\\\/\"},\"wordCount\":4055,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/miestne-dane\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/dennik-strojopisca.jpg\",\"keywords\":[\"dane\",\"nehnute\u013enosti\"],\"articleSection\":[\"Ekon\u00f3mia\",\"Vzdel\u00e1vam sa\"],\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/miestne-dane\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/miestne-dane\\\/\",\"url\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/miestne-dane\\\/\",\"name\":\"Miestne dane - Da\u0148ov\u00e1 s\u00fastava Slovenskej republiky\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/miestne-dane\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/miestne-dane\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/dennik-strojopisca.jpg\",\"datePublished\":\"2023-05-04T07:40:35+00:00\",\"dateModified\":\"2024-05-13T12:57:02+00:00\",\"description\":\"Miestne dane predstavuj\u00fa \u0161peci\u00e1lnu skupinu zdanenia ob\u010danov. Ur\u010duj\u00fa ich obce a plyn\u00fa preva\u017ene do rozpo\u010dtu obce. Miestne dane upravuje z\u00e1kon \u010d. 582\\\/2004 Z.z.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/miestne-dane\\\/#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/miestne-dane\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/miestne-dane\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/dennik-strojopisca.jpg\",\"contentUrl\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/dennik-strojopisca.jpg\",\"width\":1014,\"height\":1014},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/miestne-dane\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Miestne dane &#8211; Da\u0148ov\u00e1 s\u00fastava Slovenskej republiky\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#website\",\"url\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/\",\"name\":\"Podnik\u00e1m, lietam a relaxujem\",\"description\":\"Vrtu\u013en\u00edky.sk\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#organization\",\"name\":\"Podnik\u00e1m, lietam a relaxujem\",\"url\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/news-vrtulniky-sk-logo-e1660318023553.png\",\"contentUrl\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/news-vrtulniky-sk-logo-e1660318023553.png\",\"width\":201,\"height\":200,\"caption\":\"Podnik\u00e1m, lietam a relaxujem\"},\"image\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/vrtulniky\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#\\\/schema\\\/person\\\/e10adb2eb61e000c3645b156c0ca2378\",\"name\":\"simona7\",\"url\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/author\\\/simona7\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Miestne dane - Da\u0148ov\u00e1 s\u00fastava Slovenskej republiky","description":"Miestne dane predstavuj\u00fa \u0161peci\u00e1lnu skupinu zdanenia ob\u010danov. Ur\u010duj\u00fa ich obce a plyn\u00fa preva\u017ene do rozpo\u010dtu obce. Miestne dane upravuje z\u00e1kon \u010d. 582\/2004 Z.z.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/","og_locale":"sk_SK","og_type":"article","og_title":"Miestne dane - Da\u0148ov\u00e1 s\u00fastava Slovenskej republiky","og_description":"Miestne dane predstavuj\u00fa \u0161peci\u00e1lnu skupinu zdanenia ob\u010danov. Ur\u010duj\u00fa ich obce a plyn\u00fa preva\u017ene do rozpo\u010dtu obce. Miestne dane upravuje z\u00e1kon \u010d. 582\/2004 Z.z.","og_url":"https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/","og_site_name":"Podnik\u00e1m, lietam a relaxujem","article_publisher":"https:\/\/www.facebook.com\/vrtulniky\/","article_published_time":"2023-05-04T07:40:35+00:00","article_modified_time":"2024-05-13T12:57:02+00:00","og_image":[{"width":1014,"height":1014,"url":"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/dennik-strojopisca.jpg","type":"image\/jpeg"}],"author":"simona7","twitter_card":"summary_large_image","twitter_misc":{"Autor":"simona7","Predpokladan\u00fd \u010das \u010d\u00edtania":"20 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/#article","isPartOf":{"@id":"https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/"},"author":{"name":"simona7","@id":"https:\/\/www.vrtulniky.sk\/news\/#\/schema\/person\/e10adb2eb61e000c3645b156c0ca2378"},"headline":"Miestne dane &#8211; Da\u0148ov\u00e1 s\u00fastava Slovenskej republiky","datePublished":"2023-05-04T07:40:35+00:00","dateModified":"2024-05-13T12:57:02+00:00","mainEntityOfPage":{"@id":"https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/"},"wordCount":4055,"commentCount":0,"publisher":{"@id":"https:\/\/www.vrtulniky.sk\/news\/#organization"},"image":{"@id":"https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/#primaryimage"},"thumbnailUrl":"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/dennik-strojopisca.jpg","keywords":["dane","nehnute\u013enosti"],"articleSection":["Ekon\u00f3mia","Vzdel\u00e1vam sa"],"inLanguage":"sk-SK","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/","url":"https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/","name":"Miestne dane - Da\u0148ov\u00e1 s\u00fastava Slovenskej republiky","isPartOf":{"@id":"https:\/\/www.vrtulniky.sk\/news\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/#primaryimage"},"image":{"@id":"https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/#primaryimage"},"thumbnailUrl":"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/dennik-strojopisca.jpg","datePublished":"2023-05-04T07:40:35+00:00","dateModified":"2024-05-13T12:57:02+00:00","description":"Miestne dane predstavuj\u00fa \u0161peci\u00e1lnu skupinu zdanenia ob\u010danov. Ur\u010duj\u00fa ich obce a plyn\u00fa preva\u017ene do rozpo\u010dtu obce. Miestne dane upravuje z\u00e1kon \u010d. 582\/2004 Z.z.","breadcrumb":{"@id":"https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/#primaryimage","url":"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/dennik-strojopisca.jpg","contentUrl":"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/dennik-strojopisca.jpg","width":1014,"height":1014},{"@type":"BreadcrumbList","@id":"https:\/\/www.vrtulniky.sk\/news\/miestne-dane\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.vrtulniky.sk\/news\/"},{"@type":"ListItem","position":2,"name":"Miestne dane &#8211; Da\u0148ov\u00e1 s\u00fastava Slovenskej republiky"}]},{"@type":"WebSite","@id":"https:\/\/www.vrtulniky.sk\/news\/#website","url":"https:\/\/www.vrtulniky.sk\/news\/","name":"Podnik\u00e1m, lietam a relaxujem","description":"Vrtu\u013en\u00edky.sk","publisher":{"@id":"https:\/\/www.vrtulniky.sk\/news\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.vrtulniky.sk\/news\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/www.vrtulniky.sk\/news\/#organization","name":"Podnik\u00e1m, lietam a relaxujem","url":"https:\/\/www.vrtulniky.sk\/news\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.vrtulniky.sk\/news\/#\/schema\/logo\/image\/","url":"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/news-vrtulniky-sk-logo-e1660318023553.png","contentUrl":"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/news-vrtulniky-sk-logo-e1660318023553.png","width":201,"height":200,"caption":"Podnik\u00e1m, lietam a relaxujem"},"image":{"@id":"https:\/\/www.vrtulniky.sk\/news\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/vrtulniky\/"]},{"@type":"Person","@id":"https:\/\/www.vrtulniky.sk\/news\/#\/schema\/person\/e10adb2eb61e000c3645b156c0ca2378","name":"simona7","url":"https:\/\/www.vrtulniky.sk\/news\/author\/simona7\/"}]}},"_links":{"self":[{"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/posts\/8252","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/comments?post=8252"}],"version-history":[{"count":0,"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/posts\/8252\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/media\/24798"}],"wp:attachment":[{"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/media?parent=8252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/categories?post=8252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/tags?post=8252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}