{"id":3024,"date":"2026-05-11T11:02:56","date_gmt":"2026-05-11T09:02:56","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=3024"},"modified":"2026-05-11T16:45:50","modified_gmt":"2026-05-11T14:45:50","slug":"danovy-bonus-na-uroky-z-hypoteky-za-rok-2026","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/danovy-bonus-na-uroky-z-hypoteky-za-rok-2026\/","title":{"rendered":"Da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky z hypot\u00e9ky za rok 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3024\" class=\"elementor elementor-3024\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-234718d8 e-flex e-con-boxed e-con e-parent\" data-id=\"234718d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2d66299b e-flex e-con-boxed e-con e-child\" data-id=\"2d66299b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb50b9 elementor-widget elementor-widget-jkit_post_terms\" data-id=\"7fb50b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_terms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-terms jeg_module___6a207f5f0d133\" ><span class=\"post-terms\"><span class=\"term-list \">\u00da\u010dtovn\u00edctvo a dane<\/span><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7f431c elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_title\" data-id=\"1a7f431c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module__1_6a207f5f0fe15\" ><h1 class=\"post-title style-color \">Da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky z hypot\u00e9ky za rok 2026<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e087a0b e-flex e-con-boxed e-con e-parent\" data-id=\"4e087a0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75c9b4c2 e-con-full e-flex e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a8025f7 e-flex e-con-boxed e-con e-child\" data-id=\"a8025f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28c269 elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"a28c269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__2_6a207f5f11729\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1205\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/real-estate-agents-offer-contracts-purchase-rent-residential-business-person-hands-holding-home-model-small-building-red-house-mortgage-property-insurance-moving-home-real-estate-concept-1-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/real-estate-agents-offer-contracts-purchase-rent-residential-business-person-hands-holding-home-model-small-building-red-house-mortgage-property-insurance-moving-home-real-estate-concept-1-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/real-estate-agents-offer-contracts-purchase-rent-residential-business-person-hands-holding-home-model-small-building-red-house-mortgage-property-insurance-moving-home-real-estate-concept-1-300x141.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/real-estate-agents-offer-contracts-purchase-rent-residential-business-person-hands-holding-home-model-small-building-red-house-mortgage-property-insurance-moving-home-real-estate-concept-1-1024x482.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/real-estate-agents-offer-contracts-purchase-rent-residential-business-person-hands-holding-home-model-small-building-red-house-mortgage-property-insurance-moving-home-real-estate-concept-1-768x362.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/real-estate-agents-offer-contracts-purchase-rent-residential-business-person-hands-holding-home-model-small-building-red-house-mortgage-property-insurance-moving-home-real-estate-concept-1-1536x723.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/real-estate-agents-offer-contracts-purchase-rent-residential-business-person-hands-holding-home-model-small-building-red-house-mortgage-property-insurance-moving-home-real-estate-concept-1-2048x964.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/05\/real-estate-agents-offer-contracts-purchase-rent-residential-business-person-hands-holding-home-model-small-building-red-house-mortgage-property-insurance-moving-home-real-estate-concept-1-18x8.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a96f8e e-flex e-con-boxed e-con e-child\" data-id=\"45a96f8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6401bd4 e-con-full e-flex e-con e-child\" data-id=\"6401bd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524f555 elementor-widget elementor-widget-heading\" data-id=\"524f555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Autor<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-169174b8 elementor-widget-tablet__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"169174b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__3_6a207f5f12a57\" ><p class=\"post-author \">Dobryuctovnik<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743255a4 e-con-full e-flex e-con e-child\" data-id=\"743255a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29d08e17 elementor-widget elementor-widget-heading\" data-id=\"29d08e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Publikovan\u00e9<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d15bb7c elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"3d15bb7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__4_6a207f5f136fb\" ><p class=\"post-date \">11. May 2026<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e94d66d e-con-full e-flex e-con e-child\" data-id=\"5e94d66d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb28ac5 elementor-widget elementor-widget-heading\" data-id=\"6cb28ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Zdie\u013eajte \u010dl\u00e1nok<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f637cc jkit-social-shape shape-none elementor-widget elementor-widget-jkit_social_share\" data-id=\"69f637cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_social_share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-social-share jeg_module__5_6a207f5f14e7f\" ><ul class=\"social-share-list\"><li class=\"elementor-repeater-item-1c57925\" data-social=\"facebook\">\n\t\t\t\t<a href=\"#\" class=\"facebook social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-facebook-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-5b7460c\" data-social=\"twitter\">\n\t\t\t\t<a href=\"#\" class=\"twitter social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-twitter-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-3dfe5c2\" data-social=\"whatsapp\">\n\t\t\t\t<a href=\"#\" class=\"whatsapp social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-whatsapp-1-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-724ad86\" data-social=\"linkedin\">\n\t\t\t\t<a href=\"#\" class=\"linkedin social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-linkedin-light\"><\/i><\/a>\n\t\t\t<\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6abf0aff e-con-full e-flex e-con e-child\" data-id=\"6abf0aff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bfa4f5 elementor-widget elementor-widget-jkit_heading\" data-id=\"1bfa4f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__6_6a207f5f17a6f\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"214\" data-end=\"526\">V roku 2026 m\u00f4\u017eu da\u0148ovn\u00edci zn\u00ed\u017ei\u0165 svoju da\u0148ov\u00fa povinnos\u0165 o tzv. da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky z hypotek\u00e1rneho \u00faveru. Pravidl\u00e1 sa pritom l\u00ed\u0161ia pod\u013ea toho, kedy bola zmluva o \u00favere uzatvoren\u00e1. Pre star\u0161ie zmluvy platia in\u00e9 limity ako pre tie podp\u00edsan\u00e9 od janu\u00e1ra 2024. V \u010dl\u00e1nku si vysvetl\u00edme oba re\u017eimy, podmienky n\u00e1roku, ako sa po\u010d\u00edta priemern\u00fd mesa\u010dn\u00fd pr\u00edjem pre \u00fa\u010dely bonusu a ak\u00fdm sp\u00f4sobom si bonus re\u00e1lne uplatn\u00edte v roku 2027.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-211e2b8 elementor-widget elementor-widget-jkit_heading\" data-id=\"211e2b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__7_6a207f5f18827\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Pr\u00e1vny z\u00e1klad a princ\u00edp da\u0148ov\u00e9ho bonusu<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky z hypot\u00e9ky upravuje <strong>\u00a7 33a z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov<\/strong> (\u010falej len \u201ez\u00e1kon o dani z pr\u00edjmov\"). N\u00e1rok na\u0148 vznik\u00e1 len vtedy, ak da\u0148ovn\u00edk sp\u013a\u0148a v\u0161etky z\u00e1konn\u00e9 podmienky.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Pri posudzovan\u00ed n\u00e1roku a v\u00fdpo\u010dte sumy bonusu je <strong>rozhoduj\u00faci d\u00e1tum uzatvorenia zmluvy o \u00favere na b\u00fdvanie<\/strong>. Pr\u00e1ve od neho sa odv\u00edjaj\u00fa dva odli\u0161n\u00e9 re\u017eimy:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">zmluvy uzatvoren\u00e9 <strong>od 1. janu\u00e1ra 2024<\/strong> (vr\u00e1tane) \u2013 plat\u00ed v\u00fdhodnej\u0161\u00ed limit a vy\u0161\u0161ia maxim\u00e1lna suma bonusu,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">zmluvy uzatvoren\u00e9 <strong>do 31. decembra 2023<\/strong> (vr\u00e1tane) \u2013 plat\u00ed star\u0161\u00ed re\u017eim s pr\u00edsnej\u0161\u00edmi limitmi a ni\u017e\u0161ou maxim\u00e1lnou sumou.<\/li><\/ul><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Bonus za rok 2026 sa uplat\u0148uje a\u017e po skon\u010den\u00ed zda\u0148ovacieho obdobia, teda v roku 2027 \u2013 bu\u010f v da\u0148ovom priznan\u00ed, alebo cez ro\u010dn\u00e9 z\u00fa\u010dtovanie dane u zamestn\u00e1vate\u013ea.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb52668 elementor-widget elementor-widget-jkit_heading\" data-id=\"cb52668\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__8_6a207f5f1970b\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zmluvy uzatvoren\u00e9 od 1.1.2024<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Pre zmluvy uzatvoren\u00e9 od 1. janu\u00e1ra 2024 plat\u00ed aktu\u00e1lne znenie \u00a7 33a z\u00e1kona o dani z pr\u00edjmov. Da\u0148ovn\u00edk mus\u00ed splni\u0165 <strong>tri okruhy podmienok<\/strong>.<\/p><h4 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">Podmienka nehnute\u013enosti<\/h4><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Predmetom \u00faveru mus\u00ed by\u0165 financovanie <strong>jednej tuzemskej nehnute\u013enosti<\/strong> ur\u010denej na b\u00fdvanie, ktorou je byt alebo rodinn\u00fd dom sl\u00fa\u017eiaci <strong>v\u00fdlu\u010dne k vlastn\u00e9mu trval\u00e9mu b\u00fdvaniu<\/strong> da\u0148ovn\u00edka spolu s bl\u00edzkymi osobami.<\/p><h4 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">Podmienka veku<\/h4><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Da\u0148ovn\u00edk mus\u00ed ma\u0165 <strong>najmenej 18 a najviac 35 rokov ku d\u0148u podania \u017eiadosti o \u00faver<\/strong>. Pre pr\u00edpadn\u00fdch spoludl\u017en\u00edkov plat\u00ed rovnak\u00e1 podmienka veku.<\/p><h4 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">Podmienka pr\u00edjmu<\/h4><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Priemern\u00fd mesa\u010dn\u00fd pr\u00edjem da\u0148ovn\u00edka za kalend\u00e1rny rok pred uzatvoren\u00edm zmluvy nesmie presiahnu\u0165 <strong>1,6-n\u00e1sobok priemernej mesa\u010dnej mzdy<\/strong> zamestnanca v hospod\u00e1rstve SR za rovnak\u00e9 obdobie.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Pr\u00edjmov\u00e9 limity pod\u013ea roku uzatvorenia zmluvy:<\/strong><\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Rok uzatvorenia \u00faveru<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Priemern\u00e1 mesa\u010dn\u00e1 mzda v SR<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Maxim\u00e1lny pr\u00edjem (1,6\u00d7)<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">2024<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 430 \u20ac (za rok 2023)<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">2 288 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">2025<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 524 \u20ac (za rok 2024)<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">2 438,40 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">2026<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 620 \u20ac (za rok 2025)<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">2 592 \u20ac<\/td><\/tr><\/tbody><\/table><\/div><h4 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">V\u00fd\u0161ka bonusu a doba uplatnenia<\/h4><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Da\u0148ov\u00fd bonus je vo v\u00fd\u0161ke <strong>50 % zo zaplaten\u00fdch \u00farokov<\/strong> za zda\u0148ovacie obdobie 2026, najviac v\u0161ak <strong>1 200 eur za cel\u00fd rok<\/strong>.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">N\u00e1rok vznik\u00e1 <strong>po\u010das piatich bezprostredne po sebe nasleduj\u00facich rokov<\/strong> od mesiaca, v ktorom sa za\u010dalo \u00faro\u010denie \u00faveru. V roku za\u010datia \u00faro\u010denia aj v roku, ke\u010f p\u00e4\u0165ro\u010dn\u00e1 lehota uplynie, sa uplatn\u00ed len <strong>pomern\u00e1 \u010das\u0165 bonusu<\/strong> zodpovedaj\u00faca po\u010dtu kalend\u00e1rnych mesiacov.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac33ab1 e-con-full e-flex e-con e-child\" data-id=\"ac33ab1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-634495c e-con-full e-flex e-con e-child\" data-id=\"634495c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-91ce21a e-flex e-con-boxed e-con e-child\" data-id=\"91ce21a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-764abba elementor-widget elementor-widget-heading\" data-id=\"764abba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Potrebujete zalo\u017ei\u0165 s.r.o.?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-912d055 elementor-widget elementor-widget-heading\" data-id=\"912d055\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Postar\u00e1me sa o cel\u00fd proces zalo\u017eenia s.r.o. vr\u00e1tane \u00favodnej konzult\u00e1cie.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac7ba32 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jkit_button\" data-id=\"ac7ba32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__9_6a207f5f1b674\" ><a href=\"https:\/\/www.dobry-uctovnik.sk\/zalozenie-sro\/\" class=\"jkit-button-wrapper\">M\u00e1m z\u00e1ujem o zalo\u017eenie s.r.o.<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8033dc5 elementor-widget elementor-widget-jkit_heading\" data-id=\"8033dc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__10_6a207f5f1c262\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zmluvy uzatvoren\u00e9 do 31.12.2023<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Pre star\u0161ie zmluvy plat\u00ed znenie \u00a7 33a \u00fa\u010dinn\u00e9 do 31.12.2023, ktor\u00e9 m\u00e1 dva z\u00e1sadn\u00e9 rozdiely: ni\u017e\u0161\u00ed limit pr\u00edjmu a ni\u017e\u0161iu maxim\u00e1lnu sumu bonusu.<\/p><h4 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">Podmienky n\u00e1roku<\/h4><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Podmienka veku zost\u00e1va rovnak\u00e1, da\u0148ovn\u00edk mus\u00ed ma\u0165 <strong>18 a\u017e 35 rokov ku d\u0148u podania \u017eiadosti o \u00faver<\/strong>. Pri pr\u00edjmovej podmienke sa v\u0161ak uplatn\u00ed pr\u00edsnej\u0161\u00ed koeficient: priemern\u00fd mesa\u010dn\u00fd pr\u00edjem nesmie prekro\u010di\u0165 <strong>1,3-n\u00e1sobok priemernej mesa\u010dnej mzdy<\/strong> za rok pred uzatvoren\u00edm zmluvy.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Pr\u00edjmov\u00e9 limity pod\u013ea roku uzatvorenia zmluvy:<\/strong><\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Rok uzatvorenia \u00faveru<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Priemern\u00e1 mesa\u010dn\u00e1 mzda v SR<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Maxim\u00e1lny pr\u00edjem (1,3\u00d7)<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">2019<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 013 \u20ac (za rok 2018)<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 316,90 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">2020<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 092 \u20ac (za rok 2019)<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 419,60 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">2021<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 133 \u20ac (za rok 2020)<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 472,90 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">2022<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 211 \u20ac (za rok 2021)<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 574,30 \u20ac<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">2023<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 304 \u20ac (za rok 2022)<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">1 695,20 \u20ac<\/td><\/tr><\/tbody><\/table><\/div><h4 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">V\u00fd\u0161ka bonusu<\/h4><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Bonus sa po\u010d\u00edta najviac zo sumy <strong>50 000 eur<\/strong> \u00faveru a predstavuje <strong>50 % zo zaplaten\u00fdch \u00farokov<\/strong>, najviac v\u0161ak <strong>400 eur za rok 2026<\/strong>. Pr\u00e1ve maxim\u00e1lna ro\u010dn\u00e1 suma je hlavn\u00fdm d\u00f4vodom, pre\u010do je tento re\u017eim menej v\u00fdhodn\u00fd ako ten zaveden\u00fd od janu\u00e1ra 2024.<\/p><h4 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">Drobn\u00e1 \u0161pecifika pri v\u00fdpo\u010dte pr\u00edjmu<\/h4><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Pri zmluv\u00e1ch uzatvoren\u00fdch do 31.12.2023 sa do priemern\u00e9ho mesa\u010dn\u00e9ho pr\u00edjmu <strong>nezar\u00e1tavaj\u00fa pr\u00edjmy zo \u0161t\u00e1tnych dlhopisov a \u0161t\u00e1tnych pokladni\u010dn\u00fdch pouk\u00e1\u017eok<\/strong> pod\u013ea \u00a7 51ea z\u00e1kona o dani z pr\u00edjmov. Toto ustanovenie toti\u017e vst\u00fapilo do z\u00e1kona a\u017e 1. janu\u00e1ra 2025.<\/p><h4 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\">Posudzovanie podmienok: kedy a ako sa kontroluj\u00fa<\/h4><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Splnenie podmienok pre uplatnenie bonusu sa posudzuje <strong>ku d\u0148u uzatvorenia zmluvy o \u00favere<\/strong>. Ak da\u0148ovn\u00edk vtedy sp\u013a\u0148al podmienku veku aj pr\u00edjmu, pova\u017euj\u00fa sa za splnen\u00e9 po\u010das <strong>celej p\u00e4\u0165ro\u010dnej lehoty<\/strong> uplat\u0148ovania bonusu.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Pr\u00edklad:<\/strong> Da\u0148ovn\u00edk uzatvoril zmluvu o \u00favere v roku 2025. K d\u00e1tumu podpisu zmluvy musel ma\u0165 najviac 35 rokov a jeho priemern\u00fd mesa\u010dn\u00fd pr\u00edjem za rok 2024 nesmel presiahnu\u0165 2 438,40 eur. Ak obe podmienky splnil, m\u00f4\u017ee si bonus uplat\u0148ova\u0165 po\u010das nasleduj\u00facich piatich rokov bez op\u00e4tovn\u00e9ho overovania.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f1094c elementor-widget elementor-widget-jkit_heading\" data-id=\"3f1094c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__11_6a207f5f1d70b\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Spoludl\u017en\u00edci: vlastn\u00fd n\u00e1rok nevznik\u00e1, podmienky sa v\u0161ak sleduj\u00fa<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Ak je da\u0148ovn\u00edk dl\u017en\u00edkom <strong>spolu s \u010fal\u0161\u00edmi osobami<\/strong> zo zmluvy o \u00favere na b\u00fdvanie, na ktor\u00fa si uplat\u0148uje da\u0148ov\u00fd bonus, <strong>spoludl\u017en\u00edkovi samostatn\u00fd n\u00e1rok na bonus nevznik\u00e1<\/strong>. S\u00fa\u010dasne v\u0161ak plat\u00ed, \u017ee:<\/p><ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\"><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">spoludl\u017en\u00edk mus\u00ed sp\u013a\u0148a\u0165 <strong>podmienku veku<\/strong> rovnako ako hlavn\u00fd dl\u017en\u00edk,<\/li><li class=\"font-claude-response-body whitespace-normal break-words pl-2\">spoludl\u017en\u00edkov pr\u00edjem sa zar\u00e1tava pri posudzovan\u00ed pr\u00edjmovej podmienky limit sa zvy\u0161uje proporcion\u00e1lne pod\u013ea po\u010dtu dl\u017en\u00edkov.<\/li><\/ul><h4 class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Pr\u00edklad v\u00fdpo\u010dtu pri spoludl\u017en\u00edkovi<\/h4><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Pri zmluve uzatvorenej v roku 2025 mus\u00ed dl\u017en\u00edk aj spoludl\u017en\u00edk sp\u013a\u0148a\u0165 podmienku veku. Ak bol v roku 2024 pr\u00edjem dl\u017en\u00edka 2 000 \u20ac a spoludl\u017en\u00edka 700 \u20ac, podmienka pr\u00edjmu je splnen\u00e1:<\/p><blockquote class=\"ml-2 border-l-4 border-border-300\/10 pl-4 text-text-300\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">2 700 \u20ac (2 000 + 700) &lt; 4 876,80 \u20ac (2 \u00d7 2 438,40 \u20ac)<\/p><\/blockquote><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Pozor na \u010fal\u0161iu hypot\u00e9ku:<\/strong> Da\u0148ovn\u00edkovi, ktor\u00fd je dl\u017en\u00edkom z jednej zmluvy o \u00favere, <strong>nevznik\u00e1 n\u00e1rok na bonus<\/strong>, ak je s\u00fa\u010dasne spoludl\u017en\u00edkom z inej zmluvy, na ktor\u00fa sa u\u017e n\u00e1rok na bonus uplat\u0148uje.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fca597a elementor-widget elementor-widget-jkit_heading\" data-id=\"fca597a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__12_6a207f5f1e3d5\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Da\u0148ovn\u00edci s obmedzenou da\u0148ovou povinnos\u0165ou<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Bonus si m\u00f4\u017eu uplatni\u0165 aj <strong>nerezidenti SR<\/strong>, no len za podmienky, \u017ee \u00fahrn ich zdanite\u013en\u00fdch pr\u00edjmov zo zdrojov na \u00fazem\u00ed Slovenska v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed tvor\u00ed <strong>najmenej 90 %<\/strong> zo v\u0161etk\u00fdch ich pr\u00edjmov (zo Slovenska aj zo zahrani\u010dia). Toto pravidlo plat\u00ed rovnako pre star\u0161ie aj nov\u00e9 zmluvy.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f65cc27 elementor-widget elementor-widget-jkit_heading\" data-id=\"f65cc27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__13_6a207f5f1eeb9\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">V\u00fdpo\u010det priemern\u00e9ho mesa\u010dn\u00e9ho pr\u00edjmu pre \u00fa\u010dely bonusu<\/h2><\/div><div class=\"heading-section-description\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Priemern\u00fd mesa\u010dn\u00fd pr\u00edjem sa zist\u00ed tak, \u017ee sa <strong>s\u010d\u00edtaj\u00fa zdanite\u013en\u00e9 pr\u00edjmy<\/strong> zahrnut\u00e9 do z\u00e1kladu dane za kalend\u00e1rny rok pred uzatvoren\u00edm \u00faveru, a t\u00e1to suma sa <strong>vydel\u00ed dvan\u00e1stimi mesiacmi<\/strong>.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Do v\u00fdpo\u010dtu vstupuj\u00fa nasledovn\u00e9 kateg\u00f3rie pr\u00edjmov:<\/p><div class=\"overflow-x-auto w-full px-2 mb-6\"><table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\"><thead class=\"text-left\"><tr><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Ustanovenie z\u00e1kona<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Typ pr\u00edjmu<\/th><th class=\"text-text-100 border-b-0.5 border-border-300\/60 py-2 pr-4 align-top font-bold\" scope=\"col\">Pr\u00edklad<\/th><\/tr><\/thead><tbody><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">\u00a7 5<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">z\u00e1visl\u00e1 \u010dinnos\u0165<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">zamestnanie, pr\u00edjem z dohody<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">\u00a7 6<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">podnikanie, samostatne z\u00e1robkov\u00e1 \u010dinnos\u0165, pren\u00e1jom, pou\u017eitie diela, umeleck\u00fd v\u00fdkon<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">\u017eivnos\u0165, pren\u00e1jom nehnute\u013enosti, autorsk\u00e1 zmluva<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">\u00a7 7<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">kapit\u00e1lov\u00fd majetok<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">\u00faroky z cenn\u00fdch papierov, \u00faroky z p\u00f4\u017ei\u010diek<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">\u00a7 8<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">ostatn\u00e9 pr\u00edjmy<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">pr\u00edjem z predaja nehnute\u013enosti, pr\u00edjem z prevodu cenn\u00fdch papierov<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">\u00a7 51e<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">podiely na zisku, vyrovnacie podiely, podiely na likvida\u010dnom zostatku a \u010fal\u0161ie<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">dividendy vyplaten\u00e9 pr\u00e1vnickou osobou zo zahrani\u010dia<\/td><\/tr><tr><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">\u00a7 51ea*<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">pr\u00edjmy zo \u0161t\u00e1tnych dlhopisov a \u0161t\u00e1tnych pokladni\u010dn\u00fdch pouk\u00e1\u017eok<\/td><td class=\"border-b-0.5 border-border-300\/30 py-2 pr-4 align-top\">vyplaten\u00e9 pr\u00edjmy zo \u0161t\u00e1tnych cenn\u00fdch papierov<\/td><\/tr><\/tbody><\/table><\/div><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">* <em>Plat\u00ed len pre zmluvy o \u00favere uzatvoren\u00e9 po 1. janu\u00e1ri 2024.<\/em><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3694a5b e-flex e-con-boxed e-con e-parent\" data-id=\"3694a5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55342d6 elementor-widget elementor-widget-shortcode\" data-id=\"55342d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane Da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky z hypot\u00e9ky za rok 2026 Autor Dobryuctovnik Publikovan\u00e9 11. May 2026 Zdie\u013eajte \u010dl\u00e1nok V roku 2026 m\u00f4\u017eu da\u0148ovn\u00edci zn\u00ed\u017ei\u0165 svoju da\u0148ov\u00fa povinnos\u0165 o tzv. da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky z hypotek\u00e1rneho \u00faveru. Pravidl\u00e1 sa pritom l\u00ed\u0161ia pod\u013ea toho, kedy bola zmluva o \u00favere uzatvoren\u00e1. Pre star\u0161ie zmluvy [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3032,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo-a-dane"],"_links":{"self":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/comments?post=3024"}],"version-history":[{"count":10,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3024\/revisions"}],"predecessor-version":[{"id":3038,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3024\/revisions\/3038"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/3032"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=3024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=3024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=3024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}