{"id":3604,"date":"2026-10-26T10:45:28","date_gmt":"2026-10-26T09:45:28","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=3604"},"modified":"2026-10-26T11:29:21","modified_gmt":"2026-10-26T10:29:21","slug":"dan-z-predaja-nehnutelnosti-v-roku-2026-kedy-ju-platite-a-kedy-ste-oslobodeni","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/dan-z-predaja-nehnutelnosti-v-roku-2026-kedy-ju-platite-a-kedy-ste-oslobodeni\/","title":{"rendered":"Da\u0148 z predaja nehnute\u013enosti v roku 2026: kedy ju plat\u00edte a kedy ste osloboden\u00ed"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3604\" class=\"elementor elementor-3604\" 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___6ae0a71c34f0b\" ><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_6ae0a71c36b28\" ><h1 class=\"post-title style-color \">Da\u0148 z predaja nehnute\u013enosti v roku 2026: kedy ju plat\u00edte a kedy ste osloboden\u00ed<\/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_6ae0a71c378ba\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1708\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/real-estate-agent-showing-new-modern-townhouses-young-couple-1-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"Da\u0148 z predaja nehnute\u013enosti v roku 2026\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/real-estate-agent-showing-new-modern-townhouses-young-couple-1-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/real-estate-agent-showing-new-modern-townhouses-young-couple-1-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/real-estate-agent-showing-new-modern-townhouses-young-couple-1-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/real-estate-agent-showing-new-modern-townhouses-young-couple-1-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/real-estate-agent-showing-new-modern-townhouses-young-couple-1-1536x1025.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/real-estate-agent-showing-new-modern-townhouses-young-couple-1-2048x1366.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/real-estate-agent-showing-new-modern-townhouses-young-couple-1-18x12.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_6ae0a71c388b8\" ><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_6ae0a71c396ad\" ><p class=\"post-date \">26. October 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_6ae0a71c3b224\" ><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_6ae0a71c3e10e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Predaj bytu, domu alebo pozemku m\u00f4\u017ee znamena\u0165 pr\u00edjem v desiatkach a\u017e stovk\u00e1ch tis\u00edc eur. Dani v\u0161ak nepodlieha cel\u00e1 suma a pri splnen\u00ed z\u00e1konn\u00fdch podmienok nemus\u00edte plati\u0165 ni\u010d. O tom, \u010di vznikne da\u0148ov\u00e1 povinnos\u0165, rozhoduje najm\u00e4 <strong>sp\u00f4sob nadobudnutia<\/strong> nehnute\u013enosti a <strong>d\u013a\u017eka jej vlastn\u00edctva<\/strong>. Pri zdanite\u013enom predaji treba okrem dane po\u010d\u00edta\u0165 aj so <strong>zdravotn\u00fdm poistn\u00fdm 16 %<\/strong> a progres\u00edvnymi sadzbami dane. V \u010dl\u00e1nku prin\u00e1\u0161ame preh\u013ead pravidiel vr\u00e1tane \u0161pecif\u00edk pri zdeden\u00fdch a darovan\u00fdch nehnute\u013enostiach.<\/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_6ae0a71c3f14d\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kedy je predaj nehnute\u013enosti zdanite\u013en\u00fdm pr\u00edjmom<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Pr\u00edjmy fyzickej osoby z predaja bytu, rodinn\u00e9ho domu, pozemku alebo rekrea\u010dnej nehnute\u013enosti sa pri predaji s\u00fakromn\u00e9ho majetku zara\u010fuj\u00fa medzi <strong>ostatn\u00e9 pr\u00edjmy pod\u013ea \u00a7 8 ods. 1 p\u00edsm. b)<\/strong> z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov.<\/p><p dir=\"ltr\">Samotn\u00fd predaj v\u0161ak e\u0161te neznamen\u00e1 povinnos\u0165 zaplati\u0165 da\u0148. Najsk\u00f4r sa posudzuje, \u010di je pr\u00edjem <strong>osloboden\u00fd pod\u013ea \u00a7 9<\/strong>.<\/p><ul dir=\"ltr\"><li>Ak oslobodenie plat\u00ed, pr\u00edjem sa <strong>nezda\u0148uje bez oh\u013eadu na jeho v\u00fd\u0161ku<\/strong> a do priznania sa neuv\u00e1dza.<\/li><li>Ak podmienky splnen\u00e9 nie s\u00fa, do da\u0148ov\u00e9ho priznania sa uv\u00e1dza prijat\u00e1 k\u00fapna cena a k nej prisl\u00fachaj\u00face <strong>da\u0148ovo uznate\u013en\u00e9 v\u00fddavky<\/strong>.<\/li><\/ul><p dir=\"ltr\">Odli\u0161n\u00fd re\u017eim plat\u00ed pri nehnute\u013enostiach zaraden\u00fdch do obchodn\u00e9ho majetku a vyu\u017e\u00edvan\u00fdch pri podnikan\u00ed \u2013 ich predaj m\u00f4\u017ee patri\u0165 medzi pr\u00edjmy pod\u013ea \u00a7 6.<\/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__8_6ae0a71c40eba\" ><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-e8cfb8d elementor-widget elementor-widget-jkit_heading\" data-id=\"e8cfb8d\" 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__9_6ae0a71c41db5\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">P\u00e4\u0165ro\u010dn\u00fd test: naj\u010dastej\u0161\u00ed d\u00f4vod oslobodenia<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Pod\u013ea <strong>\u00a7 9 ods. 1 p\u00edsm. a)<\/strong> je pr\u00edjem z predaja nehnute\u013enosti osloboden\u00fd po uplynut\u00ed <strong>piatich rokov odo d\u0148a jej nadobudnutia<\/strong>, ak nebola zahrnut\u00e1 do obchodn\u00e9ho majetku a s\u00fa splnen\u00e9 ostatn\u00e9 z\u00e1konn\u00e9 podmienky.<\/p><p dir=\"ltr\"><strong>Rozhoduj\u00faci je d\u00e1tum nadobudnutia vlastn\u00edckeho pr\u00e1va, nie d\u00e1tum podpisu k\u00fapnej zmluvy:<\/strong><\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Sp\u00f4sob nadobudnutia<\/th><th scope=\"col\">Vlastn\u00edcke pr\u00e1vo vznik\u00e1<\/th><\/tr><\/thead><tbody><tr><td>K\u00fapa alebo darovanie<\/td><td><strong>vkladom do katastra<\/strong> nehnute\u013enost\u00ed<\/td><\/tr><tr><td>Dedenie<\/td><td><strong>d\u0148om smrti poru\u010dite\u013ea<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><h4 dir=\"ltr\">Pozor na z\u00e1lohy a zmluvu o bud\u00facej zmluve<\/h4><p dir=\"ltr\">P\u00e4\u0165ro\u010dn\u00fd test sa ned\u00e1 ob\u00eds\u0165 t\u00fdm, \u017ee sa predaj priprav\u00ed e\u0161te po\u010das jeho plynutia a kone\u010dn\u00e1 k\u00fapna zmluva sa podp\u00ed\u0161e a\u017e nesk\u00f4r.<\/p><p dir=\"ltr\">Finan\u010dn\u00e1 spr\u00e1va pri posudzovan\u00ed oslobodenia vych\u00e1dza z <strong>d\u00e1tumu prijatia prvej platby alebo preddavku<\/strong> a z <strong>d\u00e1tumu uzavretia zmluvy o prevode<\/strong> nehnute\u013enosti. Rozhoduj\u00faci je <strong>skor\u0161\u00ed z t\u00fdchto d\u00e1tumov<\/strong>.<\/p><p dir=\"ltr\">Z\u00e1kon navy\u0161e v\u00fdslovne vylu\u010duje oslobodenie pri pr\u00edjme zo <strong>zmluvy o bud\u00facom predaji<\/strong> uzavretej pred uplynut\u00edm p\u00e4\u0165ro\u010dnej lehoty \u2013 a to aj vtedy, ak sa riadna k\u00fapna zmluva uzavrie a\u017e po jej uplynut\u00ed.<\/p><h4 dir=\"ltr\">Dom a pozemok sa posudzuj\u00fa samostatne<\/h4><p dir=\"ltr\">Pri predaji rodinn\u00e9ho domu spolu s pozemkom sa p\u00e4\u0165ro\u010dn\u00fd test posudzuje <strong>osobitne pri ka\u017edej nehnute\u013enosti<\/strong>.<\/p><blockquote dir=\"ltr\"><p dir=\"ltr\">Pr\u00edklad: Vlastn\u00edk k\u00fapil pozemok v roku 2015, dom dokon\u010dil a nadobudol do vlastn\u00edctva v roku 2024 a obe nehnute\u013enosti pred\u00e1 v roku 2026. Pr\u00edjem pripadaj\u00faci na <strong>pozemok m\u00f4\u017ee by\u0165 osloboden\u00fd<\/strong>, zatia\u013e \u010do pr\u00edjem z predaja <strong>domu bude zdanite\u013en\u00fd<\/strong>.<\/p><\/blockquote><p dir=\"ltr\">Plat\u00ed to aj vtedy, ke\u010f je v k\u00fapnej zmluve uveden\u00e1 jedna spolo\u010dn\u00e1 cena. Na da\u0148ov\u00e9 \u00fa\u010dely treba vedie\u0165 <strong>preuk\u00e1za\u0165 hodnotu jednotliv\u00fdch nehnute\u013enost\u00ed<\/strong>.<\/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-b6ac77d elementor-widget elementor-widget-jkit_heading\" data-id=\"b6ac77d\" 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_6ae0a71c4356b\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ako zisti\u0165, \u010di da\u0148 plat\u00edte<\/h2><\/div><div class=\"heading-section-description\"><div dir=\"ltr\"><p dir=\"ltr\">Pri be\u017enom predaji nehnute\u013enosti fyzickou osobou mo\u017eno postupova\u0165 pod\u013ea troch ot\u00e1zok.<\/p><p dir=\"ltr\"><strong>1. Bola nehnute\u013enos\u0165 zaraden\u00e1 do obchodn\u00e9ho majetku?<\/strong><\/p><ul dir=\"ltr\"><li><strong>\u00c1no, st\u00e1le je<\/strong> \u2013 pr\u00edjem podlieha zdaneniu v pr\u00edslu\u0161nom re\u017eime podnikania.<\/li><li><strong>\u00c1no, ale u\u017e bola vyraden\u00e1<\/strong> \u2013 posudzujte, \u010di od vyradenia uplynulo p\u00e4\u0165 rokov.<\/li><li><strong>Nie<\/strong> \u2013 pokra\u010dujte pod\u013ea sp\u00f4sobu nadobudnutia.<\/li><\/ul><p dir=\"ltr\"><strong>2. Ako ste nehnute\u013enos\u0165 nadobudli?<\/strong><\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Sp\u00f4sob nadobudnutia<\/th><th scope=\"col\">Odkedy sa po\u010d\u00edta p\u00e4\u0165 rokov<\/th><\/tr><\/thead><tbody><tr><td>K\u00fapa alebo darovanie<\/td><td>od nadobudnutia <strong>vlastn\u00edckeho pr\u00e1va<\/strong><\/td><\/tr><tr><td>Dedenie v priamom rade alebo po man\u017eelovi<\/td><td>zoh\u013ead\u0148uje sa aj <strong>vlastn\u00edctvo poru\u010dite\u013ea<\/strong><\/td><\/tr><tr><td>Dedenie v nepriamom rade<\/td><td>od nadobudnutia vlastn\u00edctva <strong>dedi\u010dom<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\"><strong>3. Uplynula p\u00e4\u0165ro\u010dn\u00e1 lehota bez pred\u010dasnej zmluvy \u010di platby?<\/strong><\/p><ul dir=\"ltr\"><li><strong>\u00c1no<\/strong> \u2013 pr\u00edjem je pri splnen\u00ed z\u00e1konn\u00fdch podmienok <strong>osloboden\u00fd<\/strong>. Do priznania sa neuv\u00e1dza a neplat\u00ed sa z neho zdravotn\u00e9 poistn\u00e9.<\/li><li><strong>Nie<\/strong> \u2013 pr\u00edjem je <strong>zdanite\u013en\u00fd<\/strong> a od prijatej sumy mo\u017eno odpo\u010d\u00edta\u0165 uznate\u013en\u00e9 v\u00fddavky.<\/li><\/ul><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0caa8b elementor-widget elementor-widget-jkit_heading\" data-id=\"c0caa8b\" 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_6ae0a71c44d98\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">V\u00fdpo\u010det z\u00e1kladu dane<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Pri zdanite\u013enom predaji sa da\u0148 nepo\u010d\u00edta z celej predajnej ceny. Pod\u013ea <strong>\u00a7 8 ods. 5<\/strong> mo\u017eno pr\u00edjem zn\u00ed\u017ei\u0165 o preuk\u00e1zate\u013en\u00e9 v\u00fddavky s\u00favisiace s nadobudnut\u00edm, zhodnoten\u00edm a predajom nehnute\u013enosti.<\/p><p dir=\"ltr\"><strong>Uznate\u013en\u00e9 v\u00fddavky:<\/strong><\/p><ul dir=\"ltr\"><li><strong>k\u00fapna cena<\/strong> \u2013 suma preuk\u00e1zate\u013ene zaplaten\u00e1 za nadobudnutie pred\u00e1vanej nehnute\u013enosti,<\/li><li><strong>rekon\u0161trukcia, opravy a technick\u00e9 zhodnotenie<\/strong> \u2013 napr\u00edklad v\u00fdmena rozvodov, okien alebo rekon\u0161trukcia k\u00fape\u013ene,<\/li><li><strong>n\u00e1klady na financovanie<\/strong> \u2013 zaplaten\u00e9 \u00faroky z hypotek\u00e1rneho, stavebn\u00e9ho alebo \u00fa\u010delov\u00e9ho \u00faveru pou\u017eit\u00e9ho na obstaranie nehnute\u013enosti a s\u00favisiace poplatky, ak u\u017e neboli uplatnen\u00e9 ako da\u0148ov\u00fd v\u00fddavok,<\/li><li><strong>n\u00e1klady na predaj<\/strong> \u2013 prov\u00edzia realitnej kancel\u00e1rie, pr\u00e1vne slu\u017eby, poplatky za k\u00fapnu zmluvu alebo prevod vlastn\u00edckeho pr\u00e1va.<\/li><\/ul><p dir=\"ltr\"><strong>V\u00fddavky musia by\u0165 preuk\u00e1zate\u013en\u00e9.<\/strong> Nesta\u010d\u00ed tvrdenie, \u017ee rekon\u0161trukcia st\u00e1la 20 000 eur, ak k nej pred\u00e1vaj\u00faci nem\u00e1 doklady.<\/p><p dir=\"ltr\">Ak s\u00fa v\u00fddavky vy\u0161\u0161ie ako pr\u00edjem z predaja, pod\u013ea \u00a7 8 ods. 2 <strong>nie je mo\u017en\u00e9 vyk\u00e1za\u0165 da\u0148ov\u00fa stratu<\/strong>. V\u00fddavky sa uznaj\u00fa najviac do v\u00fd\u0161ky pr\u00edjmov z pr\u00edslu\u0161n\u00e9ho druhu pr\u00edjmu.<\/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-6f30a5a elementor-widget elementor-widget-jkit_heading\" data-id=\"6f30a5a\" 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_6ae0a71c46011\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Sadzby dane a zdravotn\u00e9 odvody v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Zdanite\u013en\u00fd pr\u00edjem z predaja s\u00fakromnej nehnute\u013enosti patr\u00ed do z\u00e1kladu dane pod\u013ea \u00a7 4 ods. 1 p\u00edsm. a), na ktor\u00fd sa od roku 2026 uplat\u0148uj\u00fa \u0161tyri progres\u00edvne sadzby.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">\u010cas\u0165 z\u00e1kladu dane za rok 2026<\/th><th scope=\"col\">Sadzba<\/th><\/tr><\/thead><tbody><tr><td>do 43 983,32 \u20ac<\/td><td><strong>19 %<\/strong><\/td><\/tr><tr><td>nad 43 983,32 \u20ac do 60 349,21 \u20ac<\/td><td><strong>25 %<\/strong><\/td><\/tr><tr><td>nad 60 349,21 \u20ac do 75 010,32 \u20ac<\/td><td><strong>30 %<\/strong><\/td><\/tr><tr><td>nad 75 010,32 \u20ac<\/td><td><strong>35 %<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\"><strong>Zisk z predaja sa neposudzuje samostatne.<\/strong> Do spolo\u010dn\u00e9ho z\u00e1kladu dane vstupuje napr\u00edklad aj pr\u00edjem zo zamestnania po pr\u00edslu\u0161n\u00fdch z\u00e1konn\u00fdch \u00faprav\u00e1ch. Zamestnanec s vy\u0161\u0161\u00edm pr\u00edjmom preto m\u00f4\u017ee \u010das\u0165 zisku z predaja zdani\u0165 sadzbou 25, 30 alebo 35 %.<\/p><p dir=\"ltr\">Na pr\u00edjmy pod\u013ea \u00a7 8 sa <strong>nevz\u0165ahuje 15-percentn\u00e1 sadzba<\/strong> ur\u010den\u00e1 pre vybran\u00e9 pr\u00edjmy z podnikania. Z\u00e1klad dane vytvoren\u00fd v\u00fdlu\u010dne z ostatn\u00fdch pr\u00edjmov pod\u013ea \u00a7 8 z\u00e1rove\u0148 <strong>nie je mo\u017en\u00e9 zn\u00ed\u017ei\u0165 o nezdanite\u013en\u00fa \u010das\u0165<\/strong> z\u00e1kladu dane na da\u0148ovn\u00edka.<\/p><h4 dir=\"ltr\">Zdravotn\u00e9 poistn\u00e9 16 %<\/h4><p dir=\"ltr\">Ak je pr\u00edjem z predaja zdanite\u013en\u00fd pod\u013ea \u00a7 8, podlieha aj zdravotn\u00e9mu poisteniu. Od 1. janu\u00e1ra 2026 predstavuje sadzba pre osobu bez zdravotn\u00e9ho postihnutia <strong>16 %<\/strong>.<\/p><p dir=\"ltr\">Vymeriavac\u00edm z\u00e1kladom je zdanite\u013en\u00fd pr\u00edjem <strong>zn\u00ed\u017een\u00fd o uznate\u013en\u00e9 v\u00fddavky<\/strong>. Poistn\u00e9 sa neplat\u00ed spolu s da\u0148ov\u00fdm priznan\u00edm \u2013 zdravotn\u00e1 pois\u0165ov\u0148a ho vypo\u010d\u00edta v <strong>ro\u010dnom z\u00fa\u010dtovan\u00ed<\/strong> na z\u00e1klade \u00fadajov od Finan\u010dnej spr\u00e1vy.<\/p><p dir=\"ltr\">Zo s\u00fakromn\u00e9ho pr\u00edjmu z predaja nehnute\u013enosti <strong>sa neplat\u00ed soci\u00e1lne poistenie<\/strong>.<\/p><p dir=\"ltr\">Zaplaten\u00e9 povinn\u00e9 zdravotn\u00e9 poistn\u00e9 si da\u0148ovn\u00edk m\u00f4\u017ee pod\u013ea <strong>\u00a7 8 ods. 12<\/strong> uplatni\u0165 ako da\u0148ov\u00fd v\u00fddavok. Ak ho zaplat\u00ed a\u017e po podan\u00ed priznania, m\u00f4\u017ee ho zoh\u013eadni\u0165 prostredn\u00edctvom <strong>dodato\u010dn\u00e9ho da\u0148ov\u00e9ho priznania<\/strong> za rok, v ktorom dosiahol pr\u00edjem z predaja.<\/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-9772142 elementor-widget elementor-widget-jkit_heading\" data-id=\"9772142\" 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_6ae0a71c4747b\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Modelov\u00fd pr\u00edklad: predaj bytu pred piatimi rokmi vlastn\u00edctva<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Da\u0148ovn\u00edk k\u00fapil v roku 2023 byt za 150 000 \u20ac, v roku 2026 ho predal za 190 000 \u20ac. Byt nebol zaraden\u00fd do obchodn\u00e9ho majetku.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Polo\u017eka<\/th><th scope=\"col\">Suma<\/th><\/tr><\/thead><tbody><tr><td>Pr\u00edjem z predaja<\/td><td>190 000 \u20ac<\/td><\/tr><tr><td>K\u00fapna cena<\/td><td>\u2212150 000 \u20ac<\/td><\/tr><tr><td>Rekon\u0161trukcia<\/td><td>\u221212 000 \u20ac<\/td><\/tr><tr><td>Prov\u00edzia realitnej kancel\u00e1rie<\/td><td>\u22123 000 \u20ac<\/td><\/tr><tr><td>Zaplaten\u00e9 \u00faroky z \u00fa\u010delovej hypot\u00e9ky<\/td><td>\u22122 000 \u20ac<\/td><\/tr><tr><td><strong>Z\u00e1klad dane<\/strong><\/td><td><strong>23 000 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\">Ak da\u0148ovn\u00edk nem\u00e1 \u010fal\u0161ie pr\u00edjmy vstupuj\u00face do rovnak\u00e9ho progres\u00edvneho z\u00e1kladu dane, cel\u00e1 suma patr\u00ed do 19-percentn\u00e9ho p\u00e1sma:<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Polo\u017eka<\/th><th scope=\"col\">V\u00fdpo\u010det<\/th><th scope=\"col\">Suma<\/th><\/tr><\/thead><tbody><tr><td>Da\u0148 z pr\u00edjmov<\/td><td>23 000 \u00d7 19 %<\/td><td><strong>4 370 \u20ac<\/strong><\/td><\/tr><tr><td>Zdravotn\u00e9 poistn\u00e9<\/td><td>23 000 \u00d7 16 %<\/td><td><strong>3 680 \u20ac<\/strong><\/td><\/tr><tr><td><strong>Spolu<\/strong><\/td><td>\u00a0<\/td><td><strong>8 050 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\">V\u00fdpo\u010det zatia\u013e nezoh\u013ead\u0148uje mo\u017enos\u0165 n\u00e1sledn\u00e9ho uplatnenia zaplaten\u00e9ho zdravotn\u00e9ho poistn\u00e9ho ako da\u0148ov\u00e9ho v\u00fddavku.<\/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-778be74 elementor-widget elementor-widget-jkit_heading\" data-id=\"778be74\" 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__14_6ae0a71c48e5e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Predaj zdedenej nehnute\u013enosti<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Pri zdedenej nehnute\u013enosti z\u00e1le\u017e\u00ed na <strong>pr\u00edbuzenskom vz\u0165ahu<\/strong> medzi dedi\u010dom a poru\u010dite\u013eom.<\/p><h4 dir=\"ltr\">Dedenie v priamom rade alebo medzi man\u017eelmi<\/h4><p dir=\"ltr\">Pod\u013ea <strong>\u00a7 9 ods. 1 p\u00edsm. b)<\/strong> je pr\u00edjem z predaja osloboden\u00fd, ak od nadobudnutia nehnute\u013enosti <strong>poru\u010dite\u013eom<\/strong> do predaja uplynulo najmenej p\u00e4\u0165 rokov a s\u00fa splnen\u00e9 ostatn\u00e9 z\u00e1konn\u00e9 podmienky.<\/p><blockquote dir=\"ltr\"><p dir=\"ltr\">Pr\u00edklad: Rodi\u010d k\u00fapil byt v roku 2015, die\u0165a ho zdedilo v roku 2025 a predalo v roku 2026. Pr\u00edjem m\u00f4\u017ee by\u0165 <strong>osloboden\u00fd<\/strong>, preto\u017ee do p\u00e4\u0165ro\u010dn\u00e9ho testu sa zapo\u010d\u00edtava aj vlastn\u00edctvo rodi\u010da.<\/p><\/blockquote><p dir=\"ltr\">Priamy rad zah\u0155\u0148a rodi\u010dov, deti, star\u00fdch rodi\u010dov a man\u017eela.<\/p><h4 dir=\"ltr\">Dedenie v nepriamom rade<\/h4><p dir=\"ltr\">Ak dedi\u010d zded\u00ed nehnute\u013enos\u0165 napr\u00edklad po s\u00farodencovi, ujovi alebo tete, obdobie vlastn\u00edctva poru\u010dite\u013ea sa do p\u00e4\u0165ro\u010dn\u00e9ho testu <strong>nezapo\u010d\u00edtava<\/strong>.<\/p><blockquote dir=\"ltr\"><p dir=\"ltr\">Pr\u00edklad: Dedi\u010d nadobudol chatu po ujovi v roku 2024 a predal ju v roku 2026. Pr\u00edjem je <strong>zdanite\u013en\u00fd<\/strong>, hoci ujo chatu vlastnil dvadsa\u0165 rokov.<\/p><\/blockquote><p dir=\"ltr\">Pri zdanite\u013enom predaji zdedenej nehnute\u013enosti mo\u017eno ako v\u00fddavok uplatni\u0165 <strong>v\u0161eobecn\u00fa cenu nehnute\u013enosti uveden\u00fa v uznesen\u00ed o dedi\u010dstve<\/strong> a \u010fal\u0161ie uznate\u013en\u00e9 v\u00fddavky.<\/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-4c0aeb6 elementor-widget elementor-widget-jkit_heading\" data-id=\"4c0aeb6\" 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__15_6ae0a71c49e64\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Predaj darovanej nehnute\u013enosti<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">P\u00e4\u0165ro\u010dn\u00e1 lehota sa po\u010d\u00edta <strong>od nadobudnutia vlastn\u00edckeho pr\u00e1va obdarovan\u00fdm<\/strong>. Obdobie vlastn\u00edctva darcu sa nepripo\u010d\u00edtava.<\/p><p dir=\"ltr\">Ak obdarovan\u00fd pred\u00e1 nehnute\u013enos\u0165 pred uplynut\u00edm piatich rokov, pr\u00edjem je zdanite\u013en\u00fd. Pri ur\u010den\u00ed v\u00fddavkov v\u0161ak rozhoduje, \u010di by bol pr\u00edjem z predaja v \u010dase darovania <strong>osloboden\u00fd u darcu<\/strong>.<\/p><p dir=\"ltr\">Pod\u013ea <strong>\u00a7 8 ods. 5 p\u00edsm. b)<\/strong> plat\u00ed:<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Situ\u00e1cia darcu v \u010dase darovania<\/th><th scope=\"col\">V\u00fddavok obdarovan\u00e9ho<\/th><\/tr><\/thead><tbody><tr><td>Sp\u013a\u0148al podmienky oslobodenia<\/td><td><strong>znaleck\u00e1 hodnota<\/strong> v \u010dase darovania<\/td><\/tr><tr><td>Nesp\u013a\u0148al podmienky oslobodenia<\/td><td><strong>obstar\u00e1vacia cena<\/strong> u darcu<\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><h3 dir=\"ltr\">Pr\u00edklad darovan\u00e9ho bytu<\/h3><p dir=\"ltr\">Matka k\u00fapila byt v roku 2012, v roku 2024 ho darovala synovi. Hodnota bytu pod\u013ea znaleck\u00e9ho posudku ku d\u0148u darovania predstavovala 170 000 \u20ac. Syn byt v roku 2026 predal za 190 000 \u20ac.<\/p><p dir=\"ltr\">Ke\u010f\u017ee od darovania neuplynulo p\u00e4\u0165 rokov, pr\u00edjem nie je osloboden\u00fd. Matka v\u0161ak v \u010dase darovania vlastnila byt viac ako p\u00e4\u0165 rokov, preto m\u00f4\u017ee syn ako v\u00fddavok pou\u017ei\u0165 <strong>znaleck\u00fa hodnotu 170 000 \u20ac<\/strong>:<\/p><blockquote><p>190 000 \u20ac \u2212 170 000 \u20ac = <strong>20 000 \u20ac<\/strong><\/p><\/blockquote><p dir=\"ltr\">Ak by matka byt pred darovan\u00edm vlastnila iba dva roky, syn by si znaleck\u00fa hodnotu uplatni\u0165 nemohol a vych\u00e1dzal by z <strong>obstar\u00e1vacej ceny u matky<\/strong>.<\/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-696cbba elementor-widget elementor-widget-jkit_heading\" data-id=\"696cbba\" 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__16_6ae0a71c4b0da\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nehnute\u013enos\u0165 v obchodnom majetku<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Ak bola nehnute\u013enos\u0165 zaraden\u00e1 do obchodn\u00e9ho majetku, p\u00e4\u0165ro\u010dn\u00fd test sa pri jej n\u00e1slednom s\u00fakromnom predaji po\u010d\u00edta <strong>od vyradenia z obchodn\u00e9ho majetku<\/strong>, nie od p\u00f4vodnej k\u00fapy.<\/p><blockquote dir=\"ltr\"><p dir=\"ltr\">Pr\u00edklad: Investor k\u00fapil byt v roku 2013, zaradil ho do obchodn\u00e9ho majetku v s\u00favislosti s pren\u00e1jmom a vyradil ho v roku 2024. Pri predaji v roku 2026 <strong>nie je pr\u00edjem osloboden\u00fd<\/strong>, hoci byt vlastn\u00ed viac ako desa\u0165 rokov.<\/p><\/blockquote><p dir=\"ltr\">Pri zdanite\u013enom predaji po vyraden\u00ed sa pr\u00edjem posudzuje pod\u013ea \u00a7 8 a ako v\u00fddavok mo\u017eno pod\u013ea z\u00e1konn\u00fdch pravidiel uplatni\u0165 <strong>zostatkov\u00fa cenu<\/strong> nehnute\u013enosti.<\/p><p dir=\"ltr\">Ak sa nehnute\u013enos\u0165 pred\u00e1va e\u0161te po\u010das zaradenia do obchodn\u00e9ho majetku, predaj sa posudzuje v pr\u00edslu\u0161nom podnikate\u013eskom da\u0148ovom re\u017eime.<\/p><p dir=\"ltr\"><strong>Samotn\u00fd pren\u00e1jom neznamen\u00e1 automatick\u00e9 zaradenie do obchodn\u00e9ho majetku.<\/strong> Rozhoduje sp\u00f4sob evidencie a uplat\u0148ovania v\u00fddavkov.<\/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-df63f35 elementor-widget elementor-widget-jkit_heading\" data-id=\"df63f35\" 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__17_6ae0a71c4c0a6\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Predaj nehnute\u013enosti man\u017eelmi<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Pri predaji nehnute\u013enosti patriacej do <strong>bezpodielov\u00e9ho spoluvlastn\u00edctva man\u017eelov<\/strong>, ktor\u00e1 nebola zaraden\u00e1 do obchodn\u00e9ho majetku, si man\u017eelia m\u00f4\u017eu zdanite\u013en\u00fd pr\u00edjem rozdeli\u0165.<\/p><p dir=\"ltr\">Pod\u013ea <strong>\u00a7 4 ods. 8<\/strong> sa pr\u00edjmy zah\u0155\u0148aj\u00fa do z\u00e1kladu dane oboch man\u017eelov <strong>v rovnakom pomere<\/strong>, ak sa nedohodn\u00fa inak. V rovnakom pomere sa rozdelia aj v\u00fddavky.<\/p><blockquote dir=\"ltr\"><p dir=\"ltr\">Pr\u00edklad: Man\u017eelia predaj\u00fa byt so zdanite\u013en\u00fdm ziskom 30 000 \u20ac. M\u00f4\u017eu si pr\u00edjem a v\u00fddavky rozdeli\u0165 tak, aby ka\u017ed\u00e9mu pripadol z\u00e1klad dane 15 000 \u20ac. Dohodn\u00fa\u0165 sa m\u00f4\u017eu aj na inom pomere vr\u00e1tane zahrnutia cel\u00e9ho pr\u00edjmu do priznania jedn\u00e9ho z nich.<\/p><\/blockquote><p dir=\"ltr\">Vzh\u013eadom na progres\u00edvne sadzby m\u00f4\u017ee rozdelenie <strong>ovplyvni\u0165 v\u00fdsledn\u00fa da\u0148<\/strong>.<\/p><h3 dir=\"ltr\">Spolo\u010dn\u00e1 nehnute\u013enos\u0165 v obchodnom majetku<\/h3><p dir=\"ltr\">Ak niektor\u00fd z man\u017eelov zaradil spolo\u010dn\u00fa nehnute\u013enos\u0165 do obchodn\u00e9ho majetku a predali ju a\u017e po jej vyraden\u00ed, pr\u00edjem sa <strong>rozdeli\u0165 ned\u00e1<\/strong>. Pod\u013ea <strong>\u00a7 8 ods. 16<\/strong> ho zda\u0148uje ten z man\u017eelov, ktor\u00fd mal nehnute\u013enos\u0165 v obchodnom majetku <strong>ako posledn\u00fd<\/strong>.<\/p><blockquote dir=\"ltr\"><p dir=\"ltr\">Pr\u00edklad: Man\u017eelia vlastnia byt od roku 2015. Man\u017eel ho vyu\u017e\u00edval na podnikanie a v roku 2024 vyradil z obchodn\u00e9ho majetku. Ak byt predaj\u00fa v roku 2026, cel\u00fd zdanite\u013en\u00fd pr\u00edjem mus\u00ed prizna\u0165 <strong>man\u017eel<\/strong> \u2013 a ke\u010f\u017ee od vyradenia neuplynulo p\u00e4\u0165 rokov, pr\u00edjem nie je osloboden\u00fd.<\/p><\/blockquote><p dir=\"ltr\">In\u00e9 pravidlo plat\u00ed, ak nehnute\u013enos\u0165 <strong>zost\u00e1va v obchodnom majetku aj v \u010dase predaja<\/strong> a na podnikanie ju vyu\u017e\u00edvaj\u00fa obaja man\u017eelia. Vtedy sa pr\u00edjem pod\u013ea \u00a7 6 rozdel\u00ed v pomere, v akom nehnute\u013enos\u0165 vyu\u017e\u00edvali pri svojej \u010dinnosti. V rovnakom pomere si rozdelia aj da\u0148ov\u00e9 v\u00fddavky.<\/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-338d49d elementor-widget elementor-widget-jkit_heading\" data-id=\"338d49d\" 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__18_6ae0a71c4d206\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Da\u0148ov\u00e9 priznanie pri predaji nehnute\u013enosti<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Ak je pr\u00edjem osloboden\u00fd, do da\u0148ov\u00e9ho priznania <strong>sa neuv\u00e1dza<\/strong>.<\/p><p dir=\"ltr\">Pri zdanite\u013enom pr\u00edjme sa pou\u017e\u00edva <strong>da\u0148ov\u00e9 priznanie typu B<\/strong>. Pr\u00edjem a v\u00fddavky pod\u013ea \u00a7 8 ods. 1 p\u00edsm. b) sa uv\u00e1dzaj\u00fa vo <strong>VIII. oddiele, tabu\u013eke \u010d. 3<\/strong>, na riadku pre pr\u00edjmy z prevodu vlastn\u00edctva nehnute\u013enost\u00ed.<\/p><p dir=\"ltr\">Zamestnanec, ktor\u00fd dosiahne tak\u00fdto zdanite\u013en\u00fd pr\u00edjem, <strong>nem\u00f4\u017ee vysporiada\u0165 cel\u00fd rok iba ro\u010dn\u00fdm z\u00fa\u010dtovan\u00edm<\/strong> u zamestn\u00e1vate\u013ea.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Lehota<\/th><th scope=\"col\">Term\u00edn<\/th><\/tr><\/thead><tbody><tr><td>Z\u00e1kladn\u00e1 lehota za rok 2026<\/td><td><strong>31. marca 2027<\/strong><\/td><\/tr><tr><td>Pred\u013a\u017een\u00e1 lehota (ozn\u00e1men\u00edm)<\/td><td>o <strong>3 kalend\u00e1rne mesiace<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\">Povinnos\u0165 poda\u0165 priznanie treba pos\u00fadi\u0165 pod\u013ea celkov\u00fdch zdanite\u013en\u00fdch pr\u00edjmov a \u010fal\u0161\u00edch z\u00e1konn\u00fdch podmienok.<\/p><p dir=\"ltr\"><strong>Pozor:<\/strong> Pri predaji za cenu ni\u017e\u0161iu, ne\u017e s\u00fa uznate\u013en\u00e9 v\u00fddavky, m\u00f4\u017ee by\u0165 z\u00e1klad dane nulov\u00fd. Ani vtedy v\u0161ak nemo\u017eno zdanite\u013en\u00fd pr\u00edjem z priznania vynecha\u0165, ak povinnos\u0165 poda\u0165 ho vznikla.<\/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\u0148 z predaja nehnute\u013enosti v roku 2026: kedy ju plat\u00edte a kedy ste osloboden\u00ed Autor Dobryuctovnik Publikovan\u00e9 26. October 2026 Zdie\u013eajte \u010dl\u00e1nok Predaj bytu, domu alebo pozemku m\u00f4\u017ee znamena\u0165 pr\u00edjem v desiatkach a\u017e stovk\u00e1ch tis\u00edc eur. Dani v\u0161ak nepodlieha cel\u00e1 suma a pri splnen\u00ed z\u00e1konn\u00fdch podmienok nemus\u00edte plati\u0165 ni\u010d. O tom, \u010di [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3613,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3604","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\/3604","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=3604"}],"version-history":[{"count":7,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3604\/revisions"}],"predecessor-version":[{"id":3612,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3604\/revisions\/3612"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/3613"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=3604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=3604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=3604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}