{"id":881,"date":"2025-04-14T12:15:30","date_gmt":"2025-04-14T10:15:30","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=881"},"modified":"2025-05-03T22:29:12","modified_gmt":"2025-05-03T20:29:12","slug":"danova-licencia-2024-minimalna-dan-sa-vratila","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/danova-licencia-2024-minimalna-dan-sa-vratila\/","title":{"rendered":"Tax License 2024: Minimum Tax Returned"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"881\" class=\"elementor elementor-881\" 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___6aca881697fb8\" ><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_6aca8816993e6\" ><h2 class=\"post-title style-color \">Da\u0148ov\u00e1 licencia 2024: Minim\u00e1lna da\u0148 sa vr\u00e1tila<\/h2><\/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-flex e-con-boxed e-con e-child\" data-id=\"75c9b4c2\" 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-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_6aca881699f48\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/5b47060d-aab8-4b1e-b3ee-b90856956e7c-1-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/5b47060d-aab8-4b1e-b3ee-b90856956e7c-1-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/5b47060d-aab8-4b1e-b3ee-b90856956e7c-1-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/5b47060d-aab8-4b1e-b3ee-b90856956e7c-1-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/5b47060d-aab8-4b1e-b3ee-b90856956e7c-1-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/5b47060d-aab8-4b1e-b3ee-b90856956e7c-1-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/5b47060d-aab8-4b1e-b3ee-b90856956e7c-1-2048x1365.jpg 2048w\" 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_6aca88169ac6d\" ><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_6aca88169b753\" ><p class=\"post-date \">14. April 2025<\/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_6aca88169cdf1\" ><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<div class=\"elementor-element elementor-element-5d8176d7 e-con-full e-flex e-con e-child\" data-id=\"5d8176d7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d5b77bf elementor-widget elementor-widget-text-editor\" data-id=\"3d5b77bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Od\u00a0 1.1.2024 bola na Slovensku op\u00e4\u0165 zaveden\u00e1\u00a0<b>minim\u00e1lna da\u0148 pre pr\u00e1vnick\u00e9 osoby<\/b>, zn\u00e1ma aj ako\u00a0<strong>da\u0148ov\u00e1 licencia<\/strong>. Tento in\u0161tit\u00fat u\u017e v minulosti platil v rokoch 2014 a\u017e 2017. Cie\u013eom jeho znovuzavedenia je zv\u00fd\u0161enie pr\u00edjmov \u0161t\u00e1tneho rozpo\u010dtu a boj proti da\u0148ovej optimaliz\u00e1cii firiem.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca529dc elementor-widget elementor-widget-jkit_heading\" data-id=\"2ca529dc\" 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_6aca88169fcbc\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010co je minim\u00e1lna da\u0148 pr\u00e1vnickej osoby?<\/h2><\/div><div class=\"heading-section-description\"><p><b>Minim\u00e1lna da\u0148 pr\u00e1vnickej osoby<\/b>\u00a0predstavuje minim\u00e1lnu sumu dane z pr\u00edjmov, ktor\u00fa mus\u00ed pr\u00e1vnick\u00e1 osoba zaplati\u0165 za ka\u017ed\u00e9 zda\u0148ovacie obdobie, bez oh\u013eadu na dosiahnut\u00fd zisk alebo stratu. Ak je da\u0148ov\u00e1 povinnos\u0165 vypo\u010d\u00edtan\u00e1 v da\u0148ovom priznan\u00ed ni\u017e\u0161ia ako ur\u010den\u00e1 minim\u00e1lna da\u0148, spolo\u010dnos\u0165 je povinn\u00e1 zaplati\u0165 t\u00fato minim\u00e1lnu sumu. Tento mechanizmus sa vz\u0165ahuje aj na firmy, ktor\u00e9 vyk\u00e1zali da\u0148ov\u00fa stratu.<\/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<div class=\"elementor-element elementor-element-200dc60f elementor-widget elementor-widget-jkit_heading\" data-id=\"200dc60f\" 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_6aca8816a08cf\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Od kedy sa za\u010d\u00edna plati\u0165 minim\u00e1lna da\u0148?<\/h2><\/div><div class=\"heading-section-description\"><p><b>Minim\u00e1lna da\u0148<\/b>\u00a0sa prv\u00fdkr\u00e1t uplatn\u00ed za zda\u0148ovacie obdobie, ktor\u00e9 za\u010d\u00edna najsk\u00f4r\u00a0<strong>1. janu\u00e1ra 2024<\/strong>. Pre spolo\u010dnosti so zda\u0148ovac\u00edm obdob\u00edm kalend\u00e1rneho roka to znamen\u00e1, \u017ee minim\u00e1lnu da\u0148 zaplatia prv\u00fdkr\u00e1t v roku 2025 na z\u00e1klade da\u0148ov\u00e9ho priznania za rok 2024.<\/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-85b82e9 elementor-widget elementor-widget-jkit_heading\" data-id=\"85b82e9\" 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_6aca8816a1492\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">V\u00fd\u0161ka minim\u00e1lnej dane<\/h2><\/div><div class=\"heading-section-description\"><p><b>V\u00fd\u0161ka minim\u00e1lnej dane<\/b>\u00a0sa pohybuje v rozp\u00e4t\u00ed od\u00a0<b>340 eur<\/b>\u00a0do\u00a0<b>3 840 eur<\/b>, v z\u00e1vislosti od zdanite\u013en\u00fdch pr\u00edjmov da\u0148ovn\u00edka, ktor\u00e9 v zda\u0148ovacom obdob\u00ed dosiahol.<\/p><ul><li><strong>Zdanite\u013en\u00e9 pr\u00edjmy do 50 000 eur<\/strong>: minim\u00e1lna da\u0148\u00a0<strong>340 eur<\/strong><\/li><li><strong>Zdanite\u013en\u00e9 pr\u00edjmy nad 50 000 eur a\u017e do 250 000 eur<\/strong>: minim\u00e1lna da\u0148\u00a0<strong>960 eur<\/strong><\/li><li><strong>Zdanite\u013en\u00e9 pr\u00edjmy nad 250 000 eur a\u017e do 500 000 eur<\/strong>: minim\u00e1lna da\u0148\u00a0<strong>1 920 eur<\/strong><\/li><li><strong>Zdanite\u013en\u00e9 pr\u00edjmy nad 500 000 eur<\/strong>: minim\u00e1lna da\u0148\u00a0<strong>3 840 eur<\/strong><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eca2137 elementor-widget elementor-widget-jkit_heading\" data-id=\"eca2137\" 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_6aca8816a2288\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Polovi\u010dn\u00e1 minim\u00e1lna da\u0148<\/h2><\/div><div class=\"heading-section-description\"><p>Pr\u00e1vnick\u00e9 osoby, ktor\u00fdch priemern\u00fd eviden\u010dn\u00fd po\u010det zamestnancov so zdravotn\u00fdm postihnut\u00edm tvor\u00ed najmenej 20 % z celkov\u00e9ho po\u010dtu zamestnancov, maj\u00fa n\u00e1rok na polovi\u010dn\u00fa minim\u00e1lnu da\u0148.<\/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-141eb64 elementor-widget elementor-widget-jkit_heading\" data-id=\"141eb64\" 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_6aca8816a2d74\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kto je osloboden\u00fd od platenia minim\u00e1lnej dane?<\/h2><\/div><div class=\"heading-section-description\"><ul><li>Novovzniknut\u00e9 pr\u00e1vnick\u00e9 osoby v prvom roku svojej existencie (s v\u00fdnimkou pr\u00e1vnych n\u00e1stupcov spolo\u010dnost\u00ed zru\u0161en\u00fdch bez likvid\u00e1cie),<\/li><li>Ob\u010dianske zdru\u017eenia, nad\u00e1cie, neziskov\u00e9 organiz\u00e1cie, obce, rozpo\u010dtov\u00e9 a pr\u00edspevkov\u00e9 organiz\u00e1cie,<\/li><li>Verejn\u00e9 obchodn\u00e9 spolo\u010dnosti,<\/li><li>Da\u0148ovn\u00edk prev\u00e1dzkuj\u00faci chr\u00e1nen\u00fa diel\u0148u alebo chr\u00e1nen\u00e9 pracovisko<\/li><li>Da\u0148ovn\u00edci od d\u0148a vstupu do likvid\u00e1cie alebo vyhl\u00e1senia konkurzu<\/li><li>Pozemkov\u00e9 spolo\u010denstv\u00e1 so zdanite\u013en\u00fdmi pr\u00edjmami neprevy\u0161uj\u00facimi 10 000 eur z po\u013enohospod\u00e1rskej \u010dinnosti<\/li><li>Da\u0148ovn\u00edci, ktor\u00fdm bolo doru\u010den\u00e9 ozn\u00e1menie o za\u010dat\u00ed konania o zru\u0161en\u00ed spolo\u010dnosti<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f4964e elementor-widget elementor-widget-jkit_heading\" data-id=\"9f4964e\" 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_6aca8816a3970\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u00daprava minim\u00e1lnej dane pri krat\u0161om zda\u0148ovacom obdob\u00ed<\/h2><\/div><div class=\"heading-section-description\"><p>Ak m\u00e1 spolo\u010dnos\u0165 zda\u0148ovacie obdobie krat\u0161ie ako 12 mesiacov, minim\u00e1lna da\u0148 sa \u00famerne zni\u017euje. Vypo\u010d\u00edta sa ako 1\/12 ro\u010dnej minim\u00e1lnej dane vyn\u00e1soben\u00e1 po\u010dtom mesiacov zda\u0148ovacieho obdobia.<\/p><p><strong>Pr\u00edklad:<\/strong><\/p><p>Spolo\u010dnos\u0165 zanikla k 1. apr\u00edlu 2024. Jej zda\u0148ovacie obdobie trvalo 3 mesiace (1. janu\u00e1r \u2013 31. marec 2024). Pri zdanite\u013en\u00fdch pr\u00edjmoch 30 000 eur jej prisl\u00facha ro\u010dn\u00e1 minim\u00e1lna da\u0148 340 eur. Pomern\u00e1 \u010das\u0165 minim\u00e1lnej dane je:<\/p><table><tbody><tr><td>340 \/ 12 x 3 = 85<\/td><\/tr><\/tbody><\/table><p>Spolo\u010dnos\u0165 zaplat\u00ed minim\u00e1lnu da\u0148 vo v\u00fd\u0161ke 85 eur.<\/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-c2f6689 elementor-widget elementor-widget-jkit_heading\" data-id=\"c2f6689\" 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_6aca8816a45b2\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Z\u00e1ver<\/h2><\/div><div class=\"heading-section-description\"><p>Zavedenie minim\u00e1lnej dane pre pr\u00e1vnick\u00e9 osoby m\u00e1 za cie\u013e zabezpe\u010di\u0165 prispievanie firiem do \u0161t\u00e1tneho rozpo\u010dtu a eliminova\u0165 da\u0148ov\u00fa optimaliz\u00e1ciu. Spolo\u010dnosti by mali t\u00fato povinnos\u0165 zoh\u013eadni\u0165 pri svojom finan\u010dnom pl\u00e1novan\u00ed a pripravi\u0165 sa na mo\u017en\u00e9 dopady na ich hospod\u00e1renie.<\/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\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\u00e1 licencia 2024: Minim\u00e1lna da\u0148 sa vr\u00e1tila Autor Dobryuctovnik Publikovan\u00e9 14. apr\u00edla 2025 Zdie\u013eajte \u010dl\u00e1nok Od\u00a0 1.1.2024 bola na Slovensku op\u00e4\u0165 zaveden\u00e1\u00a0minim\u00e1lna da\u0148 pre pr\u00e1vnick\u00e9 osoby, zn\u00e1ma aj ako\u00a0da\u0148ov\u00e1 licencia. Tento in\u0161tit\u00fat u\u017e v minulosti platil v rokoch 2014 a\u017e 2017. Cie\u013eom jeho znovuzavedenia je zv\u00fd\u0161enie pr\u00edjmov \u0161t\u00e1tneho rozpo\u010dtu a boj proti [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":884,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-881","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\/881","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=881"}],"version-history":[{"count":7,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/881\/revisions"}],"predecessor-version":[{"id":1201,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/881\/revisions\/1201"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/884"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}