{"id":70,"date":"2020-03-06T17:43:42","date_gmt":"2020-03-06T16:43:42","guid":{"rendered":"https:\/\/www.accube.co\/?page_id=70"},"modified":"2020-03-07T23:16:00","modified_gmt":"2020-03-07T22:16:00","slug":"dpzn","status":"publish","type":"page","link":"https:\/\/www.accube.co\/?page_id=70","title":{"rendered":"DPzN"},"content":{"rendered":"\n<p>Da\u0148ov\u00e9 priznanie z Nehnute\u013enosti<\/p>\n\n\n\n<p>Da\u0148 z&nbsp;nehnute\u013enost\u00ed upravuje z\u00e1kon \u010d. 582\/2004 Z. z. o&nbsp;miestnych daniach a&nbsp;miestnom poplatku za komun\u00e1lne odpady a&nbsp;drobn\u00e9 stavebn\u00e9 odpady (\u010falej len \u201ez\u00e1kon o&nbsp;miestnych daniach\u201c).<\/p>\n\n\n\n<p>Predmetom dane z&nbsp;nehnute\u013enost\u00ed je:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>da\u0148 z&nbsp;pozemkov,<\/li><li>da\u0148 zo stavieb,<\/li><li>da\u0148 z&nbsp;bytov a&nbsp;nebytov\u00fdch priestorov v&nbsp;bytovom dome.<\/li><\/ul>\n\n\n\n<p>Da\u0148 z&nbsp;nehnute\u013enost\u00ed a&nbsp;vz\u0165ahuje na fyzick\u00e9 aj pr\u00e1vnick\u00e9 osoby (napr. s.r.o., a.s.).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zda\u0148ovacie obdobie pri dani z&nbsp;nehnute\u013enosti na rok 2020<\/h2>\n\n\n\n<p>Kalend\u00e1rny rok je zda\u0148ovac\u00edm obdob\u00edm pre v\u0161etky miestne dane a&nbsp;poplatky, a&nbsp;teda aj pre da\u0148 z&nbsp;nehnute\u013enost\u00ed. Pri tejto dani si v\u0161ak treba d\u00e1va\u0165 pozor na to, \u017ee sa plat\u00ed za zda\u0148ovacie obdobie dopredu. Znamen\u00e1 to, \u017ee da\u0148 z&nbsp;nehnute\u013enost\u00ed zaplaten\u00e1 v&nbsp;roku 2020 sa vz\u0165ahuje na kalend\u00e1rny rok 2020 (nie na rok 2019).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Spr\u00e1vca dane z&nbsp;nehnute\u013enost\u00ed<\/h2>\n\n\n\n<p>Da\u0148 z&nbsp;nehnute\u013enost\u00ed predstavuje miestnu da\u0148, t. j. pr\u00edjem z nej plynie do rozpo\u010dtu obce alebo mesta. Da\u0148 z&nbsp;nehnute\u013enost\u00ed je upraven\u00e1&nbsp;<strong>v\u0161eobecne z\u00e1v\u00e4zn\u00fdmi nariadeniami<\/strong>, ktor\u00e9 okrem in\u00e9ho obsahuj\u00fa aj sadzby dane, jej oslobodenia alebo zn\u00ed\u017eenia.<\/p>\n\n\n\n<p>Spr\u00e1vcom dane z nehnute\u013enost\u00ed nie je obec, v&nbsp;ktorej m\u00e1 da\u0148ovn\u00edk nahl\u00e1sen\u00fd trval\u00fd pobyt, resp. s\u00eddlo podnikania, ale&nbsp;<strong>obec, na ktorej \u00fazem\u00ed sa nehnute\u013enos\u0165 nach\u00e1dza<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00e9 priznanie z Nehnute\u013enosti Da\u0148 z&nbsp;nehnute\u013enost\u00ed upravuje z\u00e1kon \u010d. 582\/2004 Z. z. o&nbsp;miestnych daniach a&nbsp;miestnom poplatku za komun\u00e1lne odpady a&nbsp;drobn\u00e9 stavebn\u00e9 odpady (\u010falej len \u201ez\u00e1kon o&nbsp;miestnych daniach\u201c). Predmetom dane z&nbsp;nehnute\u013enost\u00ed je: da\u0148 z&nbsp;pozemkov, da\u0148 zo stavieb, da\u0148 z&nbsp;bytov a&nbsp;nebytov\u00fdch priestorov v&nbsp;bytovom dome. Da\u0148 z&nbsp;nehnute\u013enost\u00ed a&nbsp;vz\u0165ahuje na fyzick\u00e9 aj pr\u00e1vnick\u00e9 osoby (napr. s.r.o., a.s.). Zda\u0148ovacie obdobie &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/www.accube.co\/?page_id=70\" class=\"more-link\">Pokra\u010dova\u0165 v \u010d\u00edtan\u00ed<span class=\"screen-reader-text\"> &#8222;DPzN&#8220;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-70","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/pages\/70","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.accube.co\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70"}],"version-history":[{"count":2,"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/pages\/70\/revisions"}],"predecessor-version":[{"id":116,"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/pages\/70\/revisions\/116"}],"wp:attachment":[{"href":"https:\/\/www.accube.co\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}