{"id":571,"date":"2022-04-22T10:54:00","date_gmt":"2022-04-22T08:54:00","guid":{"rendered":"https:\/\/vecernespravy.sk\/?p=571"},"modified":"2022-04-22T10:54:13","modified_gmt":"2022-04-22T08:54:13","slug":"kto-moze-uplatnit-zlavu-na-studenta-v-danovom-priznani-za-rok-2021","status":"publish","type":"post","link":"https:\/\/vecernespravy.sk\/?p=571","title":{"rendered":"Kto m\u00f4\u017ee uplatni\u0165 z\u013eavu na \u0161tudenta v da\u0148ovom priznan\u00ed za rok 2021?"},"content":{"rendered":"\n

\u0160tudujete a pri pr\u00e1ci si privyr\u00e1bate? Kedy ako pracuj\u00faci \u0161tudent mus\u00edte odovzda\u0165 da\u0148ov\u00e9 priznanie? A dokedy je mo\u017en\u00e9 uplatni\u0165 da\u0148ov\u00fa z\u013eavu na \u0161tudenta a za ak\u00fdch okolnost\u00ed?<\/p>\n\n\n\n

Pokia\u013e je \u0161tudent zamestnanec alebo brig\u00e1dnik a u zamestn\u00e1vate\u013ea podp\u00edsal ru\u017eov\u00fd formul\u00e1r vyhl\u00e1senie da\u0148ovn\u00edka k dani, m\u00f4\u017ee mesa\u010dne \u010derpa\u0165 da\u0148ov\u00e9 z\u013eavy, na ktor\u00e9 m\u00e1 n\u00e1rok a pr\u00edpadne aj da\u0148ov\u00e9 zv\u00fdhodnenia na deti alebo da\u0148ov\u00fd bonus. Pokia\u013e je \u0161tuduj\u00faca osoba SZ\u010cO, tieto z\u013eavy neuplat\u0148uje mesa\u010dne, ale raz ro\u010dne v da\u0148ovom priznan\u00ed.<\/p>\n\n\n\n

Kedy mus\u00ed \u0161tudent odovzda\u0165 da\u0148ov\u00e9 priznanie?
Samostatne z\u00e1robkov\u00e1 \u010dinnos\u0165 u \u0161tudenta
Da\u0148ov\u00e1 z\u013eava na \u0161tudenta
Ko\u013eko je z\u013eava na \u0161tudenta?
Ako na z\u013eavu, ke\u010f som mal status \u0161tudenta len po \u010das\u0165 roka?
Uplatnenie z\u013eavy len po \u010das\u0165 roka a da\u0148ov\u00e9 priznanie
Kedy mus\u00ed \u0161tudent odovzda\u0165 da\u0148ov\u00e9 priznanie?
\u0160tudenti s\u00fa povinn\u00ed poda\u0165 da\u0148ov\u00e9 priznanie, ak podnikaj\u00fa, maj\u00fa pr\u00edjmy plyn\u00face z dvoch a viac zamestnan\u00ed s\u00fabe\u017ene (pri DPP a DP\u010c nad limitn\u00e9 sumy), z pren\u00e1jmu a kapit\u00e1lov\u00e9ho majetku za predpokladu, \u017ee da\u0148 nie je zrazen\u00e1 zvl\u00e1\u0161tnou sadzbou dane priamo u platite\u013ea.<\/p>\n\n\n\n

Zdani\u0165 sa navy\u0161e mus\u00ed aj pr\u00edle\u017eitostn\u00fd pr\u00edjem nad 30 000 Sk. T\u00fdm je na \u00fa\u010dely dan\u00ed myslen\u00fd napr. predaj ovocia a zeleniny z vlastnej z\u00e1hrady alebo chov v\u010diel. Tu je v\u0161ak limitom 500 Sk na jedno v\u010delstvo s t\u00fdm, \u017ee kompletn\u00fd po\u010det v\u010delstiev nesmie presiahnu\u0165 60.<\/p>\n\n\n\n

Da\u0148ov\u00e1 z\u013eava na \u0161tudenta: kto uplatn\u00ed, vy\u0161\u0161ie, ako na to
Zdroj: Shutterstock<\/p>\n\n\n\n

Samostatne z\u00e1robkov\u00e1 \u010dinnos\u0165 u \u0161tudenta
Pokia\u013e si privyr\u00e1bate pri \u0161t\u00fadiu ako SZ\u010cO podnikan\u00edm, je va\u0161a samostatne z\u00e1robkov\u00e1 \u010dinnos\u0165 hodnoten\u00e1 na \u00fa\u010dely poistenia ako \u010dinnos\u0165 ved\u013eaj\u0161ia. A aj ke\u010f za osoby so statusom \u0161tudenta odv\u00e1dza poistn\u00e9 na zdravotn\u00e9 poistenie \u0161t\u00e1t, t\u00ed podnikaj\u00faci ho bud\u00fa odv\u00e1dza\u0165 aj zo z\u00e1robkovej \u010dinnosti, a to pri ved\u013eaj\u0161ej \u010dinnosti v\u017edy zo skuto\u010dne dosiahnut\u00e9ho zisku. Nemusia teda plati\u0165 minim\u00e1lne z\u00e1lohy, ktor\u00e9 s\u00fa stanoven\u00e9 pre hlavn\u00fa \u010dinnos\u0165. Soci\u00e1lne poistenie sa do limitu, ktor\u00fdm bola pre rok 2021 \u010diastka 85 058 K\u010d (v roku 2022 \u010din\u00ed limit 93 387 K\u010d), neplat\u00ed v\u00f4bec.<\/p>\n\n\n\n

Doba str\u00e1ven\u00e1 \u0161t\u00fadiom na strednej i vysokej \u0161kole sa u dne\u0161n\u00fdch \u0161tudentov nehodnot\u00ed ako n\u00e1hradn\u00e1 doba poistenia pre n\u00e1rok na starobn\u00fd d\u00f4chodok.<\/p>\n\n\n\n

Da\u0148ov\u00e1 z\u013eava na \u0161tudenta
Z\u013eava na \u0161tudenta je definovan\u00e1 v \u00a7 35ba ods. 1 p\u00edsm. f) z\u00e1kona o daniach z pr\u00edjmov \u010d. 586\/1992 Zb.<\/p>\n\n\n\n

Da\u0148ov\u00fa z\u013eavu na \u0161tudenta m\u00f4\u017eu v r\u00e1mci dan\u00ed uplatni\u0165 osoby, ktor\u00e9 sa s\u00fastavne pripravuj\u00fa na bud\u00face povolanie \u0161t\u00fadiom alebo predp\u00edsan\u00fdm v\u00fdcvikom, a to najdlh\u0161ie do 26 rokov veku. V\u00fdnimku tvoria t\u00ed, ktor\u00ed najprv \u0161tuduj\u00fa prezen\u010dn\u00fa formu \u0161t\u00fadia v doktorandskom \u0161tudijnom programe, ktor\u00fd poskytuje vysoko\u0161kolsk\u00e9 vzdelanie. T\u00ed m\u00f4\u017eu da\u0148ov\u00fa z\u013eavy na \u0161tudenta uplat\u0148ova\u0165 v zamestnan\u00ed, na brig\u00e1de alebo v podnikan\u00ed do 28 rokov veku.<\/p>\n\n\n\n

\"\"<\/figure><\/div>\n\n\n\n

Ko\u013eko je z\u013eava na \u0161tudenta?
Ro\u010dn\u00e1 z\u013eava na \u0161tudenta \u010din\u00ed 4 020 K\u010d. V da\u0148ovom priznan\u00ed ju m\u00f4\u017eete vyu\u017ei\u0165 v 5. oddiele ako polo\u017eku 69. \u0160tudenti v zamestnan\u00ed \u010di pri pr\u00e1ci na DPP alebo DP\u010c ju m\u00f4\u017eu \u010derpa\u0165 aj mesa\u010dne. Da\u0148ov\u00e1 povinnos\u0165 sa im ka\u017ed\u00fd mesiac zn\u00ed\u017ei o 335 K\u010d.<\/p>\n\n\n\n

Zamestnanci, podnikatelia i brig\u00e1dnici v\u0161ak navy\u0161e m\u00f4\u017eu vyu\u017ei\u0165 aj z\u00e1kladn\u00fa da\u0148ov\u00fa z\u013eavu na poplatn\u00edka, ktor\u00e1 v roku 2021 predstavovala mesa\u010dne 2 320 Sk, ro\u010dne potom 27 840 Sk.<\/p>\n\n\n\n

V roku 2022 potom op\u00e4\u0165 do\u0161lo k zv\u00fd\u0161eniu da\u0148ovej z\u013eavy na da\u0148ovn\u00edka o 3 000 Sk a \u010din\u00ed teda mesa\u010dne 2 570 Sk, ro\u010dne potom 30 840 Sk.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0160tudujete a pri pr\u00e1ci si privyr\u00e1bate? Kedy ako pracuj\u00faci \u0161tudent mus\u00edte odovzda\u0165 da\u0148ov\u00e9 priznanie? A dokedy je mo\u017en\u00e9 uplatni\u0165 da\u0148ov\u00fa z\u013eavu na \u0161tudenta a za ak\u00fdch okolnost\u00ed? Pokia\u013e je \u0161tudent zamestnanec alebo brig\u00e1dnik a u zamestn\u00e1vate\u013ea podp\u00edsal ru\u017eov\u00fd formul\u00e1r vyhl\u00e1senie da\u0148ovn\u00edka k dani, m\u00f4\u017ee mesa\u010dne \u010derpa\u0165 da\u0148ov\u00e9 z\u013eavy, na ktor\u00e9 m\u00e1 n\u00e1rok a pr\u00edpadne aj […]<\/p>\n","protected":false},"author":2,"featured_media":572,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-571","post","type-post","status-publish","format-standard","has-post-thumbnail","category-rady-a-navody"],"amp_enabled":false,"_links":{"self":[{"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=\/wp\/v2\/posts\/571","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=571"}],"version-history":[{"count":0,"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=\/wp\/v2\/posts\/571\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=\/wp\/v2\/media\/572"}],"wp:attachment":[{"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}