{"id":5184,"date":"2026-02-26T07:37:08","date_gmt":"2026-02-26T07:37:08","guid":{"rendered":"https:\/\/www.europesays.com\/sk\/5184\/"},"modified":"2026-02-26T07:37:08","modified_gmt":"2026-02-26T07:37:08","slug":"danove-priznanie-sa-blizi-kto-ho-musi-podat","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/sk\/5184\/","title":{"rendered":"Da\u0148ov\u00e9 priznanie sa bl\u00ed\u017ei: Kto ho mus\u00ed poda\u0165?"},"content":{"rendered":"

\t\t\t\t\t\t\t<\/p>\n

\t\t\t\t\tFoto: TASR<\/p>\n

\t\t\t\"autor<\/p>\n

Marec so sebou ka\u017edoro\u010dne prin\u00e1\u0161a povinnosti spojen\u00e9 s priznan\u00edm pr\u00edjmov za predch\u00e1dzaj\u00faci rok. Inak tomu nie je ani tento rok a term\u00edn pre podanie da\u0148ov\u00e9ho priznania plat\u00ed do 31. marca. Kto mus\u00ed dane prizna\u0165 a ak\u00e9 s\u00fa v\u00fdnimky, pribl\u00ed\u017eila finan\u010dn\u00e1 spr\u00e1va.<\/p>\n

Povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie<\/a> k\u00a0dani z\u00a0pr\u00edjmov za rok 2025 sa pod\u013ea finan\u010dnej spr\u00e1vy t\u00fdka \u0161irok\u00e9ho okruhu da\u0148ovn\u00edkov, od zamestnancov s viacer\u00fdmi pr\u00edjmami cez \u017eivnostn\u00edkov a\u017e po pr\u00e1vnick\u00e9 osoby.<\/p>\n

Mohlo by v\u00e1s zauj\u00edma\u0165:<\/p>\n

Reklama<\/p>\n

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Da\u0148ov\u00e9 priznanie k\u00a0dani z\u00a0pr\u00edjmov fyzick\u00fdch os\u00f4b mus\u00ed poda\u0165 ka\u017ed\u00fd da\u0148ovn\u00edk<\/a>, ak jeho zdanite\u013en\u00e9 pr\u00edjmy presiahli 2 876,90 eura. \u201eDo t\u00fdchto pr\u00edjmov sa zah\u0155\u0148a ak\u00fdko\u013evek dosiahnut\u00fd pr\u00edjem, ktor\u00fd je predmetom dane a nie je od dane osloboden\u00fd. Zah\u0155\u0148a sa sem aj pr\u00edjem dosiahnut\u00fd zo zdrojov v zahrani\u010d\u00ed, ak ide o da\u0148ovn\u00edka s neobmedzenou da\u0148ovou povinnos\u0165ou,\u201c informuj\u00fa daniari.<\/p>\n

Priznanie s\u00fa pritom pod\u013ea finan\u010dnej spr\u00e1vy<\/a> povinn\u00ed poda\u0165 aj zamestnanci, ktor\u00fdm zamestn\u00e1vate\u013e neurobil ro\u010dn\u00e9 z\u00fa\u010dtovanie dane alebo ak mali viacero zamestn\u00e1vate\u013eov a\u00a0s\u00fa\u010dasne \u010fal\u0161ie druhy pr\u00edjmov.<\/p>\n

Z\u00e1kon v\u0161ak pozn\u00e1 aj v\u00fdnimky. Da\u0148ovn\u00edk\u00a0(fyzick\u00e1 osoba) nem\u00e1\u00a0povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie:<\/p>\n

ak jeho celkov\u00e9 zdanite\u013en\u00e9 pr\u00edjmy dosiahnut\u00e9 v roku 2025\u00a0nepresiahli\u00a0sumu 2\u00a0876,90 eura s v\u00fdnimkou da\u0148ovn\u00edka, ktor\u00fd vyk\u00e1zal da\u0148ov\u00fa stratu,<\/p>\n

dosiahol pr\u00edjmy osloboden\u00e9 od dane (napr. matersk\u00fd a rodi\u010dovsk\u00fd pr\u00edspevok),<\/p>\n

dosiahol pr\u00edjmy, ktor\u00e9 nie s\u00fa predmetom dane<\/a> (napr. \u00faver, p\u00f4\u017ei\u010dka, dar \u2013 s\u00a0v\u00fdnimkou darov, ktor\u00e9 s\u00favisia s podnikan\u00edm),<\/p>\n

dosiahol pr\u00edjmy, z ktor\u00fdch bola da\u0148 vyberan\u00e1 zr\u00e1\u017ekou (napr. podiely na zisku, d\u00e1vky z doplnkov\u00e9ho d\u00f4chodkov\u00e9ho sporenia, plnenia z poistenia).<\/p>\n

\tBudete za rok 2025 pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie?<\/p>\n

Da\u0148ov\u00e9 priznanie k dani z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b je povinn\u00e1 poda\u0165 ka\u017ed\u00e1 pr\u00e1vnick\u00e1 osoba, okrem v\u00fdnimiek:<\/p>\n

pr\u00e1vnick\u00e9 osoby<\/a>, ktor\u00e9 nie s\u00fa zalo\u017een\u00e9 na podnikanie a maj\u00fa len pr\u00edjmy, ktor\u00e9 nie s\u00fa predmetom dane alebo s\u00fa zda\u0148ovan\u00e9 zr\u00e1\u017ekou,<\/p>\n

N\u00e1rodn\u00e1 banka Slovenska, ak m\u00e1 iba pr\u00edjmy, ktor\u00e9 nie s\u00fa predmetom dane alebo s\u00fa zda\u0148ovan\u00e9 zr\u00e1\u017ekou,<\/p>\n

ob\u010dianske zdru\u017eenia, ak maj\u00fa len pr\u00edjmy, ktor\u00e9 nie s\u00fa predmetom dane alebo s\u00fa zda\u0148ovan\u00e9 zr\u00e1\u017ekou, a pr\u00edjmy z \u010dlensk\u00fdch pr\u00edspevkov, ktor\u00e9 s\u00fa od dane osloboden\u00e9,<\/p>\n

rozpo\u010dtov\u00e9 a pr\u00edspevkov\u00e9 organiz\u00e1cie, ak maj\u00fa okrem pr\u00edjmov zda\u0148ovan\u00fdch zr\u00e1\u017ekou len pr\u00edjmy osloboden\u00e9 od dane,<\/p>\n

registrovan\u00e9 cirkvi a n\u00e1bo\u017eensk\u00e9 spolo\u010dnosti, ak maj\u00fa iba pr\u00edjmy z kostoln\u00fdch zbierok, cirkevn\u00fdch \u00fakonov, pr\u00edspevkov a pr\u00edjmy zda\u0148ovan\u00e9 zr\u00e1\u017ekou.<\/p>\n

Ak si v\u0161ak nest\u00edhate splni\u0165 svoje da\u0148ov\u00e9 povinnosti do konca marca, m\u00e1te aj \u010fal\u0161iu mo\u017enos\u0165. Da\u0148ovn\u00edk si toti\u017e m\u00f4\u017ee podanie da\u0148ov\u00e9ho priznania k\u00a0dani z\u00a0pr\u00edjmov odlo\u017ei\u0165, napr. pre nedostatok \u010dasu na spracovanie podkladov \u010di z\u00a0d\u00f4vodu poberania pr\u00edjmov zo zahrani\u010dia. <\/p>\n

\u201eOzn\u00e1menie o\u00a0pred\u013a\u017een\u00ed lehoty na podanie da\u0148ov\u00e9ho priznania sa pod\u00e1va na predp\u00edsanom tla\u010dive jednotnom pre fyzick\u00e9 aj pr\u00e1vnick\u00e9 osoby. Nie je potrebn\u00e9 uv\u00e1dza\u0165 d\u00f4vod odkladu a spr\u00e1vca dane ho neschva\u013euje. Mus\u00ed by\u0165 podan\u00e9 najnesk\u00f4r do 31. marca 2026,\u201c upozor\u0148uje finan\u010dn\u00e1 spr\u00e1va.<\/p>\n

Viac o t\u00e9me:
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\tda\u0148 z pr\u00edjmov\t\t\t\t\t\t\t\t\t\t<\/a>
\n\t\t\t\t\t\t\t\t\t\t, \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\tdane\t\t\t\t\t\t\t\t\t\t<\/a>
\n\t\t\t\t\t\t\t\t\t\t, \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\tda\u0148ov\u00e9 priznanie\t\t\t\t\t\t\t\t\t\t<\/a>
\n\t\t\t\t\t\t\t\t\t\t, \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\tfinan\u010dn\u00e1 spr\u00e1va\t\t\t\t\t\t\t\t\t\t<\/a>
\n\t\t\t\t\t\t\t\t\t\t, \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\tpr\u00e1vnick\u00e9 osoby\t\t\t\t\t\t\t\t\t\t<\/a>
\n\t\t\t\t\t\t\t\t\t\t, \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\tzamestnanci\t\t\t\t\t\t\t\t\t\t<\/a>
\n\t\t\t\t\t\t\t\t\t\t, \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\tzdanite\u013en\u00e9 pr\u00edjmy\t\t\t\t\t\t\t\t\t\t<\/a>
\n\t\t\t\t\t\t\t\t\t\t, \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\u017eivnostn\u00edci\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n","protected":false},"excerpt":{"rendered":"Foto: TASR Marec so sebou ka\u017edoro\u010dne prin\u00e1\u0161a povinnosti spojen\u00e9 s priznan\u00edm pr\u00edjmov za predch\u00e1dzaj\u00faci rok. Inak tomu nie…\n","protected":false},"author":2,"featured_media":5185,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[64,2001,693,694,65,66,2002,3147,43,40,39,42,41,3148,3149,3150],"class_list":{"0":"post-5184","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-ekonomika","8":"tag-business","9":"tag-dan-z-prijmov","10":"tag-dane","11":"tag-danove-priznanie","12":"tag-economic","13":"tag-ekonomika","14":"tag-financna-sprava","15":"tag-pravnicke-osoby","16":"tag-sk","17":"tag-slovak","18":"tag-slovakia","19":"tag-slovencina","20":"tag-slovensko","21":"tag-zamestnanci","22":"tag-zdanitelne-prijmy","23":"tag-zivnostnici"},"share_on_mastodon":{"url":"","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/5184","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/comments?post=5184"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/5184\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media\/5185"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media?parent=5184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/categories?post=5184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/tags?post=5184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}