[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.regent.sk\/dan-z-motorovych-vozidiel-pre-rok-2019\/#Article","mainEntityOfPage":"https:\/\/www.regent.sk\/dan-z-motorovych-vozidiel-pre-rok-2019\/","headline":"Da\u0148 z motorov\u00fdch vozidiel pre rok 2019","name":"Da\u0148 z motorov\u00fdch vozidiel pre rok 2019","description":"Ak ste v\u00a0minulom kalend\u00e1rnom roku aspo\u0148 jeden de\u0148 vyu\u017e\u00edvali motorov\u00e9 vozidlo na podnikanie a\u00a0uplatnili s\u00a0k\u00a0nemu … ","datePublished":"2025-02-26","dateModified":"2023-04-28","author":{"@type":"Person","@id":"https:\/\/www.regent.sk\/author\/#Person","name":"","url":"https:\/\/www.regent.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/f3f77307dfb7a1a6ad06d8ef95ed6ed296a0507575d3814dc8c8630c3a7fa477?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f3f77307dfb7a1a6ad06d8ef95ed6ed296a0507575d3814dc8c8630c3a7fa477?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"regent.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.regent.sk\/wp-content\/uploads\/img_a295824_w16791_t1547827189.jpg","url":"https:\/\/www.regent.sk\/wp-content\/uploads\/img_a295824_w16791_t1547827189.jpg","height":0,"width":0},"url":"https:\/\/www.regent.sk\/dan-z-motorovych-vozidiel-pre-rok-2019\/","about":["Podnikanie"],"wordCount":343,"articleBody":"Ak ste v\u00a0minulom kalend\u00e1rnom roku aspo\u0148 jeden de\u0148 vyu\u017e\u00edvali motorov\u00e9 vozidlo na podnikanie a\u00a0uplatnili s\u00a0k\u00a0nemu v\u00fddavky, tak t\u00fdm p\u00e1dom ste povinn\u00fd poda\u0165 da\u0148ov\u00e9 priznanie k\u00a0tomuto vozidlu. Viac inform\u00e1ci\u00ed sa do\u010d\u00edtate v\u00a0nasleduj\u00facom texte.Kedy V\u00e1m z\u00e1kon uklad\u00e1 povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie k\u00a0daniz\u00a0motorov\u00fdch vozidiel.Legislat\u00edvne da\u0148 z\u00a0motorov\u00fdch vozidiel upravuje z\u00e1kon \u010d. 361\/2014 Z.z. Pod\u013ea tohto z\u00e1kona je da\u0148ovn\u00edkom dane z\u00a0motorov\u00fdch vozidiel ka\u017ed\u00e1 osoba, ktor\u00e9 akoko\u013evek vyu\u017e\u00edva automobil na \u00fazem\u00ed Slovenskej republiky na podnikate\u013esk\u00e9 \u00fa\u010dely Medzi nev\u00fdhnutn\u00e9 skuto\u010dnosti patr\u00ed aby\u00a0 mal automobil eviden\u010dn\u00e9 \u010d\u00edslo platn\u00e9 na \u00fazem\u00ed Slovenskej republiky a\u00a0aby toto vozidlo vyu\u017e\u00edval aspo\u0148 1 de\u0148 v\u00a0roku.Rozozn\u00e1vame 5 druhov da\u0148ovn\u00edkov\u00a0 dane z\u00a0motorov\u00fdch vozidiel pod\u013ea z\u00e1konaAk sa n\u00e1jdete aspo\u0148 v\u00a0jednej z\u00a0nasleduj\u00facich 5 druhov ste povinn\u00fd pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie. Da\u0148ovn\u00edkom m\u00f4\u017ee ako fyzick\u00e1 tak aj pr\u00e1vnick\u00e1 osoba, ktor\u00e1:\t\tM\u00e1 v\u00a0doklade ako dr\u017eite\u013ea vozidla zap\u00edsan\u00fa svoju spolo\u010dnos\u0165 prostredn\u00edctvom, ktorej podnik\u00e1\t\tPou\u017e\u00edva vozidlo, v\u00a0ktor\u00e9ho doklade je uveden\u00e1 osoba dr\u017eite\u013ea vozidla, ktor\u00e1 zomrela, zanikla alebo bola len zru\u0161en\u00e1\t\tPr\u00e1vnick\u00e1 osoba, ktor\u00e1 je zap\u00edsan\u00e1 v\u00a0doklade\t\tPou\u017e\u00edva vozidlo, v\u00a0ktor\u00e9ho doklade je uveden\u00fd ako dr\u017eite\u013e vozidla osoba, ktor\u00e1 nepou\u017e\u00edva vozidlo na podnikanie ani \u017eiadnu in\u00fa podnikate\u013esk\u00fa \u010dinnos\u0165\t\tAk je zamestn\u00e1vate\u013eom a\u00a0vypl\u00e1ca zamestnancom cestovn\u00e9 n\u00e1hrady za pou\u017e\u00edvanie motorov\u00e9ho vozidla, ktor\u00e9 sa nevyu\u017e\u00edva na podnikanieTreba si da\u0165 v\u0161ak pozor, preto\u017ee \u010dasto sa zab\u00fada, \u017ee da\u0148ov\u00e9 priznanie\u00a0 k\u00a0dani z\u00a0motorov\u00e9ho vozidla mus\u00ed poda\u0165 aj zamestn\u00e1vate\u013e,\u00a0 ktor\u00fd zaplatil cestovn\u00e9 n\u00e1hrady zamestnancovi, ktor\u00fd pou\u017eil pri pr\u00e1ci vlastn\u00e9 motorov\u00e9 vozidlo zap\u00edsane v\u00a0Slovenskej republikePovinnos\u0165ou zamestn\u00e1vate\u013ea je evidova\u0165, kedy a\u00a0za ak\u00e9 vozidlo vyplatil cestovn\u00e9 n\u00e1hrady.                                                                                                                                                                                                                                                                                                                                                                                        4.3\/5 - (7 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Da\u0148 z motorov\u00fdch vozidiel pre rok 2019","item":"https:\/\/www.regent.sk\/dan-z-motorovych-vozidiel-pre-rok-2019\/#breadcrumbitem"}]}]