{"id":13921,"date":"2018-01-29T12:58:37","date_gmt":"2018-01-29T12:58:37","guid":{"rendered":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/elsa\/prakmagazine\/"},"modified":"2026-02-01T19:37:35","modified_gmt":"2026-02-01T18:37:35","slug":"prakmagazine","status":"publish","type":"page","link":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/elsa\/prakmagazine\/","title":{"rendered":"2%"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>INFORM\u00c1CIE K&nbsp;MO\u017dNOSTI POUK\u00c1ZA\u0164 2% z&nbsp;dane z&nbsp;pr\u00edjmu za rok 2025<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokia\u013e m\u00e1 pr\u00e1vnick\u00e1 osoba hospod\u00e1rsky rok odli\u0161n\u00fd od kalend\u00e1rneho roka, pod\u00e1va da\u0148ov\u00e9 priznanie a poukazuje 2% z dane v term\u00edne na podanie da\u0148ov\u00e9ho priznania.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00dadaje o\u00a0OZ Eur\u00f3pske zdru\u017eenie \u0161tudentov pr\u00e1va Ko\u0161ice &#8211; PRIJ\u00cdMATE\u013d:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>I\u010cO<\/strong> \u2013 31990177<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>S\u00eddlo <\/strong>&#8211; Kov\u00e1\u010dska 238\/30, 040 01 Ko\u0161ice-Star\u00e9 Mesto<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Obchodn\u00e9 meno<\/strong> &#8211; Eur\u00f3pske zdru\u017eenie \u0161tudentov pr\u00e1va Ko\u0161ice<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pr\u00e1vna forma<\/strong> \u2013 Ob\u010dianske zdru\u017eenie<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zmena v\u00a0roku 2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00a0tomto roku doch\u00e1dza k\u00a0zmene, ke\u010f\u017ee 2% z\u00a0dane m\u00f4\u017eu fyzick\u00e9 osoby venova\u0165 jednak Va\u0161im rodi\u010dom (poberate\u013eom d\u00f4chodku) <strong>A\u00a0S\u00da\u010cASNE <\/strong>m\u00f4\u017eete venova\u0165 2 % z\u00a0dane aj <strong>ob\u010dianskemu zdru\u017eeniu <\/strong>( neziskovej organiz\u00e1cii), pri\u010dom \u00fadaje o\u00a0ob\u010dianskom zdru\u017een\u00ed aj rodi\u010doch uv\u00e1dzate na jednom tla\u010dive (spolu teda m\u00f4\u017eete venova\u0165 2% z dane jedn\u00e9mu rodi\u010dovi, 2% z dane druh\u00e9mu rodi\u010dovi a\u00a0 2% z dane ob\u010dianskemu zdru\u017eeniu).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Lehoty<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>31.03.2026 \u2013\u00a0<\/strong>posledn\u00fd term\u00edn na podanie\u00a0da\u0148ov\u00e9ho priznania pre <strong>fyzick\u00e9 osoby, ktor\u00e9 si pod\u00e1vaj\u00fa da\u0148ov\u00e9 priznanie<\/strong> \u2013\u00a0v r\u00e1mci da\u0148ov\u00e9ho priznania sa poukazuj\u00fa aj 2% z\u00a0dane<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>31.03.2026<\/strong>\u00a0\u2013 posledn\u00fd term\u00edn na podanie\u00a0da\u0148ov\u00e9ho priznania pre <strong>pr\u00e1vnick\u00e9 osoby<\/strong>\u00a0\u2013 v r\u00e1mci da\u0148ov\u00e9ho priznania sa poukazuj\u00fa aj 2% z\u00a0dane.\u00a0Ak chce pr\u00e1vnick\u00e1 osoba pouk\u00e1za\u0165 2% z dane, term\u00edn na podanie da\u0148ov\u00e9ho priznania je z\u00e1rove\u0148 aj\u00a0posledn\u00fdm term\u00ednom na darovanie financi\u00ed vo v\u00fd\u0161ke 0,5%.\u00a0Ak pr\u00e1vnick\u00e1 osoba nedaruje 0,5%, tak v roku 2026 m\u00f4\u017ee pouk\u00e1za\u0165\u00a0iba 1,0% z dane.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>30.04.2026<\/strong> \u2013\u00a0term\u00edn pre<strong>\u00a0zamestnancov na podanie Vyhl\u00e1senia o pouk\u00e1zan\u00ed 2% z dane<\/strong>\u00a0(spolu s\u00a0potvrden\u00edm o zaplaten\u00ed dane)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Postup krokov pre zamestnancov<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>15.2.2026 \u2013<\/strong>\u00a0posledn\u00fd term\u00edn pre zamestnancov, aby po\u017eiadali zamestn\u00e1vate\u013eov o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania zaplaten\u00fdch preddavkov na da\u0148 z pr\u00edjmov fyzick\u00fdch os\u00f4b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Potom po\u017eiadajte zamestn\u00e1vate\u013ea, aby V\u00e1m vystavil alebo potvrdil tla\u010divo \u2013 potvrdenie o\u00a0zaplaten\u00ed dane<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00a0potvrdenia o\u00a0zaplaten\u00ed dane si m\u00f4\u017eete vypo\u010d\u00edta\u0165 2% z\u00a0Va\u0161ej dane<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1sledne vypl\u0148te\u00a0\u00a0 tla\u010divo &#8211; vyhl\u00e1senie\u00a0 o\u00a0pouk\u00e1zan\u00ed podielu dane z\u00a0pr\u00edjmov fyzickej osoby \u2013 vyp\u013a\u0148ate \u00fadaje o\u00a0da\u0148ovn\u00edkovi, o\u00a0prij\u00edmate\u013eovi (vi\u010f bod 1) \u00a0a \u00fadaje o rodi\u010doch<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a0Do <strong>30.04. 2026<\/strong> doru\u010dte na ktor\u00fdko\u013evek da\u0148ov\u00fd \u00farad vyplnen\u00e9 vyhl\u00e1senie o\u00a0pouk\u00e1zan\u00ed podielu dane z\u00a0pr\u00edjmov fyzickej osoby a\u00a0potvrdenie o\u00a0zaplaten\u00ed dane.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Postup krokov pre fyzick\u00e9 osoby, ktor\u00e9 si pod\u00e1vaj\u00fa da\u0148ov\u00e9 priznanie \u2013 Fyzick\u00e9 osoby &#8211; podnikatelia<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vypo\u010d\u00edtajte si 2% z Va\u0161ej zaplatenej dane za rok 2025 \u2013 to je maxim\u00e1lna suma, ktor\u00fa m\u00f4\u017eete v prospech prij\u00edmate\u013ea pouk\u00e1za\u0165, ak ste v roku 2025 neboli dobrovo\u013en\u00edkom, alebo dobrovo\u013en\u00edcky odpracovali menej ako 40 hod\u00edn. Ak ste boli dobrovo\u013en\u00edkom m\u00f4\u017eete pouk\u00e1za\u0165 3 % z\u00a0dane.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2% z\u00a0dane poukazujete priamo v\u00a0da\u0148ovom priznan\u00ed (elektronicky alebo listinne) vo vyhraden\u00fdch kol\u00f3nkach \u2013 \u00a0\u010das\u0165 XII \u2013 vypln\u00edte \u00fadaje o\u00a0prij\u00edmate\u013eovi a rodi\u010doch<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lehota: 31. 03. 2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Postup krokov pre pr\u00e1vnick\u00e9 osoby<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a0Vypo\u010d\u00edtajte si va\u0161e 1% (2%) z dane z pr\u00edjmov pr\u00e1vnickej osoby \u2013 to je maxim\u00e1lna suma, ktor\u00fa m\u00f4\u017eete pouk\u00e1za\u0165 v prospech prij\u00edmate\u013ea\/prij\u00edmate\u013eov. Pouk\u00e1za\u0165 m\u00f4\u017eete aj menej ako 1% (2%), mus\u00ed v\u0161ak by\u0165 splnen\u00e1 podmienka\u00a0minim\u00e1lne 8 \u20ac\u00a0na jedn\u00e9ho prij\u00edmate\u013ea.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak chce pr\u00e1vnick\u00e1 osoba pouk\u00e1za\u0165 2% z dane, term\u00edn na podanie da\u0148ov\u00e9ho priznania je z\u00e1rove\u0148 aj\u00a0posledn\u00fdm term\u00ednom na darovanie financi\u00ed vo v\u00fd\u0161ke 0,5%.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak pr\u00e1vnick\u00e1 osoba nedaruje 0,5%, tak v roku 2026 m\u00f4\u017ee pouk\u00e1za\u0165\u00a0iba 1,0% z dane. (vyzna\u010d\u00ed v da\u0148ovom priznan\u00ed, \u017ee poukazuje iba 1% z dane.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak pr\u00e1vnick\u00e1 osoba daruje 0,5 % m\u00f4\u017ee pouk\u00e1za\u0165 2,0 % z\u00a0dane. (vyzna\u010d\u00ed v da\u0148ovom priznan\u00ed, \u017ee poukazuje\u00a0 2% z dane)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pr\u00e1vnick\u00e1 osoba poukazuje v\u00a0da\u0148ovom priznan\u00ed \u2013 \u010das\u0165 VII<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lehota &#8211; <strong>31.03.2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak\u00a0pr\u00e1vnick\u00e1 osoba ozn\u00e1mi da\u0148ov\u00e9mu \u00faradu pred\u013a\u017eenie term\u00ednu na podanie da\u0148ov\u00e9ho priznania, tak 2% z dane poukazuje v tomto pred\u013a\u017eenom term\u00edne!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>INFORM\u00c1CIE K&nbsp;MO\u017dNOSTI POUK\u00c1ZA\u0164 2% z&nbsp;dane z&nbsp;pr\u00edjmu za rok 2025 Pokia\u013e m\u00e1 pr\u00e1vnick\u00e1 osoba hospod\u00e1rsky rok odli\u0161n\u00fd od kalend\u00e1rneho roka, pod\u00e1va da\u0148ov\u00e9 priznanie a poukazuje 2% z dane v term\u00edne na podanie da\u0148ov\u00e9ho priznania. \u00dadaje o\u00a0OZ Eur\u00f3pske zdru\u017eenie \u0161tudentov pr\u00e1va Ko\u0161ice &#8211; PRIJ\u00cdMATE\u013d: I\u010cO \u2013 31990177 S\u00eddlo &#8211; Kov\u00e1\u010dska 238\/30, 040 01 Ko\u0161ice-Star\u00e9 Mesto Obchodn\u00e9 meno &hellip; <a href=\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/elsa\/prakmagazine\/\">\u010c\u00edta\u0165 \u010falej<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":13265,"menu_order":6,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-13921","page","type-page","status-publish","hentry"],"acf":{"acf_link_na_externy_obsah":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2% - Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/elsa\/prakmagazine\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2% - Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160\" \/>\n<meta property=\"og:description\" content=\"INFORM\u00c1CIE K&nbsp;MO\u017dNOSTI POUK\u00c1ZA\u0164 2% z&nbsp;dane z&nbsp;pr\u00edjmu za rok 2025 Pokia\u013e m\u00e1 pr\u00e1vnick\u00e1 osoba hospod\u00e1rsky rok odli\u0161n\u00fd od kalend\u00e1rneho roka, pod\u00e1va da\u0148ov\u00e9 priznanie a poukazuje 2% z dane v term\u00edne na podanie da\u0148ov\u00e9ho priznania. \u00dadaje o\u00a0OZ Eur\u00f3pske zdru\u017eenie \u0161tudentov pr\u00e1va Ko\u0161ice &#8211; 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