{"id":4239,"date":"2025-07-06T19:10:25","date_gmt":"2025-07-06T18:10:25","guid":{"rendered":"https:\/\/www.lidaybasaryova.sk\/?p=4239"},"modified":"2025-07-27T19:27:20","modified_gmt":"2025-07-27T18:27:20","slug":"obcianske-zdruzenia-neplatia-minimalnu-dan-ani-ked-maju-zdanitelne-prijmy","status":"publish","type":"post","link":"https:\/\/www.lidaybasaryova.sk\/en\/obcianske-zdruzenia-neplatia-minimalnu-dan-ani-ked-maju-zdanitelne-prijmy\/","title":{"rendered":"Civic associations are not required to pay the minimum tax even if they have taxable income."},"content":{"rendered":"<p>Mnoh\u00ed zakladatelia a \u010dlenovia ob\u010dianskych zdru\u017een\u00ed sa p\u00fdtaj\u00fa, \u010di ich organiz\u00e1cie musia plati\u0165 minim\u00e1lnu da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b tzv. da\u0148ov\u00fa licenciu. Dobr\u00e1 spr\u00e1va znie: <strong>Nemusia<\/strong> &#8211; patria medzi tzv. neziskov\u00fdch da\u0148ovn\u00edkov.<\/p>\n\n\n\n<p><strong>Ke\u010f\u017ee poskytujeme pr\u00e1vne slu\u017eby viacer\u00fdm ob\u010dianskym zdru\u017eeniam a&nbsp;in\u00fdm neziskov\u00fdm subjektom, m\u00e1me bohat\u00e9 sk\u00fasenosti so \u0161pecifikami, ktor\u00e9 sa na tak\u00e9to subjekty vz\u0165ahuj\u00fa. Ak rie\u0161ite pr\u00e1vne ot\u00e1zky t\u00fdkaj\u00face sa V\u00e1\u0161ho ob\u010dianskeho zdru\u017eenia radi V\u00e1m pom\u00f4\u017eeme.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/www.lidaybasaryova.sk\/en\/ako-zalozit-obcianske-zdruzenie-elektronicky\/\" data-type=\"link\" data-id=\"https:\/\/www.lidaybasaryova.sk\/ako-zalozit-obcianske-zdruzenie-elektronicky\/\">Ako zalo\u017ei\u0165 ob\u010dianske zdru\u017eenie elektronicky?<\/a><\/strong><\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.lidaybasaryova.sk\/en\/ako-prebieha-likvidacia-obcianskeho-zdruzenia-postup-krok-za-krokom\/\" data-type=\"link\" data-id=\"https:\/\/www.lidaybasaryova.sk\/ako-prebieha-likvidacia-obcianskeho-zdruzenia-postup-krok-za-krokom\/\">Ako prebieha likvid\u00e1cia ob\u010dianskeho zdru\u017eenia &#8211; postup krok za krokom<\/a><\/strong><\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.lidaybasaryova.sk\/en\/vratia-sa-danove-licencie\/\" data-type=\"link\" data-id=\"https:\/\/www.lidaybasaryova.sk\/vratia-sa-danove-licencie\/\">Return of the tax licences<\/a><\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Kto je osloboden\u00fd od minim\u00e1lnej dane?<\/strong><\/h2>\n\n\n\n<p>Pod\u013ea <strong>\u00a7 46b ods. 7 p\u00edsm. b) z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov<\/strong> je od povinnosti plati\u0165 minim\u00e1lnu da\u0148 osloboden\u00fd ka\u017ed\u00fd da\u0148ovn\u00edk, ktor\u00fd <strong>nie je zalo\u017een\u00fd alebo zriaden\u00fd na podnikanie<\/strong> v zmysle <strong>\u00a7 12 ods. 3 ZDP<\/strong>.<\/p>\n\n\n\n<p>To zah\u0155\u0148a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ob\u010dianske zdru\u017eenia<\/li>\n\n\n\n<li>nad\u00e1cie, neziskov\u00e9 organiz\u00e1cie, neinvesti\u010dn\u00e9 fondy<\/li>\n\n\n\n<li>\u00fa\u010delov\u00e9 zariadenia cirkv\u00ed a n\u00e1bo\u017eensk\u00fdch spolo\u010dnost\u00ed<\/li>\n\n\n\n<li>v\u00fdskumn\u00e9 in\u0161tit\u00facie, profesijn\u00e9 komory, politick\u00e9 strany<\/li>\n\n\n\n<li>a \u010fal\u0161ie neziskov\u00e9 subjekty uveden\u00e9 v&nbsp;z\u00e1kone<\/li>\n<\/ul>\n\n\n\n<p>\u010eal\u0161ie v\u00fdnimky z&nbsp;minim\u00e1lnej dane n\u00e1jdete v&nbsp;na\u0161om star\u0161om <a href=\"https:\/\/www.lidaybasaryova.sk\/en\/vratia-sa-danove-licencie\/\" data-type=\"link\" data-id=\"https:\/\/www.lidaybasaryova.sk\/vratia-sa-danove-licencie\/\">article<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ob\u010dianske zdru\u017eenia so zdanite\u013en\u00fdm pr\u00edjmom<\/strong><\/h2>\n\n\n\n<p>V\u00fdnimka z&nbsp;minim\u00e1lnej dane pr\u00e1vnickej osoby plat\u00ed <strong>aj v pr\u00edpade, \u017ee ob\u010dianske zdru\u017eenie popri svojej hlavnej \u010dinnosti vykon\u00e1va podnikate\u013esk\u00fa \u010dinnos\u0165<\/strong>, z ktorej m\u00e1 zdanite\u013en\u00e9 pr\u00edjmy.<\/p>\n\n\n\n<p>Uveden\u00fa v\u00fdnimku potvrdzuje aj Finan\u010dn\u00e1 spr\u00e1va vo svojom <strong><a href=\"https:\/\/www.financnasprava.sk\/\/_img\/pfsedit\/Dokumenty_PFS\/Zverejnovanie_dok\/Dane\/Metodicke_pokyny\/Priame_dane_uct\/2025\/2025.02.06_009_DZPaU_2025_MP.pdf\" data-type=\"link\" data-id=\"https:\/\/www.financnasprava.sk\/\/_img\/pfsedit\/Dokumenty_PFS\/Zverejnovanie_dok\/Dane\/Metodicke_pokyny\/Priame_dane_uct\/2025\/2025.02.06_009_DZPaU_2025_MP.pdf\">Metodickom pokyne k minim\u00e1lnej dani <\/a>pr\u00e1vnick\u00fdch os\u00f4b (verzia z 2023)<\/strong>, v ktorom uv\u00e1dza, \u017ee: \u201eMinim\u00e1lna da\u0148 sa nevz\u0165ahuje na da\u0148ovn\u00edkov, ktor\u00ed nie s\u00fa zalo\u017een\u00ed alebo zriaden\u00ed na podnikanie pod\u013ea \u00a7 12 ods. 3 z\u00e1kona.\u201c<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Da\u0148ov\u00e9 priznanie<\/strong><\/h2>\n\n\n\n<p>Pokia\u013e Va\u0161e ob\u010dianske zdru\u017eenie pod\u00e1va da\u0148ov\u00e9 priznanie, nezabudnite na prvej strane da\u0148ov\u00e9ho priznania pr\u00e1vnickej osoby &nbsp;od\u0161krtn\u00fa\u0165 \u201eneplatenie minim\u00e1lnej dane pod\u013ea \u00a746b ods. 7 z\u00e1kona\u201c.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/www.lidaybasaryova.sk\/en\/ako-postupujeme-pri-zapise-do-rpvs\/\" data-type=\"link\" data-id=\"https:\/\/www.lidaybasaryova.sk\/ako-postupujeme-pri-zapise-do-rpvs\/\">Ako postupujeme pri z\u00e1pise do Registra partnerov verejn\u00e9ho sektora?<\/a><\/strong><\/li>\n<\/ul>\n\n\n\n<p>Nena\u0161li ste v&nbsp;na\u0161om \u010dl\u00e1nku inform\u00e1cie t\u00fdkaj\u00face sa ob\u010dianskych zdru\u017een\u00ed alebo in\u00fdch neziskov\u00fdch subjektov, ktor\u00e9 potrebujete? Nev\u00e1hajte n\u00e1m nap\u00edsa\u0165 mail na office@lidaybsaryova.sk<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>A civic association is not required to pay the minimum corporate income tax even in cases where it generates taxable income.<\/p>","protected":false},"author":1,"featured_media":2888,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_themeisle_gutenberg_block_has_review":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5],"tags":[468,465,924,921,920,466,915,918,877,917,919,883,922],"class_list":["post-4239","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-clanky","tag-dan","tag-danova-licencia","tag-danove-priznanie","tag-financna-sprava","tag-komora","tag-minimalna-dan-pravnickej-osoby","tag-nadacia","tag-neinvesticny-fond","tag-obcianske-zdruzenie","tag-oslobodenie-od-dane","tag-politicka-strana","tag-spolok","tag-zdanitelne-prijmy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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