{"id":14331,"date":"2022-03-08T10:08:55","date_gmt":"2022-03-08T10:08:55","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"zdanovanie-vyhier-z-ethereum-stavkovania-na-slovensku","status":"publish","type":"post","link":"http:\/\/www.aedozoring.sk\/aedozoring\/2022\/03\/08\/zdanovanie-vyhier-z-ethereum-stavkovania-na-slovensku\/","title":{"rendered":"Zda\u0148ovanie v\u00fdhier z Ethereum st\u00e1vkovania na Slovensku"},"content":{"rendered":"

Prv\u00fd krok \u2013 \u010do sa vlastne zda\u0148uje<\/h2>\n

Na slovenskej da\u0148ovej p\u00f4de sa v\u0161etko, \u010do prin\u00e1\u0161a peniaze, pova\u017euje za pr\u00edjem, a to aj ke\u010f ide o digit\u00e1lnu mincu. V\u00fdhra v Ethereum st\u00e1vke sa preto nielen\u017ee nezakryje pod \u201ez\u00e1bavu\u201c, ale mus\u00ed sa zapo\u010d\u00edta\u0165 do da\u0148ov\u00e9ho priznania ako kapit\u00e1lov\u00fd pr\u00edjem.<\/p>\n

Ak\u00fd typ pr\u00edjmu to je?<\/h2>\n

Ide o pr\u00edjem z predaja alebo v\u00fdmeny kryptomeny \u2013 rovnako ako keby ste predali akcie. Zisk, ktor\u00fd vznikne, ke\u010f stav\u00edte 0,5 ETH a po v\u00ed\u0165azstve m\u00e1te 1,2 ETH, sa vy\u010d\u00edta v miestnej mene, teda v eur\u00e1ch, a ten rozdiel sa zapo\u010d\u00edtava do da\u0148ovej povinnosti.<\/p>\n

Da\u0148ov\u00e1 sadzba a prahov\u00e9 hodnoty<\/h2>\n

Pre be\u017en\u00e9ho da\u0148ovn\u00edka je sadzba 19\u202f% na zdanite\u013en\u00fd pr\u00edjem. Ak v\u00fdhry prekro\u010dia 35\u202f000 \u20ac ro\u010dne, potom sa prep\u00edna na progres\u00edvny model \u2013 a\u017e do 25\u202f% pri vy\u0161\u0161om zisku. Pozor, ak ste samostatne z\u00e1robkovo \u010dinn\u00fd, m\u00f4\u017eete ma\u0165 in\u00e9 nastavenia a povinnosti.<\/p>\n

Jak si spo\u010d\u00edtate zdanite\u013en\u00fd zisk<\/h2>\n

Jednoducho: zoberiete trhov\u00fa cenu ETH v \u010dase, ke\u010f ste st\u00e1vku vlo\u017eili, a od neho odr\u00e1tate trhov\u00fa cenu v \u010dase, ke\u010f ste v\u00fdhru vybrali. Rozdiel, prepo\u010d\u00edtan\u00fd na eur\u00e1, je v\u00e1\u0161 z\u00e1klad. Tu sa skuto\u010dne vyplat\u00ed ma\u0165 presn\u00e9 z\u00e1znamy \u2013 ka\u017ed\u00fa transakciu, ka\u017ed\u00fa prov\u00edziu, ka\u017ed\u00fa poplatkov\u00fa \u0161trukt\u00faru.<\/p>\n

Funguje pre v\u00e1s da\u0148ov\u00e1 odpo\u010d\u00edtate\u013en\u00e1 strata?<\/h2>\n

\u00c1no, ak ste v rovnakom kalend\u00e1rnom roku mali aj ne\u00faspe\u0161n\u00e9 st\u00e1vky, tie m\u00f4\u017eete skl\u00edri\u0165 proti v\u00fdhram. To znamen\u00e1, \u017ee strata z jedn\u00e9ho d\u0148a m\u00f4\u017ee vykompenzova\u0165 zisk z in\u00e9ho, a da\u0148ov\u00e1 povinnos\u0165 sa tak zn\u00ed\u017ei.<\/p>\n

\u010co hovor\u00ed pr\u00e1vnick\u00e1 literatura<\/h2>\n

Rozhodnutia najvy\u0161\u0161ieho s\u00fadu nazna\u010duj\u00fa, \u017ee kryptomeny nie s\u00fa \u201epeniaze\u201c, ale ich zdanenie sa riadi v\u0161eobecn\u00fdm z\u00e1konom o dani z pr\u00edjmov. To je pre mnoh\u00fdch prekvapenie, lebo v praxi sa \u010dasto hovor\u00ed o \u201eda\u0148ov\u00fdch \u0161ed\u00fdch z\u00f3nach\u201c, ale realita je priamo\u010diarej\u0161ia.<\/p>\n

Praktick\u00e9 tipy pre jednotlivcov<\/h2>\n

Po prv\u00e9, otvorte si \u0161pecializovan\u00fd \u00fa\u010det na sledovanie kryptoman\u00e9\u017e\u00e9rstva. Po druh\u00e9, ka\u017ed\u00fa v\u00fdhru zaznamenajte do Excelu alebo do aplik\u00e1cie, ktor\u00e1 automaticky prev\u00e1dza ETH na EUR. Po tretie, ak v\u00e1m presahuje sumu 35\u202f000 \u20ac, pl\u00e1nujete dopredu a prem\u00fd\u0161\u013eate aj o mo\u017enom prechode do vy\u0161\u0161ej sadzby.<\/p>\n

Jedna vec, ktor\u00fa nikto nezd\u00f4raz\u0148uje<\/h2>\n

Ak pou\u017e\u00edvate platformu, ktor\u00e1 v\u00e1m automaticky odpo\u010d\u00edta da\u0148, aj tak si overte, \u010di sa t\u00e1to suma zhoduje s t\u00fdm, \u010do ste sami vypo\u010d\u00edtali. Da\u0148ov\u00e9 \u00farady m\u00f4\u017eu spochybni\u0165 nepravideln\u00e9 v\u00fdpo\u010dty a sp\u00f4sobi\u0165 audit, ktor\u00fd v\u00e1m u\u0161etr\u00ed viac pe\u0148az\u00ed, ak ste v poriadku.<\/p>\n

\u010co \u010falej?<\/h2>\n

Pod\u00edvejte se na konkr\u00e9tn\u00ed p\u0159\u00edklad na ethereumstavky.com<\/a>, vypo\u010dt\u011bte svoj pr\u00edjem, a hne\u010f upravte svoje da\u0148ov\u00e9 priznanie \u2013 lep\u0161ie neskoro, ne\u017e nesk\u00f4r, ke\u010f v\u00e1m po\u0161l\u00fa list od da\u0148ov\u00e9ho \u00faradn\u00edka.<\/p>\n","protected":false},"excerpt":{"rendered":"

Prv\u00fd krok \u2013 \u010do sa vlastne zda\u0148uje Na slovenskej da\u0148ovej p\u00f4de sa v\u0161etko, \u010do prin\u00e1\u0161a peniaze, pova\u017euje za pr\u00edjem, a to aj ke\u010f ide o digit\u00e1lnu mincu. V\u00fdhra v Ethereum st\u00e1vke sa preto nielen\u017ee nezakryje pod \u201ez\u00e1bavu\u201c, ale mus\u00ed sa zapo\u010d\u00edta\u0165 do da\u0148ov\u00e9ho priznania ako kapit\u00e1lov\u00fd pr\u00edjem. Ak\u00fd typ pr\u00edjmu to je? Ide o pr\u00edjem …<\/p>\n

Zda\u0148ovanie v\u00fdhier z Ethereum st\u00e1vkovania na Slovensku<\/span> Read More »<\/a><\/p>\n","protected":false},"author":78,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-14331","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/www.aedozoring.sk\/aedozoring\/wp-json\/wp\/v2\/posts\/14331","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.aedozoring.sk\/aedozoring\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.aedozoring.sk\/aedozoring\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.aedozoring.sk\/aedozoring\/wp-json\/wp\/v2\/users\/78"}],"replies":[{"embeddable":true,"href":"http:\/\/www.aedozoring.sk\/aedozoring\/wp-json\/wp\/v2\/comments?post=14331"}],"version-history":[{"count":0,"href":"http:\/\/www.aedozoring.sk\/aedozoring\/wp-json\/wp\/v2\/posts\/14331\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.aedozoring.sk\/aedozoring\/wp-json\/wp\/v2\/media?parent=14331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.aedozoring.sk\/aedozoring\/wp-json\/wp\/v2\/categories?post=14331"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.aedozoring.sk\/aedozoring\/wp-json\/wp\/v2\/tags?post=14331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}