babi2 Prikladám článok z porady na Etrende, kde sa píše, že pri skutočných nákladoch nie je vždy potrebné zaradiť nehnuteľnosť do majetku
Skutočné výdavky
Pri uplatňovaní skutočných výdavkov má prenajímateľ na výber, či zahrnie prenajímanú nehnuteľnosť do svojho obchodného majetku alebo nie. Od toho závisí, aké výdavky bude môcť odrátať z daňového základu. V prípade, že nehnuteľnosť nezahrnie do obchodného majetku, bude si môcť odrátať len výdavky vynaložené na samotný prenájom – takými sú napríklad platby za energie alebo za zariadenie pre nájomníkov. Kto zahrnie prenajímanú nehnuteľnosť do obchodnému majetku, ten si môže uplatňovať aj výdavky súvisiace s nehnuteľnosťou – ako sú napríklad opravy, ale môže zároveň odpisovať aj samotnú nehnuteľnosť. V prípade, že niekto kúpil byt, ktorý prenajíma, na úver, samotné splátky úveru si nemôže zahrnúť do výdavkov. Môže si do nich zahrnúť len úroky z tohto úveru. Prenajímateľ môže zaradiť nehnuteľnosť do svojho obchodného majetku aj v prípade, že nie je živnostník.
Tu je celý článok
http://financie.etrend.sk/dane-a-odv...-prenajmu.html
Nerozpisovala som obe varianty, lebo zadávateľ otázky nedal bližšie info, ale dobre teda:
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1.Daňovník sa môže rozhodnúť, či bude považovať majetok za obchodný a či bude tento majetok evidovať ako obchodný. (§2 písm m).
V prípade, ak sa rozhodne, že bude evidovať majetok na prenajímanie ako obchodný, môže si uplatňovať ako výdavky aj odpisy z obchodného majetku. 2.Ak by sa však daňovník rozhodol, že nebude evidovať majetok na prenajímanie za obchodný, nemôže uplatňovať odpisy z majetku. Jeho výdavky sú iba ostatné výdavky, súvisiace s príjmom z prenájmu (energie, platby do fondov, koncesionárske poplatky, prípadne platba za sprostredkovanie nájomcu a pod.)
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