{"id":14476,"date":"2019-11-12T09:48:47","date_gmt":"2019-11-12T09:48:47","guid":{"rendered":"http:\/\/www.racunovodstvo-kosljar.com\/?p=14476"},"modified":"2026-04-10T11:45:20","modified_gmt":"2026-04-10T11:45:20","slug":"sprejet-novi-paket-davcnih-novosti","status":"publish","type":"post","link":"https:\/\/www.racunovodstvo-kosljar.com\/en\/sprejet-novi-paket-davcnih-novosti\/","title":{"rendered":"Sprejet novi paket dav\u010dnih novosti"},"content":{"rendered":"

Sprejet je paket dav\u010dnih sprememb o katerih ste \u017ee veliko sli\u0161ali. Nove dolo\u010dbe zakona so s podro\u010dja Zakona o dav\u010dnem postopku, Zakona o dohodnini, Zakona o davku od dohodka pravnih oseb in Zakona o davku od dobi\u010dka od odsvojitve izvedenih finan\u010dnih in\u0161trumentov. Spremembe se bodo uporabljale od 01.01.2020.<\/p>\n

 <\/p>\n

    \n
  1. Pla\u010dilo davka od dobi\u010dka tudi ob dav\u010dni olaj\u0161avah<\/li>\n<\/ol>\n

    Omejuje se zmanj\u0161evanje dav\u010dne osnove zaradi uveljavljanja dav\u010dnih olaj\u0161av in pokrivanja dav\u010dne izgube na 63% dav\u010dne osnove.<\/strong> Do sedaj je veljalo, da v kolikor podjetje investiral, si je lahko zni\u017eal dav\u010dni dobi\u010dek oz dav\u010dno osnovo na 0, od sedaj pa bo podjetje vedno pla\u010dalo davek od dohodka pravnih oseb.<\/p>\n

    Enake dolo\u010dbe veljajo tudi za samostojne podjetnike posameznike.<\/p>\n

    Primer: Podjetje je ustvarilo 20.000 eur dobi\u010dka in hkrati investiralo v opremo ( olaj\u0161ava za investiranje zna\u0161a 30.000 eur ). Dav\u010dna osnova za obdav\u010ditev bo po novem zna\u0161ala 7.400 eur, kar pomeni, da bo podjetje lahko upo\u0161tevalo le 12.600 eur olaj\u0161av.<\/p>\n

    Podjetje bo ne glede na visoka vlaganja in investicije oziroma pretekle dav\u010dne izgube moralo pla\u010dati 1.406 EUR davka od dohodka pravnih oseb, kar je 7,03 % dav\u010dne osnove.<\/p>\n

     <\/p>\n

      \n
    1. Obdav\u010ditev dohodkov iz kapitala<\/li>\n<\/ol>\n

      Vsi dohodki iz kapitala bodo po novem obdav\u010deni po 27,5 % stopnji<\/strong>. To so dohodki iz obresti, dividend inustvarjanja dobi\u010dkov iz kapitala in dobi\u010dka od odsvojitve izvedenih finan\u010dnih in\u0161trumentov. Do sedaj je bila stopnja 25%.<\/p>\n

      Za\u00a0dobi\u010dke iz kapitala<\/strong>, ki so realizirani v letu 2019 predstavljamo v primerljivi tabeli stopnje davka, ki bodo veljale v letu 2020:<\/p>\n\n\n\n\n\n\n\n\n
      lastni\u0161tvo kapitala<\/strong><\/td>\n2019<\/strong><\/td>\n2020<\/strong><\/td>\n<\/tr>\n
      <\u00a0 5 let<\/td>\n25%<\/td>\n27,50%<\/td>\n<\/tr>\n
      5-10 let<\/td>\n15%<\/td>\n20%<\/td>\n<\/tr>\n
      10-15 let<\/td>\n10%<\/td>\n15%<\/td>\n<\/tr>\n
      15-20 let<\/td>\n5%<\/td>\n10%<\/td>\n<\/tr>\n
      > 20 let<\/td>\nneobdav\u010deno<\/td>\nneobdav\u010deno<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n

        \n
      1. Obdav\u010ditev dohodkov iz oddajanja premo\u017eenja v najem<\/li>\n<\/ol>\n

        V primeru doseganja dohodkov iz oddajanja premo\u017eenja v najem bodo dav\u010dni zavezanci lahko upo\u0161tevali normirane stro\u0161ke v vi\u0161ini 15 %<\/strong> (v letu 2019 samo 10 %), vendar pa se zvi\u0161uje tudi stopnja dohodnine od dohodkov iz oddajanja premo\u017eenja v najem na 27,5 %.<\/strong><\/p>\n

          \n
        1. Pridobivanje lastnih delnic oz dele\u017eev<\/li>\n<\/ol>\n

          Z namenom zapiranja zakonskega neskladja in v izogib zlorabam je dolo\u010deno, da se dohodek iz odsvojitve delnic ali dele\u017eev v okviru pridobivanja lastnih delnic oziroma dele\u017eev dru\u017ebe izven organiziranega trga obdav\u010di kot dividenda v celotnem izpla\u010danem znesku. Odsvojitelj lahko pla\u010dnika davka pred obra\u010dunom dav\u010dnega odtegljaja pisno obvesti o nabavni vrednosti odsvojenih delnic ali dele\u017eev.<\/p>\n

            \n
          1. Sprememba dohodninske lestvice in olaj\u0161av<\/li>\n<\/ol>\n

            Za leto 2020 velja naslednja dohodninska lestvica:<\/p>\n

             <\/p>\n\n\n\n\n\n\n\n\n\n
            v primeru neto letne<\/strong><\/p>\n

            dav\u010dne osnove (v\u00a0EUR)<\/strong><\/td>\n

            		zna\u0161a dohodnina (v\u00a0EUR)<\/strong><\/td>\n<\/tr>\n
            nad<\/strong><\/td>\ndo<\/strong><\/td>\n <\/td>\n<\/tr>\n
             <\/td>\n\u00a0 8.500,00<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 16\u00a0%<\/td>\n<\/tr>\n
            \u00a0 8.500,00<\/td>\n25.000,00<\/td>\n1.360,00\u00a0\u00a0\u00a0+26\u00a0%<\/strong>\u00a0nad\u00a0\u00a0 8.500,00<\/td>\n<\/tr>\n
            25.000,00<\/td>\n50.000,00<\/td>\n5.650,00\u00a0\u00a0 +33\u00a0%\u00a0<\/strong>nad 25.000,00<\/td>\n<\/tr>\n
            50.000,00<\/td>\n72.000,00<\/td>\n13.900,00 +39\u00a0% nad 50.000,00<\/td>\n<\/tr>\n
            72.000,00<\/td>\n <\/td>\n22.480,00 +50\u00a0% nad 72.000,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            Prav tako se bo\u00a0zvi\u0161ala skupna splo\u0161na olaj\u0161ava<\/strong>\u00a0za zavezance za dohodnino, ki se dolo\u010di na podlagi vi\u0161ine skupnega letnega dohodka posameznika in bo v letu 2020:<\/p>\n\n\n\n\n\n\n\n
            v primeru skupnega letnega obdav\u010dljivega dohodka (v EUR)<\/strong><\/td>\nzna\u0161a splo\u0161na olaj\u0161ava (v EUR)<\/strong><\/td>\n<\/tr>\n
            nad<\/strong><\/td>\ndo<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
             <\/td>\n7.777,98<\/td>\n7.777,98<\/td>\n<\/tr>\n
            7.777,98<\/td>\n13.316,80<\/td>\n18.700,38 \u2013 1,40427 x dohodek<\/td>\n<\/tr>\n
            13.316,80<\/td>\n <\/td>\n3.500,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            To pomeni, da se bo vsem dav\u010dnim zavezancem povi\u0161ala splo\u0161na dav\u010dna olaj\u0161ava najmanj iz zdaj\u0161njih 3.302 EUR na\u00a03.500 EUR.<\/strong><\/p>\n

            Za uveljavljanje in priznavanje\u00a0posebne olaj\u0161ave za vzdr\u017eevane dru\u017einske \u010dlane<\/strong>\u00a0(polnoletni in nezaposleni otrok, star\u0161i oziroma posvojitelji) je pomembna sprememba v tem, da mora imeti tak odrasel otrok prijavljeno\u00a0isto<\/strong>\u00a0stalno prebivali\u0161\u010de<\/strong>\u00a0kot dav\u010dni zavezanec, ki ga uveljavlja za vzdr\u017eevanega dru\u017einskega \u010dlana. To ne velja za otroke do 18.leta starosti.<\/p>\n

              \n
            1. Bonitete za elektri\u010dna vozila<\/li>\n<\/ol>\n

              Boniteta za zasebno uporabo manj\u0161ega elektri\u010dnega vozila bo zna\u0161ala le 0,3% nabavne vrednosti vozila mese\u010dno, \u010de nabavna vrednost avtomobila, vklju\u010dno z davkom na dodano vrednost, ne presega 60.000 EUR. Boniteta za zasebno uporabo slu\u017ebenih vozil za obi\u010dajna bencinska in dizelska vozila kot tudi za ve\u010dja elektri\u010dna vozila ostaja v prvem letu 1,5% nabavne vrednosti.<\/p>","protected":false},"excerpt":{"rendered":"

              Sprejet je paket dav\u010dnih sprememb o katerih ste \u017ee veliko sli\u0161ali. Nove dolo\u010dbe zakona so s podro\u010dja Zakona o dav\u010dnem postopku, Zakona o dohodnini, Zakona o davku od dohodka pravnih oseb in Zakona o davku od dobi\u010dka od odsvojitve izvedenih finan\u010dnih in\u0161trumentov. Spremembe se bodo […]<\/p>\n","protected":false},"author":1,"featured_media":12926,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[37],"tags":[],"class_list":["post-14476","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novice"],"yoast_head":"\nSprejet novi paket dav\u010dnih novosti - Ra\u010dunovodski servis Ko\u0161ljar<\/title>\n<meta name=\"description\" content=\"Sprejet je paket dav\u010dnih sprememb o katerih ste \u017ee veliko sli\u0161ali. 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