{"id":1770,"date":"2018-05-21T10:40:44","date_gmt":"2018-05-21T08:40:44","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=1770"},"modified":"2021-08-11T13:25:56","modified_gmt":"2021-08-11T11:25:56","slug":"technicke-zhodnotenie-a-opravy-vykonane-najomcom-a-nepenazny-prijem-prenajimatela-z-pohladu-slovenskej-legislativy","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/technicke-zhodnotenie-a-opravy-vykonane-najomcom-a-nepenazny-prijem-prenajimatela-z-pohladu-slovenskej-legislativy\/","title":{"rendered":"Technical appreciation and repairs made by the Lessee and non-monetary income of the Lessor from the perspective of the Slovak legislation"},"content":{"rendered":"<p><\/p>\n<p style=\"text-align: justify;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-1771\" src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2018\/05\/stavba-300x150.jpg\" alt=\"\" width=\"300\" height=\"150\" srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2018\/05\/stavba-300x150.jpg 300w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2018\/05\/stavba.jpg 660w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>For the purposes of the Income Tax Act, the technical appreciation of tangible assets and intangible assets means expenditure on completed superstructures, additional structures and construction adjustments, reconstruction and upgrades, increasing the value of 1 700 EUR in total for individual tangible and intangible assets for a tax period.<\/strong><\/p>\n<p style=\"text-align: justify;\">Since 1<sup>st<\/sup> January of 2015, the Slovak legislation has specified the definition of &#8220;lease relationship&#8221; for the purpose of adjusting the tax base of the Lessor for non-monetary income by the Lessee for the technical appreciation and repairs to the leased property.<\/p>\n<p style=\"text-align: justify;\"><strong>For the purposes of the Income Tax Act, the term &#8220;lease relationship&#8221; is defined as:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>a lease relationship concluded in accordance with the Civil<\/li>\n<li>a lease relationship based on an unnamed contract in accordance with the Civil Code<\/li>\n<li>a use relationship based on the material burden concluded in accordance with the Civil Code<\/li>\n<li>a lease relationship according to the Act on lease and sub-lease of non-residential premises, as amended (sub-lease relationship)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The extended term &#8220;lease relationship&#8221; applies to cases of technical appreciation and repairs made above the necessary and standard terms agreed in the &#8220;lease agreement&#8221; for a taxpayer with a tax year in one calendar year, except for the cases for which it is charged from 1<sup>st<\/sup> January of 2015.<\/p>\n<p style=\"text-align: justify;\">Upon submission of the tax declaration after 31<sup>st<\/sup> December of 2015, with effect from 1<sup>st<\/sup> January of 2016, the Lessee shall apply the full remaining tax deduction value of the building to his tax expenses in case of ending technical appreciation by sale, irrespective of the fact, in what deduction group the lessee depreciates the rented property.<\/p>\n<p style=\"text-align: justify;\">\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>For the purposes of the Income Tax Act, the technical appreciation of tangible assets and intangible assets means expenditure on completed superstructures, additional structures and construction adjustments, reconstruction and upgrades, increasing the value of 1 700 EUR in total for individual tangible and intangible assets for a tax period. Since 1st January of 2015, the&hellip;<\/p>\n","protected":false},"author":1,"featured_media":1771,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[24,9],"tags":[],"class_list":{"0":"post-1770","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-24","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Technical appreciation and repairs made by the Lessee and non-monetary income of the Lessor from the perspective of the Slovak legislation - Moore BDR s. r. o.<\/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.moore-bdr.sk\/de\/technicke-zhodnotenie-a-opravy-vykonane-najomcom-a-nepenazny-prijem-prenajimatela-z-pohladu-slovenskej-legislativy\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Technick\u00e9 zhodnotenie a opravy vykonan\u00e9 n\u00e1jomcom a nepe\u0148a\u017en\u00fd pr\u00edjem prenaj\u00edmate\u013ea z\u00a0poh\u013eadu slovenskej legislat\u00edvy[:en]Technical appreciation and repairs made by the Lessee and non-monetary income of the Lessor from the perspective of the Slovak legislation[:de]Vom Mieter durchgef\u00fchrte technische Aufwertungen und Reparaturen und nicht finanzielle Einnahmen des Vermieters in Bezug auf die slowakische Gesetzgebung[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"For the purposes of the Income Tax Act, the technical appreciation of tangible assets and intangible assets means expenditure on completed superstructures, additional structures and construction adjustments, reconstruction and upgrades, increasing the value of 1 700 EUR in total for individual tangible and intangible assets for a tax period. Since 1st January of 2015, the&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/de\/technicke-zhodnotenie-a-opravy-vykonane-najomcom-a-nepenazny-prijem-prenajimatela-z-pohladu-slovenskej-legislativy\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2018-05-21T08:40:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-11T11:25:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2018\/05\/stavba.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"660\" \/>\n\t<meta property=\"og:image:height\" content=\"330\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dan103065\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"dan103065\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/technicke-zhodnotenie-a-opravy-vykonane-najomcom-a-nepenazny-prijem-prenajimatela-z-pohladu-slovenskej-legislativy\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/de\/technicke-zhodnotenie-a-opravy-vykonane-najomcom-a-nepenazny-prijem-prenajimatela-z-pohladu-slovenskej-legislativy\/\",\"name\":\"[:sk]Technick\u00e9 zhodnotenie a opravy vykonan\u00e9 n\u00e1jomcom a nepe\u0148a\u017en\u00fd pr\u00edjem prenaj\u00edmate\u013ea z\u00a0poh\u013eadu slovenskej legislat\u00edvy[:en]Technical appreciation and repairs made by the Lessee and non-monetary income of the Lessor from the perspective of the Slovak legislation[:de]Vom Mieter durchgef\u00fchrte technische Aufwertungen und Reparaturen und nicht finanzielle Einnahmen des Vermieters in Bezug auf die slowakische Gesetzgebung[:] - 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