{"id":9229,"date":"2025-08-20T10:41:31","date_gmt":"2025-08-20T08:41:31","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=9229"},"modified":"2025-11-25T15:07:19","modified_gmt":"2025-11-25T13:07:19","slug":"odpisovanie-majetku-od-1-1-2026","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/odpisovanie-majetku-od-1-1-2026\/","title":{"rendered":"Depreciation of Assets from 1 January 2026"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p><\/p>\n<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\">In May of this year, the National Council of the Slovak Republic approved an amendment to the Income Tax Act, which modifies the current rules on the depreciation of selected assets. The purpose of this amendment is to <strong>introduce preferential treatment for certain types of assets based on their utilisation.<\/strong> Below, we provide detailed information on the changes that will take effect from 1 January 2026.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>According to the amendment, the preferential treatment applies to technical improvements of buildings used for accommodation services or for sporting activities. These provisions are intended to support businesses operating in the tourism and sports sectors.<\/em><\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><strong>\u25fb <\/strong><strong>Technical Improvements Related to Accommodation<\/strong><\/p>\n<p style=\"text-align: justify;\">The amended Income Tax Act introduces a new category of asset \u2013 <strong>another depreciable asset<\/strong>. Such an asset is defined as:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>the total cost of technical improvements and repairs carried out on a building<\/strong> classified under Building Classification Code 121, <strong>used for providing accommodation services<\/strong> under a rental agreement and associated services, amounting to at least 10% of the building\u2019s acquisition cost<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">This definition also applies to buildings leased for the same purpose under a tenancy agreement. According to the Building Act, buildings classified under Code 121 include:<\/p>\n<ul style=\"text-align: justify;\">\n<li>hotel buildings<\/li>\n<li>other short-term accommodation facilities<\/li>\n<li><strong>Conditions for Applying Depreciation<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The new rules clarify the conditions for entering into an accommodation agreement that allows for the depreciation of buildings and their technical improvements. Such an <u>agreement must specify:<\/u><\/p>\n<ul style=\"text-align: justify;\">\n<li>The client\u2019s right to temporary accommodation<\/li>\n<li>The agreed duration of the stay according to the purpose of the accommodation (e.g., hotel, hostel, or lodging house)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>These requirements are governed by Sections 754\u2013759 of the Slovak Civil Code.<\/em><\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><strong>\u25fb <\/strong><strong>Technical Improvements Related to Sports<\/strong><\/p>\n<p style=\"text-align: justify;\">Similarly, a new asset category has been introduced in the law for buildings (assets) used for sporting purposes. The definition is as follows:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>the total cost of technical improvements and repairs carried out on a building or structure<\/strong> classified under Building Classification Codes 1265 and 241, used for sporting activities, <span style=\"color: #00a0e3;\"><strong>amounting to at least 10% of the acquisition cost of the building or structure<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">This definition also applies to leased buildings used for the same purpose. Buildings falling under Codes 1265 and 241 include:<\/p>\n<ul style=\"text-align: justify;\">\n<li>sport facilities<\/li>\n<li>Recreational and sports structures, such as sports fields and other related constructions<\/li>\n<li><strong>Determination of Acquisition Cost<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The acquisition cost for sports-related assets is the purchase price, including any costs incurred in acquiring the asset, less any reductions to this price.<\/p>\n<p style=\"text-align: justify;\">For assets acquired as a gift from an individual, the acquisition cost is the value determined at the donor\u2019s side, provided the asset was not part of the donor\u2019s business assets and would not have qualified for tax exemption if sold on the date of donation.<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"color: #00a0e3;\"><strong>\u25fb <\/strong><strong>Depreciation Rules<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">The amended <a href=\"https:\/\/www.podnikajte.sk\/assets\/prilohy-v-clankoch\/2028-08-15-zaradenie-hmotneho-majetku-do-odpisvych-skupin.pdf\">Annex No. 1 of the Income Tax Act<\/a> adds the following items to <strong>Depreciation Group 2<\/strong> without a specified KP code:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr style=\"background-color: #00a0e3;\">\n<td width=\"60\">\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\"><strong>Item<\/strong><\/span><\/p>\n<\/td>\n<td width=\"60\">\n<p style=\"text-align: left;\"><span style=\"color: #ffffff;\"><strong>KP Code<\/strong><\/span><\/p>\n<\/td>\n<td width=\"456\"><span style=\"color: #ffffff;\"><strong>Description<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"60\">2-40<\/td>\n<td width=\"60\">&#8211;<\/td>\n<td width=\"456\">Total cost of technical improvements and repairs carried out on a building pursuant to \u00a7 22(6)(f)<\/td>\n<\/tr>\n<tr>\n<td width=\"60\">2-41<\/td>\n<td width=\"60\">&#8211;<\/td>\n<td width=\"456\">Total cost of technical improvements and repairs carried out on a building or structure pursuant to \u00a7 22(6)(g)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Depreciation requires the adjustment of the depreciation plan for these technical improvements carried out on buildings or structures used for accommodation or sports, <strong>over a period of six years<\/strong>, with depreciation calculated <strong><u>separately for each improvement<\/u><\/strong> rather than combined with the building or structure.<\/p>\n<p style=\"text-align: justify;\">In addition, the depreciation period for the buildings or structures themselves may be adjusted once they meet the classification and technical improvement conditions:<\/p>\n<ul style=\"text-align: justify;\">\n<li>maximum depreciation period: <strong>40 years<\/strong> (6th depreciation group)<\/li>\n<li>minimum period for the 6th group: <strong>20 years<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>This amendment does not change the classification of the 6th depreciation group but introduces the option to shorten the depreciation period for buildings and structures designated for a specific purpose.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><strong><u>Non-Compliance with Depreciation Conditions<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">If the conditions for depreciating technical improvements are not met from 1 January 2026, taxpayers must follow the previous rules \u2013 i.e., repair costs are included in the acquisition cost of the building or structure and accounted for in its depreciation.<\/p>\n<p style=\"text-align: justify;\"><strong><em>Technical improvements acquired and put into use in 2024 will not be reassessed under the new rules but will continue to be included in the acquisition cost as before.<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>Further information on tax and accounting matters or articles related to ESG can be found under the News section of <\/em><a style=\"color: #00a0e3;\" href=\"https:\/\/www.moore-bdr.sk\/novinky\/\"><em>Moore BDR I News<\/em><\/a><em>.<\/em><\/span><\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row type=&#8221;vc_default&#8221; disable_element=&#8221;yes&#8221;][vc_column]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd figure,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd .rollover,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd img,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd .gallery-rollover {\n  border-radius: 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data-h-tablet-columns-num=\"2\" data-phone-columns-num=\"1\" data-width=\"0px\" data-columns=\"0\"><div class=\"dt-css-grid\" ><div class=\"wf-cell\" data-post-id=\"8716\" data-date=\"2025-05-23T10:54:48+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52 (3)\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-3.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"640\" data-large_image_height=\"480\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52 (3)\"><img fetchpriority=\"high\" decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20480%20480&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-3-480x480.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-3-480x480.jpeg 480w\" loading=\"eager\" style=\"--ratio: 480 \/ 480\" sizes=\"(max-width: 480px) 100vw, 480px\" alt=\"\" width=\"480\" height=\"480\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8715\" data-date=\"2025-05-23T10:54:44+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52 (2)\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1600\" data-large_image_height=\"1200\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52 (2)\"><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-768x768.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-768x768.jpeg 768w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-1152x1152.jpeg 1152w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8714\" data-date=\"2025-05-23T10:54:39+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52 (1)\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-1.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1200\" data-large_image_height=\"1600\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52 (1)\"><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-1-768x768.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-1-768x768.jpeg 768w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-1-1152x1152.jpeg 1152w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8713\" data-date=\"2025-05-23T10:54:34+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1600\" data-large_image_height=\"1391\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52\"><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-768x768.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-768x768.jpeg 768w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-1152x1152.jpeg 1152w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><\/div><!-- iso-container|iso-grid --><\/div>[vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div id=\"ultimate-heading-198969ecf50b0c6a1\" class=\"uvc-heading ult-adjust-bottom-margin 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class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p style=\"text-align: center;\">Our specialists will be happy to help you.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\" vc_custom_1769777573076 ubtn-ctn-center \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-center ubtn-custom \" href=\"https:\/\/www.moore-bdr.sk\/en\/dakujeme-za-vas-zaujem\/\" ><button type=\"button\" id=\"ubtn-6788\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-fade-bg  none  ubtn-sep-icon ubtn-sep-icon-left-push  ubtn-center   tooltip-69ecf50b0d26b\"  data-hover=\"#FFFFFF\" data-border-color=\"\" data-bg=\"#00A0E3\" data-hover-bg=\"#004C6C\" data-border-hover=\"\" data-shadow-hover=\"\" data-shadow-click=\"none\" data-shadow=\"\" data-shd-shadow=\"\"  data-ultimate-target='#ubtn-6788'  data-responsive-json-new='{\"font-size\":\"desktop:18px;\",\"line-height\":\"\"}'  style=\"font-family:&#039;Montserrat&#039;;font-weight:normal;width:350px;min-height:50px;padding:10px px;border:none;background: #00A0E3;color: #FFFFFF;\"><span class=\"ubtn-data ubtn-icon\"><i class=\"icomoon-the7-font-the7-mail-mail-06\" style=\"font-size:24px;color:#FFFFFF;\"><\/i><\/span><span class=\"ubtn-hover\" style=\"background-color:#004C6C\"><\/span><span class=\"ubtn-data ubtn-text \" >CONTACT FORM<\/span><\/button><\/a><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<p><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>In May of this year, the National Council of the Slovak Republic approved an amendment to the Income Tax Act, which modifies the current rules on the depreciation of selected assets. The purpose of this amendment is to introduce preferential treatment for certain types of assets based on their utilisation. Below, we provide detailed information&hellip;<\/p>\n","protected":false},"author":1,"featured_media":9230,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[50,9],"tags":[],"class_list":{"0":"post-9229","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-50","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>Odpisovanie majetku od 1.1.2026<\/title>\n<meta name=\"description\" content=\"N\u00e1rodn\u00e1 rada SR e\u0161te v\u00a0m\u00e1ji tohto roku schv\u00e1lila novelu z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov, ktorou sa menia aktu\u00e1lne pravidl\u00e1 odpisovania vybran\u00e9ho majetku.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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