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OBDAVČITEV FINANČNE POMOČI OB NARAVNIH NESREČAH (poplave …) – Fizična oseba kot prejemnik pomoči (16.08.2023)

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Iz sklopa – modula:</p>
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PRAKSA/Mnenja strokovnjakov/Davčni postopek/ …</p>
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<b><span style='font-size:14.0pt; line-height:150%'>OBDAVČITEV
FINANČNE POMOČI OB NARAVNIH NESREČAH (poplave …) – Fizična oseba
kot prejemnik pomoči</span></b></p>
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<span style='line-height:150%'>Številka:   
07/PD/2023</span></p>
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<span style=
'line-height:150%'>Datum:      
08.08.2023</span></p>
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Vprašanje – opis problema</p>
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Na stanovanjski hiši fizične osebe-rezidenta Slovenije je ob
poplavah povzročena precejšnja škoda.</p>
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Z namenom pridobitve denarnih sredstev za popravilo hiše je fizična
oseba v okviru medijske akcije na javnost naslovila prošnjo za
finančno pomoč – nakazilo na osebni transakcijski račun.</p>
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Ali mora fizična oseba od prejete finančne pomoči plačati kakšen
davek?</p>
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<i><span style='line-height:150%'>Mnenje</span></i></p>
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<span style='line-height:150%'> </span></p>
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<b><span style='line-height:150%'>Prejeta finančna pomoč
predstavlja darilo, katerega obdavčitev je odvisna od statusa
dajalca pomoči.</span></b></p>
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<b><span style='line-height:150%'> </span></b></p>
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<b><span style='line-height:150%'>Pod predpostavko, da dajalci
pomoči (ki so lahko pravne osebe, zasebniki ali fizične osebe) niso
neposredni ali posredni delodajalci prejemnika pomoči, se finančna
pomoč prejeta od:</span></b></p>
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<span style='line-height:150%;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
<b><span style='line-height:150%'>pravnih oseb in zasebnikov
obdavči z dohodnino po viru drugi dohodek, pri čemer se v davčno
osnovo ne všteva posameznega zneska finančne pomoči (darila), če
njegova vrednost ne presega 42 EUR oziroma če skupna vrednost vseh
daril, prejetih v davčnem letu od istega darovalca, ne presega 84
EUR;</span></b></p>
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<span style='line-height:150%;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
<b><span style='line-height:150%'>fizičnih oseb (tj. občanov)
obdavči z davkom na darila, če skupni znesek prejete pomoči preseže
5.000 EUR, pri čemer je obdavčen samo presežek nad 5.000
EUR.</span></b></p>
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<b><span style='line-height:150%'> </span></b></p>
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<b><span style='line-height:150%'>Od drugega dohodka, ki ga izplača
oseba, ki se šteje za plačnika davka, se dohodnina izračunava in
plačuje na podlagi metode obračuna davka z obračunom davčnega
odtegljaja (obrazec REK-O). Plačnik davka je akontacijo dohodnine
od drugega dohodka dolžan odtegniti in plačati v petih dneh od
izplačila dohodka. Pri izplačilu drugega dohodka rezidentu se
akontacija ne odtegne in ne plača, če znesek dohodka ne presega 80
EUR.</span></b></p>
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<b><span style='line-height:150%'> </span></b></p>
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<b><span style='line-height:150%'>Davek na darila se plačuje na
podlagi odmerne odločbe, ki jo FURS izda po prejeti napovedi,
katero je davčni zavezanec (prejemnik darila) dolžan vložiti v roku
15 dni od dneva prejema darila.</span></b></p>
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<span style='line-height:150%'> </span></p>
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<b>Obrazložitev</b></p>
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<b><u>1.    DOHODNINA</u></b></p>
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Po 4. členu ZDoh-2 je zavezanec za dohodnino fizična oseba. Predmet
obdavčitve z dohodnino so dohodki (fizične osebe), ki se na podlagi
18. člena ZDoh-2 delijo na šest različnih vrst (t.i. virov
dohodnine). Po 6. točki 18. člena ZDoh-2 so vir dohodnine tudi
drugi dohodki.</p>
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<div style=
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<span style=
'font-family:"Times New Roman","serif"'>ZDoh-2</span></p>
</div>
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'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>105.
člen</span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(<b>opredelitev
drugih dohodkov</b>)</span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(1) <b>Drugi
dohodki so vsi dohodki, ki se</b> v skladu s tem zakonom <b>ne
štejejo za dohodke fizične osebe iz 1. do 5. točke 18. člena tega
zakona.</b></span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(2) <b>Za druge
dohodke</b> po tem zakonu <b>se ne štejejo dohodki iz 19.</b> do
vključno 32. <b>člena</b> tega zakona in dohodki, ki so v skladu s
tem zakonom oproščeni plačila dohodnine ali se ne vštevajo v davčno
osnovo.</span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(3) <b>Drugi
dohodki vključujejo:</b></span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>1.
nagrade;</span></p>
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<b><span style='font-family:"Times New Roman","serif"'>2.
darila;</span></b></p>
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<span style='font-family: "Times New Roman","serif"'>[…]</span></p>
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Vsebina pojma <i>darilo v ZDoh-2</i> ni opredeljena. Iz v 533.
členu OZ podane opredelitve vsebine darilne pogodbe izhaja, da se
darilo lahko da v obliki stvari, pravic ali na drug način. Za
nastanek darilne pogodbe mora biti izpolnjen tudi pogoj, da se
obdarjenec z obdaritvijo (tj. s prejemom darila) strinja.
Strinjanje z obdaritvijo se lahko izrazi izrecno, (npr. pisna ali
ustna izjava), lahko pa tudi »neizrecno« s t.i. konkludentnim
dejanjem (npr. obdarjenec strinjanje z obdaritvijo izrazi s tem, da
darila ne (za)vrne).</p>
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 </p>
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<span style='font-family:"Times New Roman","serif"'>OZ</span></p>
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<span style='font-family:"Times New Roman","serif"'>533.
člen</span></p>
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<span style='font-family:"Times New Roman","serif"'>(1) Z darilno
pogodbo se ena oseba (darovalec) zaveže na drugo osebo (obdarjenca)
neodplačno prenesti <b>lastninsko ali drugo pravico ali na drugačen
način v breme svojega premoženja obogatiti obdarjenca, obdarjenec
pa izjavi, da se s tem strinja.</b></span></p>
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<span style='font-family:"Times New Roman","serif"'>(2) Za darilno
pogodbo se šteje tudi odpoved pravici, če se s tem zavezanec
strinja.</span></p>
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<span style='font-family: "Times New Roman","serif"'>(3) Odpoved
pravici, glede katere ni zavezanca in ki se ne odstopi drugemu, se
ne šteje za darilno pogodbo.</span></p>
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<span style='font-family:"ArialMT","sans-serif"'> </span></p>
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Kot drugi dohodek se ne obdavčujejo tista darila, ki se na podlagi
3. točke 19. člena ZDoh-2 ne štejejo za dohodek.</p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-autospace: none'>
<b><span style=
'font-family:"Arial-BoldMT","sans-serif"'> </span></b></p>
<div style=
'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'>
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<span style=
'font-family:"Arial-BoldMT","sans-serif"'>ZDoh-2</span></p>
</div>
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<span style='font-family:"Arial-BoldMT","sans-serif"'>19.
člen</span></p>
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<b><span style='font-family:"Arial-BoldMT","sans-serif"'>(kaj se ne
šteje za dohodke po tem zakonu</span></b><span style=
'font-family:"Arial-BoldMT","sans-serif"'>)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>Ne glede na 18.
člen tega zakona, se za dohodke fizične osebe po tem zakonu ne
štejejo:</span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>[…]</span></p>
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'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>3. <b>darila,
prejeta od fizične osebe,</b> ki ni delodajalec prejemnika (ali z
delodajalcem povezana oseba) ali delodajalec osebe, ki je povezana
s prejemnikom, razen daril, ki jih fizična oseba prejme v zvezi z
opravljanjem dejavnosti iz 46. člena tega zakona<a href="#_edn1"
name="_ednref1" title="" id="_ednref1"><span class=
"MsoEndnoteReference"><span class=
"MsoEndnoteReference"><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>[1]</span></span></span></a>;</span></p>
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<span style='font-family: "Times New Roman","serif"'>[…]</span></p>
</div>
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108. člen ZDoh-2 v prvem odstavku določa, da je davčna osnova za
drugi dohodek njegov doseženi (tj. izplačani) dohodek, razen če je
z ZDoh-2 za posamezno vrsto dohodka drugače določeno. Drugi
odstavek 108. ZDoh-2 člena določa naslednja posebna pravila
določanja davčne osnove za darila:</p>
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<span style='font-family: "Times New Roman","serif"'>(2) <b>V
davčno osnovo se ne všteva posameznega darila, če njegova vrednost
ne presega 42 eurov</b> oziroma če skupna vrednost vseh daril,
prejetih v davčnem letu od istega darovalca, ne presega 84
eurov.</span></p>
</div>
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V kolikor vrednost darila presega zneske iz drugega odstavka 108.
člena ZDoh-2, je davčna osnova doseženi (celotni) dohodek in ne
razlika.</p>
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Od drugih dohodkov se na podlagi prvega odstavka 131. člena ZDoh-2
plačuje akontacija dohodnine po stopnji 25 % od davčne osnove.</p>
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Na podlagi prvega odstavka 125. člena ZDoh-2 se izračun akontacije
dohodnine opravi z davčnim obračunom ali z odmero akontacije
dohodnine. Izračun in plačilo akontacije dohodnine na podlagi
davčnega obračuna se v skladu z drugim odstavkom 125. in drugim
odstavkom 126. člena ZDoh-2 opravi na podlagi davčnega obračuna z
davčnim odtegljajem ali na podlagi obračuna, ki ga opravi zavezanec
sam, pri čemer je v primeru davčnega odtegljaja izračun in plačilo
dolžan opraviti plačnik davka.</p>
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<p class="MsoNormal" style=
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Plačnik davka je v tretjem odstavku 125. člena ZDoh-2 opredeljen
kot »<span style='font-family:"Times New Roman","serif"'>… oseba,
ki izplačuje dohodke, obdavčljive po tem zakonu, če ni z zakonom,
ki ureja davčni postopek, drugače določeno.«</span> Osnovna
opredelitev plačnika davka po ZDavP-2 je naslednja:</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
 </p>
<div style=
'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-autospace:none;border:none;padding:0cm'>
<span style=
'font-family:"Times New Roman","serif"'>ZDavP-2</span></p>
</div>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>58.
člen</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>(plačnik
davka)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(1)</span>
<b><span style='font-family:"Times New Roman","serif"'>Pravna
oseba</span></b> <span style=
'font-family:"Times New Roman","serif"'>oziroma združenje oseb
(vključno z družbo civilnega prava)</span> <span style=
'font-family:"Times New Roman","serif"'>po tujem pravu, ki je brez
pravne osebnosti, <b>samostojni podjetnik posameznik ali
posameznik, ki samostojno opravlja dejavnost, se šteje za plačnika
davka, če je</b> v skladu z zakonom o obdavčenju <b>rezident</b>
Republike Slovenije <b>ali nerezident</b> Republike Slovenije
(<b>ki ima v skladu z zakonom o obdavčenju poslovno enoto</b>
nerezidenta v Republiki Sloveniji <b>ali ima</b> v skladu s
predpisi, ki urejajo ustanovitev in poslovanje v Republiki
Sloveniji, <b>podružnico</b> v Republiki Sloveniji), <b>ter če je
hkrati:</b></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<b><span style='font-family:"Times New Roman","serif"'>1. oseba, ki
v svoje breme izplača dohodek, od katerega se v skladu s tem
zakonom ali zakonom o obdavčenju izračunava, odteguje in plačuje
davčni odtegljaj;</span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>[…]</span></p>
<div style=
'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;border:none;padding:0cm'>
<span style='font-family: "Times New Roman","serif"'>(12) Za
plačnika davka od dohodkov iz zaposlitve se šteje tudi fizična
oseba, ki te dohodke izplača kot delodajalec po zakonu, ki ureja
delovna razmerja, če je rezident Republike Slovenije.</span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
V skladu s splošnimi določbami 283. in 284. člena ZDavP-2 o
akontaciji dohodnine od dohodkov, ki se vštevajo v letno davčno
osnovo na letni ravni, mora plačnik davka:</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
davčni odtegljaj od drugega dohodka plačati najpozneje v petih dneh
od izplačila dohodka, razen v primeru izplačila drugega dohodka
zavezancu – rezidentu, če akontacija ne presega 20 EUR,<a href=
"#_edn2" name="_ednref2" title="" id="_ednref2"><span class=
"MsoEndnoteReference"><span class=
"MsoEndnoteReference"><span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>[2]</span></span></span></a></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
davčnemu organu predložiti obračun davčnih odtegljajev najpozneje
na dan izplačila dohodka.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-autospace: none'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
Obračun davčnega odtegljaja akontacije dohodnine se davčnemu organu
predloži v skladu s <i>Pravilnikom o vsebini in obliki obračuna
davčnih odtegljajev</i> (t.i. Pravilnik o REK obrazcih) v
elektronski obliki po sistemu eDavki na spletni naslov
<u>http://edavki.durs.si.</u> Obračun davčnih odtegljajev je
sestavljen iz:</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
zbirnih podatkov (t.i. zbirni REK obrazec; darila se poročajo v
REK-O s šifro vrste dohodka <i>1801 Nagrade, darila, dobitki in
ostali drugi dohodki</i>), ter</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
podatkov izkazanih individualno po davčnem zavezancu (t.i. obrazec
i-REK; darila se poročajo pod šifro dohodninske vrste dohodka 6100
<i>Darila</i>).</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<b><u>2.    DAVEK NA DARILA</u></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
Darila, ki niso obdavčena z dohodnino, se obdavčujejo z davkom na
darila v skladu z določbami Zakona o davku na dediščine in darila
(ZDDD).</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'>
 </p>
<div style=
'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;border:none;padding:0cm'>
<span style='font-family:"Times New Roman","serif"'>ZDDD</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;border:none;padding:0cm'>
<span style='font-family:"Times New Roman","serif"'>2.
člen</span></p>
</div>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(<b>predmet
obdavčitve</b>)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(1) Predmet
obdavčitve po tem zakonu je <b>premoženje, ki ga fizična oseba
prejme od fizične</b> ali pravne osebe <b>kot</b> dediščino ali
<b>darilo in se ne šteje za dohodek po zakonu, ki ureja
dohodnino</b>. […]</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(2) Kot
<b>premoženje</b> se štejejo:</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>–
nepremičnine,</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>–
<b>premičnine</b>,</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>– premoženjske
in druge stvarne pravice.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(3) <b>Med
premičnine se štejejo tudi</b> vrednostni papirji in <b>denar</b>.
. […]</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(4) Ne glede na
določbe tega člena <b>darilo</b> ali dediščina, ki zajema le
premičnine, <b>ni predmet obdavčitve, če je skupna vrednost</b>
<b>premičnin nižja od 5.000 eurov</b>.</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style=
'font-family:"Times New Roman","serif"'> </span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>3.
člen</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(davčni
<b>zavezanec</b>)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(1) Zavezanec
ali zavezanka za plačilo davka (v nadaljnjem besedilu: davčni
zavezanec) <b>je</b> <b>fizična</b> ali pravna <b>oseba</b>
zasebnega prava, <b>ki prejme premoženje na podlagi</b> dedovanja
ali <b>darovanja</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>[…]</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>5.
člen</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(<b>davčna
osnova</b>)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(1) Osnova za
davek <b>je</b> <b>vrednost</b> podedovanega ali <b>v dar prejetega
premoženja</b> v času nastanka davčne obveznosti po odbitku dolgov,
stroškov in bremen, ki odpadejo na premoženje, od katerega se
plačuje ta davek.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>[…]</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(4) <b>Pri
premičninah se davčna osnova</b>, ugotovljena v skladu s prvim
odstavkom tega člena, <b>zniža za 5.000 eurov</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>[…]</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>6.
člen</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(<b>nastanek
davčne obveznosti</b>)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(1) Davčna
obveznost nastane na dan pravnomočnosti sklepa o dedovanju oziroma
na <b>dan sprejema darila</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>[…]</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>8.
člen</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(<b>davčne
stopnje</b>)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 7.1pt'>
<span style='font-family:"Times New Roman","serif"'>Davčne stopnje
<b>so različne glede na dedne redove</b>, in sicer veljajo
za:</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 7.1pt'>
<span style=
'font-family:"Times New Roman","serif"'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 7.1pt'>
<span style='font-family:"Times New Roman","serif"'>a) II. dedni
red (starši, bratje, sestre in njihovi potomci)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 7.1pt'>
<span style='font-family:"Times New Roman","serif"'>[…]</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 7.1pt'>
<span style=
'font-family:"Times New Roman","serif"'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 7.1pt'>
<span style='font-family:"Times New Roman","serif"'>b) III. dedni
red (dedi in babice)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 7.1pt'>
<span style='font-family:"Times New Roman","serif"'>[…]</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 7.1pt'>
<span style=
'font-family:"Times New Roman","serif"'> </span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 7.1pt'>
<b><span style='font-family:"Times New Roman","serif"'>c) vse druge
osebe</span></b></p>
<div align="center">
<table class="MsoNormalTable" border="1" cellspacing="0"
cellpadding="0" style='border-collapse:collapse;border:none'>
<tr style='height:12.0pt'>
<td width="182" colspan="2" valign="top" style=
'width:136.15pt;border:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>Od vrednosti
€</span></p>
</td>
<td width="388" colspan="5" valign="top" style=
'width:290.85pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>Znaša
davek:</span></p>
</td>
</tr>
<tr style='height:12.0pt'>
<td width="89" valign="top" style=
'width:67.0pt;border:solid windowtext 1.0pt; border-top:none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>nad</span></p>
</td>
<td width="92" valign="top" style=
'width:69.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>do</span></p>
</td>
<td width="88" valign="top" style=
'width:66.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>€</span></p>
</td>
<td width="38" valign="top" style=
'width:1.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'> </span></p>
</td>
<td width="50" valign="top" style=
'width:37.5pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>%</span></p>
</td>
<td width="60" valign="top" style=
'width:44.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'> </span></p>
</td>
<td width="152" valign="top" style=
'width:114.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>€</span></p>
</td>
</tr>
<tr style='height:12.0pt'>
<td width="89" valign="top" style=
'width:67.0pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'> </span></p>
</td>
<td width="92" valign="top" style=
'width:69.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>10.000</span></p>
</td>
<td width="88" valign="top" style=
'width:66.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'> </span></p>
</td>
<td width="38" valign="top" style=
'width:1.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'> </span></p>
</td>
<td width="50" valign="top" style=
'width:37.5pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>12</span></p>
</td>
<td width="60" valign="top" style=
'width:44.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'> </span></p>
</td>
<td width="152" valign="top" style=
'width:114.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'> </span></p>
</td>
</tr>
<tr style='height:12.0pt'>
<td width="89" valign="top" style=
'width:67.0pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>10.000</span></p>
</td>
<td width="92" valign="top" style=
'width:69.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>50.000</span></p>
</td>
<td width="88" valign="top" style=
'width:66.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>1.200</span></p>
</td>
<td width="38" valign="top" style=
'width:1.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>+</span></p>
</td>
<td width="50" valign="top" style=
'width:37.5pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>16</span></p>
</td>
<td width="60" valign="top" style=
'width:44.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>nad</span></p>
</td>
<td width="152" valign="top" style=
'width:114.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>10.000</span></p>
</td>
</tr>
<tr style='height:12.0pt'>
<td width="89" valign="top" style=
'width:67.0pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>50.000</span></p>
</td>
<td width="92" valign="top" style=
'width:69.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>100.000</span></p>
</td>
<td width="88" valign="top" style=
'width:66.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>7.600</span></p>
</td>
<td width="38" valign="top" style=
'width:1.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>+</span></p>
</td>
<td width="50" valign="top" style=
'width:37.5pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>20</span></p>
</td>
<td width="60" valign="top" style=
'width:44.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>nad</span></p>
</td>
<td width="152" valign="top" style=
'width:114.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>50.000</span></p>
</td>
</tr>
<tr style='height:12.0pt'>
<td width="89" valign="top" style=
'width:67.0pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>100.000</span></p>
</td>
<td width="92" valign="top" style=
'width:69.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>200.000</span></p>
</td>
<td width="88" valign="top" style=
'width:66.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>17.600</span></p>
</td>
<td width="38" valign="top" style=
'width:1.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>+</span></p>
</td>
<td width="50" valign="top" style=
'width:37.5pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>25</span></p>
</td>
<td width="60" valign="top" style=
'width:44.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>nad</span></p>
</td>
<td width="152" valign="top" style=
'width:114.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>100.000</span></p>
</td>
</tr>
<tr style='height:12.0pt'>
<td width="89" valign="top" style=
'width:67.0pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>200.000</span></p>
</td>
<td width="92" valign="top" style=
'width:69.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>300.000</span></p>
</td>
<td width="88" valign="top" style=
'width:66.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>42.600</span></p>
</td>
<td width="38" valign="top" style=
'width:1.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>+</span></p>
</td>
<td width="50" valign="top" style=
'width:37.5pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>30</span></p>
</td>
<td width="60" valign="top" style=
'width:44.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>nad</span></p>
</td>
<td width="152" valign="top" style=
'width:114.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>200.000</span></p>
</td>
</tr>
<tr style='height:12.0pt'>
<td width="89" valign="top" style=
'width:67.0pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>300.000</span></p>
</td>
<td width="92" valign="top" style=
'width:69.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>400.000</span></p>
</td>
<td width="88" valign="top" style=
'width:66.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>72.600</span></p>
</td>
<td width="38" valign="top" style=
'width:1.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>+</span></p>
</td>
<td width="50" valign="top" style=
'width:37.5pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>35</span></p>
</td>
<td width="60" valign="top" style=
'width:44.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>nad</span></p>
</td>
<td width="152" valign="top" style=
'width:114.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>300.000</span></p>
</td>
</tr>
<tr style='height:12.0pt'>
<td width="89" valign="top" style=
'width:67.0pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>400.000</span></p>
</td>
<td width="92" valign="top" style=
'width:69.15pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'> </span></p>
</td>
<td width="88" valign="top" style=
'width:66.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>107.600</span></p>
</td>
<td width="38" valign="top" style=
'width:1.0cm;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>+</span></p>
</td>
<td width="50" valign="top" style=
'width:37.5pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>39</span></p>
</td>
<td width="60" valign="top" style=
'width:44.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>nad</span></p>
</td>
<td width="152" valign="top" style=
'width:114.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.0pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;text-indent:7.1pt;text-autospace:none'>
<span style=
'font-family:"Times New Roman","serif"'>400.000</span></p>
</td>
</tr>
</table>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 7.1pt'>
<span style=
'font-family:"Times New Roman","serif"'> </span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>12.
člen</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style=
'font-family:"Times New Roman","serif"'>(splošno)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(1) <b>Davek
na</b> dediščine in <b>darila se</b> davčnemu zavezancu <b>odmeri z
odločbo</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none'>
<span style='font-family:"Times New Roman","serif"'>[…]</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>13.
člen</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(<b>davčna
napoved</b> in odmera davka na darilo)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(1) Davčni
zavezanec, ki prejme v dar premoženje, od katerega se plača davek,
mora prejem darila napovedati <b>v 15 dneh od nastanka davčne
obveznosti</b> pri davčnem uradu, kjer je vpisan v davčni
register.</span></p>
<div style=
'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;text-autospace:none;border:none;padding:0cm'>
<span style='font-family:"Times New Roman","serif"'>[…]</span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
Obrazec davčne napovedi za odmero davka na darila je predpisan s
<i>Pravilnikom o napovedi davka na darilo</i>.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<b><u>ZAKLJUČNA OPOMBA – OPOZORILO</u></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
Pri ugotavljanju davčne osnove za davek od dohodkov pravnih oseb
(DDPO) oziroma akontacije dohodnine od dohodka iz dejavnosti
(DOHDej) se darila – tako tista v naravi kot v denarju in neodvisno
od tega, ali so dana pravnim ali fizičnim osebam – ne priznajo kot
odhodek. Darilo predstavlja donacijo (op. izraz donacija izvira iz
lastninske besede <i>donum</i><i>,</i> ki pomeni darilo), za katere
9. točka prvega odstavka 30. člena ZDDPO-2 določa, da so davčno
nepriznan odhodek.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
Za donacije se lahko uveljavlja olajšava za donacije, pri čemer
jo:</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
zavezanec za DDPO uveljavlja pod pogoji iz 59. člena ZDDPO-2,</p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'>
<span style='font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
zasebnik uveljavlja pod pogoji iz 66. člena ZDoh-2.</p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'>
<b>Tako po 59. členu ZDDPO-2 kot tudi 66. členu ZDoh-2 je eden
izmed pogojev uveljavljanja olajšave za donacije ta, da mora
donacija biti dana osebi, ki je po posebnih predpisih ustanovljena
za opravljanje določenih vrst dejavnosti. Za donacije dane fizičnim
osebam olajšave ni mogoče uveljavljati.</b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
 </p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b><i><u><span style='color:blue'>Področje: ZDoh-2,
ZDDD</span></u></i></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<i><span style='line-height:150%'> </span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<i><span style='font-size:11.0pt'>Veljavna zakonodaja (ustrezni
zakonski in podzakonski predpisi) ter ostali predpisi v času izdaje
strokovnega mnenja:</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'>
<a name="_Hlk122428901" id="_Hlk122428901"></a><a name=
"_Hlk95469042" id="_Hlk95469042"><span style=
'font-size:11.0pt;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'> </span></span></a> <a href=
"https://www.superdavki.com/article/23188" target=
"_top"><i><span style='font-size:11.0pt'>Zakon o dohodnini -
ZDoh-2</span></i></a><i><span style='font-size:11.0pt'>, Uradni
list RS, št. 13/11-UPB7, 24/12-ZDoh-2I, 30/12-ZDoh-2J,
75/12-ZDoh-2K, 40/12-ZUJF, 94/12-ZDoh-2L, 96/13-ZDoh-2M, 29/14-Odl.
US št. U-I-175/11-12, 23/15-ZDoh-2O, 50/14-ZDoh-2N, 55/15-ZDoh-2P,
102/15-ZUJF-E, 63/16-ZDoh-2R, 69/17-ZDoh-2S, 21/19-ZDoh-2T,
28/19-ZDoh-2U, 66/19-ZDoh-2V, 152/20-ZZUOOP, 203/20-ZIUPOPDVE,
15/21-ZDUOP, 206/21-ZDUPŠOP, 39/22-ZDoh-2Z in
158/22-ZDoh-2AA.</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'>
<span style='font-size:11.0pt;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'> </span></span> <a href=
"https://www.superdavki.com/article/2289/ref_cat/125" target=
"_top"><i><span style='font-size:11.0pt'>Zakon o davku na dediščine
in darila - ZDDD</span></i></a><i><span style='font-size:11.0pt'>,
Uradni list RS, št. 117/06.</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'>
<a name="_Hlk123644548" id="_Hlk123644548"><span style=
'font-size:11.0pt; font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'> </span></span></a> <a href=
"https://www.superdavki.com/article/23258/ref_cat/5" target=
"_top"><i><span style='font-size:11.0pt'>Zakon o davčnem postopku -
ZDavP-2</span></i></a><i><span style='font-size:11.0pt'>, Uradni
list RS, št. 13/11-UPB4, 32/12-ZDavP-2E, 94/12-ZDavP-2F,
111/13-ZDavP-2G, 40/14-ZIN-B, 25/14-ZFU, 90/14-ZDavP-2H,
91/15-ZDavP-2I, 63/16-ZDavP-2J, 69/17, 13/18-ZJF-H, 36/19-ZDavP-2L,
66/19-ZDavP-2M, 175/20-ZIUIPDVE, 203/20-ZIUPOPDVE, 39/22-ZFU-A in
163/22-ZDavP-2N.</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'>
<a name="_Hlk95469033" id="_Hlk95469033"><span style=
'font-size:11.0pt; font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'> </span></span></a> <a href=
"https://www.superdavki.com/article/22840/ref_cat/106" target=
"_top"><i><span style='font-size:11.0pt'>Zakon o davku od dohodkov
pravnih oseb - ZDDPO-2</span></i></a><i><span style=
'font-size:11.0pt'>, Uradni list RS, št. 117/06, 90/07-Obvestilo,
56/08-ZDDPO-2A, 76/08-ZDDPO-2B, 92/08-Obvestilo, 05/09-ZDDPO-2C,
96/09-ZDDPO-2D, 110/09-ZDavP-2B, 43/10-ZDDPO-2E, 59/11-ZDDPO-2F,
24/12-ZDDPO-2G, 30/12-ZDDPO-2H, 94/12-ZDDPO2I, 81/13-ZDDPO-2J,
23/15-ZDDPO-2L, 50/14-ZDDPO-2K, 82/15-ZDDPO-2M, 68/16-ZDDPO-2N,
69/17-ZDDPO-2O, 79/18-ZDDPO-2P, 66/19-ZDDPO-2R, 172/21-ZDDPO-2S in
105/22-ZZNŠPP.</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'>
<a name="_Hlk109992166" id="_Hlk109992166"></a><a name=
"_Hlk128655483" id="_Hlk128655483"><span style=
'font-size:11.0pt;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'> </span></span></a> <a href=
"https://www.superdavki.com/article/23339" target=
"_top"><i><span style='font-size:11.0pt'>Pravilnik o vsebini in
obliki obračuna davčnih odtegljajev ter o načinu predložitve
davčnemu organu - REK obrazci</span></i></a><i><span style=
'font-size:11.0pt'>, Uradni list RS, št. 60/22, 96/22 in
166/22.</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'>
<span style='font-size:11.0pt;font-family:Symbol'>·<span style=
'font:7.0pt "Times New Roman"'> </span></span> <a href=
"https://www.superdavki.com/article/15326/ref_cat/125" target=
"_top"><i><span style='font-size:11.0pt'>Pravilnik o napovedi dana
na darilo</span></i></a><i><span style='font-size:11.0pt'>, Uradni
list RS, št. 85/16.</span></i></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-autospace:none'>
<i><span style='font-size:11.0pt'> </span></i></p>
</div>
<div><br clear="all" />
<hr align="left" size="1" width="33%" />
<div id="edn1">
<p class="MsoEndnoteText"><a href="#_ednref1" name="_edn1" title=""
id="_edn1"><span class="MsoEndnoteReference"><span lang="X-NONE"
xml:lang="X-NONE"><span class="MsoEndnoteReference"><span lang=
"X-NONE" style='font-size:10.0pt;font-family:"Arial","sans-serif"'
xml:lang="X-NONE">[1]</span></span></span></span></a> <span lang=
"X-NONE" style='font-size:11.0pt' xml:lang="X-NONE">Darila, ki jih
fizična oseba prejme od pravne osebe niso izvzeta iz obdavčitve
z</span> <span style='font-size:11.0pt'>dohodnino</span><span lang=
"X-NONE" style='font-size: 11.0pt' xml:lang="X-NONE">, tj. so vedno
obdavčena z dohodnino (in sicer v odvisnosti od razmerja med pravno
osebo in prejemnikom darila – npr. darilo, ki ga pravna oseba kot
delodajalec da delavcu, se obdavči kot dohodek iz delovnega
razmerja).</span></p>
</div>
<div id="edn2">
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<a href="#_ednref2" name="_edn2" title="" id="_edn2"><span class=
"MsoEndnoteReference"><span lang="X-NONE" style='font-size:11.0pt'
xml:lang="X-NONE"><span class="MsoEndnoteReference"><span lang=
"X-NONE" style='font-size:11.0pt;font-family: "Arial","sans-serif"'
xml:lang="X-NONE">[2]</span></span></span></span></a> <span lang=
"X-NONE" style='font-size:11.0pt' xml:lang="X-NONE">V takšnem
primeru velja oprostitev davčnega odtegljaja po 282. členu
ZDavP-2:</span></p>
<div style=
'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;border:none;padding:0cm'>
<span lang="X-NONE" style='font-size: 11.0pt' xml:lang=
"X-NONE"> </span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(1) Ne glede na
281. člen tega zakona in ne glede na zakon, ki ureja dohodnino, se
<b>od dohodkov rezidenta, od katerih se akontacija dohodnine
plačuje z davčnim odtegljajem, ta ne odtegne in ne plača, če
izračunan znesek akontacije ne presega 20 eurov.</b></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'>
<span style='font-family:"Times New Roman","serif"'>(2) Prejšnji
odstavek se uporablja za dohodke, ki se vštevajo v letno davčno
osnovo davčnega zavezanca, razen za dohodke iz delovnega razmerja,
dosežene pri delodajalcu, pri katerem davčni zavezanec dosega
pretežni del dohodka iz delovnega razmerja (glavni delodajalec), in
dohodke, dosežene z opravljanjem dejavnosti.</span></p>
<div style=
'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;border:none;padding:0cm'>
<span style='font-family: "Times New Roman","serif"'>(3) Če davčni
zavezanec ne želi, da se mu pri izračunu akontacije dohodnine od
dohodka iz delovnega razmerja, doseženega pri delodajalcu, ki ni
glavni delodajalec, upošteva oprostitev plačila davčnega
odtegljaja, o tem obvesti tega delodajalca.</span></p>
</div>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE"> </span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang="X-NONE">V
kolikor obračunani davek ne presega 20 EUR se dohodnina ne obračuna
in ne plača, v davčno osnovo pri fizični osebi pa se upošteva v
neto znesku (neobrutenem znesku).</span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE"> </span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<b><span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE">Izračun:</span></b></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span style='font-size:11.0pt'>80,00 € x 0,25 % = 20,00
€</span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span lang="X-NONE" style='font-size:11.0pt' xml:lang=
"X-NONE"> </span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span style='font-size:11.0pt'>Dohodek rezidenta za katerega velja
oprostitev plačila dohodnine iz 282. člena ZDavP-2 je do zneska 80
€.</span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'>
<span style='font-size:11.0pt'> </span></p>
</div>
</div>
</body>
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