{"id":1933,"date":"2019-08-26T09:31:46","date_gmt":"2019-08-26T09:31:46","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=1933"},"modified":"2019-08-26T09:31:46","modified_gmt":"2019-08-26T09:31:46","slug":"kapitalni-dobici","status":"publish","type":"post","link":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/","title":{"rendered":"Kapitalni dobici"},"content":{"rendered":"<p>Raspodjela dobiti, kao i isplate dividenda i udjela u dobiti smatraju se kapitalnim dobicima te kao takvi podlije\u017eu oporezivanju, tj. pri isplati obvezan je obra\u010dun poreza na dohodak po stopi od 12% uve\u0107an za odgovaraju\u0107u stopu prireza.<\/p>\n<p>Me\u0111utim, dividende koje se ispla\u0107uju iz dobiti ostvarene do 29. prosinca 2012. godine (osim onih ostvarenih u razdoblju od 1. sije\u010dnja 2001. do 31. prosinca 2004.godine) oslobo\u0111ene su oporezivanja.<\/p>\n<p>Isplatitelj je obvezan podnijeti JOPPD obrazac hrvatskoj Poreznoj upravi za oporezive dividende na dan isplate\/sljede\u0107i radni dan, a neoporezive isplate du\u017ean je prijaviti do 15. idu\u0107eg mjeseca, s propisanim oznakama za takve isplate.<\/p>\n<p>Ako su dividende i udjeli u dobiti iskori\u0161teni za uve\u0107anje temeljnog kapitala dru\u0161tva, porez na dohodak ne mora se obra\u010dunavati. Me\u0111utim, takvu isplatu tako\u0111er je obvezno prijaviti u JOPPD obrazac.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Raspodjela dobiti, kao i isplate dividenda i udjela u dobiti smatraju se kapitalnim dobicima te kao takvi podlije\u017eu oporezivanju, tj. pri isplati obvezan je obra\u010dun poreza na dohodak po stopi od 12% uve\u0107an za odgovaraju\u0107u stopu prireza. Me\u0111utim, dividende koje se ispla\u0107uju iz dobiti ostvarene do 29. prosinca 2012. godine (osim onih ostvarenih u razdoblju [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":6877,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kapitalni dobici - Confida<\/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.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kapitalni dobici - Confida\" \/>\n<meta property=\"og:description\" content=\"Raspodjela dobiti, kao i isplate dividenda i udjela u dobiti smatraju se kapitalnim dobicima te kao takvi podlije\u017eu oporezivanju, tj. pri isplati obvezan je obra\u010dun poreza na dohodak po stopi od 12% uve\u0107an za odgovaraju\u0107u stopu prireza. Me\u0111utim, dividende koje se ispla\u0107uju iz dobiti ostvarene do 29. prosinca 2012. godine (osim onih ostvarenih u razdoblju [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/\" \/>\n<meta property=\"og:site_name\" content=\"Confida\" \/>\n<meta property=\"article:published_time\" content=\"2019-08-26T09:31:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.confida.hr\/wp-content\/uploads\/2019\/08\/shefkd.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CONFIDA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisao\/la\" \/>\n\t<meta name=\"twitter:data1\" content=\"CONFIDA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Procijenjeno vrijeme \u010ditanja\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/\",\"url\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/\",\"name\":\"Kapitalni dobici - Confida\",\"isPartOf\":{\"@id\":\"https:\/\/www.confida.hr\/hr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.confida.hr\/wp-content\/uploads\/2019\/08\/shefkd.png\",\"datePublished\":\"2019-08-26T09:31:46+00:00\",\"dateModified\":\"2019-08-26T09:31:46+00:00\",\"author\":{\"@id\":\"https:\/\/www.confida.hr\/hr\/#\/schema\/person\/139120e2b8e5c3436306ec2ac71ab264\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/#breadcrumb\"},\"inLanguage\":\"hr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"hr\",\"@id\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/#primaryimage\",\"url\":\"https:\/\/www.confida.hr\/wp-content\/uploads\/2019\/08\/shefkd.png\",\"contentUrl\":\"https:\/\/www.confida.hr\/wp-content\/uploads\/2019\/08\/shefkd.png\",\"width\":1920,\"height\":1080,\"caption\":\"kapitalni dobici\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.confida.hr\/hr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Kapitalni dobici\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.confida.hr\/hr\/#website\",\"url\":\"https:\/\/www.confida.hr\/hr\/\",\"name\":\"Confida\",\"description\":\" Tax advice that pays off.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.confida.hr\/hr\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"hr\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.confida.hr\/hr\/#\/schema\/person\/139120e2b8e5c3436306ec2ac71ab264\",\"name\":\"CONFIDA\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"hr\",\"@id\":\"https:\/\/www.confida.hr\/hr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/94b8e1475633c9aa3c4372c96ec0738c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/94b8e1475633c9aa3c4372c96ec0738c?s=96&d=mm&r=g\",\"caption\":\"CONFIDA\"},\"url\":\"https:\/\/www.confida.hr\/hr\/blog\/author\/confida-hr\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Kapitalni dobici - Confida","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/","og_locale":"hr_HR","og_type":"article","og_title":"Kapitalni dobici - Confida","og_description":"Raspodjela dobiti, kao i isplate dividenda i udjela u dobiti smatraju se kapitalnim dobicima te kao takvi podlije\u017eu oporezivanju, tj. pri isplati obvezan je obra\u010dun poreza na dohodak po stopi od 12% uve\u0107an za odgovaraju\u0107u stopu prireza. Me\u0111utim, dividende koje se ispla\u0107uju iz dobiti ostvarene do 29. prosinca 2012. godine (osim onih ostvarenih u razdoblju [&hellip;]","og_url":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/","og_site_name":"Confida","article_published_time":"2019-08-26T09:31:46+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.confida.hr\/wp-content\/uploads\/2019\/08\/shefkd.png","type":"image\/png"}],"author":"CONFIDA","twitter_card":"summary_large_image","twitter_misc":{"Napisao\/la":"CONFIDA","Procijenjeno vrijeme \u010ditanja":"1 minuta"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/","url":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/","name":"Kapitalni dobici - Confida","isPartOf":{"@id":"https:\/\/www.confida.hr\/hr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/#primaryimage"},"image":{"@id":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/#primaryimage"},"thumbnailUrl":"https:\/\/www.confida.hr\/wp-content\/uploads\/2019\/08\/shefkd.png","datePublished":"2019-08-26T09:31:46+00:00","dateModified":"2019-08-26T09:31:46+00:00","author":{"@id":"https:\/\/www.confida.hr\/hr\/#\/schema\/person\/139120e2b8e5c3436306ec2ac71ab264"},"breadcrumb":{"@id":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/#breadcrumb"},"inLanguage":"hr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/"]}]},{"@type":"ImageObject","inLanguage":"hr","@id":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/#primaryimage","url":"https:\/\/www.confida.hr\/wp-content\/uploads\/2019\/08\/shefkd.png","contentUrl":"https:\/\/www.confida.hr\/wp-content\/uploads\/2019\/08\/shefkd.png","width":1920,"height":1080,"caption":"kapitalni dobici"},{"@type":"BreadcrumbList","@id":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kapitalni-dobici\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.confida.hr\/hr\/"},{"@type":"ListItem","position":2,"name":"Kapitalni dobici"}]},{"@type":"WebSite","@id":"https:\/\/www.confida.hr\/hr\/#website","url":"https:\/\/www.confida.hr\/hr\/","name":"Confida","description":" Tax advice that pays off.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.confida.hr\/hr\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"hr"},{"@type":"Person","@id":"https:\/\/www.confida.hr\/hr\/#\/schema\/person\/139120e2b8e5c3436306ec2ac71ab264","name":"CONFIDA","image":{"@type":"ImageObject","inLanguage":"hr","@id":"https:\/\/www.confida.hr\/hr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/94b8e1475633c9aa3c4372c96ec0738c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/94b8e1475633c9aa3c4372c96ec0738c?s=96&d=mm&r=g","caption":"CONFIDA"},"url":"https:\/\/www.confida.hr\/hr\/blog\/author\/confida-hr\/"}]}},"_links":{"self":[{"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/posts\/1933"}],"collection":[{"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/comments?post=1933"}],"version-history":[{"count":1,"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/posts\/1933\/revisions"}],"predecessor-version":[{"id":7314,"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/posts\/1933\/revisions\/7314"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/media\/6877"}],"wp:attachment":[{"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/media?parent=1933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/categories?post=1933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.confida.hr\/hr\/wp-json\/wp\/v2\/tags?post=1933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}