{"id":6645,"date":"2019-05-14T12:41:50","date_gmt":"2019-05-14T12:41:50","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=1885"},"modified":"2019-05-14T12:41:50","modified_gmt":"2019-05-14T12:41:50","slug":"kamatna-stopa-na-zajmove-izmedu-povezanih-osoba","status":"publish","type":"post","link":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kamatna-stopa-na-zajmove-izmedu-povezanih-osoba\/","title":{"rendered":"Kamatna stopa na zajmove izme\u0111u povezanih osoba"},"content":{"rendered":"<p>Sukladno \u010dl. 14. stavku 3. Zakona o porezu na dobit, Ministarstvo financija je objavilo kamatnu stopu izme\u0111u povezanih osoba od 3,96% za 2019. godinu. Navedena kamatna stopa sni\u017eena je u odnosu na prethodnu godinu kada je iznosila 4,55%.<\/p>\n<p>Stopa od 3,96% je najmanja kamata koja bi se trebala obra\u010dunati kada obveznik poreza na dobit daje zajmove povezanim osobama \u2013 nerezidentima. Ako takve kamate nisu zara\u010dunate (ili su zara\u010dunate manje) tada se one (ili razlika izme\u0111u zara\u010dunate manje i propisane kamatne stope) trebaju dodati u PD obrazac kao pove\u0107anje porezne osnovice. Ta kamatna stopa primjenjuje se i na primljene zajmove od povezanih osoba \u2013 nerezidenata. Ako se kamate nerezidentima pla\u0107aju prema stopi vi\u0161oj od 3,96%, razlika iznad kamata tako\u0111er se dodaje u PD obrazac kao pove\u0107anje porezne osnovice.<\/p>\n<p>Stopa od 3,96% primjenjuje se i za zajmove izme\u0111u povezanih osoba rezidenata ako jedna od njih ima povla\u0161teni porezni status (pla\u0107a porez na dobit po stopama koje su ni\u017ee od propisane stope ili je oslobo\u0111ena od pla\u0107anja poreza na dobit) ili ako u poreznom razdoblju ima pravo na prijenos poreznog gubitka iz prethodnih poreznih razdoblja.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sukladno \u010dl. 14. stavku 3. Zakona o porezu na dobit, Ministarstvo financija je objavilo kamatnu stopu izme\u0111u povezanih osoba od 3,96% za 2019. godinu. Navedena kamatna stopa sni\u017eena je u odnosu na prethodnu godinu kada je iznosila 4,55%. Stopa od 3,96% je najmanja kamata koja bi se trebala obra\u010dunati kada obveznik poreza na dobit daje [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1886,"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>Kamatna stopa na zajmove izme\u0111u povezanih osoba - 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\/kamatna-stopa-na-zajmove-izmedu-povezanih-osoba\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kamatna stopa na zajmove izme\u0111u povezanih osoba - Confida\" \/>\n<meta property=\"og:description\" content=\"Sukladno \u010dl. 14. stavku 3. Zakona o porezu na dobit, Ministarstvo financija je objavilo kamatnu stopu izme\u0111u povezanih osoba od 3,96% za 2019. godinu. Navedena kamatna stopa sni\u017eena je u odnosu na prethodnu godinu kada je iznosila 4,55%. 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