{"id":6743,"date":"2022-01-03T07:52:12","date_gmt":"2022-01-03T07:52:12","guid":{"rendered":"https:\/\/www.confida.hr\/hr\/?p=2617"},"modified":"2022-01-03T07:52:12","modified_gmt":"2022-01-03T07:52:12","slug":"nova-kamatna-stopa-izmedu-povezanih-osoba","status":"publish","type":"post","link":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/nova-kamatna-stopa-izmedu-povezanih-osoba\/","title":{"rendered":"Nova kamatna stopa izme\u0111u povezanih osoba"},"content":{"rendered":"<p>Odredbama \u010dl. 37. Pravilnika o porezu na dobit propisano je da kod utvr\u0111ivanja kamatne stope na zajmove izme\u0111u povezanih osoba za polaznu osnovicu uzima se prosje\u010dna kamatna stopa na stanja kredita odobrenih na razdoblje dulje od godine dana nefinancijskim trgova\u010dkim dru\u0161tvima.<!--more--> Visinu kamatne stope HNB objavljuje u teku\u0107oj kalendarskoj godini, a Odlukom ju donosi ministar financija prije po\u010detka poreznog razdoblja u kojem se primjenjuje.<\/p>\n<p><strong>Kamatna stopa na zajmove izme\u0111u povezanih osoba za 2022. godinu tako iznosi 2,68%.<\/strong><\/p>\n<p>Zakon o porezu na dobit propisuje da se porezna osnovica pove\u0107ava za iznos kamata koje nisu porezno dozvoljen rashod, u \u0161to su uklju\u010dene kamate na primljene zajmove povezanih osoba obra\u010dunate po stopi koja je vi\u0161a od visine kamatne stope koja bi se ostvarila izme\u0111u nepovezanih osoba u trenutku odobrenja zajma. Isto tako, Zakon o porezu na dobit propisuje da se pri\u00a0 utvr\u0111ivanju prihoda od kamata na dane zajmove izme\u0111u povezanih osoba kamata obra\u010dunava najmanje do visine kamatne stope koja bi se ostvarila izme\u0111u nepovezanih osoba u trenutku odobrenja zajma.<\/p>\n<p><strong>To zna\u010di da je kamata obra\u010dunata po stopi od 2,68% minimalno zahtijevani porezni prihod za 2022. godinu, kada tuzemno dru\u0161tvo daje zajam inozemnom povezanom dru\u0161tvu.<\/strong><\/p>\n<p>Uzimaju\u0107i u obzir kako se pri utvr\u0111ivanju rashoda od kamata na primljene zajmove od povezanih osoba priznaju obra\u010dunane kamate najvi\u0161e do visine kamatne stope koja bi se ostvarila izme\u0111u nepovezanih osoba u trenutku odobrenja zajma, kao rashod tuzemnog obveznika poreza na dobit za 2022. godinu porezno se priznaju kamate najvi\u0161e do 2,68%.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Odredbama \u010dl. 37. Pravilnika o porezu na dobit propisano je da kod utvr\u0111ivanja kamatne stope na zajmove izme\u0111u povezanih osoba za polaznu osnovicu uzima se prosje\u010dna kamatna stopa na stanja kredita odobrenih na razdoblje dulje od godine dana nefinancijskim trgova\u010dkim dru\u0161tvima.<\/p>\n","protected":false},"author":6,"featured_media":6983,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nova kamatna stopa izme\u0111u povezanih osoba - Confida<\/title>\n<meta name=\"description\" content=\"Saznajte koliko iznosi nova kamatna stopa na zajmove izme\u0111u povezanih osoba za 2022. godinu.\" \/>\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\/nova-kamatna-stopa-izmedu-povezanih-osoba\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nova kamatna stopa izme\u0111u povezanih osoba - 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