{"id":3451,"date":"2022-12-02T10:56:36","date_gmt":"2022-12-02T10:56:36","guid":{"rendered":"https:\/\/www.ora.si\/?p=3451"},"modified":"2022-12-02T10:56:38","modified_gmt":"2022-12-02T10:56:38","slug":"spremembe-pri-normiranih-s-p-v-letu-2023","status":"publish","type":"post","link":"https:\/\/www.ora.si\/index.php\/2022\/12\/02\/spremembe-pri-normiranih-s-p-v-letu-2023\/","title":{"rendered":"<strong>SPREMEMBE PRI NORMIRANIH S.P. V LETU 2023<\/strong>"},"content":{"rendered":"\n<p>\u00a0<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2789\" src=\"https:\/\/www.ora.si\/wp-content\/uploads\/2021\/02\/spot-jpg-1-scaled.jpg\" alt=\"\" width=\"2560\" height=\"552\" srcset=\"https:\/\/www.ora.si\/wp-content\/uploads\/2021\/02\/spot-jpg-1-scaled.jpg 2560w, https:\/\/www.ora.si\/wp-content\/uploads\/2021\/02\/spot-jpg-1-300x65.jpg 300w, https:\/\/www.ora.si\/wp-content\/uploads\/2021\/02\/spot-jpg-1-1024x221.jpg 1024w, https:\/\/www.ora.si\/wp-content\/uploads\/2021\/02\/spot-jpg-1-768x166.jpg 768w, https:\/\/www.ora.si\/wp-content\/uploads\/2021\/02\/spot-jpg-1-1536x331.jpg 1536w, https:\/\/www.ora.si\/wp-content\/uploads\/2021\/02\/spot-jpg-1-2048x442.jpg 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/>Dr\u017eavni zbor je na seji dne 28. 11. 2022 sprejel Zakon o spremembah in dopolnitvah Zakona o dohodnini (ZDoh-2AA). Zakon bo pri\u010del veljati naslednji dan po objavi v Uradnem listu, uporabljati pa se za\u010dne s 1. 1. 2023.\u00a0<\/p>\n<p>Spremembe Zakona o dohodnini (ZDoh-2AA) vklju\u010dujejo naslednje spremembe:<\/p>\n<p>&#8211; glede vi\u0161ine normiranih odhodkov,<\/p>\n<p>&#8211; glede pla\u010d, in sicer ni\u017eje splo\u0161ne olaj\u0161ave,<\/p>\n<p>&#8211; glede obdav\u010ditve najemnine, iz sedanje 15 % na 25%,<\/p>\n<p>&#8211; glede obdav\u010ditve pri prodaji lastnih dele\u017eev svojim dru\u017ebam na 25%,<\/p>\n<p>&#8211; glede olaj\u0161ave za mlade do 29. leta starosti ter vi\u0161je olaj\u0161ave za vzdr\u017eevane dru\u017einske \u010dlane,<\/p>\n<p>&#8211; glede izpla\u010devanja nagrade za poslovno uspe\u0161nost.<\/p>\n<p>Ve\u010d informacij v <a href=\"https:\/\/www.ora.si\/wp-content\/uploads\/2022\/12\/1a_Spremembe-pri-normiranih-s-p-v-letu-2023_2-12-2022.pdf\">\u010dlanku<\/a>.<\/p>\n<p>\u00a0<\/p>\n<h5><em>Projekt je sofinanciran s pomo\u010djo Evropskega sklada za regionalni razvoj, Ministrstva za gospodarski razvoj in tehnologijo ter SPIRIT Slovenija, javne agencije<\/em><\/h5>\n\n\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 Dr\u017eavni zbor je na seji dne 28. 11. 2022 sprejel Zakon o spremembah in dopolnitvah Zakona o dohodnini (ZDoh-2AA). Zakon bo pri\u010del veljati naslednji dan po objavi v Uradnem listu, uporabljati pa se za\u010dne s 1. 1. 2023.\u00a0 Spremembe Zakona o dohodnini (ZDoh-2AA) vklju\u010dujejo naslednje spremembe: &#8211; glede vi\u0161ine normiranih odhodkov, &#8211; glede pla\u010d, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1021,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[5],"tags":[],"class_list":{"0":"post-3451","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-aktualne-zadeve","8":"entry"},"_links":{"self":[{"href":"https:\/\/www.ora.si\/index.php\/wp-json\/wp\/v2\/posts\/3451","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ora.si\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ora.si\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ora.si\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ora.si\/index.php\/wp-json\/wp\/v2\/comments?post=3451"}],"version-history":[{"count":2,"href":"https:\/\/www.ora.si\/index.php\/wp-json\/wp\/v2\/posts\/3451\/revisions"}],"predecessor-version":[{"id":3454,"href":"https:\/\/www.ora.si\/index.php\/wp-json\/wp\/v2\/posts\/3451\/revisions\/3454"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ora.si\/index.php\/wp-json\/wp\/v2\/media\/1021"}],"wp:attachment":[{"href":"https:\/\/www.ora.si\/index.php\/wp-json\/wp\/v2\/media?parent=3451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ora.si\/index.php\/wp-json\/wp\/v2\/categories?post=3451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ora.si\/index.php\/wp-json\/wp\/v2\/tags?post=3451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}