{"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:\/\/confida.simulus.hr\/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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1934,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,6],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.4 - 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:\/\/confida.simulus.hr\/hr\/kapitalni-dobici\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kapitalni dobici - 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