{"id":10127,"date":"2023-11-13T14:12:33","date_gmt":"2023-11-13T13:12:33","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=10127"},"modified":"2025-07-03T16:28:03","modified_gmt":"2025-07-03T14:28:03","slug":"uj-kutatas-fejlesztesi-adokedvezmeny-a-tarsasagi-adoban","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-kutatas-fejlesztesi-adokedvezmeny-a-tarsasagi-adoban\/","title":{"rendered":"\u00daj kutat\u00e1s-fejleszt\u00e9si ad\u00f3kedvezm\u00e9ny a t\u00e1rsas\u00e1gi ad\u00f3ban"},"content":{"rendered":"\n<p><strong>A 2024. ad\u00f3\u00e9vt\u0151l \u2013 az ad\u00f3z\u00f3 v\u00e1laszt\u00e1sa szerint \u2013 m\u00e1r nem csak ad\u00f3alap-cs\u00f6kkent\u00e9sre, hanem k\u00f6zvetlen\u00fcl t\u00e1rsas\u00e1gi ad\u00f3kedvezm\u00e9ny ig\u00e9nybev\u00e9tel\u00e9re is jogos\u00edthatnak a kutat\u00e1s-fejleszt\u00e9si k\u00f6lts\u00e9gek. Az ad\u00f3kedvezm\u00e9ny m\u00e9rt\u00e9ke az elsz\u00e1molhat\u00f3 k\u00f6lts\u00e9g 10%-a. R\u00e1ad\u00e1sul, ha magasabb \u00f6sszegben mer\u00fcl fel K+F k\u00f6lts\u00e9g, mint amennyi a fizetend\u0151 ad\u00f3, a 4. ad\u00f3\u00e9v v\u00e9g\u00e9n a k\u00fcl\u00f6nb\u00f6zet visszat\u00e9r\u00edt\u00e9s form\u00e1j\u00e1ban ig\u00e9nyelhet\u0151. \u00cdgy a fel nem haszn\u00e1lt kedvezm\u00e9ny l\u00e9nyeg\u00e9ben k\u00e9szp\u00e9nz t\u00e1mogat\u00e1ss\u00e1 alakul \u2013 a p\u00e1ly\u00e1zatokhoz k\u00e9pest egyszer\u0171bb felt\u00e9telekkel.<\/strong><\/p>\n\n\n\n<p>Ahogyan azt egy nemr\u00e9giben k\u00f6zz\u00e9tett <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/a-parlament-elott-az-oszi-adocsomag\/#tarsasagi-ado\" target=\"_blank\" rel=\"noreferrer noopener\">cikk\u00fcnkben<\/a> is meg\u00edrtuk, a glob\u00e1lis minimumad\u00f3r\u00f3l sz\u00f3l\u00f3, az Orsz\u00e1ggy\u0171l\u00e9s el\u00e9 terjesztett T\/5877. sz\u00e1m\u00fa t\u00f6rv\u00e9nyjavaslatban a t\u00e1rsas\u00e1gi ad\u00f3t \u00e9rint\u0151 m\u00f3dos\u00edt\u00f3 rendelkez\u00e9sek is tal\u00e1lhat\u00f3k. A f\u0151bb szab\u00e1lyokat v\u00e1rhat\u00f3an m\u00e1r nem m\u00f3dos\u00edtj\u00e1k az elfogad\u00e1sig.<\/p>\n\n\n\n<p>A m\u00f3dos\u00edt\u00f3 rendelkez\u00e9sek 2024-t\u0151l egy \u00faj ad\u00f3kedvezm\u00e9nyt vezetnek be, amely a kutat\u00e1s-fejleszt\u00e9si (K+F) tev\u00e9kenys\u00e9get c\u00e9lozn\u00e1. A t\u00f6rv\u00e9nyjavaslat szerint az \u00faj <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/k-f-adokedvezmeny\/\">K+F ad\u00f3kedvezm\u00e9ny<\/a> glob\u00e1lis minimumad\u00f3 (GloBE) szempontb\u00f3l elismert visszat\u00e9r\u00edtend\u0151 ad\u00f3kedvezm\u00e9nynek min\u0151s\u00fclhetne (amennyiben azt az OECD a k\u00e9s\u0151bbi vizsg\u00e1latai sor\u00e1n is meger\u0151s\u00edti). Az \u00faj ad\u00f3kedvezm\u00e9ny teh\u00e1t alapvet\u0151en a GloBE implement\u00e1ci\u00f3ra tekintettel ker\u00fclhet be a szab\u00e1lyoz\u00e1sba, n\u00e9h\u00e1ny kisebb kiv\u00e9tellel viszont el\u00e9rhet\u0151 lesz minden ad\u00f3z\u00f3 sz\u00e1m\u00e1ra.<\/p>\n\n\n\n<p>A t\u00e1mogat\u00e1s m\u00e9rt\u00e9ke az elsz\u00e1molhat\u00f3 k\u00f6lts\u00e9gek 10%-a, amely a projekt indul\u00e1s\u00e1nak (\u00e9s a kapcsol\u00f3d\u00f3 elsz\u00e1molhat\u00f3 k\u00f6lts\u00e9gek felmer\u00fcl\u00e9s\u00e9nek) ad\u00f3\u00e9v\u00e9ben \u00e9s az azt k\u00f6vet\u0151 h\u00e1rom \u00e9vben vehet\u0151 majd ig\u00e9nybe ad\u00f3kedvezm\u00e9ny form\u00e1j\u00e1ban. Az ad\u00f3z\u00f3 a fel nem haszn\u00e1lt ad\u00f3kedvezm\u00e9nyre vonatkoz\u00f3an k\u00e9szp\u00e9nzben val\u00f3 megt\u00e9r\u00edt\u00e9sre lesz jogosult, amely a projekt els\u0151 \u00e9v\u00e9t k\u00f6vet\u0151 \u00f6t\u00f6dik ad\u00f3\u00e9v folyam\u00e1n utalhat\u00f3 ki (fenn\u00e1ll\u00f3 felt\u00e9telek teljes\u00fcl\u00e9se eset\u00e9n).<\/p>\n\n\n\n<p>Az \u00faj ad\u00f3kedvezm\u00e9nyt a K+F ad\u00f3alap-cs\u00f6kkent\u0151 t\u00e9tel alternat\u00edv\u00e1jak\u00e9nt lehet majd v\u00e1lasztani. A v\u00e1laszt\u00e1s 5 ad\u00f3\u00e9vre sz\u00f3l. A K+F ad\u00f3kedvezm\u00e9ny \u00e9s ad\u00f3alap-kedvezm\u00e9ny egy\u00fcttesen teh\u00e1t nem lesz ig\u00e9nybe vehet\u0151 a v\u00e1laszt\u00e1ssal \u00e9rintett 5 \u00e9ves id\u0151szakban. Emellett nem vehet\u0151 ig\u00e9nybe egy\u00e9b ad\u00f3kedvezm\u00e9ny (\u00edgy p\u00e9ld\u00e1ul a <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/fejlesztesi-adokedvezmeny\/\">fejleszt\u00e9si ad\u00f3kedvezm\u00e9ny<\/a> K+F jogc\u00edme) sem ugyanazon elsz\u00e1molhat\u00f3 k\u00f6lts\u00e9gekre. A K+F ad\u00f3kedvezm\u00e9ny ig\u00e9nybev\u00e9tele ugyanakkor nem z\u00e1rja ki a t\u00e1mogat\u00e1si p\u00e1ly\u00e1zatokon val\u00f3 r\u00e9szv\u00e9telt.<\/p>\n\n\n\n<p>Az al\u00e1bbi t\u00e1bl\u00e1zatban \u00f6sszefoglaljuk a k\u00e9t K+F ad\u00f3\u00f6szt\u00f6nz\u0151 f\u0151bb jellemz\u0151it \u00e9s k\u00fcl\u00f6nbs\u00e9geit.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Megnevez\u00e9s<\/strong><\/td><td><strong>K+F ad\u00f3alap-cs\u00f6kkent\u0151 t\u00e9tel<\/strong><\/td><td><strong>K+F ad\u00f3kedvezm\u00e9ny<\/strong><\/td><\/tr><tr><td><strong>T\u00edpusa<\/strong><strong><\/strong><\/td><td>ad\u00f3alap-cs\u00f6kkent\u00e9s<\/td><td>ad\u00f3kedvezm\u00e9ny k\u00e9szp\u00e9nz visszat\u00e9r\u00edt\u00e9ssel<\/td><\/tr><tr><td><strong>Milyen tev\u00e9kenys\u00e9gre vehet\u0151 ig\u00e9nybe?<\/strong><\/td><td colspan=\"2\">alapkutat\u00e1snak, alkalmazott (ipari) kutat\u00e1snak vagy k\u00eds\u00e9rleti fejleszt\u00e9snek min\u0151s\u00fcl\u0151 kutat\u00e1s-fejleszt\u00e9si projektekre<\/td><\/tr><tr><td><strong>Elsz\u00e1molhat\u00f3 k\u00f6lts\u00e9gek <\/strong><strong><\/strong><\/td><td>Elsz\u00e1molhat\u00f3 az alapkutat\u00e1s, alkalmazott kutat\u00e1s, k\u00eds\u00e9rleti fejleszt\u00e9s \u00f6sszes k\u00f6zvetlen k\u00f6lts\u00e9ge a felmer\u00fcl\u00e9s ad\u00f3\u00e9v\u00e9ben, vagy ha az ad\u00f3z\u00f3 a k\u00f6lts\u00e9get k\u00eds\u00e9rleti fejleszt\u00e9s aktiv\u00e1lt \u00e9rt\u00e9kek\u00e9nt mutatja ki, legfeljebb az elsz\u00e1molt \u00e9rt\u00e9kcs\u00f6kken\u00e9s \u00f6sszeg\u00e9ig az \u00e9rt\u00e9kcs\u00f6kken\u00e9s elsz\u00e1mol\u00e1s\u00e1nak ad\u00f3\u00e9v\u00e9ben.<\/td><td>A K+F k\u00f6zvetlen k\u00f6lts\u00e9gei k\u00f6z\u00fcl az al\u00e1bbiak lehetnek elsz\u00e1molhat\u00f3k: a kutat\u00f3-fejleszt\u0151 \u00e1ltal haszn\u00e1lt t\u00e1rgyi eszk\u00f6z K+F projekt idej\u00e9re sz\u00e1m\u00edtott sz\u00e1mviteli \u00e9rt\u00e9kcs\u00f6kken\u00e9se,a kutat\u00f3-fejleszt\u0151re vonatkoz\u00f3an elsz\u00e1molt szem\u00e9lyi jelleg\u0171 r\u00e1ford\u00edt\u00e1s a kutat\u00f3-fejleszt\u0151nek a K+F projektben val\u00f3 foglalkoztat\u00e1sa m\u00e9rt\u00e9k\u00e9ig, kiv\u00e9ve a K+F tev\u00e9kenys\u00e9ghez k\u00f6zvetetten kapcsol\u00f3d\u00f3 r\u00e1ford\u00edt\u00e1s (ide\u00e9rtve t\u00f6bbek k\u00f6z\u00f6tt a reprezent\u00e1ci\u00f3t, a v\u00e9gkiel\u00e9g\u00edt\u00e9st, a felment\u00e9si id\u0151re j\u00e1r\u00f3 b\u00e9rt \u00e9s ezek j\u00e1rul\u00e9kait),a K+F tev\u00e9kenys\u00e9ghez felhaszn\u00e1lt szabadalom k\u00f6lts\u00e9ge, r\u00e1ford\u00edt\u00e1sa,m\u0171k\u00f6d\u00e9si \u00e9s \u00fczemeltet\u00e9si k\u00f6lts\u00e9gek, r\u00e1ford\u00edt\u00e1sok, amelyek k\u00f6zvetlen\u00fcl a K+F projekt folyam\u00e1n mer\u00fclnek fel.<\/td><\/tr><tr><td><strong>Kedvezm\u00e9ny m\u00e9rt\u00e9ke<\/strong><strong><\/strong><\/td><td>A megtakar\u00edt\u00e1s a k\u00f6zvetlen K+F k\u00f6lts\u00e9gek ak\u00e1r 11,3%-a is lehet, mivelaz elsz\u00e1molhat\u00f3 k\u00f6lts\u00e9gekt\u00e1rsas\u00e1gi, helyi ipar\u0171z\u00e9si ad\u00f3 \u00e9s innov\u00e1ci\u00f3s j\u00e1rul\u00e9k szempontb\u00f3l is \u00e9rv\u00e9nyes\u00edthet\u0151ek lehetnek. &nbsp;<\/td><td>Az elsz\u00e1molhat\u00f3 k\u00f6lts\u00e9gek 10%-a \u00e9rv\u00e9nyes\u00edthet\u0151 a t\u00e1rsas\u00e1gi ad\u00f3ban. A helyi ipar\u0171z\u00e9si ad\u00f3, illetve az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k alapja ugyanakkor nem cs\u00f6kkenthet\u0151 ezen k\u00f6lts\u00e9gekkel.<\/td><\/tr><tr><td><strong>Kedvezm\u00e9ny \u00e9rv\u00e9nyes\u00edthet\u0151s\u00e9g\u00e9nek id\u0151tartama<\/strong><strong><\/strong><\/td><td>Nincs jogszab\u00e1lyi szinten defini\u00e1lt id\u0151korl\u00e1t: agyakorlatban a K+F projekt id\u0151tartama alatt (azaz, a K+F k\u00f6lts\u00e9ggel \u00e9rintett ad\u00f3\u00e9vek alatt), \u00f6nellen\u0151rz\u00e9ssel ak\u00e1r visszamen\u0151legesen is.<\/td><td>K\u00f6t\u00f6tt id\u0151tartamra sz\u00f3l: 4+1 \u00e9ves id\u0151tartamra vonatkozik&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Az ad\u00f3z\u00e1si kock\u00e1zatok cs\u00f6kkent\u00e9se \u00e9rdek\u00e9ben \u00e1ll\u00e1spontunk szerint a K+F ad\u00f3kedvezm\u00e9ny ig\u00e9nybev\u00e9tel\u00e9hez is aj\u00e1nlott \u00fan. <strong>K+F min\u0151s\u00edt\u00e9st beszerezni<\/strong>, amelyet 2023. szeptember 1-je \u00f3ta az Szellemi Tulajdonok Nemzeti Hivatala (SZTNH) helyett a Nemzeti Kutat\u00e1si, Fejleszt\u00e9si \u00e9s Innov\u00e1ci\u00f3s Hivatal (NKFI Hivatal) \u00e1ll\u00edt ki. Err\u0151l <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/valtoznak-a-kf-minositesi-eljaras-szabalyai\/\" target=\"_blank\" rel=\"noreferrer noopener\">ide kattintva<\/a> olvashat t\u00f6bbet.<\/p>\n\n\n\n<p>Az adminisztr\u00e1ci\u00f3s terheket illet\u0151en pedig sz\u00e1mos bejelent\u00e9si \u00e9s adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g kapcsol\u00f3dhat az \u00faj K+F ad\u00f3kedvezm\u00e9nyhez, amelyekre \u00e9rdemes lesz k\u00fcl\u00f6n figyelmet ford\u00edtani az ig\u00e9nybev\u00e9teli jogosults\u00e1g \u00e9rdek\u00e9ben.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A 2024-es ad\u00f3\u00e9vt\u0151l m\u00e1r nem csak ad\u00f3alap-cs\u00f6kkent\u00e9sre jogos\u00edthatnak a K+F k\u00f6lts\u00e9gek.<\/p>\n","protected":false},"author":1028,"featured_media":10129,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_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":[38],"tags":[41],"class_list":{"0":"post-10127","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-2","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2023\/11\/kutatasfejlesztesmikro.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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