{"id":11482,"date":"2024-06-26T12:52:59","date_gmt":"2024-06-26T10:52:59","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=11482"},"modified":"2025-05-07T15:13:55","modified_gmt":"2025-05-07T13:13:55","slug":"allandosul-kamatjovedelem-szocho-kotelezettseg-2024","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/allandosul-kamatjovedelem-szocho-kotelezettseg-2024\/","title":{"rendered":"\u00c1lland\u00f3sul a kamatj\u00f6vedelmeket terhel\u0151 szocho-k\u00f6telezetts\u00e9g"},"content":{"rendered":"\n

Az \u00e1llam m\u0171k\u00f6d\u00e9s\u00e9t \u00e9rint\u0151 egyes t\u00f6rv\u00e9nyek m\u00f3dos\u00edt\u00e1sr\u00f3l tartalmaz\u00f3 sal\u00e1tat\u00f6rv\u00e9nnyel 2024. j\u00fanius 18-\u00e1n kihirdetett szab\u00e1lyok alapj\u00e1n v\u00e1ltozott a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3r\u00f3l sz\u00f3l\u00f3 2018. \u00e9vi LII. t\u00f6rv\u00e9ny (Szocho t\u00f6rv\u00e9ny).<\/strong><\/p>\n\n\n\n

T\u00f6rv\u00e9nyi szintre emelte \u00e9s \u00edgy \u00e1lland\u00f3s\u00edtotta a jogalkot\u00f3 az egyes lakoss\u00e1gi megtakar\u00edt\u00e1sokra kor\u00e1bban a vesz\u00e9lyhelyzeti rendeleti szab\u00e1lyoz\u00e1ssal kivetett szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9get (szocho-t).<\/p>\n\n\n\n

Az \u00e1llam m\u0171k\u00f6d\u00e9s\u00e9t \u00e9rint\u0151 egyes t\u00f6rv\u00e9nyek m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 2024. \u00e9vi XXIX. t\u00f6rv\u00e9nnyel<\/em>, egy \u00fajabb \u00fan. sal\u00e1tat\u00f6rv\u00e9nnyel most kihirdetett t\u00f6rv\u00e9nyv\u00e1ltoz\u00e1s a gyakorlatban nem jelent \u00faj ad\u00f3k\u00f6telezetts\u00e9get, mivel a kamatj\u00f6vedelmek ut\u00e1n m\u00e1r 2023. j\u00falius 1-j\u00e9t\u0151l meg kell fizetni a 13% szocho-t a 15%-os szem\u00e9lyi j\u00f6vedelemad\u00f3 mellett.<\/p>\n\n\n\n

A szocho-fizet\u00e9si k\u00f6telezetts\u00e9g eg\u00e9szen pontosan a term\u00e9szetes szem\u00e9lyek Szja tv. 65. \u00a7-a szerinti kamatj\u00f6vedelm\u00e9nek Magyarorsz\u00e1gon ad\u00f3ztathat\u00f3 r\u00e9sz\u00e9t terheli, az ingatlanalap befektet\u00e9si jegy\u00e9b\u0151l sz\u00e1rmaz\u00f3 kamatj\u00f6vedelem kiv\u00e9tel\u00e9vel. Az Szja tv. 65. \u00a7-val \u00e9rintett kamatj\u00f6vedelem-t\u00edpusokr\u00f3l (pl. hitelint\u00e9zeti bet\u00e9ti kamat, lek\u00f6t\u00f6tt bet\u00e9t kamata, a nyilv\u00e1nosan forgalomba hozott \u00e9s forgalmazott hitelviszonyt megtestes\u00edt\u0151 \u00e9rt\u00e9kpap\u00edr<\/a> (k\u00f6tv\u00e9ny, jelz\u00e1loglev\u00e9l) \u00e9s kollekt\u00edv befektet\u00e9si \u00e9rt\u00e9kpap\u00edr (befektet\u00e9si jegy) kamata, hozama stb.) kor\u00e1bbi cikk\u00fcnkben<\/a> m\u00e1r r\u00e9szletesen besz\u00e1moltunk.<\/p>\n\n\n\n

A 2024. augusztus 1-j\u00e9t megel\u0151z\u0151 id\u0151szak tekintet\u00e9ben j\u00e1r\u00f3 kamatokra a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3r\u00f3l sz\u00f3l\u00f3 2018. \u00e9vi LII. t\u00f6rv\u00e9ny vesz\u00e9lyhelyzet ideje alatt t\u00f6rt\u00e9n\u0151 elt\u00e9r\u0151 alkalmaz\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 205\/2023. (V. 31.) Korm. rendelet<\/em> 2024. j\u00falius 31-\u00e9n hat\u00e1lyos rendelkez\u00e9seit kell alkalmazni, m\u00edg 2024. augusztus 1-j\u00e9t\u0151l m\u00e1r a Szocho t\u00f6rv\u00e9ny rendelkez\u00e9sei lesznek ir\u00e1nyad\u00f3ak, ezzel p\u00e1rhuzamosan a vonatkoz\u00f3 korm\u00e1nyrendelet hat\u00e1ly\u00e1t veszti.<\/p>\n\n\n\n

A term\u00e9szetes szem\u00e9lyeket terhel\u0151 13%-os szochot a j\u00f6vedelem kifizet\u00e9sekor a 15%-os szem\u00e9lyi j\u00f6vedelemad\u00f3val p\u00e1rhuzamosan a kifizet\u0151 vonja le, kifizet\u0151 hi\u00e1ny\u00e1ban a mag\u00e1nszem\u00e9lynek mag\u00e1nak kell az ad\u00f3k\u00f6telezetts\u00e9geket teljes\u00edteni, a Szocho tv. \u00e1ltal\u00e1nos rendelkez\u00e9sei szerint. A kamatj\u00f6vedelemre nem \u00e9rv\u00e9nyes az egyes t\u0151kej\u00f6vedelmek, \u00edgy pl. az osztal\u00e9k eset\u00e9n alkalmazhat\u00f3 szocho-fizet\u00e9si plafon, azaz a kamatj\u00f6vedelmek eset\u00e9ben a 13% szocho k\u00f6telezetts\u00e9gnek nincs fels\u0151 hat\u00e1ra.<\/p>\n","protected":false},"excerpt":{"rendered":"

Az \u00e1llam m\u0171k\u00f6d\u00e9s\u00e9t \u00e9rint\u0151 egyes t\u00f6rv\u00e9nyek m\u00f3dos\u00edt\u00e1sr\u00f3l sz\u00f3l\u00f3 sal\u00e1tat\u00f6rv\u00e9nnyel kihirdetett szab\u00e1lyok alapj\u00e1n v\u00e1ltozott a szocho t\u00f6rv\u00e9ny.<\/p>\n","protected":false},"author":1028,"featured_media":11483,"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-11482","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\/2024\/06\/adotorveny-allandosul-szocho.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"\n\u00c1lland\u00f3sul a kamatj\u00f6vedelmeket terhel\u0151 szocho-k\u00f6telezetts\u00e9g - 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