{"id":14852,"date":"2025-12-16T15:17:06","date_gmt":"2025-12-16T14:17:06","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=14852"},"modified":"2025-12-16T15:17:09","modified_gmt":"2025-12-16T14:17:09","slug":"fejlesztesi-adokedvezmeny-2026-modositas","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/fejlesztesi-adokedvezmeny-2026-modositas\/","title":{"rendered":"M\u00f3dosul a fejleszt\u00e9si ad\u00f3kedvezm\u00e9nyt szab\u00e1lyoz\u00f3 korm\u00e1nyrendelet"},"content":{"rendered":"\n<p><strong>T\u00e1rsadalmi egyeztet\u00e9sre ker\u00fclt a <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/fejlesztesi-adokedvezmeny\/\">fejleszt\u00e9si ad\u00f3kedvezm\u00e9ny<\/a> r\u00e9szletes szab\u00e1lyair\u00f3l sz\u00f3l\u00f3 korm\u00e1nyrendelet (165\/2014. (VII. 17.)) m\u00f3dos\u00edt\u00e1s\u00e1nak tervezete. Ennek alapj\u00e1n v\u00e1ltozn\u00e1nak, illetve kieg\u00e9sz\u00fcln\u00e9nek az ad\u00f3kedvezm\u00e9ny ig\u00e9nybev\u00e9tel\u00e9nek \u00e1ltal\u00e1nos szab\u00e1lyai. A rendelettervezet ezen fel\u00fcl tartalmazza a tisztaipar-meg\u00e1llapod\u00e1s alapj\u00e1n 2026. janu\u00e1r 1-j\u00e9t\u0151l ig\u00e9nybe vehet\u0151 ad\u00f3kedvezm\u00e9ny r\u00e9szletszab\u00e1lyait is. Az al\u00e1bbiakban \u00f6sszefoglaljuk a tervezet legfontosabb rendelkez\u00e9seit.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-f5a5db86fe93e3a02bb7c1670465f7d3\" id=\"h-bovul-az-adokedvezmenybol-kizart-tevekenysegek-kore\" style=\"color:#ab0e1e\"><strong>B\u0151v\u00fcl az ad\u00f3kedvezm\u00e9nyb\u0151l kiz\u00e1rt tev\u00e9kenys\u00e9gek k\u00f6re<\/strong><\/h2>\n\n\n\n<p>A tervezet pontos\u00edtja, hogy az energiatermel\u00e9st, energiat\u00e1rol\u00e1st, energia\u00e1tvitelt, energiaeloszt\u00e1st \u00e9s energetikai c\u00e9l\u00fa infrastrukt\u00fara l\u00e9trehoz\u00e1s\u00e1t c\u00e9lz\u00f3 beruh\u00e1z\u00e1sok (TE\u00c1OR\u201925, 35. \u00e1gazat) \u00e1ltal\u00e1nos jelleggel nem r\u00e9szes\u00fclhetnek fejleszt\u00e9si ad\u00f3kedvezm\u00e9nyben, m\u00e9g akkor sem, ha kiz\u00e1r\u00f3lag saj\u00e1t energiaig\u00e9ny kiel\u00e9g\u00edt\u00e9s\u00e9t szolg\u00e1lj\u00e1k. Az \u00faj rendelkez\u00e9s csup\u00e1n pontos\u00edtja, hogy minden a 35. \u00e1gazathoz kapcsol\u00f3d\u00f3 tev\u00e9kenys\u00e9g kiz\u00e1r\u00e1s hat\u00e1lya al\u00e1 tartozik.<\/p>\n\n\n\n<p>Emellett nem vehet\u0151 ig\u00e9nybe ad\u00f3kedvezm\u00e9ny piaci alapon \u00e9rt\u00e9kes\u00edt\u00e9sre vagy b\u00e9rbead\u00e1sra sz\u00e1nt lak\u00f3ingatlanok (lak\u00f3h\u00e1zak \u00e9s lak\u00e1sok) \u00e9p\u00edt\u00e9s\u00e9re vagy megszerz\u00e9s\u00e9re sem.<\/p>\n\n\n\n<p>A tervezet alapj\u00e1n \u00faj bejelent\u00e9snek min\u0151s\u00fcl, ha a beruh\u00e1z\u00e1s t\u00e1rgya vagy a beruh\u00e1z\u00e1s hely\u00e9\u00fcl megjel\u00f6lt telep\u00fcl\u00e9s megv\u00e1ltozik. A bejelent\u00e9sben \u00e9s a k\u00e9relemben kifejezett nyilatkozatot kell tenni arr\u00f3l is, hogy nem \u00e1ll fenn kiz\u00e1r\u00f3 ok.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-fd0d016b0151c7ba66b7c5865da04fce\" id=\"h-adatszolgaltatasi-kotelezettseg-az-adokedvezmeny-igenybevetelenek-meghiusulasa-eseten\" style=\"color:#ab0e1e\"><strong>Adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g az ad\u00f3kedvezm\u00e9ny ig\u00e9nybev\u00e9tel\u00e9nek meghi\u00fasul\u00e1sa eset\u00e9n<\/strong><\/h2>\n\n\n\n<p>A tervezet a t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1sban \u00faj adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9get \u00edr el\u0151.\u00a0Ennek r\u00e9szek\u00e9nt adatot kell szolg\u00e1ltatni az egyes bejelent\u00e9sek \/ k\u00e9relmek kapcs\u00e1n, ha:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>az ad\u00f3z\u00f3 az ad\u00f3\u00e9vben nem alkalmazza az ad\u00f3kedvezm\u00e9nyt,<\/li>\n\n\n\n<li>egy\u00e1ltal\u00e1n nem k\u00edv\u00e1n ad\u00f3kedvezm\u00e9nyt ig\u00e9nybe venni,<\/li>\n\n\n\n<li>a beruh\u00e1z\u00e1s meghi\u00fasul\u00e1s\u00e1ra tekintetettel vagy t\u00e9ny\u00e1ll\u00e1s-v\u00e1ltoz\u00e1s miatt nem jogosult az ad\u00f3kedvezm\u00e9ny ig\u00e9nybev\u00e9tel\u00e9re.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-f28e8ecbdf576041103dcfa510b004a0\" id=\"h-tiszta-technologiak-gyartasi-kapacitasat-szolgalo-beruhazasok\" style=\"color:#ab0e1e\"><strong>Tiszta technol\u00f3gi\u00e1k gy\u00e1rt\u00e1si kapacit\u00e1s\u00e1t szolg\u00e1l\u00f3 beruh\u00e1z\u00e1sok<\/strong><\/h2>\n\n\n\n<p>A <a href=\"https:\/\/njt.hu\/jogszabaly\/1996-81-00-00\"><em>t\u00e1rsas\u00e1gi ad\u00f3r\u00f3l \u00e9s az osztal\u00e9kad\u00f3r\u00f3l sz\u00f3l\u00f3 1996. \u00e9vi LXXXI. t\u00f6rv\u00e9ny<\/em><\/a> m\u00f3dos\u00edt\u00e1s\u00e1val \u00f6sszhangban tartalmazza a rendelet az \u00fan. tiszta technol\u00f3gi\u00e1k gy\u00e1rt\u00e1si kapacit\u00e1s\u00e1nak biztos\u00edt\u00e1s\u00e1t szolg\u00e1l\u00f3 beruh\u00e1z\u00e1s megval\u00f3s\u00edt\u00e1sa eset\u00e9n ig\u00e9nybe vehet\u0151 fejleszt\u00e9si ad\u00f3kedvezm\u00e9ny r\u00e9szletszab\u00e1lyait.<\/p>\n\n\n\n<p>A rendelet meghat\u00e1rozza, hogy f\u0151szab\u00e1ly szerint a beruh\u00e1z\u00e1s c\u00e9lj\u00e1t szolg\u00e1l\u00f3 t\u00e1rgyi eszk\u00f6z, illetve vagyoni \u00e9rt\u00e9k\u0171 jogok \u00e9s szellemi term\u00e9kek beker\u00fcl\u00e9si \u00e9rt\u00e9ke min\u0151s\u00fcl elsz\u00e1molhat\u00f3 k\u00f6lts\u00e9gnek.<\/p>\n\n\n\n<p>Az \u00e1ltal\u00e1nos szab\u00e1lyokkal anal\u00f3g m\u00f3don a tiszta technol\u00f3gi\u00e1k gy\u00e1rt\u00e1s\u00e1t szolg\u00e1l\u00f3 beruh\u00e1z\u00e1sok eset\u00e9ben is n\u00f6velhet\u0151 a ter\u00fcletileg ir\u00e1nyad\u00f3 t\u00e1mogat\u00e1s intenzit\u00e1s, kisv\u00e1llalkoz\u00e1sok eset\u00e9ben 20, k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok eset\u00e9ben pedig 10 sz\u00e1zal\u00e9kponttal.<\/p>\n\n\n\n<p>E beruh\u00e1z\u00e1sok eset\u00e9n is sz\u00fcks\u00e9ges el\u0151zetes bejelent\u00e9st tenni (meghat\u00e1rozott \u00e9rt\u00e9khat\u00e1r felett k\u00e9relmet beny\u00fajtani) az ad\u00f3politik\u00e1\u00e9rt felel\u0151s miniszter r\u00e9sz\u00e9re, amelyre speci\u00e1lis formanyomtatv\u00e1ny szolg\u00e1l. A bejelent\u00e9sre az \u00e1ltal\u00e1nos elj\u00e1r\u00e1si szab\u00e1lyok vonatkoznak.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-0966b69fc3773a8bf75d5e93245faf3d\" id=\"h-a-fejlesztesi-adokedvezmeny-szabalyait-modosito-tervezet-hatalyba-lepese\" style=\"color:#ab0e1e\"><strong>A fejleszt\u00e9si ad\u00f3kedvezm\u00e9ny szab\u00e1lyait m\u00f3dos\u00edt\u00f3 tervezet hat\u00e1lyba l\u00e9p\u00e9se<\/strong><\/h2>\n\n\n\n<p>A rendelkez\u00e9sek t\u00f6bbs\u00e9ge 2026. janu\u00e1r 1-j\u00e9n l\u00e9pne hat\u00e1lyba. Egyes el\u0151\u00edr\u00e1sok \u2013 \u00edgy k\u00fcl\u00f6n\u00f6sen a bejelent\u00e9si \u00e9s adatszolg\u00e1ltat\u00e1si szab\u00e1lyok \u2013 a kihirdet\u00e9st k\u00f6vet\u0151 31. napon l\u00e9pn\u00e9nek hat\u00e1lyba.<\/p>\n\n\n\n<p>A t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1s v\u00e1ltoz\u00f3 adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9geit a 2017. janu\u00e1r 1-j\u00e9t k\u00f6vet\u0151en beny\u00fajtott bejelent\u00e9sek kapcs\u00e1n, els\u0151k\u00e9nt a 2025. ad\u00f3\u00e9vr\u0151l sz\u00f3l\u00f3 \u00e9ves bevall\u00e1sban kell majd alkalmazni.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A tervezet alapj\u00e1n v\u00e1ltozn\u00e1nak, illetve kieg\u00e9sz\u00fcln\u00e9nek az ad\u00f3kedvezm\u00e9ny ig\u00e9nybev\u00e9tel\u00e9nek \u00e1ltal\u00e1nos szab\u00e1lyai.<\/p>\n","protected":false},"author":1028,"featured_media":14853,"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-14852","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\/2025\/12\/fejlesztesi-adokedvezmeny-2026-modositas.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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