{"id":15205,"date":"2026-03-05T15:44:01","date_gmt":"2026-03-05T14:44:01","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=15205"},"modified":"2026-03-05T15:45:52","modified_gmt":"2026-03-05T14:45:52","slug":"adomentesseg-adotorveny-valtozas-bl-donto","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/adomentesseg-adotorveny-valtozas-bl-donto\/","title":{"rendered":"Ad\u00f3mentess\u00e9g: ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1s a budapesti BL-d\u00f6nt\u0151 miatt"},"content":{"rendered":"\n

Az elm\u00falt id\u0151szak kiemelked\u0151 sportdiplom\u00e1ciai sikerei k\u00f6z\u00e9 tartozik, hogy Budapest BL d\u00f6nt\u0151t rendez m\u00e1jus v\u00e9g\u00e9n, az International Testing Agency (ITA) pedig Magyarorsz\u00e1gon hozza l\u00e9tre eur\u00f3pai k\u00f6zpontj\u00e1t. A k\u00e9t fejlem\u00e9nnyel kapcsolatban tavaly \u00e9v v\u00e9g\u00e9n \u00e9rdekes ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1sokat fogadtak el. A BL-d\u00f6nt\u0151 eset\u00e9ben ad\u00f3mentess\u00e9gi szab\u00e1lyok l\u00e9ptek \u00e9letbe, m\u00edg az ITA vonatkoz\u00e1s\u00e1ban megismerkedhet\u00fcnk a sportfi\u00f3ktelep fogalm\u00e1val.<\/strong><\/p>\n\n\n\n

Ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1s a budapesti BL-d\u00f6nt\u0151 rendez\u00e9s\u00e9hez kapcsol\u00f3d\u00f3an<\/strong><\/h2>\n\n\n\n

A m\u00falt h\u00e9ten lezajlott az UEFA Bajnokok Lig\u00e1ja r\u00e1j\u00e1tsz\u00e1s\u00e1nak utols\u00f3 egyenes kies\u00e9ses fordul\u00f3ja, j\u00f6v\u0151 h\u00e9ten pedig m\u00e1r a nyolcadd\u00f6nt\u0151k els\u0151 m\u00e9rk\u0151z\u00e9seit j\u00e1tssz\u00e1k a m\u00e9g versenyben l\u00e9v\u0151 csapatok. B\u00e1r hossz\u00fa m\u00e9g az \u00fat a d\u00f6nt\u0151ig \u00e9s egyel\u0151re nem ismert, mely klubok szerepelnek majd az idei BL ki\u00edr\u00e1s\u00e1nak utols\u00f3 m\u00e9rk\u0151z\u00e9s\u00e9n, azt m\u00e1r biztosan tudjunk, hogy a d\u00f6nt\u0151t id\u00e9n m\u00e1jus 30-\u00e1n Budapesten a Pusk\u00e1s Ferenc Stadionban rendezik.<\/p>\n\n\n\n

A tavaly \u00e9v v\u00e9g\u00e9n elfogadott k\u00e9t, sporttal kapcsolatos ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1s egyike \u00e9pp a BL d\u00f6nt\u0151 rendez\u00e9s\u00e9vel \u00f6sszef\u00fcgg\u0151 feladatokhoz kapcsol\u00f3dik. A szem\u00e9lyi j\u00f6vedelemad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny alapj\u00e1n egy\u00e9b indokkal ad\u00f3mentess\u00e9 v\u00e1lt<\/strong> a d\u00f6nt\u0151 rendez\u00e9s\u00e9vel \u00f6sszef\u00fcgg\u00e9sben az Eur\u00f3pai Labdar\u00fag\u00f3 Sz\u00f6vegs\u00e9g (UEFA) tulajdon\u00e1ban \u00e1ll\u00f3 gazdas\u00e1gi t\u00e1rsas\u00e1ggal, a rendez\u0151 vagy r\u00e9szt vev\u0151 nemzeti sportsz\u00f6vets\u00e9ggel, sportszervezettel munkaviszonyban vagy hasonl\u00f3 szerz\u0151d\u00e9ses jogviszonyban \u00e1ll\u00f3 mag\u00e1nszem\u00e9ly (p\u00e9ld\u00e1ul: tiszts\u00e9gvisel\u0151k, b\u00edr\u00f3k, sportol\u00f3k, \u00f6nk\u00e9ntesen) r\u00e9sz\u00e9re adott juttat\u00e1s, amely mag\u00e1ba foglalja a r\u00e9sz\u00fckre fizetett napid\u00edjat, k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9st, b\u00f3nuszt, p\u00e9nzd\u00edjakat, formaruh\u00e1kat, ell\u00e1t\u00e1s biztos\u00edt\u00e1s\u00e1t, valamint k\u00fcl\u00f6nf\u00e9le prom\u00f3ci\u00f3s juttat\u00e1sokat.<\/p>\n\n\n\n

Az szja t\u00f6rv\u00e9ny \u00e9s egy kor\u00e1bbi ad\u00f3hat\u00f3s\u00e1gi ir\u00e1nymutat\u00e1s alapj\u00e1n a kifizet\u0151k, munk\u00e1ltat\u00f3k a minim\u00e1lb\u00e9r \u00f6sszeg\u00e9ig ad\u00f3mentesen biztos\u00edthatn\u00e1nak<\/strong> a m\u00e9rk\u0151z\u00e9sre sz\u00f3l\u00f3 bel\u00e9p\u0151t, mivel Magyarorsz\u00e1gon szervezett sportesem\u00e9nyr\u0151l van sz\u00f3, m\u00e9g ha magyar \u00e9rintetts\u00e9g\u0171 (legal\u00e1bbis) csapat biztosan nem szerepel majd a m\u00e9rk\u0151z\u00e9sen. Az m\u00e1s k\u00e9rd\u00e9s, hogy a magas jegy\u00e1rak miatt v\u00e1rhat\u00f3an ezzel a lehet\u0151s\u00e9ggel nem sokan fognak \u00e9lni.<\/p>\n\n\n\n

ITA eur\u00f3pai k\u00f6zpont Magyarorsz\u00e1gon: \u00faj \u201esportfi\u00f3ktelep\u201d szab\u00e1lyok<\/strong><\/h2>\n\n\n\n

Az ad\u00f3v\u00e1ltoz\u00e1sok m\u00e1sik csoportja az International Testing Agency<\/a>, a Nemzetk\u00f6zi Olimpiai Bizotts\u00e1g \u00e9gisze alatt m\u0171k\u00f6d\u0151, sv\u00e1jci sz\u00e9khely\u0171 nemzetk\u00f6zi szervezet Magyarorsz\u00e1gon \u00fajonnan l\u00e9trehozott eur\u00f3pai k\u00f6zpontj\u00e1val kapcsolatos. A sportr\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny kieg\u00e9sz\u00fclt a sportfi\u00f3ktelep fogalm\u00e1val, amely alapj\u00e1n az \u00faj magyarorsz\u00e1gi k\u00f6zpont az ITA jogi szem\u00e9lyis\u00e9ggel nem rendelkez\u0151, \u00e1m gazd\u00e1lkod\u00e1si \u00f6n\u00e1ll\u00f3s\u00e1ggal felruh\u00e1zott szervezeti egys\u00e9gek\u00e9nt fog tudni m\u0171k\u00f6dni. A sportfi\u00f3ktelep az\u00a0els\u0151dleges tev\u00e9kenys\u00e9g\u00e9vel k\u00f6zvetlen\u00fcl \u00f6sszef\u00fcgg\u0151 gazdas\u00e1gi tev\u00e9kenys\u00e9get is v\u00e9gezhet majd \u00e9s emellett \u00e1llami t\u00e1mogat\u00e1sban is r\u00e9szes\u00fclhet. T\u00e1rsas\u00e1gi ad\u00f3 szempontj\u00e1b\u00f3l ad\u00f3alanynak min\u0151s\u00fcl, ad\u00f3alapj\u00e1t az egyes\u00fcletekre ir\u00e1nyad\u00f3 szab\u00e1lyok szerint kell meghat\u00e1roznia, valamint az egyes\u00fcletekhez hasonl\u00f3an jogosult t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1st helyettes\u00edt\u0151 nyilatkozatot tenni. Az alap\u00edtv\u00e1nyhoz hasonl\u00f3an a sportfi\u00f3ktelep mentes\u00fcl valamennyi helyi ad\u00f3 fizet\u00e9si k\u00f6telezetts\u00e9g al\u00f3l.<\/p>\n\n\n\n

A sportfi\u00f3ktelep \u00e1ltal foglalkoztatott, illet\u0151leg hozz\u00e1 kik\u00fcld\u00f6tt szem\u00e9lyek v\u00e1laszthatj\u00e1k az egyszer\u0171s\u00edtett k\u00f6ztehervisel\u00e9si hozz\u00e1j\u00e1rul\u00e1s szerinti ad\u00f3z\u00e1st a sportfi\u00f3ktelep \u00e1ltal kifizetett j\u00f6vedelmek vonatkoz\u00e1s\u00e1ban \u00e9vi 250 milli\u00f3 forint \u00f6sszeghat\u00e1rig, akkor is, ha a bev\u00e9telt egy\u00e9bk\u00e9nt k\u00fclf\u00f6ldi p\u00e9nznemben szerzik meg.<\/p>\n\n\n\n

A fentiekkel kapcsolatos k\u00e9rd\u00e9sek eset\u00e9n szak\u00e9rt\u0151ink k\u00e9szs\u00e9ggel rendelkez\u00e9sre \u00e1llnak. Az Andersen Ad\u00f3tan\u00e1csad\u00f3 Zrt. <\/em>sporttal \u00f6sszef\u00fcgg\u0151 szolg\u00e1ltat\u00e1sainak r\u00e9szletei ezen az oldalon \u00e9rhet\u0151k el<\/em><\/a>.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

A BL-d\u00f6nt\u0151 eset\u00e9ben ad\u00f3mentess\u00e9gi szab\u00e1lyok l\u00e9ptek \u00e9letbe, de ideje megismerkedn\u00fcnk a sportfi\u00f3ktelep fogalm\u00e1val is.<\/p>\n","protected":false},"author":1028,"featured_media":15206,"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-15205","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\/2026\/03\/Adomentesseg-adotorveny-valtozas-a-budapesti-BL-donto-miatt.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"\nAd\u00f3mentess\u00e9g: ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1s a budapesti BL-d\u00f6nt\u0151 miatt<\/title>\n<meta name=\"description\" content=\"Tavaly \u00e9v v\u00e9g\u00e9n sporttal kapcsolatos ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1st fogadtak el. 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