{"id":3450,"date":"2015-12-18T00:00:00","date_gmt":"2015-12-17T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\/"},"modified":"2020-07-08T18:08:48","modified_gmt":"2020-07-08T16:08:48","slug":"a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\/","title":{"rendered":"A lak\u00e1s\u00e9p\u00edt\u00e9s \u00e1f\u00e1ja cs\u00f6kken, a sportt\u00e1mogat\u00e1s ad\u00f3kedvezm\u00e9ny\u00e9nek adminisztr\u00e1ci\u00f3ja v\u00e1ltozik"},"content":{"rendered":"<p><strong>Az Orsz\u00e1ggy\u0171l\u00e9s 2015. december 15-\u00e9n \u00fajabb ad\u00f3t\u00f6rv\u00e9ny-m\u00f3dos\u00edt\u00e1sokat fogadott el. Az elfogadott (\u00e9s m\u00e1r ki is hirdetett, r\u00e9szben azonnal, r\u00e9szben 2016. janu\u00e1r 1-j\u00e9t\u0151l hat\u00e1lyos) fontosabb v\u00e1ltoz\u00e1sokat jelen h\u00edrlevel\u00fcnkben foglaltuk \u00f6ssze.<\/strong><!--more--><\/p>\n<p><strong>27% helyett 5% m\u00e9rt\u00e9k\u0171 \u00e1fa a lak\u00e1s\u00e9p\u00edt\u00e9sek ut\u00e1n<\/strong><\/p>\n<p>A kihirdetett m\u00f3dos\u00edt\u00e1s szerint 2016. janu\u00e1r 1-j\u00e9t\u0151l lak\u00e1s\u00e9p\u00edt\u00e9sek eset\u00e9ben az \u00e1ltal\u00e1nos ad\u00f3kulcs helyett 5%-os kedvezm\u00e9nyes \u00e1fa-kulcs ker\u00fcl alkalmaz\u00e1sra. A k\u00f6vetkez\u0151 esetekre lesz alkalmazand\u00f3 a kedvezm\u00e9nyes kulcs:<\/p>\n<ul>\n<li>\u00faj vagy k\u00e9t \u00e9ven bel\u00fcl haszn\u00e1latba vett, t\u00f6bblak\u00e1sos lak\u00f3ingatlanban kialak\u00edtand\u00f3 vagy kialak\u00edtott olyan lak\u00e1s \u00e9rt\u00e9kes\u00edt\u00e9se, amelynek \u00f6sszes hasznos alapter\u00fclete nem haladja meg a 150 n\u00e9gyzetm\u00e9tert;<\/li>\n<li>\u00faj vagy k\u00e9t \u00e9ven bel\u00fcl haszn\u00e1latba vett, olyan egylak\u00e1sos lak\u00f3ingatlan \u00e9rt\u00e9kes\u00edt\u00e9se, amelynek \u00f6sszes hasznos alapter\u00fclete nem haladja meg a 300 n\u00e9gyzetm\u00e9tert.<\/li>\n<\/ul>\n<p>Az \u00faj kedvezm\u00e9nyes ad\u00f3kulcsot olyan \u00fcgyletekben kell el\u0151sz\u00f6r alkalmazni, amelyeknek a teljes\u00edt\u00e9si id\u0151pontja 2016. janu\u00e1r 1-j\u00e9re vagy azt k\u00f6vet\u0151 napra esik.<\/p>\n<p>A kedvezm\u00e9nyes kulcs \u2013 a jelenlegi szab\u00e1lyoz\u00e1s szerint \u2013 2019. december 31-ig lesz alkalmazand\u00f3.<\/p>\n<p><strong>T\u00e1mogat\u00e1si sz\u00e1nd\u00e9knyilatkozat ki\u00e1ll\u00edt\u00e1si k\u00f6telezetts\u00e9g l\u00e1tv\u00e1nycsapatsport-t\u00e1mogat\u00e1s eset\u00e9ben<\/strong><\/p>\n<p>\u00daj szab\u00e1lyk\u00e9nt jelenik meg a t\u00e1rsas\u00e1gi ad\u00f3z\u00e1s rendszer\u00e9ben, hogy a l\u00e1tv\u00e1nycsapatsport t\u00e1mogat\u00e1sa eset\u00e9ben ig\u00e9nybe vehet\u0151 ad\u00f3kedvezm\u00e9ny felt\u00e9telek\u00e9nt el\u0151\u00edrt t\u00e1mogat\u00e1si igazol\u00e1s beszerz\u00e9s\u00e9hez sz\u00fcks\u00e9g lesz arra, hogy a <strong>t\u00e1mogat\u00f3 ad\u00f3z\u00f3<\/strong> a t\u00e1mogat\u00e1si igazol\u00e1s ir\u00e1nti k\u00e9relem beny\u00fajt\u00e1s\u00e1t megel\u0151z\u0151en a t\u00e1mogatand\u00f3 kedvezm\u00e9nyezett r\u00e9sz\u00e9re <strong>t\u00e1mogat\u00e1si sz\u00e1nd\u00e9knyilatkozatot \u00e1ll\u00edtson ki<\/strong>.<\/p>\n<p>A t\u00e1mogat\u00e1si sz\u00e1nd\u00e9knyilatkozatban a t\u00e1mogat\u00f3nak arr\u00f3l a sz\u00e1nd\u00e9k\u00e1r\u00f3l kell nyilatkoznia, hogy legal\u00e1bb a t\u00e1mogat\u00e1si igazol\u00e1si k\u00e9relemben szerepl\u0151 \u00f6sszeg\u0171 t\u00e1mogat\u00e1st a kedvezm\u00e9nyezett szervezet r\u00e9sz\u00e9re rendelkez\u00e9sre fogja bocs\u00e1tani. Ennek a sz\u00e1nd\u00e9knyilatkozatnak a megl\u00e9t\u00e9t a t\u00e1mogatand\u00f3 szervezet k\u00f6teles el\u0151zetesen igazolni a t\u00e1mogat\u00e1si igazol\u00e1s ki\u00e1ll\u00edt\u00e1s\u00e1ra jogosult szervezet fel\u00e9.<\/p>\n<p>A t\u00e1mogat\u00e1si sz\u00e1nd\u00e9knyilatkozat megk\u00f6vetel\u00e9se m\u00e1r a 2015. december 18. napt\u00f3l kezd\u0151d\u0151en beny\u00fajtott t\u00e1mogat\u00e1si igazol\u00e1s ki\u00e1ll\u00edt\u00e1sa ir\u00e1nti k\u00e9relmek eset\u00e9ben alkalmazand\u00f3.<\/p>\n","protected":false},"excerpt":{"rendered":"<\/p>\n","protected":false},"author":103,"featured_media":0,"comment_status":"open","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":[],"class_list":{"0":"post-3450","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-hirek","7":"entry"},"acf":[],"featured_image_src":null,"author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>A lak\u00e1s\u00e9p\u00edt\u00e9s \u00e1f\u00e1ja cs\u00f6kken, a sportt\u00e1mogat\u00e1s ad\u00f3kedvezm\u00e9ny\u00e9nek adminisztr\u00e1ci\u00f3ja v\u00e1ltozik - Andersen Magyarorsz\u00e1g<\/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:\/\/hu.andersen.com\/hu\/hirek\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A lak\u00e1s\u00e9p\u00edt\u00e9s \u00e1f\u00e1ja cs\u00f6kken, a sportt\u00e1mogat\u00e1s ad\u00f3kedvezm\u00e9ny\u00e9nek adminisztr\u00e1ci\u00f3ja v\u00e1ltozik\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2015-12-17T23:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-07-08T16:08:48+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Szerz\u0151:\" \/>\n\t<meta name=\"twitter:data1\" content=\"\" \/>\n\t<meta name=\"twitter:label2\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 perc\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"A lak\u00e1s\u00e9p\u00edt\u00e9s \u00e1f\u00e1ja cs\u00f6kken, a sportt\u00e1mogat\u00e1s ad\u00f3kedvezm\u00e9ny\u00e9nek adminisztr\u00e1ci\u00f3ja v\u00e1ltozik\",\"datePublished\":\"2015-12-17T23:00:00+00:00\",\"dateModified\":\"2020-07-08T16:08:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\\\/\"},\"wordCount\":468,\"commentCount\":0,\"articleSection\":[\"H\u00edrek\"],\"inLanguage\":\"hu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\\\/\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\\\/\",\"name\":\"A lak\u00e1s\u00e9p\u00edt\u00e9s \u00e1f\u00e1ja cs\u00f6kken, a sportt\u00e1mogat\u00e1s ad\u00f3kedvezm\u00e9ny\u00e9nek adminisztr\u00e1ci\u00f3ja v\u00e1ltozik - Andersen Magyarorsz\u00e1g\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\"},\"datePublished\":\"2015-12-17T23:00:00+00:00\",\"dateModified\":\"2020-07-08T16:08:48+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\\\/#breadcrumb\"},\"inLanguage\":\"hu\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kezd\u0151lap\",\"item\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"A lak\u00e1s\u00e9p\u00edt\u00e9s \u00e1f\u00e1ja cs\u00f6kken, a sportt\u00e1mogat\u00e1s ad\u00f3kedvezm\u00e9ny\u00e9nek adminisztr\u00e1ci\u00f3ja v\u00e1ltozik\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/\",\"name\":\"Andersen In Hungary\",\"description\":\"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/hu.andersen.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"hu\"},{\"@type\":\"Person\",\"@id\":\"\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/author\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"A lak\u00e1s\u00e9p\u00edt\u00e9s \u00e1f\u00e1ja cs\u00f6kken, a sportt\u00e1mogat\u00e1s ad\u00f3kedvezm\u00e9ny\u00e9nek adminisztr\u00e1ci\u00f3ja v\u00e1ltozik - Andersen Magyarorsz\u00e1g","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/hu.andersen.com\/hu\/hirek\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\/","og_locale":"hu_HU","og_type":"article","og_title":"A lak\u00e1s\u00e9p\u00edt\u00e9s \u00e1f\u00e1ja cs\u00f6kken, a sportt\u00e1mogat\u00e1s ad\u00f3kedvezm\u00e9ny\u00e9nek adminisztr\u00e1ci\u00f3ja v\u00e1ltozik","og_url":"https:\/\/hu.andersen.com\/hu\/hirek\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\/","og_site_name":"Andersen Magyarorsz\u00e1g","article_published_time":"2015-12-17T23:00:00+00:00","article_modified_time":"2020-07-08T16:08:48+00:00","twitter_card":"summary_large_image","twitter_misc":{"Szerz\u0151:":"","Becs\u00fclt olvas\u00e1si id\u0151":"2 perc"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\/#article","isPartOf":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\/"},"author":{"name":"","@id":""},"headline":"A lak\u00e1s\u00e9p\u00edt\u00e9s \u00e1f\u00e1ja cs\u00f6kken, a sportt\u00e1mogat\u00e1s ad\u00f3kedvezm\u00e9ny\u00e9nek adminisztr\u00e1ci\u00f3ja v\u00e1ltozik","datePublished":"2015-12-17T23:00:00+00:00","dateModified":"2020-07-08T16:08:48+00:00","mainEntityOfPage":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\/"},"wordCount":468,"commentCount":0,"articleSection":["H\u00edrek"],"inLanguage":"hu"},{"@type":"WebPage","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\/","url":"https:\/\/hu.andersen.com\/hu\/hirek\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\/","name":"A lak\u00e1s\u00e9p\u00edt\u00e9s \u00e1f\u00e1ja cs\u00f6kken, a sportt\u00e1mogat\u00e1s ad\u00f3kedvezm\u00e9ny\u00e9nek adminisztr\u00e1ci\u00f3ja v\u00e1ltozik - Andersen Magyarorsz\u00e1g","isPartOf":{"@id":"https:\/\/hu.andersen.com\/#website"},"datePublished":"2015-12-17T23:00:00+00:00","dateModified":"2020-07-08T16:08:48+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\/#breadcrumb"},"inLanguage":"hu","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hu.andersen.com\/hu\/hirek\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/a-lakasepites-afaja-csokken-a-sporttamogatas-adokedvezmenyenek-adminisztracioja-valtozik\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kezd\u0151lap","item":"https:\/\/hu.andersen.com\/hu\/"},{"@type":"ListItem","position":2,"name":"A lak\u00e1s\u00e9p\u00edt\u00e9s \u00e1f\u00e1ja cs\u00f6kken, a sportt\u00e1mogat\u00e1s ad\u00f3kedvezm\u00e9ny\u00e9nek adminisztr\u00e1ci\u00f3ja v\u00e1ltozik"}]},{"@type":"WebSite","@id":"https:\/\/hu.andersen.com\/#website","url":"https:\/\/hu.andersen.com\/","name":"Andersen In Hungary","description":"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hu.andersen.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"hu"},{"@type":"Person","@id":"","url":"https:\/\/hu.andersen.com\/hu\/author\/"}]}},"_links":{"self":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/3450","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/users\/103"}],"replies":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/comments?post=3450"}],"version-history":[{"count":0,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/3450\/revisions"}],"wp:attachment":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/media?parent=3450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/categories?post=3450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/tags?post=3450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}