{"id":3503,"date":"2014-05-23T00:00:00","date_gmt":"2014-05-22T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/az-adomentesen-adhato-lakascelu-tamogatas-uj-szabalyai\/"},"modified":"2020-07-09T12:22:37","modified_gmt":"2020-07-09T10:22:37","slug":"az-adomentesen-adhato-lakascelu-tamogatas-uj-szabalyai","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/az-adomentesen-adhato-lakascelu-tamogatas-uj-szabalyai\/","title":{"rendered":"Az ad\u00f3mentesen adhat\u00f3 lak\u00e1sc\u00e9l\u00fa t\u00e1mogat\u00e1s \u00faj szab\u00e1lyai"},"content":{"rendered":"<p><strong>2014. janu\u00e1r 1-j\u00e9t\u0151l m\u00f3dosultak a munk\u00e1ltat\u00f3 \u00e1ltal ad\u00f3mentesen adhat\u00f3 lak\u00e1sc\u00e9l\u00fa t\u00e1mogat\u00e1sok Szja t\u00f6rv\u00e9nyben tal\u00e1lhat\u00f3 szab\u00e1lyai, azonban az azzal kapcsolatos r\u00e9szletszab\u00e1lyokat tartalmaz\u00f3 NGM rendelt \u00e1prilisban jelent meg. H\u00edrlevel\u00fcnkben a v\u00e1ltoz\u00e1sokat mutatjuk be r\u00f6viden.<\/strong><!--more--><\/p>\n<p>Az Szja t\u00f6rv\u00e9ny 2014. janu\u00e1r 1-jei m\u00f3dos\u00edt\u00e1sa k\u00f6vetkezt\u00e9ben a lak\u00e1sc\u00e9l\u00fa felhaszn\u00e1l\u00e1sra ny\u00fajthat\u00f3 ad\u00f3mentes juttat\u00e1s felt\u00e9telei alapvet\u0151en egyszer\u0171s\u00f6dtek, a t\u00e1mogat\u00e1s esetk\u00f6rei pedig b\u0151v\u00fcltek. (Megjegyezz\u00fck, hogy a sajt\u00f3ban napvil\u00e1got l\u00e1tott h\u00edrek sokszor egy teljesen \u00faj juttat\u00e1si formak\u00e9nt mutatj\u00e1k be ezt a lehet\u0151s\u00e9get, ugyanakkor a t\u00f6rv\u00e9ny hasonl\u00f3 ad\u00f3mentes juttat\u00e1sokra m\u00e1r \u00e9vek \u00f3ta lehet\u0151s\u00e9get biztos\u00edt.)<\/p>\n<p>A m\u00f3dos\u00edt\u00e1s k\u00f6vetkezt\u00e9ben az eddigiek mellett az Szja tv. szerinti munk\u00e1ltat\u00f3i t\u00e1mogat\u00e1snak lehet tekinteni <strong>a lak\u00e1sc\u00e9l\u00fa felhaszn\u00e1l\u00e1sra hitelint\u00e9zett\u0151l vagy kor\u00e1bbi munk\u00e1ltat\u00f3t\u00f3l felvett hitel visszafizet\u00e9s\u00e9hez, t\u00f6rleszt\u00e9s\u00e9hez, a hitelhez kapcsol\u00f3d\u00f3 m\u00e1s k\u00f6telezetts\u00e9gek megfizet\u00e9shez ny\u00fajtott t\u00e1mogat\u00e1st is<\/strong>.<\/p>\n<p>A t\u00e1mogat\u00e1st (munk\u00e1ltat\u00f3i lak\u00e1shitel-t\u00f6rleszt\u00e9si t\u00e1mogat\u00e1s eset\u00e9n is) tov\u00e1bbra is kiz\u00e1r\u00f3lag <strong>a v\u00e9tel\u00e1r, a teljes \u00e9p\u00edt\u00e9si k\u00f6lts\u00e9g vagy a korszer\u0171s\u00edt\u00e9s k\u00f6lts\u00e9g\u00e9nek 30%-\u00e1ig, de legfeljebb a foly\u00f3s\u00edt\u00e1s \u00e9v\u00e9t megel\u0151z\u0151 4 \u00e9vben foly\u00f3s\u00edtott \u00f6sszegekkel egy\u00fctt 5 milli\u00f3 Ft-ig lehet ny\u00fajtani.<\/strong> Emellett a kor\u00e1bbi el\u0151\u00edr\u00e1sok nem v\u00e1ltoztak a tekintetben sem, hogy a\u202fjuttat\u00e1s ig\u00e9nybev\u00e9tel\u00e9re kiz\u00e1r\u00f3lag p\u00e9nzint\u00e9zet, vagy a\u202fMagyar \u00c1llamkincst\u00e1r \u00fatj\u00e1n van lehet\u0151s\u00e9g, teh\u00e1t a\u202fmunk\u00e1ltat\u00f3 \u00e1ltali k\u00e9szp\u00e9nzben t\u00f6rt\u00e9n\u0151 kifizet\u00e9s kiz\u00e1rt.<\/p>\n<p>L\u00e9nyeges, hogy a munkav\u00e1llal\u00f3nak nem csup\u00e1n a\u202ft\u00e1mogat\u00e1sk\u00e9nt megkapott 30%-os \u00f6sszegr\u0151l kell igazol\u00e1ssal (sz\u00e1ml\u00e1val, szerz\u0151d\u00e9ssel, egy\u00e9b bizonylattal) rendelkeznie, hanem a\u202flak\u00e1s c\u00e9l\u00fa felhaszn\u00e1l\u00e1s \u00f6sszeg\u00e9nek 100%-\u00e1r\u00f3l.<\/p>\n<p>2014. janu\u00e1r 1-j\u00e9t megel\u0151z\u0151en a munk\u00e1ltat\u00f3i juttat\u00e1s tov\u00e1bbi felt\u00e9tele volt, hogy a lak\u00e1s megfeleljen a k\u00fcl\u00f6n korm\u00e1nyrendeletben meghat\u00e1rozott m\u00e9lt\u00e1nyolhat\u00f3 lak\u00e1sig\u00e9nynek, amely sor\u00e1n az \u00e9p\u00edt\u00e9si k\u00f6lts\u00e9get (v\u00e9tel\u00e1rat), a szobasz\u00e1mot \u00e9s az egy\u00fcttk\u00f6lt\u00f6z\u0151, illetve egy\u00fctt\u00e9l\u0151 csal\u00e1dtagok sz\u00e1m\u00e1t kellett egy\u00fcttesen vizsg\u00e1lni. Az \u00faj szab\u00e1lyoz\u00e1s e tekintetben jelent\u0151s k\u00f6nny\u00edt\u00e9st vezetett be. A m\u00e9lt\u00e1nyolhat\u00f3 lak\u00e1sig\u00e9ny meghat\u00e1roz\u00e1s\u00e1n\u00e1l ugyanis <strong>az \u00e9p\u00edt\u00e9si k\u00f6lts\u00e9get (v\u00e9tel\u00e1rat) m\u00e1r nem kell figyelembe venni<\/strong>, a tov\u00e1bbiakban kiz\u00e1r\u00f3lag az egy\u00fcttk\u00f6lt\u00f6z\u0151, illetve egy\u00fctt\u00e9l\u0151 csal\u00e1dtagok (pl. h\u00e1zast\u00e1rs, kiskor\u00fa gyermek) sz\u00e1m\u00e1t\u00f3l f\u00fcgg\u0151 szobasz\u00e1m lesz a d\u00f6nt\u0151.<\/p>\n<p>Fontos v\u00e1ltoz\u00e1s tov\u00e1bb\u00e1, hogy az ad\u00f3mentess\u00e9g felt\u00e9teleinek fenn\u00e1ll\u00e1s\u00e1t ezent\u00fal a munk\u00e1ltat\u00f3nak kell vizsg\u00e1lnia \u00e9s igazolnia. A m\u00f3dos\u00edt\u00e1s k\u00f6vetkezt\u00e9ben tov\u00e1bb\u00e1 a munk\u00e1ltat\u00f3i t\u00e1mogat\u00e1s akkor tekinthet\u0151 ad\u00f3mentesnek, ha a munk\u00e1ltat\u00f3 \u2013 a Szja t\u00f6rv\u00e9nyben meghat\u00e1rozott id\u0151pontig \u2013 rendelkezik az ad\u00f3politik\u00e1\u00e9rt felel\u0151s miniszter rendelet\u00e9ben meghat\u00e1rozott igazol\u00e1sokkal. Ezen<strong> igazol\u00e1sok<\/strong> megl\u00e9t\u00e9re k\u00fcl\u00f6n\u00f6s figyelmet kell ford\u00edtani, ugyanis ennek <strong>hi\u00e1nya eset\u00e9n a munk\u00e1ltat\u00f3i t\u00e1mogat\u00e1s 20%-kal n\u00f6velt \u00f6sszeg\u00e9t a mag\u00e1nszem\u00e9ly munkaviszonyb\u00f3l sz\u00e1rmaz\u00f3 j\u00f6vedelm\u00e9nek kell tekinteni<\/strong>. Ezek a v\u00e1ltoztat\u00e1sok teh\u00e1t a t\u00e1mogat\u00e1ssal kapcsolatos adminisztr\u00e1ci\u00f3s terhek n\u00f6veked\u00e9s\u00e9t, illetve a felel\u0151ss\u00e9g \u00e9s a jogk\u00f6vetkezm\u00e9nyek munk\u00e1ltat\u00f3ra t\u00f6rt\u00e9n\u0151 \u00e1tterhel\u00e9s\u00e9t eredm\u00e9nyezik (a kor\u00e1bbi el\u0151\u00edr\u00e1sok alapj\u00e1n ugyanis ha a t\u00e1mogat\u00e1s nem felelt meg az ad\u00f3mentess\u00e9g felt\u00e9teleinek, az abb\u00f3l ad\u00f3d\u00f3 jogk\u00f6vetkezm\u00e9nyek kiz\u00e1r\u00f3lag a mag\u00e1nszem\u00e9lyt terhelt\u00e9k).<\/p>\n<p>A lak\u00e1sc\u00e9l\u00fa t\u00e1mogat\u00e1ssal kapcsolatban tov\u00e1bb\u00e1 fontos megeml\u00edteni, hogy az nem eredm\u00e9nyezheti b\u00e9r cs\u00f6kken\u00e9s\u00e9t, vagy egy kor\u00e1bbi (ad\u00f3k\u00f6teles) juttat\u00e1s megsz\u0171n\u00e9s\u00e9t, mivel ez esetben az ad\u00f3hat\u00f3s\u00e1g nagy val\u00f3sz\u00edn\u0171s\u00e9ggel \u00e1tmin\u0151s\u00edten\u00e9 a juttat\u00e1st, illetve annak ad\u00f3kezel\u00e9s\u00e9t.<\/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-3503","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) - 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