{"id":3566,"date":"2012-05-08T00:00:00","date_gmt":"2012-05-07T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/sporttamogatasok-adokedvezmenye-aprilisi-modositasok\/"},"modified":"2020-07-09T12:22:44","modified_gmt":"2020-07-09T10:22:44","slug":"sporttamogatasok-adokedvezmenye-aprilisi-modositasok","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/sporttamogatasok-adokedvezmenye-aprilisi-modositasok\/","title":{"rendered":"Sportt\u00e1mogat\u00e1sok ad\u00f3kedvezm\u00e9nye \u2013 \u00e1prilisi m\u00f3dos\u00edt\u00e1sok"},"content":{"rendered":"<p><strong>A jogszab\u00e1lytervezeteket az Orsz\u00e1ggy\u0171l\u00e9s illetve a Korm\u00e1ny elfogadta, \u00e9s azok \u00e1prilis 13-\u00e1n kihirdet\u00e9sre ker\u00fcltek a\u00a0 Magyar K\u00f6zl\u00f6ny 44. sz\u00e1m\u00e1ban.<\/strong><\/p>\n<p>Az egyed\u00fcli fontosabb v\u00e1ltoz\u00e1s az eredeti javaslathoz k\u00e9pes, hogy a t\u00e1mogatott szervezet \u00e1ltal megb\u00edzott k\u00f6nyvvizsg\u00e1l\u00f3nak 500 milli\u00f3 forint helyett csak 50 milli\u00f3 forint \u00e9rt\u00e9k\u0171 felel\u0151ss\u00e9gbiztos\u00edt\u00e1ssal kell rendelkeznie.\u00a0\u00a0 A m\u00f3dos\u00edt\u00e1s azonban a 2011\/2012-es t\u00e1mogat\u00e1si id\u0151szakra m\u00e9g nem, csak az azt k\u00f6vet\u0151 id\u0151szakra vonatkozik, \u00edgy az idei szezonra elnyert \u00e9s nagyobb \u00f6sszeg\u0171 t\u00e1mogat\u00e1sok elsz\u00e1mol\u00e1s\u00e1ban a magasabb felel\u0151ss\u00e9gbiztos\u00edt\u00e1s m\u00e9g elv\u00e1r\u00e1s marad.<\/p>\n<p>Az egy\u00e9b \u2013 v\u00e1ltozatlan form\u00e1ban elfogadott \u2013 m\u00f3dos\u00edt\u00e1sok pedig az al\u00e1bbiak:<\/p>\n<ul>\n<li>A sportszervezetnek t\u00e1mogat\u00e1st ny\u00fajt\u00f3 v\u00e1llalkoz\u00e1s a j\u00f6v\u0151ben csak akkor vehet ig\u00e9nybe a t\u00e1rsas\u00e1gi ad\u00f3kedvezm\u00e9nyt, ha az igazol\u00e1s ki\u00e1ll\u00edt\u00e1sakor nincs lej\u00e1rt k\u00f6ztartoz\u00e1sa, amit el\u0151zetesen igazolni kell.<\/li>\n<li>A t\u00f6rv\u00e9ny kiv\u00e9teleket fogalmaz meg a sportszervezetekre vonatkoz\u00f3 k\u00e9t \u00e9ves m\u0171k\u00f6d\u00e9si f\u0151szab\u00e1ly al\u00f3l \u00a0( p\u00e9ld\u00e1ul, hogy az el\u0151z\u0151 t\u00e1mogat\u00e1si id\u0151szakban m\u00e1r t\u00e1mogatott sportszervezetekn\u00e9l ezt a krit\u00e9riumot nem is kell teljes\u00edteni) .<\/li>\n<li>A nagy \u00f6sszeg\u0171, \u00e9s \u00edgy a sportpolitik\u00e1\u00e9rt felel\u0151s miniszter \u00e9s az ad\u00f3politik\u00e1\u00e9rt felel\u0151s miniszter \u00e1ltal j\u00f3v\u00e1hagyand\u00f3 sportfejleszt\u00e9si programok \u00e9rt\u00e9khat\u00e1r\u00e1t 500 milli\u00f3 forintr\u00f3l 300 milli\u00f3 forintra cs\u00f6kken \u00e9s a miniszteri d\u00f6nt\u00e9seknek legk\u00e9s\u0151bb 10 napon bel\u00fcl meg kell sz\u00fcletni\u00fck, elker\u00fclend\u0151 az elh\u00faz\u00f3d\u00f3 d\u00f6nt\u00e9shozatali elj\u00e1r\u00e1st.<\/li>\n<li>Az ut\u00e1np\u00f3tl\u00e1s-nevel\u00e9s k\u00f6lts\u00e9gei k\u00f6z\u00f6tt elsz\u00e1molhat\u00f3v\u00e1 v\u00e1lik a teljes\u00edtm\u00e9ny-diagnosztikai \u00e1llapotvizsg\u00e1latok d\u00edja.<\/li>\n<li>A k\u00f6zrem\u0171k\u00f6d\u0151i d\u00edjak elsz\u00e1molhat\u00f3s\u00e1g\u00e1nak eddigi 3%-os maximum\u00e1t 2%-ra m\u00e9rs\u00e9kelt\u00e9k, egy\u00fattal az 1%-os k\u00fcl\u00f6nb\u00f6zetet a Nemzeti Sport Int\u00e9zet fel\u00e9 kell megfizetni. A k\u00f6zrem\u0171k\u00f6d\u0151i k\u00f6lts\u00e9gek teljes k\u00f6r\u0171 elsz\u00e1mol\u00e1s\u00e1nak felt\u00e9tele lett, hogy a t\u00e1mogatott sportfejleszt\u00e9si programj\u00e1nak megval\u00f3s\u00edt\u00e1s\u00e1ra ny\u00fajtott t\u00e1mogat\u00e1s \u00e9s a jogszer\u0171en felhaszn\u00e1lt t\u00e1mogat\u00e1s kiad\u00e1sai tekintet\u00e9ben legal\u00e1bb 75%-ban megval\u00f3suljon. Amennyiben a sportfejleszt\u00e9si program megval\u00f3sul\u00e1sa a 75%-ot nem \u00e9ri el, k\u00f6zrem\u0171k\u00f6d\u0151i d\u00edjk\u00e9nt a jogszer\u0171en felhaszn\u00e1lt t\u00e1mogat\u00e1s 2%-a sz\u00e1molhat\u00f3 el.<\/li>\n<li>A 2012\/13-as t\u00e1mogat\u00e1si id\u0151szakt\u00f3l kezdve m\u00e1r csak a 10 milli\u00f3 Ft feletti \u00e9p\u00edt\u00e9si enged\u00e9ly-k\u00f6teles beruh\u00e1z\u00e1sok lesznek ut\u00f3finansz\u00edroz\u00e1s\u00faak, vagyis az olyan egyszer\u0171bb beruh\u00e1z\u00e1sokn\u00e1l, ahol az \u00e9p\u00edt\u00e9si enged\u00e9ly nem sz\u00fcks\u00e9ges (pl. \u00f6lt\u00f6z\u0151 fel\u00faj\u00edt\u00e1s, m\u0171f\u00fcves p\u00e1lya \u00e9p\u00edt\u00e9se, mobil lel\u00e1t\u00f3k \u00e9p\u00edt\u00e9se, stb.) a t\u00e1mogat\u00e1st m\u00e1r el\u0151re le lehetne h\u00edvni.<\/li>\n<li>A versenyeztet\u00e9si k\u00f6lts\u00e9geket nem csak d\u00edjcs\u00f6kkent\u00e9s form\u00e1j\u00e1ban lehet t\u00e1mogatni, de 2012\/13-t\u00f3l kezdve a szaksz\u00f6vets\u00e9g \u00e1ltal nem cs\u00f6kkentett d\u00edjak a sportszervezetn\u00e9l a t\u00e1mogat\u00e1s alapj\u00e1ba k\u00fcl\u00f6n is bevonhat\u00f3k.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A jogszab\u00e1lytervezeteket az Orsz\u00e1ggy\u0171l\u00e9s illetve a Korm\u00e1ny elfogadta, \u00e9s azok \u00e1prilis 13-\u00e1n kihirdet\u00e9sre ker\u00fcltek a  Magyar K\u00f6zl\u00f6ny 44. sz\u00e1m\u00e1ban.<\/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-3566","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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