{"id":4629,"date":"2020-10-30T16:35:30","date_gmt":"2020-10-30T15:35:30","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=4629"},"modified":"2020-12-02T13:03:17","modified_gmt":"2020-12-02T12:03:17","slug":"az-orszaggyules-elott-az-5-os-lakasafaval-kapcsolatos-torvenyjavaslat","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/az-orszaggyules-elott-az-5-os-lakasafaval-kapcsolatos-torvenyjavaslat\/","title":{"rendered":"Az Orsz\u00e1ggy\u0171l\u00e9s el\u0151tt az 5%-os lak\u00e1s\u00e1f\u00e1val kapcsolatos t\u00f6rv\u00e9nyjavaslat"},"content":{"rendered":"\n

A Korm\u00e1ny a napokban terjesztette az Orsz\u00e1ggy\u0171l\u00e9s el\u00e9 az \u00faj lak\u00e1sok \u00e9rt\u00e9kes\u00edt\u00e9se eset\u00e9n alkalmazand\u00f3 5%-os \u00e1fa-kulcsr\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyjavaslatot. Cikk\u00fcnkben a javaslat legfontosabb elemeit foglaltuk \u00f6ssze.<\/strong><\/p>\n\n\n\n

A t\u00f6rv\u00e9nyjavaslat \u00e9rtelm\u00e9ben az \u00faj lak\u00e1sok \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9vel \u00f6sszef\u00fcgg\u00e9sben az 5%-os \u00e1fa-kulcsot azokban az esetekben kellene el\u0151sz\u00f6r alkalmazni, amelyekben az \u00fcgylet teljes\u00edt\u00e9si id\u0151pontja 2021. janu\u00e1r 1-j\u00e9re vagy az azt k\u00f6vet\u0151 id\u0151szakra esik.<\/p>\n\n\n\n

\u00daj lak\u00e1s alatt tov\u00e1bbra is csak azon be\u00e9p\u00edtett ingatlanokat \u00e9rten\u00e9 az \u00e1fat\u00f6rv\u00e9ny, amelyek eset\u00e9ben a sz\u00fcks\u00e9ges enged\u00e9lyeket\/okiratokat m\u00e9g nem adt\u00e1k ki, vagy ha azokat m\u00e9gis kiadt\u00e1k, akkor megszerz\u00e9s\u00fck \u00e9s az ingatlan \u00e9rt\u00e9kes\u00edt\u00e9se k\u00f6z\u00f6tt m\u00e9g nem telt el 2 \u00e9v. Azon felt\u00e9tel sem v\u00e1ltozna tov\u00e1bb\u00e1, hogy egylak\u00e1sos ingatlan eset\u00e9n az \u00f6sszes hasznos alapter\u00fclet nem haladhatn\u00e1 meg a 300 m2<\/sup>-t, m\u00edg t\u00f6bblak\u00e1sos ingatlanban kialak\u00edtand\u00f3 vagy kialak\u00edtott lak\u00e1s eset\u00e9ben az \u00f6sszes hasznos alapter\u00fclet maxim\u00e1lisan csak 150 m2<\/sup> lehetne.<\/p>\n\n\n\n

A fenti rendelkez\u00e9s 2022. december 31-ig maradna hat\u00e1lyban, tov\u00e1bbi 4 \u00e9ves opcion\u00e1lis alkalmaz\u00e1s lehet\u0151s\u00e9g\u00e9nek a megteremt\u00e9s\u00e9vel. Ez ut\u00f3bbi szab\u00e1ly azt jelenten\u00e9, hogy 2023. janu\u00e1r 1. \u00e9s 2026. december 31. k\u00f6z\u00f6tt az \u00faj lak\u00e1sok \u00e9rt\u00e9kes\u00edt\u00e9sekor az 5%-os \u00e1fa-kulcsot csak akkor lehetne alkalmazni, ha (1) a lak\u00f3ingatlan \u00e9p\u00edt\u00e9s\u00e9re az \u00e9p\u00edt\u00e9si enged\u00e9ly 2022. december 31. napj\u00e1ig v\u00e9glegess\u00e9 v\u00e1lt, vagy (2) az egyszer\u0171 bejelent\u00e9shez k\u00f6t\u00f6tt \u00e9p\u00edt\u00e9si tev\u00e9kenys\u00e9get legk\u00e9s\u0151bb 2022. december 31. napj\u00e1n bejelentett\u00e9k.<\/p>\n\n\n\n

Fontos kiemelni, hogy a fenti rendelkez\u00e9seket a rozsda\u00f6vezeti akci\u00f3ter\u00fcleten megval\u00f3s\u00edtott \u00faj lak\u00e1s \u00e9rt\u00e9kes\u00edt\u00e9s eset\u00e9n nem kell alkalmazni. Ezen tranzakci\u00f3k kapcs\u00e1n az 5%-os \u00e1fa-kulcs tov\u00e1bbra is id\u0151beli korl\u00e1t n\u00e9lk\u00fcl lenne alkalmazand\u00f3.<\/p>\n","protected":false},"excerpt":{"rendered":"

A Korm\u00e1ny a napokban terjesztette az Orsz\u00e1ggy\u0171l\u00e9s el\u00e9 az \u00faj lak\u00e1sok \u00e9rt\u00e9kes\u00edt\u00e9se eset\u00e9n alkalmazand\u00f3 5%-os \u00e1fa-kulcsr\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyjavaslatot. <\/p>\n","protected":false},"author":103,"featured_media":4625,"comment_status":"open","ping_status":"open","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-4629","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2020\/10\/lakasafa.jpg","author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"\nAz Orsz\u00e1ggy\u0171l\u00e9s el\u0151tt az 5%-os lak\u00e1s\u00e1f\u00e1val kapcsolatos t\u00f6rv\u00e9nyjavaslat - 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