{"id":4482,"date":"2023-01-25T11:52:07","date_gmt":"2023-01-25T10:52:07","guid":{"rendered":"https:\/\/taxense.hu\/?p=4482"},"modified":"2023-01-25T11:52:09","modified_gmt":"2023-01-25T10:52:09","slug":"adovaltozas-2023-afa-tao-tarsasagi-ado-elhatarolt-veszteseg-transzferar-kiva-hipa-helyi-iparuzesi-ado-szocho-szocialis-hozzajarulas-rehabilitacios-hozzajarulas-jarulekfizetesi-also-hatar","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/adovaltozas-2023-afa-tao-tarsasagi-ado-elhatarolt-veszteseg-transzferar-kiva-hipa-helyi-iparuzesi-ado-szocho-szocialis-hozzajarulas-rehabilitacios-hozzajarulas-jarulekfizetesi-also-hatar\/","title":{"rendered":"<strong>A 2023-as \u00e9v izgalmai V. &#8211; A v\u00e1llalkoz\u00e1sokat \u00e9rint\u0151 f\u0151bb v\u00e1ltoz\u00e1sok\u00a0<\/strong>"},"content":{"rendered":"<p>A 2023-as \u00e9v v\u00e1ltoz\u00e1saival foglalkoz\u00f3 blogcikk sorozatunk utols\u00f3 r\u00e9sze a v\u00e1llalkoz\u00e1sokat \u00e9rint\u0151 legf\u0151bb \u00fajdons\u00e1gokat tartalmazza. Fontos \u00f6sszegz\u0151 cikk minden tudatos c\u00e9gtulajdonos sz\u00e1m\u00e1ra.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. \u00c1FA v\u00e1ltoz\u00e1sok<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Az \u00faj lak\u00f3ingatlanok&nbsp;<strong>5 %-os kedvezm\u00e9nyes \u00c1FA kulcsa<\/strong>: meghosszabb\u00edtott\u00e1k a szab\u00e1lyoz\u00e1st 2024. december 31-ig. Amennyiben&nbsp;<strong>az \u00e9p\u00edt\u00e9si enged\u00e9lyt 2024. december 31-ig v\u00e9gleges\u00edtik<\/strong>, akkor a kedvezm\u00e9nyes kulcs az \u00e9rt\u00e9kes\u00edt\u00e9skor 2028. december 31-ig alkalmazhat\u00f3 lesz.<\/li>\n\n\n\n<li><strong>V\u00e1ltozott az \u00faj ingatlan fogalma:<\/strong>&nbsp;2023. janu\u00e1r 1-t\u0151l \u00faj ingatlannak csak akkor nevezhet\u0151 az adott lak\u00e1s\/h\u00e1z, ha ingatlan els\u0151 rendeltet\u00e9sszer\u0171 haszn\u00e1latbav\u00e9tele m\u00e9g nem t\u00f6rt\u00e9nt meg, vagy ha meg is t\u00f6rt\u00e9nt, de a haszn\u00e1latbav\u00e9teli enged\u00e9ly v\u00e9glegess\u00e9 v\u00e1l\u00e1sa \u00e9s az \u00e9rt\u00e9kes\u00edt\u00e9s k\u00f6z\u00f6tt m\u00e9g nem telt el 2 \u00e9v.<\/li>\n\n\n\n<li><strong>Ford\u00edtott ad\u00f3z\u00e1s:<\/strong>&nbsp;megv\u00e1ltozik az \u00e9p\u00edt\u00e9si-szerel\u00e9si vagy egy\u00e9b szerel\u00e9si munka fogalma. Minden olyan tev\u00e9kenys\u00e9g, amely hat\u00f3s\u00e1gi enged\u00e9lyhez vagy hat\u00f3s\u00e1ghoz t\u00f6rt\u00e9n\u0151 bejelent\u00e9shez k\u00f6t\u00f6tt ingatlan l\u00e9trehozatal\u00e1ra, \u00e1talak\u00edt\u00e1s\u00e1ra, b\u0151v\u00edt\u00e9sre \u00e9s egy\u00e9b megv\u00e1ltoztat\u00e1s\u00e1ra ir\u00e1nyul, minden esetben&nbsp;janu\u00e1r 1-t\u0151l a k\u00f6telez\u0151en a ford\u00edtott ad\u00f3z\u00e1s k\u00f6r\u00e9be tartozik.<\/li>\n\n\n\n<li>2026. december 31-ig&nbsp;<strong>ford\u00edtott ad\u00f3z\u00e1s mellett lehet<\/strong>&nbsp;\u00fcvegh\u00e1zhat\u00e1s\u00fa g\u00e1z kibocs\u00e1t\u00e1s\u00e1ra jogos\u00edt\u00f3 forgalomk\u00e9pes vagyoni \u00e9rt\u00e9k\u0171 jogot (karbonkv\u00f3t\u00e1t) \u00e1truh\u00e1zni, valamint&nbsp;<strong>meghat\u00e1rozott VTSZ-sz\u00e1m al\u00e1 tartoz\u00f3 gabon\u00e1kat<\/strong>, illetve vas- \u00e9s ac\u00e9lipari term\u00e9keket&nbsp;<strong>\u00e9rt\u00e9kes\u00edteni<\/strong>.<\/li>\n\n\n\n<li><strong>T\u00e1v\u00e9rt\u00e9kes\u00edt\u00e9s \u00e9s online szolg\u00e1ltat\u00e1sny\u00fajt\u00e1s<\/strong>: Ezen tev\u00e9kenys\u00e9gek eset\u00e9ben az alanyi ad\u00f3mentes v\u00e1llalkoz\u00e1s nem j\u00e1rhat el alanyi ad\u00f3mentes min\u0151s\u00e9g\u00e9ben, ezen \u00e9rt\u00e9kes\u00edt\u00e9sekn\u00e9l jogosult az el\u0151zetesen felsz\u00e1m\u00edtott ad\u00f3 levon\u00e1s\u00e1ra, az import t\u00e1v\u00e9rt\u00e9kes\u00edt\u00e9s eset\u00e9ben az import\u00e1fa levon\u00e1sba helyez\u00e9s\u00e9re is. A fentiek miatt ezen \u00fcgyletek ellen\u00e9rt\u00e9ke \u00edgy nem sz\u00e1m\u00edt bele az ad\u00f3mentess\u00e9gi \u00e9rt\u00e9khat\u00e1rba.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. TAO \u2013 Elhat\u00e1rolt vesztes\u00e9g<\/strong><\/h2>\n\n\n\n<p>A jelenlegi szab\u00e1lyoz\u00e1s alapj\u00e1n a 2015. ad\u00f3\u00e9v el\u0151tt keletkezett vesztes\u00e9g 2030-ig haszn\u00e1lhat\u00f3 fel, m\u00edg a 2015-t\u0151l keletkezett vesztes\u00e9g felhaszn\u00e1lhat\u00f3s\u00e1gi ideje 5 \u00e9v. <strong>\u00daj \u00e1tmeneti rendelkez\u00e9s l\u00e9p \u00e9rv\u00e9nybe:<\/strong> a 2014-ben \u00e9s el\u0151tte keletkezett vesztes\u00e9g a kamatlevon\u00e1si korl\u00e1toz\u00e1s, illetve az elhat\u00e1rolt vesztes\u00e9g n\u00e9lk\u00fcl sz\u00e1m\u00edtott ad\u00f3alap 50%-ig \u00e9rv\u00e9nyes\u00edthet\u0151, mint ad\u00f3z\u00e1s el\u0151tti eredm\u00e9nyt cs\u00f6kkent\u0151 t\u00e9tel. A m\u00f3dos\u00edt\u00e1s els\u0151 alkalommal 2022. janu\u00e1r 1-t\u0151l kezd\u0151d\u0151 ad\u00f3\u00e9vre alkalmazhat\u00f3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. Transzfer\u00e1r&nbsp;<\/strong><\/h2>\n\n\n\n<p>Gigab\u00edrs\u00e1gok \u00e9s szigor\u00edt\u00e1sok lesznek a transzfer\u00e1r dokument\u00e1ci\u00f3 hi\u00e1nya eset\u00e9ben: a kiszabhat\u00f3 mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszege 2 milli\u00f3 Ft-r\u00f3l&nbsp; &nbsp; 5 milli\u00f3 Ft-ra, az ism\u00e9telt mulaszt\u00e1s\u00e9 pedig 4 milli\u00f3 Ft-r\u00f3l 10 milli\u00f3 Ft-ra emelkedik.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. KIVA<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2023-t\u00f3l nem v\u00e1laszthatja ad\u00f3z\u00e1si form\u00e1j\u00e1nak a kisv\u00e1llalati ad\u00f3t (kiva) az a t\u00e1rsas\u00e1g, amely a bejelentkez\u00e9st megel\u0151z\u0151 ad\u00f3\u00e9vben a t\u00e1rsas\u00e1gi ad\u00f3szab\u00e1lyok kamatlevon\u00e1s-korl\u00e1toz\u00e1si szab\u00e1lyainak alkalmaz\u00e1s\u00e1val t\u00e1rsas\u00e1gi ad\u00f3alap-m\u00f3dos\u00edt\u00e1st hajtott v\u00e9gre.<\/li>\n\n\n\n<li>A szab\u00e1lyok szerint janu\u00e1rt\u00f3l az a c\u00e9g, amelyik a kamatlevon\u00e1si-korl\u00e1toz\u00e1si szab\u00e1lyok, vagy a t\u00e1rsas\u00e1giad\u00f3-szab\u00e1lyok t\u0151kekivon\u00e1sra \u00e9s ad\u00f3elker\u00fcl\u00e9sre vonatkoz\u00f3 k\u00fcl\u00f6n\u00f6s rendelkez\u00e9seinek alkalmaz\u00e1s\u00e1val t\u00e1rsas\u00e1gi ad\u00f3alap-m\u00f3dos\u00edt\u00e1st hajt v\u00e9gre, az ad\u00f3\u00e9v els\u0151 napj\u00e1t megel\u0151z\u0151 nappal kiker\u00fcl a kiva hat\u00e1lya al\u00f3l.<\/li>\n\n\n\n<li>Ezen k\u00edv\u00fcl fogalmi pontos\u00edt\u00e1sok t\u00f6rt\u00e9ntek: az \u00e1tlagos statisztikai \u00e1llom\u00e1nyi l\u00e9tsz\u00e1mra vonatkoz\u00f3an, a kedvezm\u00e9nyezett foglalkoztatott ut\u00e1n \u00e9rv\u00e9nyes\u00edthet\u0151 kedvezm\u00e9ny, a kiva al\u00f3li kies\u00e9s felt\u00e9teleinek meghat\u00e1roz\u00e1sa, a szem\u00e9lyi jelleg\u0171 kifizet\u00e9sek tekintet\u00e9ben<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5<\/strong>. <strong>Helyi ipar\u0171z\u00e9si ad\u00f3 (HIPA)<\/strong><\/h2>\n\n\n\n<p><strong>Egyszer\u0171s\u00edtett ad\u00f3alap-meg\u00e1llap\u00edt\u00e1s<\/strong>: Azok a v\u00e1llalkoz\u00e1sok, amelynek \u00e9ves bev\u00e9tele a 25 milli\u00f3 forintot (\u00e1tal\u00e1nyad\u00f3z\u00f3 keresked\u0151k eset\u00e9ben a 120 milli\u00f3 forintot) nem haladja meg, \u00e9lhet az egyszer\u0171s\u00edtett ad\u00f3alap-meg\u00e1llap\u00edt\u00e1s lehet\u0151s\u00e9g\u00e9vel.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6. Szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1s (SZOCHO)<\/strong><\/h2>\n\n\n\n<p>V\u00e1ltoz\u00e1s, hogy k\u00fclf\u00f6ldi el\u0151ad\u00f3m\u0171v\u00e9szek \u00e9s st\u00e1btagok eset\u00e9ben <strong>kiterjesztett\u00e9k<\/strong> az EU-n k\u00edv\u00fcli, a szoci\u00e1lis biztons\u00e1gi egyezm\u00e9nnyel \u00e9rintett orsz\u00e1gokb\u00f3l Magyarorsz\u00e1gra \u00e9rkezett, \u00e9s itt egyszer\u0171s\u00edtett ad\u00f3z\u00e1st v\u00e1laszt\u00f3 st\u00e1btagokra, el\u0151ad\u00f3m\u0171v\u00e9szekre is a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 al\u00f3li mentess\u00e9get.<\/p>\n\n\n\n<p><strong>A SZOCHO fizet\u00e9si fels\u0151 hat\u00e1r<\/strong> 2023-ban: a v\u00e1llalkoz\u00e1sb\u00f3l kivont j\u00f6vedelem,&nbsp;az \u00e9rt\u00e9kpap\u00edr-k\u00f6lcs\u00f6nz\u00e9sb\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelem, az \u00e1rfolyamnyeres\u00e9gb\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelem, az osztal\u00e9k, a v\u00e1llalkoz\u00f3i osztal\u00e9kalap, \u00e9s&nbsp;az Szja tv. 1\/B. \u00a7 hat\u00e1lya al\u00e1 tartoz\u00f3 term\u00e9szetes szem\u00e9ly e tev\u00e9kenys\u00e9gb\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelme eset\u00e9n a term\u00e9szetes szem\u00e9lynek az ad\u00f3t addig kell megfizetni, am\u00edg az ad\u00f3k\u00f6telezetts\u00e9g al\u00e1 es\u0151 j\u00f6vedelme a t\u00e1rgy\u00e9vben el\u00e9ri a minim\u00e1lb\u00e9r huszonn\u00e9gyszeres\u00e9t, azaz a 2023-ban hat\u00e1lyos, <strong>232&nbsp;000 Ft x 24 = 5 568&nbsp;000 Ft<\/strong>-ot (ad\u00f3fizet\u00e9si fels\u0151 hat\u00e1r).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>7. J\u00e1rul\u00e9kfizet\u00e9si als\u00f3 hat\u00e1r<\/strong><\/h2>\n\n\n\n<p><strong>A j\u00e1rul\u00e9kfizet\u00e9si als\u00f3 hat\u00e1r<\/strong>: a munkaviszonyban foglalkoztatottak tekintet\u00e9ben meghat\u00e1rozott j\u00e1rul\u00e9kfizet\u00e9si als\u00f3 hat\u00e1r a (<strong>t\u00e1rgyh\u00f3 els\u0151 napj\u00e1n<\/strong>&nbsp;<strong>\u00e9rv\u00e9nyes<\/strong>) minim\u00e1lb\u00e9r 30%-a, teh\u00e1t 2023. janu\u00e1r 1-j\u00e9t\u0151l 69 600 Ft ut\u00e1n kell megfizetni a tb j\u00e1rul\u00e9kot, \u00e9s a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3t.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>8. Rehabilit\u00e1ci\u00f3s hozz\u00e1j\u00e1rul\u00e1s<\/strong><\/h2>\n\n\n\n<p>Rehabilit\u00e1ci\u00f3s hozz\u00e1j\u00e1rul\u00e1st azoknak a munk\u00e1ltat\u00f3knak kell fizetni\u00fck, akikn\u00e9l:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a munkav\u00e1llal\u00f3k sz\u00e1ma a 25 f\u0151t meghaladja, \u00e9s<\/li>\n\n\n\n<li>az \u00e1ltaluk foglalkoztatott megv\u00e1ltozott munkak\u00e9pess\u00e9g\u0171 szem\u00e9lyek sz\u00e1ma nem \u00e9ri el a l\u00e9tsz\u00e1m 5 sz\u00e1zal\u00e9k\u00e1t.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>M\u00e9rt\u00e9ke&nbsp;<\/strong>a t\u00e1rgy\u00e9v els\u0151 napj\u00e1n meg\u00e1llap\u00edtott alapb\u00e9r k\u00f6telez\u0151 legkisebb \u00f6sszeg\u00e9nek kilencszerese\/f\u0151\/\u00e9v, 2023-ban teh\u00e1t 232&nbsp;000 Ft x 9 = <strong>2&nbsp;088&nbsp;000 Ft\/f\u0151\/\u00e9v<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>9.<\/strong> <strong>Megb\u00edz\u00e1si jogviszony&nbsp;\u2013 biztos\u00edt\u00e1s elb\u00edr\u00e1l\u00e1sa<\/strong><\/h2>\n\n\n\n<p>A megb\u00edz\u00e1si jogviszony (munkav\u00e9gz\u00e9sre ir\u00e1nyul\u00f3 egy\u00e9b jogviszony) keret\u00e9ben t\u00f6rt\u00e9n\u0151 munkav\u00e9gz\u00e9s eset\u00e9n a biztos\u00edt\u00e1s l\u00e9trej\u00f6tt\u00e9nek elb\u00edr\u00e1l\u00e1s\u00e1hoz sz\u00fcks\u00e9ges vizsg\u00e1lni, hogy az e tev\u00e9kenys\u00e9g\u00e9b\u0151l sz\u00e1rmaz\u00f3, t\u00e1rgyhavi j\u00e1rul\u00e9kalapot k\u00e9pez\u0151 j\u00f6vedelem el\u00e9ri-e a minim\u00e1lb\u00e9r 30 %-\u00e1t \u2013 ami 2023. janu\u00e1r 1-t\u0151l 69 600 Ft \u2013, illet\u0151leg napt\u00e1ri napokra annak harmincad r\u00e9sz\u00e9t, ami 2 320 Ft. Amennyiben el\u00e9ri, a mag\u00e1nszem\u00e9ly biztos\u00edtott\u00e1 v\u00e1lik, ami a megb\u00edz\u00f3 r\u00e9sz\u00e9r\u0151l bejelent\u00e9si, j\u00e1rul\u00e9k levon\u00e1si \u00e9s befizet\u00e9si k\u00f6telezetts\u00e9get von maga ut\u00e1n. FONTOS!!! az idei \u00e9vt\u0151l mindig a megb\u00edz\u00e1s megkezd\u00e9se el\u0151tt be kell jelenteni a jogviszonyt.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>10. C\u00e9gaut\u00f3ad\u00f3<\/strong><\/h2>\n\n\n\n<p>Az \u00e9v k\u00f6zben (m\u00e1sodik f\u00e9l\u00e9vt\u0151l) megemelkedett m\u00e9rt\u00e9k 2023. janu\u00e1r 01-t\u0151l t\u00f6rv\u00e9nyben is m\u00f3dosult, \u00edgy lett az \u00e1tmeneti int\u00e9zked\u00e9sb\u0151l v\u00e9gleges.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>11. Rekl\u00e1mad\u00f3<\/strong><\/h2>\n\n\n\n<p><strong>2023-ban nem lesz rekl\u00e1mad\u00f3!!! <\/strong>A Magyar Rekl\u00e1msz\u00f6vets\u00e9g \u00e9s t\u00e1rssz\u00f6vets\u00e9gei \u00e1ltal jelzett kezdem\u00e9nyez\u00e9sre tekintettel a javaslat tov\u00e1bbi egy \u00e9vvel meghosszabb\u00edtja a hat\u00e1lyos szab\u00e1lyoz\u00e1s alkalmaz\u00e1s\u00e1nak hat\u00e1ridej\u00e9t, \u00edgy az ad\u00f3 m\u00e9rt\u00e9ke&nbsp;<strong>2023. december 31-ig az ad\u00f3alap 0%-a.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>12.<\/strong> <strong>Illet\u00e9k<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Az ingatlan\u00e1truh\u00e1z\u00e1s csak akkor lesz illet\u00e9kmentes a kapcsolt v\u00e1llalkoz\u00e1sok k\u00f6z\u00f6tt, ha a vagyonszerz\u0151 el\u0151z\u0151 ad\u00f3\u00e9vi nett\u00f3 \u00e1rbev\u00e9tel\u00e9nek legal\u00e1bb 50 sz\u00e1zal\u00e9ka saj\u00e1t tulajdon\u00fa, b\u00e9relt ingatlan b\u00e9rbead\u00e1s\u00e1b\u00f3l, \u00fczemeltet\u00e9s\u00e9b\u0151l, vagy saj\u00e1t tulajdon\u00fa ingatlan ad\u00e1sv\u00e9tel\u00e9b\u0151l sz\u00e1rmazott.<\/li>\n\n\n\n<li>K\u00fclf\u00f6ld\u00f6n v\u00e1s\u00e1rolt g\u00e9pj\u00e1rm\u0171vek eset\u00e9n a jogszerz\u00e9sre vonatkoz\u00f3 okirat beny\u00fajt\u00e1s\u00e1nak hat\u00e1rideje 15 napr\u00f3l 60 napra hosszabbodik.<\/li>\n\n\n\n<li>illet\u00e9kb\u00e9lyeg 2024.01.01 nappal megsz\u0171nik, a fel nem haszn\u00e1lt illet\u00e9kb\u00e9lyegek \u00e9rt\u00e9k\u00e9nek visszat\u00e9r\u00edt\u00e9s\u00e9t a jogveszt\u0151 hat\u00e1rid\u0151n bel\u00fcl, 2029. december 31-\u00e9ig k\u00e9relmezhetik.<\/li>\n\n\n\n<li>A b\u00edr\u00f3s\u00e1gi hat\u00e1rozatban meg\u00e1llap\u00edtott elj\u00e1r\u00e1si illet\u00e9k az \u00e1llami ad\u00f3hat\u00f3s\u00e1g fizet\u00e9si felh\u00edv\u00e1sa n\u00e9lk\u00fcl, a b\u00edr\u00f3s\u00e1gi hat\u00e1rozat joger\u0151re emelked\u00e9s\u00e9t k\u00f6vet\u0151 60. napon v\u00e1lik esed\u00e9kess\u00e9.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>Amennyiben elveszett a jogszab\u00e1lyok \u00e9s v\u00e1ltoz\u00e1sok tenger\u00e9ben, keressen benn\u00fcnket bizalommal. Naprak\u00e9sz ismeretekkel \u00e9s szak\u00e9rtelemmel navig\u00e1ljuk v\u00e1llalkoz\u00e1s\u00e1t! Vegye fel vel\u00fcnk a <a href=\"https:\/\/taxense.hu\/en\/kapcsolat\/\">kapcsolatot<\/a>!<\/p>","protected":false},"excerpt":{"rendered":"<p>A 2023-as \u00e9v v\u00e1ltoz\u00e1saival foglalkoz\u00f3 blogcikk sorozatunk utols\u00f3 r\u00e9sze a v\u00e1llalkoz\u00e1sokat \u00e9rint\u0151 legf\u0151bb \u00fajdons\u00e1gokat tartalmazza. Fontos \u00f6sszegz\u0151 cikk minden tudatos c\u00e9gtulajdonos sz\u00e1m\u00e1ra.&nbsp; 1. \u00c1FA v\u00e1ltoz\u00e1sok 2. TAO \u2013 Elhat\u00e1rolt vesztes\u00e9g A jelenlegi szab\u00e1lyoz\u00e1s alapj\u00e1n a 2015. ad\u00f3\u00e9v el\u0151tt keletkezett vesztes\u00e9g 2030-ig haszn\u00e1lhat\u00f3 fel, m\u00edg a 2015-t\u0151l keletkezett vesztes\u00e9g felhaszn\u00e1lhat\u00f3s\u00e1gi ideje 5 \u00e9v. \u00daj \u00e1tmeneti rendelkez\u00e9s [&hellip;]<\/p>","protected":false},"author":3,"featured_media":4458,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[43],"tags":[],"class_list":["post-4482","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ado-adovaltozas-adomegtakaritas-adooptimalizalas"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>A 2023-as \u00e9v izgalmai V. - A v\u00e1llalkoz\u00e1sokat \u00e9rint\u0151 f\u0151bb v\u00e1ltoz\u00e1sok\u00a0 - TAXENSE<\/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:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/adovaltozas-2023-afa-tao-tarsasagi-ado-elhatarolt-veszteseg-transzferar-kiva-hipa-helyi-iparuzesi-ado-szocho-szocialis-hozzajarulas-rehabilitacios-hozzajarulas-jarulekfizetesi-also-hatar\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A 2023-as \u00e9v izgalmai V. - A v\u00e1llalkoz\u00e1sokat \u00e9rint\u0151 f\u0151bb v\u00e1ltoz\u00e1sok\u00a0 - TAXENSE\" \/>\n<meta property=\"og:description\" content=\"A 2023-as \u00e9v v\u00e1ltoz\u00e1saival foglalkoz\u00f3 blogcikk sorozatunk utols\u00f3 r\u00e9sze a v\u00e1llalkoz\u00e1sokat \u00e9rint\u0151 legf\u0151bb \u00fajdons\u00e1gokat tartalmazza. 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