{"id":19388,"date":"2026-08-07T09:36:10","date_gmt":"2026-08-07T09:36:10","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=19388"},"modified":"2026-08-07T13:25:22","modified_gmt":"2026-08-07T13:25:22","slug":"ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/","title":{"rendered":"C\u00e9ges aut\u00f3 ad\u00f3z\u00e1sa 2026-ban: c\u00e9gaut\u00f3ad\u00f3, \u00c1FA, l\u00edzing \u00e9s elektromos aut\u00f3k"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"19388\" class=\"elementor elementor-19388\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ceee01d e-flex e-con-boxed e-con e-parent\" data-id=\"ceee01d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e27d3d9 e-con-full e-flex e-con e-child\" data-id=\"e27d3d9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd854ad elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"bd854ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>TARTALOMJEGYZ\u00c9K<\/strong><\/p><ul><li><strong><a href=\"#szem\u00e9lyg\u00e9pkocsi-vagy-teherg\u00e9pkocsi-mi\u00e9rt-fontos-a-megfelel\u0151-besorol\u00e1s\">Szem\u00e9lyg\u00e9pkocsi vagy teherg\u00e9pkocsi? Mi\u00e9rt fontos a megfelel\u0151 besorol\u00e1s?<\/a><\/strong><\/li><li><strong><a href=\"#hogyan-ker\u00fclj\u00f6n-az-aut\u00f3-a-c\u00e9ghez\">Hogyan ker\u00fclj\u00f6n az aut\u00f3 a c\u00e9ghez?<\/a><\/strong><\/li><li><strong><a href=\"#c\u00e9ges-aut\u00f3-\u00e1fa-visszaig\u00e9nyl\u00e9se-v\u00e1s\u00e1rl\u00e1s-\u00e9s-l\u00edzing\">C\u00e9ges aut\u00f3 \u00c1FA-visszaig\u00e9nyl\u00e9se: v\u00e1s\u00e1rl\u00e1s \u00e9s l\u00edzing<\/a><\/strong><br \/><a href=\"#k\u00f6zvetlen-v\u00e1s\u00e1rl\u00e1s-\u00e9s-z\u00e1rt-v\u00e9g\u0171-l\u00edzing\">K\u00f6zvetlen v\u00e1s\u00e1rl\u00e1s \u00e9s z\u00e1rt v\u00e9g\u0171 l\u00edzing<\/a><br \/><a href=\"#ny\u00edlt-v\u00e9g\u0171-l\u00edzing-\u00e9s-tart\u00f3s-b\u00e9rlet\">Ny\u00edlt v\u00e9g\u0171 l\u00edzing \u00e9s tart\u00f3s b\u00e9rlet<\/a><br \/><a href=\"#\u00fczemanyag-szerviz-\u00e9s-egy\u00e9b-aut\u00f3k\u00f6lts\u00e9gek-\u00c1FA-kezel\u00e9se\">\u00dczemanyag, szerviz \u00e9s egy\u00e9b aut\u00f3k\u00f6lts\u00e9gek \u00c1FA-kezel\u00e9se<\/a><\/li><li><strong><a href=\"#c\u00e9gaut\u00f3ad\u00f3-\u00e9s-g\u00e9pj\u00e1rm\u0171ad\u00f3-k\u00e9t-k\u00fcl\u00f6n-ad\u00f3-m\u00e9gis-\u00f6sszef\u00fcggnek\">C\u00e9gaut\u00f3ad\u00f3 \u00e9s g\u00e9pj\u00e1rm\u0171ad\u00f3: k\u00e9t k\u00fcl\u00f6n ad\u00f3, m\u00e9gis \u00f6sszef\u00fcggnek<\/a><\/strong><br \/><a href=\"#mely-szem\u00e9lyg\u00e9pkocsik-ut\u00e1n-kell-c\u00e9gaut\u00f3ad\u00f3t-fizetni\">Mely szem\u00e9lyg\u00e9pkocsik ut\u00e1n kell c\u00e9gaut\u00f3ad\u00f3t fizetni?<\/a><br \/><a href=\"#a-c\u00e9gaut\u00f3ad\u00f3-m\u00e9rt\u00e9ke-2026-ban\">A c\u00e9gaut\u00f3ad\u00f3 m\u00e9rt\u00e9ke 2026-ban<\/a><br \/><a href=\"#g\u00e9pj\u00e1rm\u0171ad\u00f3-\u00e9s-annak-besz\u00e1m\u00edt\u00e1sa\">G\u00e9pj\u00e1rm\u0171ad\u00f3 \u00e9s annak besz\u00e1m\u00edt\u00e1sa<\/a><\/li><li><a href=\"#mag\u00e1nhaszn\u00e1lat-\u00e9s-a-munkav\u00e1llal\u00f3-saj\u00e1t-aut\u00f3ja\"><strong>Mag\u00e1nhaszn\u00e1lat \u00e9s a munkav\u00e1llal\u00f3 saj\u00e1t aut\u00f3ja<\/strong><\/a><\/li><li><strong><a href=\"#elektromos-\u00e9s-hibrid-c\u00e9ges-aut\u00f3k-ad\u00f3z\u00e1sa\">Elektromos \u00e9s hibrid c\u00e9ges aut\u00f3k ad\u00f3z\u00e1sa<\/a><\/strong><br \/><a href=\"#tiszt\u00e1n-elektromos-aut\u00f3k\">Tiszt\u00e1n elektromos aut\u00f3k<\/a><br \/><a href=\"#plug-in-hibridek-\u00e9s-a-z\u00f6ld-rendsz\u00e1m-kivezet\u00e9se\">Plug-in hibridek \u00e9s a z\u00f6ld rendsz\u00e1m kivezet\u00e9se<\/a><\/li><li><strong><a href=\"#mi-t\u00f6rt\u00e9nik-a-c\u00e9ges-aut\u00f3-\u00e9rt\u00e9kes\u00edt\u00e9sekor-vagy-a-l\u00edzing-v\u00e9g\u00e9n\">Mi t\u00f6rt\u00e9nik a c\u00e9ges aut\u00f3 \u00e9rt\u00e9kes\u00edt\u00e9sekor vagy a l\u00edzing v\u00e9g\u00e9n?<\/a><\/strong><br \/><a href=\"#\u00c1FA-mentes-vagy-\u00c1FA-k\u00f6teles-az-\u00e9rt\u00e9kes\u00edt\u00e9s\">\u00c1FA-mentes vagy \u00c1FA-k\u00f6teles az \u00e9rt\u00e9kes\u00edt\u00e9s?<\/a><br \/><a href=\"#ny\u00edlt-v\u00e9g\u0171-l\u00edzing-v\u00e9tel-visszaad\u00e1s-vagy-vev\u0151kijel\u00f6l\u00e9s\">Ny\u00edlt v\u00e9g\u0171 l\u00edzing: v\u00e9tel, visszaad\u00e1s vagy vev\u0151kijel\u00f6l\u00e9s<\/a><\/li><li><strong><a href=\"#a-c\u00e9ges-aut\u00f3-\u00e9rt\u00e9kes\u00edt\u00e9s\u00e9nek-sz\u00e1mviteli-\u00e9s-t\u00e1rsas\u00e1giad\u00f3-hat\u00e1sai\">A c\u00e9ges aut\u00f3 \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9nek sz\u00e1mviteli \u00e9s t\u00e1rsas\u00e1giad\u00f3-hat\u00e1sai<\/a><\/strong><\/li><li><strong><a href=\"#gyakori-k\u00e9rd\u00e9sek-a-c\u00e9ges-aut\u00f3k-ad\u00f3z\u00e1s\u00e1r\u00f3l\">Gyakori k\u00e9rd\u00e9sek a c\u00e9ges aut\u00f3k ad\u00f3z\u00e1s\u00e1r\u00f3l<\/a><\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c9b9d4 e-con-full e-flex e-con e-child\" data-id=\"4c9b9d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-675a34b e-con-full e-flex e-con e-child\" data-id=\"675a34b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c6a9c5d e-con-full e-flex e-con e-child\" data-id=\"c6a9c5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0153795 e-con-full e-flex e-con e-child\" data-id=\"0153795\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-525f29d e-con-full e-flex e-con e-child\" data-id=\"525f29d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ff47d48 e-con-full e-flex e-con e-child\" data-id=\"ff47d48\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bbd71ba e-con-full e-flex e-con e-child\" data-id=\"bbd71ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fc89102 e-con-full e-flex e-con e-child\" data-id=\"fc89102\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c8af918 e-con-full e-flex e-con e-child\" data-id=\"c8af918\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a70d97 elementor-widget elementor-widget-spacer\" data-id=\"1a70d97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66e8f9c elementor-widget elementor-widget-heading\" data-id=\"66e8f9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">C\u00e9ges aut\u00f3 ad\u00f3z\u00e1sa 2026-ban: c\u00e9gaut\u00f3ad\u00f3, \u00c1FA, l\u00edzing \u00e9s elektromos aut\u00f3k<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75c765e elementor-widget elementor-widget-text-editor\" data-id=\"75c765e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Egy v\u00e1llalkoz\u00e1s m\u0171k\u00f6d\u00e9se sok esetben nehezen k\u00e9pzelhet\u0151 el g\u00e9pj\u00e1rm\u0171 n\u00e9lk\u00fcl. A c\u00e9ges aut\u00f3 beszerz\u00e9se azonban nem csup\u00e1n arr\u00f3l sz\u00f3l, hogy melyik modell, finansz\u00edroz\u00e1si aj\u00e1nlat vagy havi d\u00edj a legkedvez\u0151bb. A v\u00e1lasztott konstrukci\u00f3 meghat\u00e1rozza az \u00c1FA levonhat\u00f3s\u00e1g\u00e1t, a k\u00f6lts\u00e9gek elsz\u00e1mol\u00e1s\u00e1nak m\u00f3dj\u00e1t, a c\u00e9gaut\u00f3ad\u00f3 alany\u00e1t, valamint azt is, milyen ad\u00f3z\u00e1si k\u00e9rd\u00e9sek mer\u00fclnek fel az aut\u00f3 k\u00e9s\u0151bbi \u00e9rt\u00e9kes\u00edt\u00e9sekor.<\/span><\/p><p><span style=\"font-weight: 400;\">A d\u00f6nt\u00e9s sor\u00e1n ez\u00e9rt h\u00e1rom szempontot mindenk\u00e9ppen egy\u00fctt kell vizsg\u00e1lni:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">az ad\u00f3z\u00e1si \u00e9s sz\u00e1mviteli k\u00f6vetkezm\u00e9nyeket;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a finansz\u00edroz\u00e1si \u00e9s likvidit\u00e1si hat\u00e1sokat;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">az adminisztr\u00e1ci\u00f3t \u00e9s a v\u00e1llalkoz\u00e1s sz\u00e1m\u00e1ra biztos\u00edtott rugalmass\u00e1got.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Ugyanaz a szem\u00e9lyg\u00e9pkocsi eg\u00e9szen elt\u00e9r\u0151 ad\u00f3z\u00e1si \u00e9s p\u00e9nz\u00fcgyi eredm\u00e9nyt hozhat att\u00f3l f\u00fcgg\u0151en, hogy a v\u00e1llalkoz\u00e1s megv\u00e1s\u00e1rolja, z\u00e1rt vagy ny\u00edlt v\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzingben szerzi meg, esetleg tart\u00f3s b\u00e9rleti konstrukci\u00f3t v\u00e1laszt.<\/span><\/p><p>Ebben a cikkben \u00e1ttekintj\u00fck a c\u00e9ges szem\u00e9lyg\u00e9pkocsik ad\u00f3z\u00e1s\u00e1nak legfontosabb k\u00e9rd\u00e9seit: a szem\u00e9ly- \u00e9s teherg\u00e9pkocsik besorol\u00e1s\u00e1t, a v\u00e1s\u00e1rl\u00e1s \u00e9s a k\u00fcl\u00f6nb\u00f6z\u0151 l\u00edzingkonstrukci\u00f3k \u00c1FA-szab\u00e1lyait, a fenntart\u00e1si k\u00f6lts\u00e9gek elsz\u00e1mol\u00e1s\u00e1t, a c\u00e9gaut\u00f3ad\u00f3t \u00e9s a g\u00e9pj\u00e1rm\u0171ad\u00f3t, az elektromos \u00e9s hibrid aut\u00f3kra vonatkoz\u00f3 saj\u00e1toss\u00e1gokat, valamint a c\u00e9ges aut\u00f3 \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9nek ad\u00f3z\u00e1si k\u00e9rd\u00e9seit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ba84b8 elementor-widget elementor-widget-heading\" data-id=\"2ba84b8\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"szem\u00e9lyg\u00e9pkocsi-vagy-teherg\u00e9pkocsi-mi\u00e9rt-fontos-a-megfelel\u0151-besorol\u00e1s\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Szem\u00e9lyg\u00e9pkocsi vagy teherg\u00e9pkocsi? Mi\u00e9rt fontos a megfelel\u0151 besorol\u00e1s?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-66f08a2 e-con-full e-flex e-con e-child\" data-id=\"66f08a2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77e969c elementor-widget elementor-widget-text-editor\" data-id=\"77e969c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A g\u00e9pj\u00e1rm\u0171 ad\u00f3z\u00e1si besorol\u00e1sa az els\u0151 k\u00e9rd\u00e9s, amit a szerz\u0151d\u00e9s megk\u00f6t\u00e9se el\u0151tt tiszt\u00e1zni kell. A jelen cikk els\u0151sorban a szem\u00e9lyg\u00e9pkocsikra vonatkoz\u00f3 szab\u00e1lyokat mutatja be, mivel ezekn\u00e9l tal\u00e1lhat\u00f3 a legt\u00f6bb speci\u00e1lis \u00c1FA-korl\u00e1toz\u00e1s, \u00e9s f\u0151szab\u00e1ly szerint ezek ut\u00e1n mer\u00fcl fel c\u00e9gaut\u00f3ad\u00f3 is.<\/span><\/p><p><span style=\"font-weight: 400;\">A c\u00e9gaut\u00f3ad\u00f3 szempontj\u00e1b\u00f3l szem\u00e9lyg\u00e9pkocsinak min\u0151s\u00fclhet az a j\u00e1rm\u0171, amely a vezet\u0151vel egy\u00fctt legfeljebb nyolc szem\u00e9ly sz\u00e1ll\u00edt\u00e1s\u00e1ra alkalmas. Bizonyos, 2 500 kilogrammot meg nem halad\u00f3 egy\u00fcttes t\u00f6meg\u0171 vegyes haszn\u00e1lat\u00fa j\u00e1rm\u0171vek is ebbe a k\u00f6rbe ker\u00fclhetnek.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00c1FA szempontj\u00e1b\u00f3l a szem\u00e9lyg\u00e9pkocsi fogalm\u00e1t alapvet\u0151en a 8703 v\u00e1mtarifasz\u00e1m hat\u00e1rozza meg. Emiatt \u00f6nmag\u00e1ban a forgalmi enged\u00e9lyben szerepl\u0151 megnevez\u00e9s nem minden esetben ad v\u00e9gleges v\u00e1laszt; k\u00fcl\u00f6n\u00f6sen a pickupok, kisbuszok \u00e9s vegyes haszn\u00e1lat\u00fa j\u00e1rm\u0171vek besorol\u00e1s\u00e1n\u00e1l indokolt lehet a v\u00e1mtarifasz\u00e1m k\u00fcl\u00f6n ellen\u0151rz\u00e9se.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">A teherg\u00e9pkocsikn\u00e1l a szem\u00e9lyg\u00e9pkocsikra vonatkoz\u00f3 speci\u00e1lis \u00c1FA-levon\u00e1si tilalmak jelent\u0151s r\u00e9sze nem alkalmazand\u00f3, \u00edgy a levonhat\u00f3s\u00e1got alapvet\u0151en az \u00e1ltal\u00e1nos szab\u00e1lyok szerint kell vizsg\u00e1lni. Ett\u0151l f\u00fcggetlen\u00fcl p\u00e9ld\u00e1ul a motorbenzinre, a parkol\u00e1sra \u00e9s az \u00fathaszn\u00e1latra k\u00fcl\u00f6n levon\u00e1si korl\u00e1toz\u00e1sok vonatkozhatnak.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ae7c53 elementor-widget elementor-widget-heading\" data-id=\"0ae7c53\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"hogyan-ker\u00fclj\u00f6n-az-aut\u00f3-a-c\u00e9ghez\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hogyan ker\u00fclj\u00f6n az aut\u00f3 a c\u00e9ghez?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fafabfb elementor-widget elementor-widget-text-editor\" data-id=\"fafabfb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A v\u00e1llalkoz\u00e1sok jellemz\u0151en n\u00e9gy konstrukci\u00f3 k\u00f6z\u00fcl v\u00e1lasztanak:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">k\u00f6zvetlen v\u00e1s\u00e1rl\u00e1s;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">z\u00e1rt v\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzing;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ny\u00edlt v\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzing;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">operat\u00edv l\u00edzing, m\u00e1s n\u00e9ven tart\u00f3s b\u00e9rlet.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">A konstrukci\u00f3k k\u00f6z\u00f6tti k\u00fcl\u00f6nbs\u00e9gek r\u00f6viden a k\u00f6vetkez\u0151k:<\/span><\/p><table><thead><tr><th><p><b>Konstrukci\u00f3<\/b><\/p><\/th><th><p><b>Tulajdon \u00e9s sz\u00e1mviteli kezel\u00e9s<\/b><\/p><\/th><th><p><b>\u00c1FA f\u0151szab\u00e1ly szerint<\/b><\/p><\/th><th><p><b>Legfontosabb el\u0151ny<\/b><\/p><\/th><th><p><b>Legfontosabb kock\u00e1zat<\/b><\/p><\/th><\/tr><\/thead><tbody><tr><td><p><b>K\u00f6zvetlen v\u00e1s\u00e1rl\u00e1s<\/b><\/p><\/td><td><p><span style=\"font-weight: 400;\">A t\u00e1rsas\u00e1g tulajdona, t\u00e1rgyi eszk\u00f6zk\u00e9nt aktiv\u00e1land\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">A beszerz\u00e9si \u00c1FA nem vonhat\u00f3 le<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Teljes tulajdonosi kontroll<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Magas indul\u00f3 finansz\u00edroz\u00e1si ig\u00e9ny, \u00e9rt\u00e9kveszt\u00e9si kock\u00e1zat<\/span><\/p><\/td><\/tr><tr><td><p><b>Z\u00e1rt v\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzing<\/b><\/p><\/td><td><p><span style=\"font-weight: 400;\">A futamid\u0151 v\u00e9g\u00e9n automatikus tulajdonszerz\u00e9s; a g\u00e9pj\u00e1rm\u0171 a l\u00edzingbe vev\u0151 k\u00f6nyveiben jelenik meg<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Term\u00e9kbeszerz\u00e9sk\u00e9nt kezelend\u0151, az \u00c1FA f\u0151szab\u00e1ly szerint nem vonhat\u00f3 le<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Alacsonyabb indul\u00f3 forr\u00e1sig\u00e9ny, biztos tulajdonszerz\u00e9s<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">K\u00f6t\u00f6tt konstrukci\u00f3, a teljes \u00c1FA m\u00e1r a futamid\u0151 elej\u00e9n jelentkezik<\/span><\/p><\/td><\/tr><tr><td><p><b>Ny\u00edlt v\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzing<\/b><\/p><\/td><td><p><span style=\"font-weight: 400;\">A futamid\u0151 v\u00e9g\u00e9n v\u00e9tel, visszaad\u00e1s vagy vev\u0151kijel\u00f6l\u00e9s lehets\u00e9ges; a g\u00e9pj\u00e1rm\u0171 a l\u00edzingbe vev\u0151 k\u00f6nyveiben jelenik meg<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">A l\u00edzingd\u00edjak \u00c1FA-j\u00e1nak 50%-a \u00fatnyilv\u00e1ntart\u00e1s n\u00e9lk\u00fcl is levonhat\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Likvidit\u00e1si el\u0151ny \u00e9s d\u00f6nt\u00e9si lehet\u0151s\u00e9g a futamid\u0151 v\u00e9g\u00e9n<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Maradv\u00e1ny\u00e9rt\u00e9k-kock\u00e1zat \u00e9s nagyobb adminisztr\u00e1ci\u00f3<\/span><\/p><\/td><\/tr><tr><td><p><b>Operat\u00edv l\u00edzing, tart\u00f3s b\u00e9rlet<\/b><\/p><\/td><td><p><span style=\"font-weight: 400;\">Az aut\u00f3 a b\u00e9rbead\u00f3 tulajdon\u00e1ban \u00e9s k\u00f6nyveiben marad; a b\u00e9rleti d\u00edj k\u00f6lts\u00e9g<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">A b\u00e9rleti d\u00edj \u00c1FA-j\u00e1nak 50%-a \u00fatnyilv\u00e1ntart\u00e1s n\u00e9lk\u00fcl is levonhat\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Tervezhet\u0151 k\u00f6lts\u00e9g, kiszervezett \u00fczemeltet\u00e9s<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Fut\u00e1steljes\u00edtm\u00e9nyre, \u00e1llapotra \u00e9s korai megsz\u00fcntet\u00e9sre vonatkoz\u00f3 szerz\u0151d\u00e9ses korl\u00e1tok<\/span><\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">A k\u00f6zvetlen v\u00e1s\u00e1rl\u00e1s \u00e9s a z\u00e1rt v\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzing sz\u00e1mviteli szempontb\u00f3l hasonl\u00f3: az aut\u00f3 t\u00e1rgyi eszk\u00f6zk\u00e9nt jelenik meg, k\u00f6lts\u00e9gk\u00e9nt pedig els\u0151sorban az \u00e9rt\u00e9kcs\u00f6kken\u00e9s \u00e9s finansz\u00edroz\u00e1s eset\u00e9n a kamat jelentkezik.<\/span><\/p><p><span style=\"font-weight: 400;\">Ny\u00edlt v\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzingn\u00e9l szint\u00e9n a l\u00edzingbe vev\u0151 sz\u00e1molja el az \u00e9rt\u00e9kcs\u00f6kken\u00e9st \u00e9s a kamatot, az \u00c1FA-kezel\u00e9s azonban l\u00e9nyegesen kedvez\u0151bb lehet. Operat\u00edv l\u00edzingn\u00e9l ezzel szemben a t\u00e1rsas\u00e1g jellemz\u0151en a havi b\u00e9rleti d\u00edjat sz\u00e1molja el k\u00f6lts\u00e9gk\u00e9nt, mik\u00f6zben az \u00fczemeltet\u00e9s jelent\u0151s r\u00e9sz\u00e9t a szolg\u00e1ltat\u00f3 v\u00e9gzi.<\/span><\/p><p><span style=\"font-weight: 400;\">A magyar sz\u00e1mviteli szab\u00e1lyok szerinti kezel\u00e9s mellett fontos, hogy az IFRS-ek alapj\u00e1n besz\u00e1mol\u00f3t k\u00e9sz\u00edt\u0151 v\u00e1llalkoz\u00e1sokn\u00e1l a l\u00edzingek m\u00e9rlegben t\u00f6rt\u00e9n\u0151 megjelen\u00e9se elt\u00e9rhet.<\/span><\/p><p><span style=\"font-weight: 400;\">A p\u00e9nz\u00fcgyi l\u00edzinghez kapcsol\u00f3d\u00f3 kamat ut\u00e1n a mikro-, kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok bizonyos felt\u00e9telek teljes\u00fcl\u00e9se eset\u00e9n t\u00e1rsas\u00e1giad\u00f3-kedvezm\u00e9nyt is \u00e9rv\u00e9nyes\u00edthetnek. A jogosults\u00e1got, az ad\u00f3korl\u00e1tot, valamint az \u00fczembe helyez\u00e9si \u00e9s megtart\u00e1si felt\u00e9teleket azonban minden esetben k\u00fcl\u00f6n kell megvizsg\u00e1lni.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d34e70e e-con-full e-flex e-con e-child\" data-id=\"d34e70e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7edd9bf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7edd9bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Bizonytalan a c\u00e9ges aut\u00f3k ad\u00f3z\u00e1s\u00e1val kapcsolatban?<br \/>K\u00e9rje szak\u00e9rt\u0151ink seg\u00edts\u00e9g\u00e9t!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c9e84b elementor-widget elementor-widget-button\" data-id=\"3c9e84b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Szeretn\u00e9k besz\u00e9lni egy szak\u00e9rt\u0151vel!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-491ee95 elementor-widget elementor-widget-heading\" data-id=\"491ee95\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"c\u00e9ges-aut\u00f3-\u00e1fa-visszaig\u00e9nyl\u00e9se-v\u00e1s\u00e1rl\u00e1s-\u00e9s-l\u00edzing\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">C\u00e9ges aut\u00f3 \u00c1FA-visszaig\u00e9nyl\u00e9se: v\u00e1s\u00e1rl\u00e1s \u00e9s l\u00edzing<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6816f93 elementor-widget elementor-widget-text-editor\" data-id=\"6816f93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A szem\u00e9lyg\u00e9pkocsik eset\u00e9ben az \u00c1FA-kezel\u00e9st els\u0151sorban a beszerz\u00e9s form\u00e1ja hat\u00e1rozza meg.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c824078 elementor-widget elementor-widget-heading\" data-id=\"c824078\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"k\u00f6zvetlen-v\u00e1s\u00e1rl\u00e1s-\u00e9s-z\u00e1rt-v\u00e9g\u0171-l\u00edzing\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">K\u00f6zvetlen v\u00e1s\u00e1rl\u00e1s \u00e9s z\u00e1rt v\u00e9g\u0171 l\u00edzing<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e5ab64 elementor-widget elementor-widget-text-editor\" data-id=\"3e5ab64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Szem\u00e9lyg\u00e9pkocsi k\u00f6zvetlen megv\u00e1s\u00e1rl\u00e1sakor a beszerz\u00e9st terhel\u0151 el\u0151zetesen felsz\u00e1m\u00edtott \u00c1FA f\u0151szab\u00e1ly szerint nem vonhat\u00f3 le. Ugyanez \u00e9rv\u00e9nyes a z\u00e1rt v\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzingre, amely \u00c1FA szempontb\u00f3l term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9snek min\u0151s\u00fcl. A teljes \u00c1FA ez\u00e9rt jellemz\u0151en m\u00e1r a futamid\u0151 elej\u00e9n felmer\u00fcl, \u00e9s levon\u00e1si tilalom al\u00e1 esik.<\/span><\/p><p><span style=\"font-weight: 400;\">A levon\u00e1si tilalom al\u00f3l vannak kiv\u00e9telek. Ilyen lehet t\u00f6bbek k\u00f6z\u00f6tt, ha a v\u00e1llalkoz\u00e1s a szem\u00e9lyg\u00e9pkocsit igazoltan tov\u00e1bb\u00e9rt\u00e9kes\u00edt\u00e9si c\u00e9lb\u00f3l szerzi be, vagy eg\u00e9szben, illetve t\u00falnyom\u00f3 r\u00e9szben b\u00e9rbead\u00e1ssal hasznos\u00edtja. Ezek a kiv\u00e9telek nem automatikusak, a t\u00e9nyleges haszn\u00e1latot \u00e9s az \u00c1fa tv.-ben meghat\u00e1rozott felt\u00e9telek teljes\u00fcl\u00e9s\u00e9t dokument\u00e1lni kell.<\/span><\/p><p><span style=\"font-weight: 400;\">Teherg\u00e9pkocsi v\u00e1s\u00e1rl\u00e1sakor a szem\u00e9lyg\u00e9pkocsi beszerz\u00e9s\u00e9re vonatkoz\u00f3 t\u00e9teles levon\u00e1si tilalom nem alkalmazand\u00f3, \u00edgy az \u00c1FA az ad\u00f3k\u00f6teles gazdas\u00e1gi c\u00e9l\u00fa haszn\u00e1lat ar\u00e1ny\u00e1ban f\u0151szab\u00e1ly szerint levonhat\u00f3.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3b678a elementor-widget elementor-widget-heading\" data-id=\"c3b678a\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"ny\u00edlt-v\u00e9g\u0171-l\u00edzing-\u00e9s-tart\u00f3s-b\u00e9rlet\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ny\u00edlt v\u00e9g\u0171 l\u00edzing \u00e9s tart\u00f3s b\u00e9rlet<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9abe47a elementor-widget elementor-widget-text-editor\" data-id=\"9abe47a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A ny\u00edlt v\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzing \u00e9s az operat\u00edv l\u00edzing \u00c1FA szempontb\u00f3l szolg\u00e1ltat\u00e1snak, azon bel\u00fcl a szem\u00e9lyg\u00e9pkocsi b\u00e9rbev\u00e9tel\u00e9nek min\u0151s\u00fcl. Ebben az esetben a b\u00e9rleti vagy l\u00edzingd\u00edj \u00c1FA-tartalm\u00e1nak 50%-a t\u00e9teles \u00fatnyilv\u00e1ntart\u00e1s n\u00e9lk\u00fcl is levonhat\u00f3, ha az aut\u00f3t legal\u00e1bb r\u00e9szben \u00c1FA-levon\u00e1sra jogos\u00edt\u00f3 gazdas\u00e1gi tev\u00e9kenys\u00e9ghez haszn\u00e1lj\u00e1k. Ebben az esetben a m\u00e1sik 50% levon\u00e1si tilalom al\u00e1 esik.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Ez nem azt jelenti, hogy a v\u00e1llalkoz\u00e1snak semmilyen dokument\u00e1ci\u00f3ra nincs sz\u00fcks\u00e9ge. <\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Azt tov\u00e1bbra is igazolni kell, hogy a szem\u00e9lyg\u00e9pkocsi legal\u00e1bb r\u00e9szben a v\u00e1llalkoz\u00e1s ad\u00f3k\u00f6teles tev\u00e9kenys\u00e9g\u00e9t szolg\u00e1lja. Ehhez megfelel\u0151 lehet p\u00e9ld\u00e1ul a g\u00e9pj\u00e1rm\u0171-haszn\u00e1lati szab\u00e1lyzat, a t\u00e1rgyal\u00e1sok \u00e9s \u00fczleti utak dokument\u00e1ci\u00f3ja vagy m\u00e1s bels\u0151 nyilv\u00e1ntart\u00e1s.<\/span><\/p><p><span style=\"font-weight: 400;\">A v\u00e1llalkoz\u00e1s v\u00e1laszthatja azt is, hogy az 50%-os egyszer\u0171s\u00edtett m\u00f3dszer helyett a t\u00e9nyleges \u00fczleti haszn\u00e1lat ar\u00e1ny\u00e1ban vonja le az \u00c1FA-t. Ehhez m\u00e1r r\u00e9szletes, ellen\u0151rizhet\u0151 \u00fatnyilv\u00e1ntart\u00e1s sz\u00fcks\u00e9ges. A v\u00e1laszt\u00e1s szem\u00e9lyg\u00e9pkocsink\u00e9nt is elt\u00e9r\u0151 lehet.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9cd4f20 e-con-full e-flex e-con e-child\" data-id=\"9cd4f20\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04c87a5 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"04c87a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>P\u00e9lda:<\/b><\/p><p><span style=\"font-weight: 400;\">Ha a havi nett\u00f3 l\u00edzingd\u00edj 200 000 forint, annak \u00c1FA-ja 54 000 forint. Az egyszer\u0171s\u00edtett szab\u00e1ly alkalmaz\u00e1sakor 27 000 forint vonhat\u00f3 le, m\u00edg a m\u00e1sik 27 000 forint nem levonhat\u00f3 \u00c1FA-k\u00e9nt jelenik meg.<\/span><\/p><p><span style=\"font-weight: 400;\">Ha a v\u00e1llalkoz\u00e1s r\u00e9szletes nyilv\u00e1ntart\u00e1ssal 80%-os \u00fczleti haszn\u00e1latot tud igazolni, \u00fagy az \u00c1FA 80%-\u00e1t, vagyis 43 200 forintot vonhat le. Ugyanakkor, ha az igazolhat\u00f3 \u00fczleti haszn\u00e1lat 50% alatti, a t\u00e9teles m\u00f3dszer alkalmaz\u00e1sa kedvez\u0151tlenebb eredm\u00e9nyt is hozhat.<\/span><\/p><p><span style=\"font-weight: 400;\">Amennyiben a t\u00e1rsas\u00e1g \u00c1FA-mentes \u00e9s \u00c1FA-k\u00f6teles tev\u00e9kenys\u00e9get egyar\u00e1nt v\u00e9gez, az 50%-os korl\u00e1toz\u00e1s mellett tov\u00e1bbi ar\u00e1nyos\u00edt\u00e1si k\u00f6telezetts\u00e9g is felmer\u00fclhet.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e2fd38 elementor-widget elementor-widget-heading\" data-id=\"7e2fd38\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"\u00fczemanyag-szerviz-\u00e9s-egy\u00e9b-aut\u00f3k\u00f6lts\u00e9gek-\u00c1FA-kezel\u00e9se\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00dczemanyag, szerviz \u00e9s egy\u00e9b aut\u00f3k\u00f6lts\u00e9gek \u00c1FA-kezel\u00e9se <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1064e20 elementor-widget elementor-widget-text-editor\" data-id=\"1064e20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A szem\u00e9lyg\u00e9pkocsi beszerz\u00e9s\u00e9t\u0151l elk\u00fcl\u00f6n\u00edtetten kell vizsg\u00e1lni az \u00fczemeltet\u00e9shez \u00e9s fenntart\u00e1shoz kapcsol\u00f3d\u00f3 k\u00f6lts\u00e9geket. Az \u00c1fa tv. 124. \u00a7-a t\u00f6bb olyan levon\u00e1si tilalmat tartalmaz, amely akkor is alkalmazand\u00f3, ha az aut\u00f3t egy\u00e9bk\u00e9nt a v\u00e1llalkoz\u00e1s gazdas\u00e1gi tev\u00e9kenys\u00e9g\u00e9hez haszn\u00e1lj\u00e1k.<\/span><\/p><table><thead><tr><th><p><b>K\u00f6lts\u00e9g<\/b><\/p><\/th><th><p><b>\u00c1FA-kezel\u00e9s szem\u00e9lyg\u00e9pkocsin\u00e1l<\/b><\/p><\/th><th><p><b>Notes<\/b><\/p><\/th><\/tr><\/thead><tbody><tr><td><p><b>Benzin, d\u00edzel, g\u00e1z \u00e9s elektromos energia<\/b><\/p><\/td><td><p><span style=\"font-weight: 400;\">F\u0151szab\u00e1ly szerint nem vonhat\u00f3 le<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Az elektromos aut\u00f3 t\u00f6lt\u00e9se sem jelent kiv\u00e9telt<\/span><\/p><\/td><\/tr><tr><td><p><b>Gumiabroncs, motorolaj, alkatr\u00e9sz, sz\u00e9lv\u00e9d\u0151mos\u00f3 \u00e9s m\u00e1s term\u00e9k<\/b><\/p><\/td><td><p><span style=\"font-weight: 400;\">F\u0151szab\u00e1ly szerint nem vonhat\u00f3 le<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">A term\u00e9k beszerz\u00e9s\u00e9re t\u00e9teles levon\u00e1si tilalom vonatkozik<\/span><\/p><\/td><\/tr><tr><td><p><b>Jav\u00edt\u00e1s, szerviz, aut\u00f3mos\u00e1s, gumiszerel\u00e9s<\/b><\/p><\/td><td><p><span style=\"font-weight: 400;\">Az \u00c1FA 50%-a levonhat\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Legal\u00e1bb r\u00e9szbeni ad\u00f3k\u00f6teles gazdas\u00e1gi haszn\u00e1lat sz\u00fcks\u00e9ges<\/span><\/p><\/td><\/tr><tr><td><p><b>Parkol\u00e1si d\u00edj<\/b><\/p><\/td><td><p><span style=\"font-weight: 400;\">F\u0151szab\u00e1ly szerint nem vonhat\u00f3 le<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">A tilt\u00e1s nem csak szem\u00e9lyg\u00e9pkocsira vonatkozhat<\/span><\/p><\/td><\/tr><tr><td><p><b>\u00dathaszn\u00e1lati d\u00edj, aut\u00f3p\u00e1lya-matrica<\/b><\/p><\/td><td><p><span style=\"font-weight: 400;\">F\u0151szab\u00e1ly szerint nem vonhat\u00f3 le<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">K\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1sn\u00e1l speci\u00e1lis kiv\u00e9tel lehet<\/span><\/p><\/td><\/tr><tr><td><p><b>K\u00f6telez\u0151 biztos\u00edt\u00e1s \u00e9s casco<\/b><\/p><\/td><td><p><span style=\"font-weight: 400;\">Nincs levonhat\u00f3 \u00c1FA<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">A biztos\u00edt\u00e1si szolg\u00e1ltat\u00e1s jellemz\u0151en ad\u00f3mentes<\/span><\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">A NAV \u00e1ll\u00e1spontja szerint az \u00fczemanyag fogalm\u00e1ba a szem\u00e9lyg\u00e9pkocsi m\u0171k\u00f6dtet\u00e9s\u00e9hez felhaszn\u00e1lt elektromos energia is beletartozik. Ez\u00e9rt a c\u00e9ges elektromos szem\u00e9lyg\u00e9pkocsi t\u00f6lt\u00e9s\u00e9t terhel\u0151 \u00c1FA f\u0151szab\u00e1ly szerint ugyan\u00fagy nem vonhat\u00f3 le, mint a benzin vagy a g\u00e1zolaj \u00c1FA-ja.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Az aut\u00f3 fenntart\u00e1s\u00e1hoz sz\u00fcks\u00e9ges term\u00e9kek, p\u00e9ld\u00e1ul a gumiabroncs \u00e9s a motorolaj, \u00c1FA-ja f\u0151szab\u00e1ly szerint teljes eg\u00e9sz\u00e9ben levon\u00e1si tilalom al\u00e1 esik. A szervizel\u00e9shez, jav\u00edt\u00e1shoz, mosat\u00e1shoz vagy gumiszerel\u00e9shez kapcsol\u00f3d\u00f3 szolg\u00e1ltat\u00e1sok \u00c1FA-j\u00e1nak ezzel szemben 50%-a levonhat\u00f3.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Tart\u00f3s b\u00e9rletn\u00e9l k\u00fcl\u00f6n\u00f6sen fontos megvizsg\u00e1lni, hogy a havi d\u00edj pontosan milyen szolg\u00e1ltat\u00e1sokat tartalmaz, \u00e9s azokat a b\u00e9rbead\u00f3 egyetlen \u00f6sszetett szolg\u00e1ltat\u00e1sk\u00e9nt vagy k\u00fcl\u00f6n t\u00e9telk\u00e9nt sz\u00e1ml\u00e1zza. A k\u00fcl\u00f6n sz\u00e1ml\u00e1zott \u00fczemanyag, parkol\u00e1s vagy \u00fathaszn\u00e1lat nem v\u00e1lik automatikusan 50%-ban levonhat\u00f3v\u00e1 puszt\u00e1n az\u00e9rt, mert a b\u00e9rleti szerz\u0151d\u00e9shez kapcsol\u00f3dik.<\/span><\/p><p><span style=\"font-weight: 400;\">Teherg\u00e9pkocsikn\u00e1l a szem\u00e9lyg\u00e9pkocsi fenntart\u00e1si term\u00e9keire \u00e9s szolg\u00e1ltat\u00e1saira vonatkoz\u00f3 speci\u00e1lis korl\u00e1toz\u00e1s f\u0151szab\u00e1ly szerint nem alkalmazand\u00f3. A motorbenzinre, a parkol\u00e1sra \u00e9s az \u00fathaszn\u00e1latra vonatkoz\u00f3 \u00f6n\u00e1ll\u00f3 korl\u00e1toz\u00e1sokat azonban ebben az esetben is figyelembe kell venni.<\/span><\/p><p><span style=\"font-weight: 400;\">A c\u00e9ges j\u00e1rm\u0171vek haszn\u00e1lat\u00e1t \u00e9rdemes bels\u0151 szab\u00e1lyzatban rendezni. A szab\u00e1lyzatban c\u00e9lszer\u0171 meghat\u00e1rozni t\u00f6bbek k\u00f6z\u00f6tt a haszn\u00e1latra jogosult szem\u00e9lyeket, a mag\u00e1nhaszn\u00e1lat felt\u00e9teleit, az \u00fczemanyag \u00e9s az otthoni t\u00f6lt\u00e9s elsz\u00e1mol\u00e1s\u00e1t, a b\u00edrs\u00e1gok \u00e9s k\u00e1rok visel\u00e9s\u00e9t, valamint a vezetend\u0151 nyilv\u00e1ntart\u00e1sokat.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45f42e4 elementor-widget elementor-widget-heading\" data-id=\"45f42e4\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"c\u00e9gaut\u00f3ad\u00f3-\u00e9s-g\u00e9pj\u00e1rm\u0171ad\u00f3-k\u00e9t-k\u00fcl\u00f6n-ad\u00f3-m\u00e9gis-\u00f6sszef\u00fcggnek\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">C\u00e9gaut\u00f3ad\u00f3 \u00e9s g\u00e9pj\u00e1rm\u0171ad\u00f3: k\u00e9t k\u00fcl\u00f6n ad\u00f3, m\u00e9gis \u00f6sszef\u00fcggnek<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-143a3bd elementor-widget elementor-widget-text-editor\" data-id=\"143a3bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A c\u00e9ges szem\u00e9lyg\u00e9pkocsi haszn\u00e1lata t\u00f6bbf\u00e9le ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9get is eredm\u00e9nyezhet. Az al\u00e1bbiakban bemutatjuk, mely j\u00e1rm\u0171vek ut\u00e1n, kinek \u00e9s mikort\u00f3l kell c\u00e9gaut\u00f3ad\u00f3t fizetnie, hogyan alakul annak \u00f6sszege, valamint milyen felt\u00e9telekkel sz\u00e1m\u00edthat\u00f3 be a megfizetett g\u00e9pj\u00e1rm\u0171ad\u00f3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-33f89bd e-con-full e-flex e-con e-child\" data-id=\"33f89bd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd83829 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"dd83829\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Szeretn\u00e9 optimaliz\u00e1lni c\u00e9ges aut\u00f3i ad\u00f3z\u00e1s\u00e1t? Vegye fel vel\u00fcnk a kapcsolatot!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f670df9 elementor-widget elementor-widget-button\" data-id=\"f670df9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Szeretn\u00e9k konzult\u00e1ci\u00f3s id\u0151pontot!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c16441 elementor-widget elementor-widget-heading\" data-id=\"7c16441\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"mely-szem\u00e9lyg\u00e9pkocsik-ut\u00e1n-kell-c\u00e9gaut\u00f3ad\u00f3t-fizetni\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mely szem\u00e9lyg\u00e9pkocsik ut\u00e1n kell c\u00e9gaut\u00f3ad\u00f3t fizetni?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f29071 elementor-widget elementor-widget-text-editor\" data-id=\"8f29071\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">C\u00e9gaut\u00f3ad\u00f3t f\u0151szab\u00e1ly szerint azok ut\u00e1n a szem\u00e9lyg\u00e9pkocsik ut\u00e1n kell fizetni,<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">amelyek nem mag\u00e1nszem\u00e9ly tulajdon\u00e1ban vannak;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">amelyeket nem mag\u00e1nszem\u00e9ly p\u00e9nz\u00fcgyi l\u00edzingbe vesz;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">vagy amelyek mag\u00e1nszem\u00e9ly tulajdon\u00e1ban vannak, de ut\u00e1nuk t\u00e9teles k\u00f6lts\u00e9get vagy \u00e9rt\u00e9kcs\u00f6kken\u00e9st sz\u00e1molnak el.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">A magyar nyilv\u00e1ntart\u00e1sban nem szerepl\u0151 (p\u00e9ld\u00e1ul k\u00fclf\u00f6ldi rendsz\u00e1m\u00fa) szem\u00e9lyg\u00e9pkocsi is a c\u00e9gaut\u00f3ad\u00f3 hat\u00e1lya al\u00e1 ker\u00fclhet, ha a haszn\u00e1lat\u00e1val kapcsolatban a v\u00e1llalkoz\u00e1s k\u00f6lts\u00e9get sz\u00e1mol el.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Az ad\u00f3 alanya f\u0151szab\u00e1ly szerint a tulajdonos. P\u00e9nz\u00fcgyi l\u00edzing eset\u00e9n azonban a l\u00edzingbe vev\u0151 fizeti a c\u00e9gaut\u00f3ad\u00f3t. Belf\u00f6ldi operat\u00edv l\u00edzingn\u00e9l vagy tart\u00f3s b\u00e9rletn\u00e9l az aut\u00f3 tulajdonosa, vagyis jellemz\u0151en a b\u00e9rbead\u00f3 a c\u00e9gaut\u00f3ad\u00f3 alanya, b\u00e1r annak gazdas\u00e1gi terhe term\u00e9szetesen megjelenhet a havi b\u00e9rleti d\u00edjban.<\/span><\/p><table><thead><tr><th><p><b>Konstrukci\u00f3<\/b><\/p><\/th><th><p><b>A c\u00e9gaut\u00f3ad\u00f3 alanya f\u0151szab\u00e1ly szerint<\/b><\/p><\/th><\/tr><\/thead><tbody><tr><td><p><span style=\"font-weight: 400;\">Saj\u00e1t tulajdon\u00fa c\u00e9ges szem\u00e9lyg\u00e9pkocsi<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">A t\u00e1rsas\u00e1g mint tulajdonos<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Z\u00e1rt vagy ny\u00edlt v\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzing<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">A l\u00edzingbe vev\u0151<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Belf\u00f6ldi operat\u00edv l\u00edzing, tart\u00f3s b\u00e9rlet<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">A b\u00e9rbead\u00f3 mint tulajdonos<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Mag\u00e1nszem\u00e9ly aut\u00f3ja t\u00e9teles k\u00f6lts\u00e9gelsz\u00e1mol\u00e1ssal<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">A mag\u00e1nszem\u00e9ly tulajdonos<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">K\u00fclf\u00f6ldi rendsz\u00e1m\u00fa aut\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">A k\u00f6lts\u00e9get elsz\u00e1mol\u00f3 szem\u00e9ly vagy szervezet<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">A nem mag\u00e1nszem\u00e9ly tulajdon\u00e1ban \u00e1ll\u00f3 vagy \u00e1ltala p\u00e9nz\u00fcgyi l\u00edzingbe vett szem\u00e9lyg\u00e9pkocsi ut\u00e1n az ad\u00f3k\u00f6telezetts\u00e9g a tulajdonszerz\u00e9s, illetve a l\u00edzingbe v\u00e9tel h\u00f3napj\u00e1t k\u00f6vet\u0151 h\u00f3nap els\u0151 napj\u00e1n kezd\u0151dik. Az ad\u00f3k\u00f6telezetts\u00e9g ilyenkor att\u00f3l f\u00fcggetlen\u00fcl fenn\u00e1ll, hogy az aut\u00f3t t\u00e9nylegesen haszn\u00e1lj\u00e1k-e, sz\u00e1molnak-e el hozz\u00e1 kapcsol\u00f3d\u00f3 k\u00f6lts\u00e9get, vagy ideiglenesen kivont\u00e1k-e a forgalomb\u00f3l.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Az \u00e9rt\u00e9kes\u00edt\u00e9s vagy a p\u00e9nz\u00fcgyi l\u00edzing megsz\u0171n\u00e9se eset\u00e9n a c\u00e9gaut\u00f3ad\u00f3-k\u00f6telezetts\u00e9g az \u00e9rintett h\u00f3nap utols\u00f3 napj\u00e1n sz\u0171nik meg. Vagyis az \u00e9rt\u00e9kes\u00edt\u00e9s h\u00f3napj\u00e1ra m\u00e9g teljes havi c\u00e9gaut\u00f3ad\u00f3t kell fizetni.<\/span><\/p><p><span style=\"font-weight: 400;\">Az ad\u00f3t negyed\u00e9vente, \u00f6nad\u00f3z\u00e1ssal kell meg\u00e1llap\u00edtani \u00e9s bevallani. A bevall\u00e1si \u00e9s fizet\u00e9si hat\u00e1rid\u0151 a t\u00e1rgynegyed\u00e9vet k\u00f6vet\u0151 h\u00f3nap 20. napja.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff69029 elementor-widget elementor-widget-heading\" data-id=\"ff69029\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"a-c\u00e9gaut\u00f3ad\u00f3-m\u00e9rt\u00e9ke-2026-ban\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">A c\u00e9gaut\u00f3ad\u00f3 m\u00e9rt\u00e9ke 2026-ban<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e02b345 elementor-widget elementor-widget-text-editor\" data-id=\"e02b345\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A havi ad\u00f3 \u00f6sszeg\u00e9t a g\u00e9pj\u00e1rm\u0171 kilowattban meghat\u00e1rozott teljes\u00edtm\u00e9nye \u00e9s a forgalmi enged\u00e9lyben szerepl\u0151 k\u00f6rnyezetv\u00e9delmi oszt\u00e1lyjelz\u00e9se alapj\u00e1n kell meg\u00e1llap\u00edtani.<\/span><\/p><table><thead><tr><th><p><b>Teljes\u00edtm\u00e9ny<\/b><\/p><\/th><th><p><b>\u201e0\u20134\u201d oszt\u00e1ly<\/b><\/p><\/th><th><p><b>\u201e6\u201310\u201d oszt\u00e1ly<\/b><\/p><\/th><th><p><b>\u201e5\u201d, \u201e14\u201315\u201d oszt\u00e1ly<\/b><\/p><\/th><\/tr><\/thead><tbody><tr><td><p><span style=\"font-weight: 400;\">0\u201350 kW<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">38 500 Ft\/h\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">20 000 Ft\/h\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">17 500 Ft\/h\u00f3<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">51\u201390 kW<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">51 000 Ft\/h\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">25 000 Ft\/h\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">20 000 Ft\/h\u00f3<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">91\u2013120 kW<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">76 000 Ft\/h\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">51 000 Ft\/h\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">25 000 Ft\/h\u00f3<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">120 kW felett<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">101 000 Ft\/h\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">76 000 Ft\/h\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">51 000 Ft\/h\u00f3<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">A c\u00e9gaut\u00f3ad\u00f3 m\u00e9rt\u00e9k\u00e9t 2026-t\u00f3l \u00e9vente valoriz\u00e1lj\u00e1k, ez\u00e9rt az \u00f6sszegek a kor\u00e1bbi \u00e9vekhez k\u00e9pest automatikusan v\u00e1ltoznak.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-51450e2 e-con-full e-flex e-con e-child\" data-id=\"51450e2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3df8195 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3df8195\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>P\u00e9lda:<\/b><\/p><p><span style=\"font-weight: 400;\">Egy 110 kW teljes\u00edtm\u00e9ny\u0171, 14-es k\u00f6rnyezetv\u00e9delmi oszt\u00e1lyba sorolt szem\u00e9lyg\u00e9pkocsi ut\u00e1n 2026-ban havonta 25 000 forint, \u00e9vente 300 000 forint c\u00e9gaut\u00f3ad\u00f3t kell fizetni, a g\u00e9pj\u00e1rm\u0171ad\u00f3 k\u00e9s\u0151bb ismertetett besz\u00e1m\u00edt\u00e1sa el\u0151tt.<\/span><\/p><p><span style=\"font-weight: 400;\">A t\u00f6rv\u00e9ny t\u00f6bb speci\u00e1lis mentess\u00e9get tartalmaz, p\u00e9ld\u00e1ul egyes megk\u00fcl\u00f6nb\u00f6ztet\u0151 jelz\u00e9ssel ell\u00e1tott, halottsz\u00e1ll\u00edt\u00e1sra haszn\u00e1lt, haditechnikai vagy kiz\u00e1r\u00f3lag tov\u00e1bb\u00e9rt\u00e9kes\u00edt\u00e9si c\u00e9lb\u00f3l k\u00e9szleten tartott szem\u00e9lyg\u00e9pkocsikra. Ezek a mentess\u00e9gek c\u00e9lhoz \u00e9s t\u00e9nyleges haszn\u00e1lathoz k\u00f6t\u00f6ttek, ez\u00e9rt nem elegend\u0151 puszt\u00e1n az, hogy az aut\u00f3 egy aut\u00f3keresked\u0151 vagy m\u00e1s speci\u00e1lis tev\u00e9kenys\u00e9get v\u00e9gz\u0151 v\u00e1llalkoz\u00e1s tulajdon\u00e1ban \u00e1ll.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88d99e3 elementor-widget elementor-widget-heading\" data-id=\"88d99e3\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"g\u00e9pj\u00e1rm\u0171ad\u00f3-\u00e9s-annak-besz\u00e1m\u00edt\u00e1sa\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">G\u00e9pj\u00e1rm\u0171ad\u00f3 \u00e9s annak besz\u00e1m\u00edt\u00e1sa<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8b2c35 elementor-widget elementor-widget-text-editor\" data-id=\"c8b2c35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A g\u00e9pj\u00e1rm\u0171ad\u00f3 alanya f\u0151szab\u00e1ly szerint az a szem\u00e9ly vagy szervezet, aki az \u00e9v els\u0151 napj\u00e1n a j\u00e1rm\u0171nyilv\u00e1ntart\u00e1sban \u00fczembentart\u00f3k\u00e9nt, ennek hi\u00e1ny\u00e1ban tulajdonosk\u00e9nt szerepel. Az \u00e9ves g\u00e9pj\u00e1rm\u0171ad\u00f3t 2026-ban is egy \u00f6sszegben, \u00e1prilis 15-\u00e9ig kellett megfizetni.<\/span><\/p><p><span style=\"font-weight: 400;\">A szem\u00e9lyg\u00e9pkocsi \u00e9s motorker\u00e9kp\u00e1r \u00e9ves g\u00e9pj\u00e1rm\u0171ad\u00f3j\u00e1nak 2026-os m\u00e9rt\u00e9ke:<\/span><\/p><table><thead><tr><th><p><b>A g\u00e9pj\u00e1rm\u0171 kora<\/b><\/p><\/th><th><p><b>Ad\u00f3m\u00e9rt\u00e9k<\/b><\/p><\/th><\/tr><\/thead><tbody><tr><td><p><span style=\"font-weight: 400;\">A gy\u00e1rt\u00e1s \u00e9v\u00e9ben \u00e9s az azt k\u00f6vet\u0151 3 napt\u00e1ri \u00e9vben<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">375 Ft\/kW<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">A gy\u00e1rt\u00e1si \u00e9vet k\u00f6vet\u0151 4\u20137. napt\u00e1ri \u00e9vben<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">325 Ft\/kW<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">A gy\u00e1rt\u00e1si \u00e9vet k\u00f6vet\u0151 8\u201311. napt\u00e1ri \u00e9vben<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">250 Ft\/kW<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">A gy\u00e1rt\u00e1si \u00e9vet k\u00f6vet\u0151 12\u201315. napt\u00e1ri \u00e9vben<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">205 Ft\/kW<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">A gy\u00e1rt\u00e1si \u00e9vet k\u00f6vet\u0151 16. \u00e9vt\u0151l<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">150 Ft\/kW<\/span><\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">A k\u00e9tszeres ad\u00f3ztat\u00e1s elker\u00fcl\u00e9se \u00e9rdek\u00e9ben az ugyanarra a szem\u00e9lyg\u00e9pkocsira megfizetett g\u00e9pj\u00e1rm\u0171ad\u00f3 besz\u00e1m\u00edthat\u00f3 a c\u00e9gaut\u00f3ad\u00f3ba, amennyiben:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a k\u00e9t ad\u00f3 alanya ugyanaz;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ugyanarra a szem\u00e9lyg\u00e9pkocsira \u00e1ll fenn a k\u00e9t k\u00f6telezetts\u00e9g;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a k\u00e9t ad\u00f3k\u00f6telezetts\u00e9g id\u0151szaka egybeesik;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a g\u00e9pj\u00e1rm\u0171ad\u00f3t hat\u00e1rid\u0151ben megfizett\u00e9k.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">A k\u00e9sedelmesen megfizetett g\u00e9pj\u00e1rm\u0171ad\u00f3 sem ut\u00f3lag, sem a k\u00e9s\u0151bb esed\u00e9kes c\u00e9gaut\u00f3ad\u00f3b\u00f3l nem vonhat\u00f3 le. Ha azonban a NAV a g\u00e9pj\u00e1rm\u0171ad\u00f3-hat\u00e1rozatot k\u00e9s\u0151bb adja ki, \u00e9s az ad\u00f3z\u00f3 az abban szerepl\u0151 hat\u00e1rid\u0151t betartja, a besz\u00e1m\u00edt\u00e1s \u00f6nellen\u0151rz\u00e9ssel ut\u00f3lag is \u00e9rv\u00e9nyes\u00edthet\u0151.<\/span><\/p><p><span style=\"font-weight: 400;\">Az el\u0151z\u0151 p\u00e9ld\u00e1ban szerepl\u0151, 110 kW teljes\u00edtm\u00e9ny\u0171 \u00faj aut\u00f3 2026. \u00e9vi g\u00e9pj\u00e1rm\u0171ad\u00f3ja 41 250 forint. Ha a besz\u00e1m\u00edt\u00e1s minden felt\u00e9tele teljes\u00fcl, a 300 000 forint \u00e9ves c\u00e9gaut\u00f3ad\u00f3 t\u00e9nyleges terhe 258 750 forintra cs\u00f6kkenthet\u0151.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaca106 elementor-widget elementor-widget-heading\" data-id=\"eaca106\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"mag\u00e1nhaszn\u00e1lat-\u00e9s-a-munkav\u00e1llal\u00f3-saj\u00e1t-aut\u00f3ja\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mag\u00e1nhaszn\u00e1lat \u00e9s a munkav\u00e1llal\u00f3 saj\u00e1t aut\u00f3ja <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87e57eb elementor-widget elementor-widget-text-editor\" data-id=\"87e57eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A c\u00e9ges tulajdon\u00fa szem\u00e9lyg\u00e9pkocsi mag\u00e1nhaszn\u00e1lata \u00f6nmag\u00e1ban nem v\u00e1ltoztatja meg a c\u00e9gaut\u00f3ad\u00f3 \u00f6sszeg\u00e9t. A nem mag\u00e1nszem\u00e9ly tulajdon\u00e1ban \u00e1ll\u00f3 aut\u00f3 ut\u00e1n az ad\u00f3 akkor is fizetend\u0151, ha azt kiz\u00e1r\u00f3lag \u00fczleti c\u00e9lra haszn\u00e1lj\u00e1k, \u00e9s akkor is, ha jelent\u0151s a mag\u00e1nhaszn\u00e1lat.<\/span><\/p><p><span style=\"font-weight: 400;\">A mag\u00e1nhaszn\u00e1latnak els\u0151sorban az \u00c1FA-levon\u00e1s szempontj\u00e1b\u00f3l van jelent\u0151s\u00e9ge. <\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Ny\u00edlt v\u00e9g\u0171 l\u00edzing vagy tart\u00f3s b\u00e9rlet eset\u00e9n az 50%-os egyszer\u0171s\u00edtett levon\u00e1s alkalmaz\u00e1s\u00e1val nem sz\u00fcks\u00e9ges minden egyes \u00fczleti \u00e9s mag\u00e1nutat elk\u00fcl\u00f6n\u00edteni. Ha azonban a v\u00e1llalkoz\u00e1s az \u00c1FA t\u00f6bb mint 50%-\u00e1t k\u00edv\u00e1nja levonni, a t\u00e9nyleges \u00fczleti haszn\u00e1latot r\u00e9szletes nyilv\u00e1ntart\u00e1ssal kell al\u00e1t\u00e1masztania.<\/span><\/p><p><span style=\"font-weight: 400;\">A munkav\u00e1llal\u00f3 saj\u00e1t tulajdon\u00fa aut\u00f3j\u00e1nak \u00fczleti haszn\u00e1lata elt\u00e9r\u0151 eset. Kik\u00fcldet\u00e9si rendelv\u00e9ny alapj\u00e1n, a jogszab\u00e1lyban meghat\u00e1rozott igazol\u00e1s n\u00e9lk\u00fcl elsz\u00e1molhat\u00f3 \u00f6sszeget meg nem halad\u00f3 k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9s nem min\u0151s\u00fcl t\u00e9teles k\u00f6lts\u00e9gelsz\u00e1mol\u00e1snak, ez\u00e9rt ilyen esetben nem keletkezik c\u00e9gaut\u00f3ad\u00f3. Ha azonban a mag\u00e1nszem\u00e9ly vagy a t\u00e1rsas\u00e1g t\u00e9telesen sz\u00e1molja el az aut\u00f3 haszn\u00e1lat\u00e1hoz kapcsol\u00f3d\u00f3 k\u00f6lts\u00e9geket, c\u00e9gaut\u00f3ad\u00f3-k\u00f6telezetts\u00e9g mer\u00fclhet fel.<\/span><\/p><p><span style=\"font-weight: 400;\">A kik\u00fcldet\u00e9s, a munk\u00e1ba j\u00e1r\u00e1s \u00e9s a c\u00e9ges aut\u00f3 mag\u00e1nhaszn\u00e1lata k\u00fcl\u00f6n jogc\u00edmek, ez\u00e9rt az ezekhez kapcsol\u00f3d\u00f3 k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9seket \u00e9s nyilv\u00e1ntart\u00e1sokat nem c\u00e9lszer\u0171 egyetlen \u00e1ltal\u00e1nos \u201eaut\u00f3k\u00f6lts\u00e9gk\u00e9nt\u201d kezelni.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc7ca6a elementor-widget elementor-widget-heading\" data-id=\"dc7ca6a\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"elektromos-\u00e9s-hibrid-c\u00e9ges-aut\u00f3k-ad\u00f3z\u00e1sa\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Elektromos \u00e9s hibrid c\u00e9ges aut\u00f3k ad\u00f3z\u00e1sa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-371d5a5 elementor-widget elementor-widget-text-editor\" data-id=\"371d5a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az elektromos \u00e9s hibrid c\u00e9ges aut\u00f3k ad\u00f3z\u00e1sa t\u00f6bb ponton elt\u00e9r a hagyom\u00e1nyos j\u00e1rm\u0171vek\u00e9t\u0151l. M\u00edg a tiszt\u00e1n elektromos aut\u00f3khoz t\u00f6bb ad\u00f3mentess\u00e9g \u00e9s kedvezm\u00e9ny kapcsol\u00f3dik, a hibridekre r\u00e9szben elt\u00e9r\u0151, \u00e1tmeneti szab\u00e1lyok vonatkoznak. Az al\u00e1bbiakban ezek legfontosabb elemeit foglaljuk \u00f6ssze.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c36c8a e-con-full e-flex e-con e-child\" data-id=\"5c36c8a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15c8306 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"15c8306\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Seg\u00edt\u00fcnk megtal\u00e1lni az \u00d6n v\u00e1llalkoz\u00e1sa sz\u00e1m\u00e1ra legkedvez\u0151bb megold\u00e1st. Vegye fel vel\u00fcnk a kapcsolatot!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87de380 elementor-widget elementor-widget-button\" data-id=\"87de380\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">K\u00e9rek id\u0151pontot szak\u00e9rt\u0151i konzult\u00e1ci\u00f3ra!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a8c9f7 elementor-widget elementor-widget-heading\" data-id=\"5a8c9f7\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"tiszt\u00e1n-elektromos-aut\u00f3k\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tiszt\u00e1n elektromos aut\u00f3k<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6668469 elementor-widget elementor-widget-text-editor\" data-id=\"6668469\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A tiszt\u00e1n elektromos, 5E k\u00f6rnyezetv\u00e9delmi oszt\u00e1lyba sorolt, valamint a nulla emisszi\u00f3s, 5Z besorol\u00e1s\u00fa szem\u00e9lyg\u00e9pkocsik t\u00f6bb ad\u00f3nemben is kedvez\u0151bb elb\u00edr\u00e1l\u00e1s al\u00e1 esnek.<\/span><\/p><table><thead><tr><th><p><b>Ad\u00f3 vagy k\u00f6lts\u00e9g<\/b><\/p><\/th><th><p><b>5E \u00e9s 5Z szem\u00e9lyg\u00e9pkocsi kezel\u00e9se<\/b><\/p><\/th><\/tr><\/thead><tbody><tr><td><p><span style=\"font-weight: 400;\">C\u00e9gaut\u00f3ad\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Ad\u00f3mentes<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">G\u00e9pj\u00e1rm\u0171ad\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Ad\u00f3mentes<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Regisztr\u00e1ci\u00f3s ad\u00f3<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">A fizetend\u0151 ad\u00f3 nulla forint<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Vagyonszerz\u00e9si illet\u00e9k<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Illet\u00e9kmentes<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Beszerz\u00e9si \u00c1FA<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">F\u0151szab\u00e1ly szerint nem vonhat\u00f3 le<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Elektromos t\u00f6lt\u00e9s \u00c1FA-ja<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">F\u0151szab\u00e1ly szerint nem vonhat\u00f3 le<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Szervizszolg\u00e1ltat\u00e1sok \u00c1FA-ja<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Az \u00e1ltal\u00e1nos szab\u00e1ly szerint 50%-ban levonhat\u00f3<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">A c\u00e9gaut\u00f3ad\u00f3- \u00e9s g\u00e9pj\u00e1rm\u0171ad\u00f3-mentess\u00e9g szempontj\u00e1b\u00f3l 2026-ban kiz\u00e1r\u00f3lag a tiszt\u00e1n elektromos \u00e9s a nulla emisszi\u00f3s g\u00e9pkocsik min\u0151s\u00fclnek k\u00f6rnyezetk\u00edm\u00e9l\u0151 g\u00e9pkocsinak.<\/span><\/p><p><span style=\"font-weight: 400;\">A regisztr\u00e1ci\u00f3s ad\u00f3 sz\u00e1m\u00edt\u00e1sakor az 5E \u00e9s 5Z besorol\u00e1s\u00fa k\u00f6rnyezetk\u00edm\u00e9l\u0151 g\u00e9pkocsikhoz nulla szorz\u00f3sz\u00e1m tartozik, a tulajdonjog vagy vagyoni \u00e9rt\u00e9k\u0171 jog megszerz\u00e9se pedig mentes a visszterhes vagyon\u00e1truh\u00e1z\u00e1si illet\u00e9k al\u00f3l.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Fontos ugyanakkor, hogy az elektromos meghajt\u00e1s \u00f6nmag\u00e1ban nem oldja fel a szem\u00e9lyg\u00e9pkocsi beszerz\u00e9si \u00c1FA-j\u00e1ra vonatkoz\u00f3 levon\u00e1si tilalmat. Egy c\u00e9ges elektromos szem\u00e9lyg\u00e9pkocsi k\u00f6zvetlen megv\u00e1s\u00e1rl\u00e1s\u00e1nak \u00c1FA-ja ez\u00e9rt f\u0151szab\u00e1ly szerint ugyan\u00fagy nem vonhat\u00f3 le, mint egy benzin- vagy d\u00edzel\u00fczem\u0171 szem\u00e9lyg\u00e9pkocsi\u00e9.<\/span><\/p><p><span style=\"font-weight: 400;\">Az elektromos t\u00f6lt\u00e9shez felhaszn\u00e1lt \u00e1ram szint\u00e9n \u00fczemanyagnak min\u0151s\u00fcl, ez\u00e9rt annak \u00c1FA-ja f\u0151szab\u00e1ly szerint nem levonhat\u00f3. Az otthoni t\u00f6lt\u00e9s munk\u00e1ltat\u00f3i megt\u00e9r\u00edt\u00e9s\u00e9n\u00e9l emellett biztos\u00edtani kell a c\u00e9ges aut\u00f3hoz kapcsol\u00f3d\u00f3 fogyaszt\u00e1s megfelel\u0151 m\u00e9r\u00e9s\u00e9t, elk\u00fcl\u00f6n\u00edt\u00e9s\u00e9t \u00e9s dokument\u00e1l\u00e1s\u00e1t. Elektromos t\u00f6lt\u0151\u00e1llom\u00e1s l\u00e9tes\u00edt\u00e9se eset\u00e9n bizonyos felt\u00e9telekkel t\u00e1rsas\u00e1giad\u00f3alap-cs\u00f6kkent\u00e9s is alkalmazhat\u00f3.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">A parkol\u00e1si kedvezm\u00e9nyek nem orsz\u00e1gosan egys\u00e9gesek, azokat az egyes \u00f6nkorm\u00e1nyzatok saj\u00e1t rendeleteikben szab\u00e1lyozz\u00e1k, ez\u00e9rt az adott telep\u00fcl\u00e9s aktu\u00e1lis el\u0151\u00edr\u00e1sait k\u00fcl\u00f6n kell ellen\u0151rizni.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e5fb90 elementor-widget elementor-widget-heading\" data-id=\"3e5fb90\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"plug-in-hibridek-\u00e9s-a-z\u00f6ld-rendsz\u00e1m-kivezet\u00e9se\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Plug-in hibridek \u00e9s a z\u00f6ld rendsz\u00e1m kivezet\u00e9se<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c5b882 elementor-widget elementor-widget-text-editor\" data-id=\"4c5b882\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol start=\"2024\"><li><span style=\"font-weight: 400;\"> szeptember 1-j\u00e9t\u0151l \u00fajonnan m\u00e1r kiz\u00e1r\u00f3lag a tiszt\u00e1n elektromos \u00e9s nulla emisszi\u00f3s g\u00e9pkocsik kaphatnak z\u00f6ld rendsz\u00e1mot. Az 5P besorol\u00e1s\u00fa plug-in hibridek \u00e9s az 5N besorol\u00e1s\u00fa n\u00f6velt hat\u00f3t\u00e1vols\u00e1g\u00fa hibrid g\u00e9pkocsik ett\u0151l az id\u0151pontt\u00f3l nem min\u0151s\u00fclnek k\u00f6rnyezetk\u00edm\u00e9l\u0151 g\u00e9pkocsinak.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">Az 5P \u00e9s 5N besorol\u00e1s\u00fa, kor\u00e1bban z\u00f6ld rendsz\u00e1mot kapott j\u00e1rm\u0171vek rendsz\u00e1m\u00e1t legk\u00e9s\u0151bb <\/span><b>2026. november 30-ig<\/b><span style=\"font-weight: 400;\"> le kell cser\u00e9lni. Az ad\u00f3mentess\u00e9g hat\u00e1rideje ett\u0151l elt\u00e9r. Azok az 5P \u00e9s 5N besorol\u00e1s\u00fa g\u00e9pkocsik, amelyeket 2025. janu\u00e1r 1-je el\u0151tt helyeztek forgalomba vagy jegyeztek be a hat\u00f3s\u00e1gi nyilv\u00e1ntart\u00e1sba, <\/span><b>2026. december 31-ig<\/b><span style=\"font-weight: 400;\"> m\u00e9g mentesek a c\u00e9gaut\u00f3ad\u00f3 \u00e9s a g\u00e9pj\u00e1rm\u0171ad\u00f3 al\u00f3l.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">A k\u00e9t hat\u00e1rid\u0151t teh\u00e1t nem szabad \u00f6sszekeverni:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026. november 30.: a z\u00f6ld rendsz\u00e1m lecser\u00e9l\u00e9s\u00e9nek hat\u00e1rideje;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026. december 31.: a 2025 el\u0151tt forgalomba helyezett 5P \u00e9s 5N j\u00e1rm\u0171vek \u00e1tmeneti c\u00e9gaut\u00f3ad\u00f3- \u00e9s g\u00e9pj\u00e1rm\u0171ad\u00f3-mentess\u00e9g\u00e9nek v\u00e9ge.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">A 2025-ben vagy k\u00e9s\u0151bb forgalomba helyezett plug-in hibridek m\u00e1r nem r\u00e9szes\u00fclnek ebben az \u00e1tmeneti ad\u00f3mentess\u00e9gben.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c98150 elementor-widget elementor-widget-heading\" data-id=\"5c98150\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"mi-t\u00f6rt\u00e9nik-a-c\u00e9ges-aut\u00f3-\u00e9rt\u00e9kes\u00edt\u00e9sekor-vagy-a-l\u00edzing-v\u00e9g\u00e9n\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mi t\u00f6rt\u00e9nik a c\u00e9ges aut\u00f3 \u00e9rt\u00e9kes\u00edt\u00e9sekor vagy a l\u00edzing v\u00e9g\u00e9n?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67c4290 elementor-widget elementor-widget-text-editor\" data-id=\"67c4290\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A c\u00e9ges aut\u00f3 \u00e9rt\u00e9kes\u00edt\u00e9se vagy a l\u00edzing lez\u00e1r\u00e1sa tov\u00e1bbi ad\u00f3z\u00e1si k\u00e9rd\u00e9seket vethet fel. Az al\u00e1bbiakban bemutatjuk az \u00e9rt\u00e9kes\u00edt\u00e9s \u00c1FA-kezel\u00e9s\u00e9t, valamint a ny\u00edlt v\u00e9g\u0171 l\u00edzing futamid\u0151 v\u00e9gi lehet\u0151s\u00e9geit \u00e9s azok legfontosabb k\u00f6vetkezm\u00e9nyeit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca4b445 elementor-widget elementor-widget-heading\" data-id=\"ca4b445\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"\u00c1FA-mentes-vagy-\u00c1FA-k\u00f6teles-az-\u00e9rt\u00e9kes\u00edt\u00e9s\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00c1FA-mentes vagy \u00c1FA-k\u00f6teles az \u00e9rt\u00e9kes\u00edt\u00e9s?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b3f40f elementor-widget elementor-widget-text-editor\" data-id=\"8b3f40f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A szem\u00e9lyg\u00e9pkocsi k\u00e9s\u0151bbi \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9nek \u00c1FA-kezel\u00e9se els\u0151sorban att\u00f3l f\u00fcgg, hogy a beszerz\u00e9skor fenn\u00e1llt-e levon\u00e1si jog. Nem \u00f6nmag\u00e1ban az sz\u00e1m\u00edt, hogy a v\u00e1llalkoz\u00e1s t\u00e9nylegesen levonta-e az \u00c1FA-t, hanem az, hogy a jogszab\u00e1lyok alapj\u00e1n levonhatta-e volna.<\/span><\/p><p><span style=\"font-weight: 400;\">Ha a szem\u00e9lyg\u00e9pkocsi beszerz\u00e9s\u00e9t \u00c1FA terhelte, de az a szem\u00e9lyg\u00e9pkocsira vonatkoz\u00f3 levon\u00e1si tilalom miatt nem volt levonhat\u00f3, a k\u00e9s\u0151bbi \u00e9rt\u00e9kes\u00edt\u00e9s f\u0151szab\u00e1ly szerint ad\u00f3mentes.<\/span><\/p><p><span style=\"font-weight: 400;\">Ha a v\u00e1llalkoz\u00e1snak a beszerz\u00e9skor levon\u00e1si joga volt (p\u00e9ld\u00e1ul igazolt tov\u00e1bb\u00e9rt\u00e9kes\u00edt\u00e9si vagy b\u00e9rbead\u00e1si c\u00e9l miatt) a k\u00e9s\u0151bbi \u00e9rt\u00e9kes\u00edt\u00e9s jellemz\u0151en \u00c1FA-k\u00f6teles.<\/span><\/p><p><span style=\"font-weight: 400;\">Speci\u00e1lis szab\u00e1ly vonatkozik arra az esetre, amikor a beszerz\u00e9st nem terhelte el\u0151zetesen felsz\u00e1m\u00edtott \u00c1FA, p\u00e9ld\u00e1ul mert az aut\u00f3t mag\u00e1nszem\u00e9lyt\u0151l vagy k\u00fcl\u00f6nb\u00f6zeti ad\u00f3z\u00e1st alkalmaz\u00f3 keresked\u0151t\u0151l v\u00e1s\u00e1rolt\u00e1k. Ilyenkor azt kell megvizsg\u00e1lni, hogy egy \u00c1F\u00c1-s beszerz\u00e9s eset\u00e9n fenn\u00e1llt volna-e a levon\u00e1si tilalom. A tov\u00e1bb\u00e9rt\u00e9kes\u00edt\u00e9si c\u00e9llal beszerzett j\u00e1rm\u0171vekn\u00e9l azonban az ad\u00f3mentess\u00e9g nem alkalmazhat\u00f3.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Ez\u00e9rt a haszn\u00e1lt c\u00e9ges aut\u00f3 \u00e9rt\u00e9kes\u00edt\u00e9se el\u0151tt c\u00e9lszer\u0171 visszakeresni az eredeti beszerz\u00e9si sz\u00e1ml\u00e1t, az alkalmazott \u00c1FA-kezel\u00e9st, az aut\u00f3 t\u00e9nyleges haszn\u00e1lati c\u00e9lj\u00e1t, valamint azt, hogy t\u00f6rt\u00e9nt-e b\u00e1rmilyen ut\u00f3lagos levon\u00e1si korrekci\u00f3.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22f4bb0 elementor-widget elementor-widget-heading\" data-id=\"22f4bb0\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"ny\u00edlt-v\u00e9g\u0171-l\u00edzing-v\u00e9tel-visszaad\u00e1s-vagy-vev\u0151kijel\u00f6l\u00e9s\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ny\u00edlt v\u00e9g\u0171 l\u00edzing: v\u00e9tel, visszaad\u00e1s vagy vev\u0151kijel\u00f6l\u00e9s<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4a969a elementor-widget elementor-widget-text-editor\" data-id=\"c4a969a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Ny\u00edlt v\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzingn\u00e9l a futamid\u0151 v\u00e9g\u00e9n a l\u00edzingbe vev\u0151 rendszerint h\u00e1rom lehet\u0151s\u00e9g k\u00f6z\u00fcl v\u00e1laszthat:<\/span><\/p><table><thead><tr><th><p><b>Lehet\u0151s\u00e9g<\/b><\/p><\/th><th><p><b>F\u0151 k\u00f6vetkezm\u00e9ny<\/b><\/p><\/th><\/tr><\/thead><tbody><tr><td><p><b>Az aut\u00f3 visszaad\u00e1sa<\/b><\/p><\/td><td><p><span style=\"font-weight: 400;\">A l\u00edzingbe vev\u0151 nem szerez tulajdont, a l\u00edzingviszony lez\u00e1rul<\/span><\/p><\/td><\/tr><tr><td><p><b>Az aut\u00f3 megv\u00e1s\u00e1rl\u00e1sa a maradv\u00e1ny\u00e9rt\u00e9ken<\/b><\/p><\/td><td><p><span style=\"font-weight: 400;\">A maradv\u00e1ny\u00e9rt\u00e9k megfizet\u00e9s\u00e9vel a l\u00edzingbe vev\u0151 megszerzi az aut\u00f3t<\/span><\/p><\/td><\/tr><tr><td><p><b>Harmadik szem\u00e9ly vev\u0151k\u00e9nt t\u00f6rt\u00e9n\u0151 kijel\u00f6l\u00e9se<\/b><\/p><\/td><td><p><span style=\"font-weight: 400;\">A l\u00edzingc\u00e9g k\u00f6zvetlen\u00fcl a kijel\u00f6lt szem\u00e9lynek \u00e9rt\u00e9kes\u00edti az aut\u00f3t<\/span><\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">A futamid\u0151 alatt fizetett l\u00edzingd\u00edjak szolg\u00e1ltat\u00e1snak min\u0151s\u00fclnek, ez\u00e9rt azok \u00c1FA-j\u00e1ra alkalmazhat\u00f3 az 50%-os egyszer\u0171s\u00edtett levon\u00e1si szab\u00e1ly.<\/span><\/p><p><span style=\"font-weight: 400;\">A maradv\u00e1ny\u00e9rt\u00e9k megfizet\u00e9se azonban m\u00e1r k\u00fcl\u00f6n term\u00e9kbeszerz\u00e9snek, vagyis szem\u00e9lyg\u00e9pkocsi-v\u00e1s\u00e1rl\u00e1snak min\u0151s\u00fcl. A maradv\u00e1ny\u00e9rt\u00e9kre jut\u00f3 \u00c1FA-ra ez\u00e9rt nem alkalmazhat\u00f3 automatikusan a l\u00edzingd\u00edjak 50%-os szab\u00e1lya, annak \u00c1FA-ja f\u0151szab\u00e1ly szerint nem vonhat\u00f3 le.<\/span><\/p><p><span style=\"font-weight: 400;\">Ez a ny\u00edlt v\u00e9g\u0171 l\u00edzing egyik leggyakoribb f\u00e9lre\u00e9rt\u00e9se. Az, hogy a havi d\u00edjak \u00c1FA-j\u00e1nak egy r\u00e9sze levonhat\u00f3 volt, nem jelenti azt, hogy a futamid\u0151 v\u00e9g\u00e9n a tulajdonszerz\u00e9shez kapcsol\u00f3d\u00f3 \u00c1FA is ugyanilyen ar\u00e1nyban levonhat\u00f3.<\/span><\/p><p><span style=\"font-weight: 400;\">Vev\u0151kijel\u00f6l\u00e9s eset\u00e9n az aut\u00f3t a kijel\u00f6lt szem\u00e9ly k\u00f6zvetlen\u00fcl a l\u00edzingc\u00e9gt\u0151l szerzi meg, \u00edgy az eredeti l\u00edzingbe vev\u0151n\u00e9l nem t\u00f6rt\u00e9nik szem\u00e9lyg\u00e9pkocsi-beszerz\u00e9s. A vev\u0151kijel\u00f6l\u00e9s felt\u00e9teleit, az esetleges ellen\u00e9rt\u00e9ket \u00e9s a felek k\u00f6z\u00f6tti p\u00e9nzmozg\u00e1sokat azonban a szerz\u0151d\u00e9s \u00e9s az \u00fcgylet t\u00e9nyleges tartalma alapj\u00e1n kell megvizsg\u00e1lni. A p\u00e9nz\u00fcgyi l\u00edzing szab\u00e1lyai kifejezetten lehet\u0151v\u00e9 teszik, hogy a maradv\u00e1ny\u00e9rt\u00e9k megfizet\u00e9s\u00e9vel a l\u00edzingbe vev\u0151 vagy az \u00e1ltala kijel\u00f6lt szem\u00e9ly szerezzen tulajdont.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-118f778 e-con-full e-flex e-con e-child\" data-id=\"118f778\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43f2ef1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"43f2ef1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Egy r\u00f6vid konzult\u00e1ci\u00f3val jelent\u0151s ad\u00f3z\u00e1si kock\u00e1zatok el\u0151zhet\u0151k meg. Vegye fel vel\u00fcnk a kapcsolatot!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efe4ca5 elementor-widget elementor-widget-button\" data-id=\"efe4ca5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Szeretn\u00e9k besz\u00e9lni egy szak\u00e9rt\u0151vel!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-000f113 elementor-widget elementor-widget-heading\" data-id=\"000f113\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"a-c\u00e9ges-aut\u00f3-\u00e9rt\u00e9kes\u00edt\u00e9s\u00e9nek-sz\u00e1mviteli-\u00e9s-t\u00e1rsas\u00e1giad\u00f3-hat\u00e1sai\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A c\u00e9ges aut\u00f3 \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9nek sz\u00e1mviteli \u00e9s t\u00e1rsas\u00e1giad\u00f3-hat\u00e1sai<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e555ff elementor-widget elementor-widget-text-editor\" data-id=\"6e555ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A saj\u00e1t tulajdon\u00fa c\u00e9ges aut\u00f3 \u00e9rt\u00e9kes\u00edt\u00e9sekor az elad\u00e1si \u00e1r bev\u00e9telk\u00e9nt, az aut\u00f3 nett\u00f3 k\u00f6nyv szerinti \u00e9rt\u00e9ke pedig r\u00e1ford\u00edt\u00e1sk\u00e9nt jelenik meg. Az \u00fcgylet sz\u00e1mviteli eredm\u00e9nye \u00edgy hat az ad\u00f3z\u00e1s el\u0151tti eredm\u00e9nyre.<\/span><\/p><p><span style=\"font-weight: 400;\">A t\u00e1rsas\u00e1giad\u00f3-hat\u00e1s azonban nem minden esetben azonos egyszer\u0171en az elad\u00e1si \u00e1r \u00e9s a k\u00f6nyv szerinti \u00e9rt\u00e9k k\u00fcl\u00f6nb\u00f6zet\u00e9nek 9%-\u00e1val. A sz\u00e1mviteli \u00e9s a t\u00e1rsas\u00e1gi ad\u00f3 szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9s elt\u00e9r\u00e9se miatt (ak\u00e1r a maradv\u00e1ny\u00e9rt\u00e9k alkalmaz\u00e1s\u00e1b\u00f3l fakad\u00f3an) az eszk\u00f6z kivezet\u00e9s\u00e9hez ad\u00f3alap-n\u00f6vel\u0151 \u00e9s -cs\u00f6kkent\u0151 t\u00e9telek is kapcsol\u00f3dhatnak.<\/span><\/p><p><span style=\"font-weight: 400;\">Ha t\u00e1rsas\u00e1gi ad\u00f3ban a v\u00e1llalkoz\u00e1s a finansz\u00edroz\u00e1shoz kapcsol\u00f3d\u00f3an KKV-kamatkedvezm\u00e9nyt vett ig\u00e9nybe, az aut\u00f3 futamid\u0151 alatti \u00e9rt\u00e9kes\u00edt\u00e9se vagy kivon\u00e1sa el\u0151tt annak megtart\u00e1si felt\u00e9teleit is ellen\u0151rizni kell.<\/span><\/p><p><span style=\"font-weight: 400;\">A c\u00e9gaut\u00f3ad\u00f3 az \u00e9rt\u00e9kes\u00edt\u00e9s h\u00f3napj\u00e1ra m\u00e9g fizetend\u0151, \u00e9s f\u0151szab\u00e1ly szerint a k\u00f6vetkez\u0151 h\u00f3napt\u00f3l sz\u0171nik meg.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15e3425 elementor-widget elementor-widget-heading\" data-id=\"15e3425\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"gyakori-k\u00e9rd\u00e9sek-a-c\u00e9ges-aut\u00f3k-ad\u00f3z\u00e1s\u00e1r\u00f3l\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Gyakori k\u00e9rd\u00e9sek a c\u00e9ges aut\u00f3k ad\u00f3z\u00e1s\u00e1r\u00f3l<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00b3e83 elementor-widget elementor-widget-spacer\" data-id=\"00b3e83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d89470c elementor-widget elementor-widget-accordion\" data-id=\"d89470c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2271\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2271\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Levonhat\u00f3-e a c\u00e9ges szem\u00e9lyg\u00e9pkocsi beszerz\u00e9si \u00c1FA-ja? <\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2271\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2271\"><p><span style=\"font-weight: 400;\">K\u00f6zvetlen v\u00e1s\u00e1rl\u00e1s \u00e9s z\u00e1rt v\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzing eset\u00e9n f\u0151szab\u00e1ly szerint nem. <\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Kiv\u00e9tel lehet t\u00f6bbek k\u00f6z\u00f6tt az igazolt tov\u00e1bb\u00e9rt\u00e9kes\u00edt\u00e9si vagy b\u00e9rbead\u00e1si c\u00e9l\u00fa beszerz\u00e9s.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Ny\u00edlt v\u00e9g\u0171 \u00e9s operat\u00edv l\u00edzingn\u00e9l ugyanakkor a futamid\u0151 alatti d\u00edjak \u00c1FA-j\u00e1nak minimum 50%-a levonhat\u00f3.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2272\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2272\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Ny\u00edlt v\u00e9g\u0171 l\u00edzingn\u00e9l levonhat\u00f3 az \u00c1FA 50%-a \u00fatnyilv\u00e1ntart\u00e1s n\u00e9lk\u00fcl?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2272\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2272\"><p><span style=\"font-weight: 400;\">Igen, amennyiben az aut\u00f3t legal\u00e1bb r\u00e9szben \u00c1FA-levon\u00e1sra jogos\u00edt\u00f3 gazdas\u00e1gi tev\u00e9kenys\u00e9ghez haszn\u00e1lj\u00e1k. Az \u00fczleti haszn\u00e1lat t\u00e9ny\u00e9t azonban \u00fatnyilv\u00e1ntart\u00e1s hi\u00e1ny\u00e1ban is al\u00e1 kell tudni t\u00e1masztani. <\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2273\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2273\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Levonhat\u00f3-e a ny\u00edlt v\u00e9g\u0171 l\u00edzing maradv\u00e1ny\u00e9rt\u00e9k\u00e9nek \u00c1FA-ja 50%-ban?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2273\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2273\"><p><span style=\"font-weight: 400;\">F\u0151szab\u00e1ly szerint nem. A maradv\u00e1ny\u00e9rt\u00e9ken t\u00f6rt\u00e9n\u0151 tulajdonszerz\u00e9s szem\u00e9lyg\u00e9pkocsi-v\u00e1s\u00e1rl\u00e1snak min\u0151s\u00fcl, \u00edgy arra a szem\u00e9lyg\u00e9pkocsi beszerz\u00e9si \u00c1FA-j\u00e1ra vonatkoz\u00f3 levon\u00e1si tilalom alkalmazand\u00f3.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2274\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2274\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Kell-e c\u00e9gaut\u00f3ad\u00f3t fizetni teherg\u00e9pkocsi ut\u00e1n?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2274\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2274\"><p><span style=\"font-weight: 400;\">Val\u00f3di teherg\u00e9pkocsi ut\u00e1n nem kell c\u00e9gaut\u00f3ad\u00f3t fizetni. A vegyes haszn\u00e1lat\u00fa j\u00e1rm\u0171vekn\u00e9l azonban a t\u00f6meg, az \u00fcl\u00e9sek sz\u00e1ma \u00e9s a gy\u00e1ri kialak\u00edt\u00e1s alapj\u00e1n k\u00fcl\u00f6n kell ellen\u0151rizni, hogy a j\u00e1rm\u0171 nem min\u0151s\u00fcl-e m\u00e9gis szem\u00e9lyg\u00e9pkocsinak.\u00a0<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2275\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2275\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Kell-e c\u00e9gaut\u00f3ad\u00f3t fizetni a munkav\u00e1llal\u00f3 saj\u00e1t aut\u00f3ja ut\u00e1n?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2275\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2275\"><h3><b>ut\u00e1n? (H3)<\/b><\/h3><p><span style=\"font-weight: 400;\">Nem minden k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9s eredm\u00e9nyez c\u00e9gaut\u00f3ad\u00f3t. A kik\u00fcldet\u00e9si rendelv\u00e9ny alapj\u00e1n, az igazol\u00e1s n\u00e9lk\u00fcl elsz\u00e1molhat\u00f3 m\u00e9rt\u00e9ket meg nem halad\u00f3 t\u00e9r\u00edt\u00e9s nem j\u00e1r c\u00e9gaut\u00f3ad\u00f3val. T\u00e9teles k\u00f6lts\u00e9gelsz\u00e1mol\u00e1s eset\u00e9n viszont m\u00e1r keletkezhet ad\u00f3k\u00f6telezetts\u00e9g.\u00a0<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2276\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2276\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Ad\u00f3mentes-e a tiszt\u00e1n elektromos c\u00e9ges aut\u00f3?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2276\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2276\"><p><span style=\"font-weight: 400;\">A tiszt\u00e1n elektromos, 5E vagy 5Z besorol\u00e1s\u00fa aut\u00f3 mentes a c\u00e9gaut\u00f3ad\u00f3 \u00e9s a g\u00e9pj\u00e1rm\u0171ad\u00f3 al\u00f3l, tov\u00e1bb\u00e1 a megszerz\u00e9se vagyonszerz\u00e9si illet\u00e9kmentes, regisztr\u00e1ci\u00f3s ad\u00f3ja pedig nulla forint. <\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">A beszerz\u00e9si \u00e9s t\u00f6lt\u00e9si \u00c1FA-ra vonatkoz\u00f3 levon\u00e1si tilalom azonban itt is alkalmazand\u00f3.\u00a0<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2277\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2277\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Meddig maradhat z\u00f6ld rendsz\u00e1m a plug-in hibrideken?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2277\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2277\"><p><span style=\"font-weight: 400;\">Az 5P \u00e9s 5N besorol\u00e1s\u00fa j\u00e1rm\u0171vek z\u00f6ld rendsz\u00e1m\u00e1t legk\u00e9s\u0151bb 2026. november 30-ig le kell cser\u00e9lni. A 2025 el\u0151tt forgalomba helyezett j\u00e1rm\u0171vek \u00e1tmeneti c\u00e9gaut\u00f3ad\u00f3- \u00e9s g\u00e9pj\u00e1rm\u0171ad\u00f3-mentess\u00e9ge ett\u0151l elt\u00e9r\u0151en 2026. december 31-ig tart.\u00a0<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2278\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-2278\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00c1FA-mentesen \u00e9rt\u00e9kes\u00edthet\u0151-e a haszn\u00e1lt c\u00e9ges szem\u00e9lyg\u00e9pkocsi?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2278\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-2278\"><p><span style=\"font-weight: 400;\">Gyakran igen, ha a beszerz\u00e9st terhel\u0151 \u00c1FA a szem\u00e9lyg\u00e9pkocsira vonatkoz\u00f3 levon\u00e1si tilalom miatt nem volt levonhat\u00f3. Az \u00e9rt\u00e9kes\u00edt\u00e9s el\u0151tt azonban az eredeti beszerz\u00e9s \u00e9s az akkor fenn\u00e1ll\u00f3 levon\u00e1si jog r\u00e9szletes vizsg\u00e1lata sz\u00fcks\u00e9ges.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5801e02 elementor-widget elementor-widget-spacer\" data-id=\"5801e02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89f3839 elementor-widget elementor-widget-heading\" data-id=\"89f3839\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nincs minden v\u00e1llalkoz\u00e1s sz\u00e1m\u00e1ra egyetlen j\u00f3 megold\u00e1s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0bdd1da elementor-widget elementor-widget-text-editor\" data-id=\"0bdd1da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A c\u00e9ges aut\u00f3 nem csup\u00e1n k\u00f6zleked\u00e9si eszk\u00f6z, hanem egyszerre p\u00e9nz\u00fcgyi, ad\u00f3z\u00e1si \u00e9s m\u0171k\u00f6d\u00e9si d\u00f6nt\u00e9s.<\/span><\/p><p><span style=\"font-weight: 400;\">Ha a hossz\u00fa t\u00e1v\u00fa tulajdon \u00e9s a teljes kontroll a legfontosabb, a k\u00f6zvetlen v\u00e1s\u00e1rl\u00e1s vagy a z\u00e1rt v\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzing lehet megfelel\u0151. Ha a likvidit\u00e1s \u00e9s az \u00c1FA r\u00e9szleges levonhat\u00f3s\u00e1ga kap nagyobb s\u00falyt, a ny\u00edlt v\u00e9g\u0171 p\u00e9nz\u00fcgyi l\u00edzing ker\u00fclhet el\u0151t\u00e9rbe. Amennyiben pedig a v\u00e1llalkoz\u00e1s tervezhet\u0151 havi k\u00f6lts\u00e9get \u00e9s alacsonyabb adminisztr\u00e1ci\u00f3t szeretne, az operat\u00edv l\u00edzing vagy tart\u00f3s b\u00e9rlet jelenthet megold\u00e1st.<\/span><\/p><p><span style=\"font-weight: 400;\">A d\u00f6nt\u00e9st azonban nem kiz\u00e1r\u00f3lag az alapj\u00e1n \u00e9rdemes meghozni, hogy melyik konstrukci\u00f3 havi d\u00edja alacsonyabb. Egy\u00fcttesen kell megvizsg\u00e1lni az \u00c1FA-levonhat\u00f3s\u00e1got, a c\u00e9gaut\u00f3ad\u00f3t, a finansz\u00edroz\u00e1si k\u00f6lts\u00e9get, az \u00e9rt\u00e9kcs\u00f6kken\u00e9st, a maradv\u00e1ny\u00e9rt\u00e9ket, a k\u00e9s\u0151bbi \u00e9rt\u00e9kes\u00edt\u00e9st \u00e9s a v\u00e1llalkoz\u00e1s t\u00e9nyleges haszn\u00e1lati ig\u00e9nyeit.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1815134 elementor-widget elementor-widget-heading\" data-id=\"1815134\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Vegye fel vel\u00fcnk a kapcsolatot egy szem\u00e9lyre szabott konzult\u00e1ci\u00f3\u00e9rt!<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c393ab5 elementor-widget elementor-widget-text-editor\" data-id=\"c393ab5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Egyetlen aut\u00f3 eset\u00e9n is t\u00f6bb sz\u00e1zezer forintos k\u00fcl\u00f6nbs\u00e9get jelenthet, hogy a v\u00e1llalkoz\u00e1s v\u00e1s\u00e1rl\u00e1st, ny\u00edlt v\u00e9g\u0171 l\u00edzinget vagy tart\u00f3s b\u00e9rletet v\u00e1laszt. Az ICT Business Advisory szak\u00e9rt\u0151i seg\u00edtenek a konstrukci\u00f3k ad\u00f3z\u00e1si \u00e9s p\u00e9nz\u00fcgyi \u00f6sszehasonl\u00edt\u00e1s\u00e1ban, valamint a c\u00e9gaut\u00f3ad\u00f3 \u00e9s \u00c1FA-kock\u00e1zatok fel\u00fclvizsg\u00e1lat\u00e1ban.\u00a0<\/span><\/p><p><i><span style=\"font-weight: 400;\">(A fenti \u00f6sszefoglal\u00f3 a 2026. j\u00falius 28-\u00e1n hat\u00e1lyos szab\u00e1lyokon alapul.)<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/><\/span><\/i><i><span style=\"font-weight: 400;\">Jelen cikk \u00e1ltal\u00e1nos t\u00e1j\u00e9koztat\u00e1snak min\u0151s\u00fcl. Egy konkr\u00e9t g\u00e9pj\u00e1rm\u0171 vagy finansz\u00edroz\u00e1si konstrukci\u00f3 ad\u00f3kezel\u00e9s\u00e9t minden esetben az egyedi szerz\u0151d\u00e9ses felt\u00e9telek \u00e9s a t\u00e9nyleges haszn\u00e1lat alapj\u00e1n kell meghat\u00e1rozni.<\/span><\/i><\/p><p>\u00a0<\/p><p><b>This article was peer-reviewed by:<\/b><\/p><p>Mend\u00f6l Tam\u00e1s,<\/p><p>Vezet\u0151 ad\u00f3tan\u00e1csad\u00f3, ICT Business Advisory Zrt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9fdb056 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"9fdb056\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad1859b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ad1859b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Amennyiben t\u00e1mogat\u00e1sra van sz\u00fcks\u00e9g\u00fck az \u00e1talakul\u00e1s megtervez\u00e9s\u00e9ben vagy lebonyol\u00edt\u00e1s\u00e1ban, szak\u00e9rt\u0151 csapatunk k\u00e9szs\u00e9ggel \u00e1ll rendelkez\u00e9s\u00fckre a teljes folyamat sor\u00e1n.<br \/><\/span><br \/>Tekintse meg kapcsol\u00f3d\u00f3 szolg\u00e1ltat\u00e1sunkat, \u00e9s k\u00e9rje szak\u00e9rt\u0151 koll\u00e9g\u00e1ink seg\u00edts\u00e9g\u00e9t!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfc078f elementor-widget elementor-widget-button\" data-id=\"bfc078f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/icteuropa.hu\/en\/adotanacsadas\/cegstruktura-tanacsadas\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00c9rdekel a szolg\u00e1ltat\u00e1s!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b7d4f08 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"b7d4f08\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-79f2565 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"79f2565\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mit jelent az onboarding?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7dc5de0 elementor-widget elementor-widget-text-editor\" data-id=\"7dc5de0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az onboarding az a folyamat, amelynek sor\u00e1n az \u00faj munkav\u00e1llal\u00f3 az els\u0151 napokt\u00f3l kezdve megismeri a szervezet m\u0171k\u00f6d\u00e9s\u00e9t, elv\u00e1r\u00e1sait \u00e9s kult\u00far\u00e1j\u00e1t. C\u00e9lja, hogy min\u00e9l gyorsabban beilleszkedjen \u00e9s hat\u00e9konyan tudjon dolgozni. A j\u00f3l fel\u00e9p\u00edtett onboarding cs\u00f6kkenti a fluktu\u00e1ci\u00f3t \u00e9s az els\u0151 h\u00f3napok \u00fczleti kock\u00e1zatait.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d51f84d elementor-widget elementor-widget-heading\" data-id=\"d51f84d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mit jelent a preboarding?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f37841 elementor-widget elementor-widget-text-editor\" data-id=\"5f37841\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A preboarding az onboardingot megel\u0151z\u0151 id\u0151szak, amely a szerz\u0151d\u00e9sk\u00f6t\u00e9st\u0151l az els\u0151 munkanapig tart. Feladata az alapvet\u0151 inform\u00e1ci\u00f3k \u00e9s adminisztrat\u00edv l\u00e9p\u00e9sek el\u0151k\u00e9sz\u00edt\u00e9se, hogy az \u00faj bel\u00e9p\u0151 felk\u00e9sz\u00fclten \u00e9rkezzen. Megalapozza a z\u00f6kken\u0151mentes bel\u00e9p\u00e9st \u00e9s az onboarding siker\u00e9t.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e4655f7 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"e4655f7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7057b8a elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7057b8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Start 2026 with a Competitive Edge \u2014 Get Ready Before the Year Ends!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd524a2 elementor-widget elementor-widget-button\" data-id=\"cd524a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#services-contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Get an Assessment!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b21198c e-con-full e-flex e-con e-child\" data-id=\"b21198c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>TARTALOMJEGYZ\u00c9K Szem\u00e9lyg\u00e9pkocsi vagy teherg\u00e9pkocsi? Mi\u00e9rt fontos a megfelel\u0151 besorol\u00e1s? Hogyan ker\u00fclj\u00f6n az aut\u00f3 a c\u00e9ghez? C\u00e9ges aut\u00f3 \u00c1FA-visszaig\u00e9nyl\u00e9se: v\u00e1s\u00e1rl\u00e1s \u00e9s l\u00edzingK\u00f6zvetlen v\u00e1s\u00e1rl\u00e1s \u00e9s z\u00e1rt v\u00e9g\u0171 l\u00edzingNy\u00edlt v\u00e9g\u0171 l\u00edzing \u00e9s tart\u00f3s b\u00e9rlet\u00dczemanyag, szerviz \u00e9s egy\u00e9b aut\u00f3k\u00f6lts\u00e9gek \u00c1FA-kezel\u00e9se C\u00e9gaut\u00f3ad\u00f3 \u00e9s g\u00e9pj\u00e1rm\u0171ad\u00f3: k\u00e9t k\u00fcl\u00f6n ad\u00f3, m\u00e9gis \u00f6sszef\u00fcggnekMely szem\u00e9lyg\u00e9pkocsik ut\u00e1n kell c\u00e9gaut\u00f3ad\u00f3t fizetni?A c\u00e9gaut\u00f3ad\u00f3 m\u00e9rt\u00e9ke 2026-banG\u00e9pj\u00e1rm\u0171ad\u00f3 \u00e9s annak besz\u00e1m\u00edt\u00e1sa [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":19360,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-19388","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-adotanacsadas"],"blocksy_meta":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C\u00e9ges aut\u00f3 ad\u00f3z\u00e1sa 2026: \u00c1FA, l\u00edzing, c\u00e9gaut\u00f3ad\u00f3<\/title>\n<meta name=\"description\" content=\"Ismerje meg a c\u00e9ges aut\u00f3k 2026-os ad\u00f3z\u00e1si szab\u00e1lyait: c\u00e9gaut\u00f3ad\u00f3, \u00c1FA, l\u00edzing, elektromos aut\u00f3k \u00e9s a legfontosabb tudnival\u00f3k.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/icteuropa.hu\/en\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00e9ges aut\u00f3 ad\u00f3z\u00e1sa 2026: \u00c1FA, l\u00edzing, c\u00e9gaut\u00f3ad\u00f3\" \/>\n<meta property=\"og:description\" content=\"Ismerje meg a c\u00e9ges aut\u00f3k 2026-os ad\u00f3z\u00e1si szab\u00e1lyait: c\u00e9gaut\u00f3ad\u00f3, \u00c1FA, l\u00edzing, elektromos aut\u00f3k \u00e9s a legfontosabb tudnival\u00f3k.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/icteuropa.hu\/en\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/\" \/>\n<meta property=\"og:site_name\" content=\"ICTEuropa\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-07T09:36:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-07T13:25:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/08\/thumbnail-B29-26-ADVISORY-Cegauto-ado.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"682\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Marketing ICT\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marketing ICT\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"17 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\\\/\"},\"author\":{\"name\":\"Marketing ICT\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#\\\/schema\\\/person\\\/8e730aade2f431e9a59245390c5e07c7\"},\"headline\":\"C\u00e9ges aut\u00f3 ad\u00f3z\u00e1sa 2026-ban: c\u00e9gaut\u00f3ad\u00f3, \u00c1FA, l\u00edzing \u00e9s elektromos aut\u00f3k\",\"datePublished\":\"2026-08-07T09:36:10+00:00\",\"dateModified\":\"2026-08-07T13:25:22+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\\\/\"},\"wordCount\":6793,\"publisher\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/thumbnail-B29-26-ADVISORY-Cegauto-ado.png\",\"articleSection\":[\"Ad\u00f3tan\u00e1csad\u00e1s\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\\\/\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\\\/\",\"name\":\"C\u00e9ges aut\u00f3 ad\u00f3z\u00e1sa 2026: \u00c1FA, l\u00edzing, c\u00e9gaut\u00f3ad\u00f3\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/thumbnail-B29-26-ADVISORY-Cegauto-ado.png\",\"datePublished\":\"2026-08-07T09:36:10+00:00\",\"dateModified\":\"2026-08-07T13:25:22+00:00\",\"description\":\"Ismerje meg a c\u00e9ges aut\u00f3k 2026-os ad\u00f3z\u00e1si szab\u00e1lyait: c\u00e9gaut\u00f3ad\u00f3, \u00c1FA, l\u00edzing, elektromos aut\u00f3k \u00e9s a legfontosabb tudnival\u00f3k.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/icteuropa.hu\\\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\\\/#primaryimage\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/thumbnail-B29-26-ADVISORY-Cegauto-ado.png\",\"contentUrl\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/thumbnail-B29-26-ADVISORY-Cegauto-ado.png\",\"width\":\"1024\",\"height\":\"682\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/icteuropa.hu\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"C\u00e9ges aut\u00f3 ad\u00f3z\u00e1sa 2026-ban: c\u00e9gaut\u00f3ad\u00f3, \u00c1FA, l\u00edzing \u00e9s elektromos aut\u00f3k\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#website\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/\",\"name\":\"ICTEuropa\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/icteuropa.hu\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#organization\",\"name\":\"ICTEuropa\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo-nav-anim.gif\",\"contentUrl\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo-nav-anim.gif\",\"width\":980,\"height\":120,\"caption\":\"ICTEuropa\"},\"image\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#\\\/schema\\\/person\\\/8e730aade2f431e9a59245390c5e07c7\",\"name\":\"Marketing ICT\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/en\\\/author\\\/marketingicteuropa\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"C\u00e9ges aut\u00f3 ad\u00f3z\u00e1sa 2026: \u00c1FA, l\u00edzing, c\u00e9gaut\u00f3ad\u00f3","description":"Ismerje meg a c\u00e9ges aut\u00f3k 2026-os ad\u00f3z\u00e1si szab\u00e1lyait: c\u00e9gaut\u00f3ad\u00f3, \u00c1FA, l\u00edzing, elektromos aut\u00f3k \u00e9s a legfontosabb tudnival\u00f3k.","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:\/\/icteuropa.hu\/en\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/","og_locale":"en_US","og_type":"article","og_title":"C\u00e9ges aut\u00f3 ad\u00f3z\u00e1sa 2026: \u00c1FA, l\u00edzing, c\u00e9gaut\u00f3ad\u00f3","og_description":"Ismerje meg a c\u00e9ges aut\u00f3k 2026-os ad\u00f3z\u00e1si szab\u00e1lyait: c\u00e9gaut\u00f3ad\u00f3, \u00c1FA, l\u00edzing, elektromos aut\u00f3k \u00e9s a legfontosabb tudnival\u00f3k.","og_url":"https:\/\/icteuropa.hu\/en\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/","og_site_name":"ICTEuropa","article_published_time":"2026-08-07T09:36:10+00:00","article_modified_time":"2026-08-07T13:25:22+00:00","og_image":[{"width":1024,"height":682,"url":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/08\/thumbnail-B29-26-ADVISORY-Cegauto-ado.png","type":"image\/png"}],"author":"Marketing ICT","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Marketing ICT","Est. reading time":"17 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/icteuropa.hu\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/#article","isPartOf":{"@id":"https:\/\/icteuropa.hu\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/"},"author":{"name":"Marketing ICT","@id":"https:\/\/icteuropa.hu\/#\/schema\/person\/8e730aade2f431e9a59245390c5e07c7"},"headline":"C\u00e9ges aut\u00f3 ad\u00f3z\u00e1sa 2026-ban: c\u00e9gaut\u00f3ad\u00f3, \u00c1FA, l\u00edzing \u00e9s elektromos aut\u00f3k","datePublished":"2026-08-07T09:36:10+00:00","dateModified":"2026-08-07T13:25:22+00:00","mainEntityOfPage":{"@id":"https:\/\/icteuropa.hu\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/"},"wordCount":6793,"publisher":{"@id":"https:\/\/icteuropa.hu\/#organization"},"image":{"@id":"https:\/\/icteuropa.hu\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/#primaryimage"},"thumbnailUrl":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/08\/thumbnail-B29-26-ADVISORY-Cegauto-ado.png","articleSection":["Ad\u00f3tan\u00e1csad\u00e1s"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/icteuropa.hu\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/","url":"https:\/\/icteuropa.hu\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/","name":"C\u00e9ges aut\u00f3 ad\u00f3z\u00e1sa 2026: \u00c1FA, l\u00edzing, c\u00e9gaut\u00f3ad\u00f3","isPartOf":{"@id":"https:\/\/icteuropa.hu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/icteuropa.hu\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/#primaryimage"},"image":{"@id":"https:\/\/icteuropa.hu\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/#primaryimage"},"thumbnailUrl":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/08\/thumbnail-B29-26-ADVISORY-Cegauto-ado.png","datePublished":"2026-08-07T09:36:10+00:00","dateModified":"2026-08-07T13:25:22+00:00","description":"Ismerje meg a c\u00e9ges aut\u00f3k 2026-os ad\u00f3z\u00e1si szab\u00e1lyait: c\u00e9gaut\u00f3ad\u00f3, \u00c1FA, l\u00edzing, elektromos aut\u00f3k \u00e9s a legfontosabb tudnival\u00f3k.","breadcrumb":{"@id":"https:\/\/icteuropa.hu\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/icteuropa.hu\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/icteuropa.hu\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/#primaryimage","url":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/08\/thumbnail-B29-26-ADVISORY-Cegauto-ado.png","contentUrl":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/08\/thumbnail-B29-26-ADVISORY-Cegauto-ado.png","width":"1024","height":"682"},{"@type":"BreadcrumbList","@id":"https:\/\/icteuropa.hu\/ceges-auto-adozasa-2026-ban-cegautoado-afa-lizing-es-elektromos-autok\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/icteuropa.hu\/"},{"@type":"ListItem","position":2,"name":"C\u00e9ges aut\u00f3 ad\u00f3z\u00e1sa 2026-ban: c\u00e9gaut\u00f3ad\u00f3, \u00c1FA, l\u00edzing \u00e9s elektromos aut\u00f3k"}]},{"@type":"WebSite","@id":"https:\/\/icteuropa.hu\/#website","url":"https:\/\/icteuropa.hu\/","name":"ICTEuropa","description":"","publisher":{"@id":"https:\/\/icteuropa.hu\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/icteuropa.hu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/icteuropa.hu\/#organization","name":"ICTEuropa","url":"https:\/\/icteuropa.hu\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/icteuropa.hu\/#\/schema\/logo\/image\/","url":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2024\/04\/logo-nav-anim.gif","contentUrl":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2024\/04\/logo-nav-anim.gif","width":980,"height":120,"caption":"ICTEuropa"},"image":{"@id":"https:\/\/icteuropa.hu\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/icteuropa.hu\/#\/schema\/person\/8e730aade2f431e9a59245390c5e07c7","name":"Marketing ICT","url":"https:\/\/icteuropa.hu\/en\/author\/marketingicteuropa\/"}]}},"_links":{"self":[{"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/posts\/19388","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/comments?post=19388"}],"version-history":[{"count":145,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/posts\/19388\/revisions"}],"predecessor-version":[{"id":19538,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/posts\/19388\/revisions\/19538"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/media\/19360"}],"wp:attachment":[{"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/media?parent=19388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/categories?post=19388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/tags?post=19388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}