{"id":3307,"date":"2024-07-09T11:29:22","date_gmt":"2024-07-09T11:29:22","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=3307"},"modified":"2024-07-09T13:50:09","modified_gmt":"2024-07-09T13:50:09","slug":"adofelajanlassal-elerheto-megtakaritas-a-tarsasagi-adoban","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/adofelajanlassal-elerheto-megtakaritas-a-tarsasagi-adoban\/","title":{"rendered":"Ad\u00f3felaj\u00e1nl\u00e1ssal el\u00e9rhet\u0151 megtakar\u00edt\u00e1s a t\u00e1rsas\u00e1gi ad\u00f3ban"},"content":{"rendered":"<p>A t\u00e1rsas\u00e1gi ad\u00f3 rendszer\u00e9be 2015. janu\u00e1r 1-j\u00e9t\u0151l bevezetett konstrukci\u00f3 alapj\u00e1n, az ad\u00f3z\u00f3 a 2015. ad\u00f3\u00e9vt\u0151l rendelkezhet a Tao. tv. szerint meg\u00e1llap\u00edtott t\u00e1rsas\u00e1gi ad\u00f3el\u0151leg-k\u00f6telezetts\u00e9ge legfeljebb 50 sz\u00e1zal\u00e9k\u00e1nak megfelel\u0151 r\u00e9sze kedvezm\u00e9nyezett c\u00e9lokra t\u00f6rt\u00e9n\u0151 felaj\u00e1nl\u00e1s\u00e1r\u00f3l, amely felaj\u00e1nl\u00e1st az ad\u00f3alap felt\u00f6lt\u00e9s\u00e9r\u0151l (ad\u00f3el\u0151leg kieg\u00e9sz\u00edt\u00e9sr\u0151l) sz\u00f3l\u00f3 bevall\u00e1sban a v\u00e1rhat\u00f3 t\u00e1rsas\u00e1gi ad\u00f3 m\u00e9rt\u00e9k\u00e9nek 80%-ra kieg\u00e9sz\u00edthet.<\/p>\n\n\n\n<p>A t\u00e9m\u00e1ban megjelent r\u00e9szletes NAV t\u00e1j\u00e9koztat\u00f3 a\u00a0k\u00f6vetkez\u0151\u00a0linken \u00e9rhet\u0151 el: <a href=\"http:\/\/www.nav.gov.hu\/data\/cms389187\/55._sz._fuzet_A_tarsasagi_ado_kedvezmenyezett_celokra_torten__felajanlasanak_szabalyai_20160627.pdf\">Click here<\/a><\/p>\n\n\n\n<p>Mennyi ad\u00f3megtakar\u00edt\u00e1st tud realiz\u00e1lni a felaj\u00e1nl\u00f3?<\/p>\n\n\n\n<p><strong>P\u00e9lda: A<\/strong>&nbsp;v\u00e1llalkoz\u00e1s 2016-ra sz\u00e1m\u00edtott t\u00e1rsas\u00e1gi ad\u00f3ja 12.5 MFt, ennek 80 %-\u00e1t, azaz 10 MFt-ot felaj\u00e1nlhat a v\u00e1llalkoz\u00e1s december 20-ig az al\u00e1bbi kedvezm\u00e9nyezett c\u00e9lokra.\u201eA Tao \u201emegc\u00edmz\u00e9s\u00e9vel\u201d, illetve az el\u0151bbi \u00f6sszeg felaj\u00e1nl\u00e1sa ut\u00e1n ad\u00f3j\u00f3v\u00e1\u00edr\u00e1sra v\u00e1lik jogosultt\u00e1 a v\u00e1llalkoz\u00e1s, a felaj\u00e1nlott \u00f6sszeg ak\u00e1r 7,5 %-ig.&nbsp;<strong>&nbsp;Amennyiben a felt\u00e9teleknek megfelel, 10 Mft felaj\u00e1nl\u00e1ssal maximum 750.000 Ft-ot tud megtakar\u00edtani a v\u00e1llalkoz\u00e1s.<\/strong><\/p>\n\n\n\n<p>A felaj\u00e1nl\u00e1sra m\u00e1jus 31-ig a v\u00e9gleges ad\u00f3bevall\u00e1sban is van lehet\u0151s\u00e9g, viszont az \u00edgy el\u00e9rhet\u0151 ad\u00f3kedvezm\u00e9ny m\u00e9rt\u00e9ke csup\u00e1n 2,5 %.<\/p>\n\n\n\n<p>L\u00e1tv\u00e1ny-csapatsport t\u00e1mogat\u00e1s eset\u00e9n a felaj\u00e1nl\u00f3 nem jogosult j\u00f3v\u00e1\u00edr\u00e1sra az \u00e1tutal \u00f6sszeg 12,5 sz\u00e1zal\u00e9ka ut\u00e1n (kieg\u00e9sz\u00edt\u0151 t\u00e1mogat\u00e1s) valamint az \u201e1 sz\u00e1zal\u00e9kos\u201d \u00f6sszeg ut\u00e1n, emiatt ad\u00f3el\u0151leg \u00e9s ad\u00f3el\u0151leg kieg\u00e9sz\u00edt\u00e9s (felt\u00f6lt\u00e9skor) terh\u00e9re tett felaj\u00e1nl\u00e1s eset\u00e9n t\u00e9nylegesen 6,5 % ad\u00f3j\u00f3v\u00e1\u00edr\u00e1st tud el\u00e9rni a v\u00e1llalkoz\u00e1s, \u00e9ves ad\u00f3 terh\u00e9re t\u00f6rt\u00e9n\u0151 sport felaj\u00e1nl\u00e1s eset\u00e9n pedig t\u00e9nylegesen 2,17 %-ot.<\/p>\n\n\n\n<p>Milyen tov\u00e1bbi el\u0151nyei vannak az ad\u00f3el\u0151leg terh\u00e9re t\u00f6rt\u00e9n\u0151 felaj\u00e1nl\u00e1snak?&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Az \u00d6n \u00e1ltal befizetett t\u00e1rsas\u00e1gi ad\u00f3 \u00f6sszeg\u00e9nek nagy r\u00e9sze c\u00e9lzottan egy \u00d6n \u00e1ltal megjel\u00f6lt szervezethez ker\u00fcl.<\/li>\n\n\n\n<li>A t\u00e1mogat\u00f3n\u00e1l nem mer\u00fcl fel finansz\u00edroz\u00e1si sz\u00fcks\u00e9glet, mert az \u00e9v k\u00f6zben megfizetend\u0151 t\u00e1rsas\u00e1gi ad\u00f3el\u0151legeket \u201e\u00e1t lehet ir\u00e1ny\u00edtani\u201d a kedvezm\u00e9nyezett r\u00e9sz\u00e9re, az \u00e1tir\u00e1ny\u00edtott \u00f6sszeget a NAV fogja elutalni a kedvezm\u00e9nyezettnek a t\u00e1mogat\u00f3 \u00e1ltal m\u00e1r befizetett t\u00e1rsas\u00e1gi ad\u00f3el\u0151legb\u0151l.<\/li>\n\n\n\n<li>Sportt\u00e1mogat\u00e1s eset\u00e9n a kieg\u00e9sz\u00edt\u0151 sportfejleszt\u00e9si t\u00e1mogat\u00e1s \u00f6sszege is elismert k\u00f6lts\u00e9g a t\u00e1rsas\u00e1gi ad\u00f3ban, nincs ad\u00f3alap n\u00f6vel\u00e9si k\u00f6telezetts\u00e9g,<\/li>\n\n\n\n<li>Az ad\u00f3el\u0151leg-felaj\u00e1nl\u00e1sra tekintettel \u00e1tutalt felaj\u00e1nl\u00e1s \u00f6sszeg\u00e9nek 6,5%-a, de legfeljebb az \u00e9ves fizetend\u0151 ad\u00f3 nyolcvan sz\u00e1zal\u00e9k\u00e1nak 6,5%-\u00e1t az ad\u00f3hat\u00f3s\u00e1g az ad\u00f3z\u00f3 sz\u00e1ml\u00e1j\u00e1n 2017 j\u00falius 1.-\u00e9n j\u00f3v\u00e1\u00edrja. (\u00e9ves ad\u00f3 terh\u00e9re t\u00f6rt\u00e9n\u0151 felaj\u00e1nl\u00e1s eset\u00e9n a kedvezm\u00e9ny csak 2,17%)<\/li>\n\n\n\n<li>Amennyiben ad\u00f3z\u00f3 felaj\u00e1nl\u00e1sa meghaladja a t\u00e1rgy\u00e9vi \u00e9ves fizetend\u0151 ad\u00f3 \u00f6sszeg\u00e9nek 80%-\u00e1t, abban az esetben a t\u00f6bbletet a k\u00f6vetkez\u0151 \u00e9vi ad\u00f3felaj\u00e1nl\u00e1s terh\u00e9re lehet elsz\u00e1molni, az nem v\u00e9sz el \u00e9s nincs szankci\u00f3, csup\u00e1n a 80 %-ot meghalad\u00f3 r\u00e9szre nem j\u00e1r ad\u00f3j\u00f3v\u00e1\u00edr\u00e1s.<\/li>\n<\/ul>\n\n\n\n<p>Az al\u00e1bbi kedvezm\u00e9nyezett c\u00e9lokra lehet felaj\u00e1nl\u00e1st tenni:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>filmalkot\u00e1s t\u00e1mogat\u00e1s\u00e1ra, (el\u00e9rhet\u0151 ad\u00f3j\u00f3v\u00e1\u00edr\u00e1s a felaj\u00e1nlott \u00f6sszeg 7,5%-a)<\/li>\n\n\n\n<li>el\u0151ad\u00f3-m\u0171v\u00e9szeti szervezet t\u00e1mogat\u00e1s\u00e1ra, (el\u00e9rhet\u0151 ad\u00f3j\u00f3v\u00e1\u00edr\u00e1s a felaj\u00e1nlott \u00f6sszeg 7,5%-a)<\/li>\n\n\n\n<li>l\u00e1tv\u00e1ny-csapatsport t\u00e1mogat\u00e1s\u00e1ra (el\u00e9rhet\u0151 ad\u00f3j\u00f3v\u00e1\u00edr\u00e1s a felaj\u00e1nlott \u00f6sszeg 6,5%-a<\/li>\n<\/ol>\n\n\n\n<p>A felaj\u00e1nl\u00e1s felt\u00e9telei, folyamata:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00e1mogat\u00e1si szerz\u0151d\u00e9s megk\u00f6t\u00e9se a kiv\u00e1lasztott t\u00e1rsas\u00e1ggal<\/li>\n\n\n\n<li>A felaj\u00e1nl\u00e1s alapj\u00e1n teljes\u00edtett \u00e1tutal\u00e1shoz\u00a0 sz\u00fcks\u00e9ges, hogy az ad\u00f3z\u00f3 rendelkezzen a kedvezm\u00e9nyezett c\u00e9lhoz kapcsol\u00f3d\u00f3an ki\u00e1ll\u00edtott igazol\u00e1ssal \u00e9s annak egy p\u00e9ld\u00e1ny\u00e1t az ad\u00f3hat\u00f3s\u00e1gnak megk\u00fcldje a bevall\u00e1s beny\u00fajt\u00e1s\u00e1ig, azaz december 20-ig. (Ezt az igazol\u00e1st a megfelel\u0151 \u00e1llami szervezet \u00e1ll\u00edtja ki, szint\u00e9n a t\u00e1mogathat\u00f3 szervezetek kezdem\u00e9nyez\u00e9s\u00e9re 1-2 h\u00e9t \u00fcgyint\u00e9z\u00e9si id\u0151vel, emiatt javasoljuk legk\u00e9s\u0151bb november 30-ig beny\u00fajtani az igazol\u00e1s k\u00e9relmeket)<\/li>\n\n\n\n<li>Az ad\u00f3z\u00f3 nett\u00f3 m\u00f3don sz\u00e1m\u00edtott ad\u00f3tartoz\u00e1sa a felaj\u00e1nl\u00e1s \u00e9s az \u00e1tutal\u00e1s napj\u00e1n ne haladja meg a 100 ezer forintot.<\/li>\n\n\n\n<li>A felaj\u00e1nl\u00f3 ad\u00f3z\u00f3 a vonatkoz\u00f3 bevall\u00e1s\u00e1t hat\u00e1rid\u0151ben beny\u00fajtotta (december 20 illetve m\u00e1jus 31)<\/li>\n\n\n\n<li>A felaj\u00e1nl\u00f3 ad\u00f3z\u00f3 a vonatkoz\u00f3 bevall\u00e1sban fizetend\u0151 ad\u00f3el\u0151legk\u00e9nt megjel\u00f6lt \u00f6sszeget megfizette<\/li>\n<\/ul>\n\n\n\n<p>Hogyan tudom ig\u00e9nybe venni a kedvezm\u00e9nyt?<\/p>\n\n\n\n<p>Keresse csoportvezet\u0151j\u00e9t. Az ad\u00f3el\u0151leg-kieg\u00e9sz\u00edt\u00e9si k\u00f6telezetts\u00e9g sor\u00e1n vagy j\u00f6v\u0151beli ad\u00f3felaj\u00e1nl\u00e1s sor\u00e1n felmer\u00fcl\u0151 k\u00e9rd\u00e9sek megv\u00e1laszol\u00e1s\u00e1ban valamint az \u00f6sszes adminisztr\u00e1ci\u00f3s k\u00f6telezetts\u00e9g lebonyol\u00edt\u00e1s\u00e1val kapcsolatban egy\u00fcttm\u0171k\u00f6d\u0151 partner\u00fcnk teljesen d\u00edjmentesen \u00e1ll az \u00d6n\u00f6k rendelkez\u00e9sre, amennyiben az ad\u00f3felaj\u00e1nl\u00e1st \u00d6n az \u00e1ltala prefer\u00e1lt szervezet r\u00e9sz\u00e9re teszi meg.<\/p>","protected":false},"excerpt":{"rendered":"<p>A t\u00e1rsas\u00e1gi ad\u00f3 rendszer\u00e9be 2015. janu\u00e1r 1-j\u00e9t\u0151l bevezetett konstrukci\u00f3 alapj\u00e1n, az ad\u00f3z\u00f3 a 2015. ad\u00f3\u00e9vt\u0151l rendelkezhet a Tao. tv. szerint meg\u00e1llap\u00edtott t\u00e1rsas\u00e1gi ad\u00f3el\u0151leg-k\u00f6telezetts\u00e9ge legfeljebb 50 sz\u00e1zal\u00e9k\u00e1nak megfelel\u0151 r\u00e9sze kedvezm\u00e9nyezett c\u00e9lokra t\u00f6rt\u00e9n\u0151 felaj\u00e1nl\u00e1s\u00e1r\u00f3l, amely felaj\u00e1nl\u00e1st az ad\u00f3alap felt\u00f6lt\u00e9s\u00e9r\u0151l (ad\u00f3el\u0151leg kieg\u00e9sz\u00edt\u00e9sr\u0151l) sz\u00f3l\u00f3 bevall\u00e1sban a v\u00e1rhat\u00f3 t\u00e1rsas\u00e1gi ad\u00f3 m\u00e9rt\u00e9k\u00e9nek 80%-ra kieg\u00e9sz\u00edthet.<\/p>","protected":false},"author":2,"featured_media":3308,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-3307","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 v27.3 - 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