{"id":8276,"date":"2024-09-26T07:18:19","date_gmt":"2024-09-26T07:18:19","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=8276"},"modified":"2024-09-26T07:18:21","modified_gmt":"2024-09-26T07:18:21","slug":"ingatlan-berbeadas-megszunt-az-eho-fizetesi-kotelezettseg","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/ingatlan-berbeadas-megszunt-az-eho-fizetesi-kotelezettseg\/","title":{"rendered":"Letting of immovable property - no longer subject to EHO"},"content":{"rendered":"<p>According to the amendment of Act LXVI of 1998 on Health Contributions (hereinafter: Eho tv.)<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>From 1 January 2018, resident individuals will no longer have to pay a 14% health contribution on income from the rental of real estate exceeding HUF 1 million.<\/p>\n<\/blockquote>\n\n\n\n<p>The new provision is applicable for the first time to income from the letting of real estate in the month of January 2018.Income from the letting of real estate is income forming the basis of the personal income tax advance included in the consolidated tax base, and on which no obligation to pay contributions and social contributions arises. According to Article 5(2) of the EO Act, the general obligation of 19.5 per cent does not arise in connection with the said income.<\/p>\n\n\n\n<p>Important! If a private individual rents a property to a non-paying agent, the NAV is not automatically informed of the income earned. For this reason, the individual must supplement the draft income tax return prepared by the NAV with this income, which should not be automatically accepted, as the original draft return will not include all income earned in the tax year.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Az eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1sr\u00f3l sz\u00f3l\u00f3 1998. \u00e9vi LXVI. t\u00f6rv\u00e9ny (a tov\u00e1bbiakban: Eho tv.) m\u00f3dos\u00edt\u00e1sa szerint 2018. janu\u00e1r 1-j\u00e9t\u0151l a belf\u00f6ldi term\u00e9szetes szem\u00e9lynek nem kell 14 sz\u00e1zal\u00e9k m\u00e9rt\u00e9k\u0171 eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1st fizetnie az ingatlan b\u00e9rbead\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 1 milli\u00f3 forintot meghalad\u00f3 j\u00f6vedelmekkel \u00f6sszef\u00fcgg\u00e9sben. Az \u00faj rendelkez\u00e9s el\u0151sz\u00f6r az ingatlan b\u00e9rbead\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 2018. \u00e9v janu\u00e1r h\u00f3napban megszerzett j\u00f6vedelmekre alkalmazhat\u00f3.Az ingatlan [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":8277,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-8276","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ingatlan b\u00e9rbead\u00e1s - megsz\u0171nt az EHO fizet\u00e9si k\u00f6telezetts\u00e9g - ICTEuropa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/icteuropa.hu\/en\/ingatlan-berbeadas-megszunt-az-eho-fizetesi-kotelezettseg\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ingatlan b\u00e9rbead\u00e1s - megsz\u0171nt az EHO fizet\u00e9si k\u00f6telezetts\u00e9g - ICTEuropa\" \/>\n<meta property=\"og:description\" content=\"Az eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1sr\u00f3l sz\u00f3l\u00f3 1998. \u00e9vi LXVI. t\u00f6rv\u00e9ny (a tov\u00e1bbiakban: Eho tv.) m\u00f3dos\u00edt\u00e1sa szerint 2018. janu\u00e1r 1-j\u00e9t\u0151l a belf\u00f6ldi term\u00e9szetes szem\u00e9lynek nem kell 14 sz\u00e1zal\u00e9k m\u00e9rt\u00e9k\u0171 eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1st fizetnie az ingatlan b\u00e9rbead\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 1 milli\u00f3 forintot meghalad\u00f3 j\u00f6vedelmekkel \u00f6sszef\u00fcgg\u00e9sben. 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