{"id":1776,"date":"2023-07-10T13:39:40","date_gmt":"2023-07-10T13:39:40","guid":{"rendered":"https:\/\/acelbolepitunk.hu\/?p=1776"},"modified":"2023-07-12T20:08:01","modified_gmt":"2023-07-12T20:08:01","slug":"epitesi-jog-afa","status":"publish","type":"post","link":"https:\/\/acelbolepitunk.hu\/de\/2023\/07\/10\/epitesi-jog-afa\/","title":{"rendered":"\u00c9p\u00edt\u00e9si jog &#8211; \u00c1FA"},"content":{"rendered":"[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;4.21.0&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;et_body_layout&#8221;][et_pb_row _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; theme_builder_area=&#8221;et_body_layout&#8221;][et_pb_column _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243; theme_builder_area=&#8221;et_body_layout&#8221;][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; theme_builder_area=&#8221;et_body_layout&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<header class=\"no-print\">\n<section class=\"logo\">\n<div class=\"container\">\n<div class=\"text-center header-button-holder\">\n<h1>\u00c9p\u00edt\u00e9si <span>\u00a7<\/span> jog &#8211; pontosan, egyszer\u0171en, k\u00f6z\u00e9rthet\u0151en<\/h1>\n<div class=\"header-green-stamp\">\n<div class=\"green-stamp\">\n<div class=\"green-stamp-text\">\n<div id=\"appearance-12\" class=\"appearance\">\n<p><strong><a href=\"https:\/\/artifexkiado.hu\/termek-cikk\/kivitelezesi-szerzodesminta\">KIVITELEZ\u00c9SI SZERZ\u0150D\u00c9SMINTA<\/a><\/strong><a href=\"https:\/\/artifexkiado.hu\/termek-cikk\/kivitelezesi-szerzodesminta\">fel\u00faj\u00edt\u00e1sokhoz, tet\u0151t\u00e9r-be\u00e9p\u00edt\u00e9sekhez<\/a><\/p>\n<p>\u00a0<a href=\"https:\/\/epitesijog.hu\/\" style=\"font-size: 14px;\">F\u0151oldal<\/a><\/p>\n<p><span style=\"font-size: 14px;\">\u00daj lak\u00e1sok \u00e1f\u00e1ja: k\u00e9t \u00e9v hosszabb\u00edt\u00e1s az 5%-os \u00e1fakulcsra &#8211; 2028 v\u00e9g\u00e9ig t\u00f6rt\u00e9n\u0151 meghosszabb\u00edt\u00e1s v\u00e1rhat\u00f3<\/span><\/p>\n<p><span style=\"color: #333333; font-size: 35px;\"><\/span><\/p>\n<p><span style=\"color: #333333; font-size: 35px;\">\u00daj lak\u00e1sok \u00e1f\u00e1ja: k\u00e9t \u00e9v hosszabb\u00edt\u00e1s az 5%-os \u00e1fakulcsra &#8211; 2028 v\u00e9g\u00e9ig t\u00f6rt\u00e9n\u0151 meghosszabb\u00edt\u00e1s v\u00e1rhat\u00f3<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/header>\n<section class=\"main-content\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-md-9\">\n<div class=\"column concept content-col\">\n<div class=\"article barticle\">\n<div class=\"info\">\n<p class=\"author\">Szerz\u0151: \u00a0\u00c9p\u00edt\u00e9sijog.hu<\/p>\n<p id=\"update\">Utols\u00f3 friss\u00edt\u00e9s: 2023.01.12. 22:28<\/p>\n<p id=\"date\">K\u00f6zz\u00e9t\u00e9ve: 2022.11.22. 10:26<\/p>\n<\/div>\n<p>K\u00e9t \u00e9vvel, 2024. december 31-ig hosszabb\u00edtja meg az \u00faj lak\u00e1sok \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9re vonatkoz\u00f3 5%-os \u00e1fa alkalmazhat\u00f3s\u00e1g\u00e1t az a korm\u00e1nyrendelet, amely 267\/2022-es sz\u00e1mon 2022. j\u00falius 29-\u00e9n jelent meg a Magyar K\u00f6zl\u00f6nyben. A hat\u00e1rid\u0151 az \u00e9p\u00edt\u00e9si enged\u00e9ly v\u00e9glegess\u00e9 v\u00e1l\u00e1s\u00e1t vagy az \u00e9p\u00edt\u00e9s egyszer\u0171 bejelent\u00e9s\u00e9t \u00e9rinti. A 2026-ig t\u00f6rt\u00e9n\u0151 alkalmaz\u00e1s lehet\u0151s\u00e9g\u00e9nek hat\u00e1ridej\u00e9t egy 2022 okt\u00f3ber\u00e9ben beny\u00fajtott t\u00f6rv\u00e9nyjavaslat kapcsol\u00f3d\u00f3 \u00e1tmeneti szab\u00e1lya fogja val\u00f3sz\u00edn\u0171leg meghosszabb\u00edtani 2028 v\u00e9g\u00e9ig.<\/p>\n<p>&nbsp;<\/p>\n<h2>V\u00e1ltoz\u00f3 hat\u00e1rid\u0151k<\/h2>\n<p>A WTS Klient kor\u00e1bban m\u00e1r <a href=\"https:\/\/wtsklient.hu\/2020\/11\/10\/5-os-lakasafa\/\">besz\u00e1molt<\/a> arr\u00f3l, hogy 2021 janu\u00e1rj\u00e1t\u00f3l ism\u00e9t 5%-ra cs\u00f6kkent az \u00faj lak\u00e1sok eset\u00e9ben alkalmazand\u00f3, el\u0151sz\u00f6r <a href=\"https:\/\/wtsklient.hu\/2015\/12\/21\/5-szazalekos-afa-uj-lakoingatlanok-ertekesitese-eseten\/\">2016-ban bevezetett<\/a> \u00e9s eredetileg 2019 v\u00e9g\u00e9ig \u00e9rv\u00e9nyes \u00e1fakulcs. Az \u00e1ltal\u00e1nos forgalmi ad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny tavalyi m\u00f3dos\u00edt\u00e1sa szerint\u00a0az \u00faj lak\u00e1sok kedvezm\u00e9nyes ad\u00f3kulcsa 2022 \u00e9v v\u00e9g\u00e9ig lenne \u00e9rv\u00e9nyben, pontosabban 2026 \u00e9v v\u00e9g\u00e9ig \u2013 amennyiben az \u00e9p\u00edt\u00e9si enged\u00e9ly 2022. december 31. napj\u00e1ig v\u00e9glegess\u00e9 v\u00e1lt, vagy az egyszer\u0171 bejelent\u00e9shez k\u00f6t\u00f6tt \u00e9p\u00edt\u00e9si tev\u00e9kenys\u00e9get legk\u00e9s\u0151bb 2022. december 31. napj\u00e1n bejelentett\u00e9k. Ez ut\u00f3bbi 2026-os hat\u00e1rid\u0151t egy, a 2022. december 31-ei kivezet\u00e9s\u00e9hez kapcsol\u00f3d\u00f3 \u00e1tmeneti szab\u00e1ly tartalmazza, ami a kor\u00e1bbi tervek szerint 2023. janu\u00e1r 1-j\u00e9n l\u00e9pne hat\u00e1lyba.<\/p>\n<p>A j\u00faliusi, szint\u00e9n 2023. janu\u00e1r 1-j\u00e9n \u00e9letbe l\u00e9p\u0151 r\u00f6vid kis korm\u00e1nyrendelet toldott most m\u00e9g k\u00e9t \u00e9vet az \u00faj lak\u00e1sok 5%-os \u00e1fakulccsal t\u00f6rt\u00e9n\u0151 \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9nek alkalmazhat\u00f3s\u00e1g\u00e1n. Eszerint a kedvezm\u00e9nyes \u00e1fakulcsra vonatkoz\u00f3 \u00e1fat\u00f6rv\u00e9ny-m\u00f3dos\u00edt\u00e1s 2023. janu\u00e1r 1. napj\u00e1t\u00f3l 2024. december 31. napj\u00e1ig a kor\u00e1bbi felt\u00e9teleknek megfelel\u0151en \u00e9rv\u00e9nyes.\u00a0<\/p>\n<pre>A 2026-ig t\u00f6rt\u00e9n\u0151 alkalmaz\u00e1s lehet\u0151s\u00e9g\u00e9nek hat\u00e1ridej\u00e9t az okt\u00f3berben beny\u00fajtott <a href=\"https:\/\/wtsklient.hu\/2022\/10\/26\/2023-evi-adovaltozasok\/\">T\/1614. sz\u00e1m\u00fa t\u00f6rv\u00e9nyjavaslathoz<\/a> kapcsol\u00f3d\u00f3 \u00e1tmeneti szab\u00e1ly hosszabb\u00edtja meg 2028 v\u00e9g\u00e9ig.<\/pre>\n<p>A T\/1614. sz\u00e1m\u00fa t\u00f6rv\u00e9nyjavaslat\u00a0\u00e9s az \u00f6sszegz\u0151 m\u00f3dos\u00edt\u00f3 javaslat egybeszerkesztett sz\u00f6veg\u00e9t <a href=\"https:\/\/www.parlament.hu\/irom42\/01614\/01614-0013.pdf\" target=\"_blank\" rel=\"noopener\">IDE kattintva<\/a> olvashatj\u00e1k el.\u00a0<\/p>\n<h2>V\u00e1ltozatlan felt\u00e9telek<\/h2>\n<p>Az \u00faj lak\u00e1sok kedvezm\u00e9nyes \u00e1fakulcs\u00e1hoz kapcsol\u00f3d\u00f3 felt\u00e9telek nem v\u00e1ltoztak. Ahogy azt a WTS Klient <a href=\"https:\/\/wtsklient.hu\/2021\/04\/20\/uj-lakoingatlan\/\">tavaly \u00e1prilisi cikk\u00e9ben<\/a> is r\u00e9szletezte, az 5% a lak\u00e1s c\u00e9lj\u00e1ra l\u00e9tes\u00edtett \u00e9s az ingatlan-nyilv\u00e1ntart\u00e1sban lak\u00f3h\u00e1z vagy lak\u00e1s megnevez\u00e9ssel nyilv\u00e1ntartott vagy ilyenk\u00e9nt felt\u00fcntet\u00e9sre v\u00e1r\u00f3 ingatlanra vonatkozik.<\/p>\n<p><strong>Nem min\u0151s\u00fcl lak\u00f3ingatlannak a lak\u00e1s rendeltet\u00e9sszer\u0171 haszn\u00e1lat\u00e1hoz nem sz\u00fcks\u00e9ges helyis\u00e9g m\u00e9g akkor sem, ha az a lak\u00f3\u00e9p\u00fclettel egybe\u00e9p\u00fclt<\/strong>, \u00edgy k\u00fcl\u00f6n\u00f6sen: a gar\u00e1zs, a m\u0171hely, az \u00fczlet vagy a gazdas\u00e1gi \u00e9p\u00fclet. \u00dajnak akkor min\u0151s\u00fcl a lak\u00f3ingatlan, ha els\u0151 rendeltet\u00e9sszer\u0171 haszn\u00e1latbav\u00e9tele m\u00e9g nem t\u00f6rt\u00e9nt meg, vagy megt\u00f6rt\u00e9nt ugyan, de az arra jogos\u00edt\u00f3 hat\u00f3s\u00e1gi enged\u00e9ly v\u00e9glegess\u00e9 v\u00e1l\u00e1sa \u00e9s az \u00e9rt\u00e9kes\u00edt\u00e9s k\u00f6z\u00f6tt m\u00e9g nem telt el k\u00e9t \u00e9v. Az \u00faj lak\u00e1sok kedvezm\u00e9nyes \u00e1f\u00e1ja tov\u00e1bb\u00e1 csak akkor alkalmazhat\u00f3, ha az \u00f6sszes hasznos alapter\u00fclet nem haladja meg t\u00f6bblak\u00e1sos lak\u00f3ingatlan eset\u00e9ben a 150 n\u00e9gyzetm\u00e9tert, egylak\u00e1sos csal\u00e1di h\u00e1zak eset\u00e9ben pedig a 300 n\u00e9gyzetm\u00e9tert.<\/p>\n<p><strong>A teljes cikk <a href=\"https:\/\/wtsklient.hu\/2022\/09\/20\/uj-lakasok\/\" target=\"_blank\" rel=\"noopener\">IDE kattintva<\/a> \u00e9rhet\u0151 el, illetve a <a href=\"https:\/\/wtsklient.hu\/wp-content\/uploads\/2022\/10\/wts-klient-newsletter-102022-hu.pdf\" target=\"_blank\" rel=\"noopener\">WTS Klient Newsletter 2022. okt\u00f3beri sz\u00e1m<\/a>\u00e1ban is megjelent.<\/strong>\u00a0<\/p>\n<p>Ha az \u00faj lak\u00e1sok v\u00e1s\u00e1rl\u00e1sa eset\u00e9n felsz\u00e1m\u00edtott 5%-os \u00e1f\u00e1val vagy az annak \u00f6sszeg\u00e9ig ig\u00e9nyelhet\u0151 ad\u00f3-visszat\u00e9r\u00edt\u00e9si t\u00e1mogat\u00e1ssal kapcsolatban, illetve egy\u00e9b, ingatlanokkal \u00f6sszef\u00fcgg\u0151 ad\u00f3z\u00e1si k\u00e9rd\u00e9sben tan\u00e1csra van sz\u00fcks\u00e9ge, <strong>a <a href=\"https:\/\/wtsklient.hu\/szolgaltatas\/altalanos-forgalmi-ado-tanacsadas-es-compliance-munkak\/\" target=\"_blank\" rel=\"noopener\">WTS Klient \u00e1faszak\u00e9rt\u0151i<\/a> sz\u00edvesen \u00e1llnak rendelkez\u00e9s\u00e9re!<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>\u00c9p\u00edt\u00e9si \u00a7 jog &#8211; pontosan, egyszer\u0171en, k\u00f6z\u00e9rthet\u0151en KIVITELEZ\u00c9SI SZERZ\u0150D\u00c9SMINTAfel\u00faj\u00edt\u00e1sokhoz, tet\u0151t\u00e9r-be\u00e9p\u00edt\u00e9sekhez \u00a0F\u0151oldal \u00daj lak\u00e1sok \u00e1f\u00e1ja: k\u00e9t \u00e9v hosszabb\u00edt\u00e1s az 5%-os \u00e1fakulcsra &#8211; 2028 v\u00e9g\u00e9ig t\u00f6rt\u00e9n\u0151 meghosszabb\u00edt\u00e1s v\u00e1rhat\u00f3 \u00daj lak\u00e1sok \u00e1f\u00e1ja: k\u00e9t \u00e9v hosszabb\u00edt\u00e1s az 5%-os \u00e1fakulcsra &#8211; 2028 v\u00e9g\u00e9ig t\u00f6rt\u00e9n\u0151 meghosszabb\u00edt\u00e1s v\u00e1rhat\u00f3 Szerz\u0151: \u00a0\u00c9p\u00edt\u00e9sijog.hu Utols\u00f3 friss\u00edt\u00e9s: 2023.01.12. 22:28 K\u00f6zz\u00e9t\u00e9ve: 2022.11.22. 10:26 K\u00e9t \u00e9vvel, 2024. december 31-ig [&hellip;]<\/p>","protected":false},"author":2,"featured_media":2112,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - 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