{"id":3281,"date":"2022-08-17T10:10:02","date_gmt":"2022-08-17T10:10:02","guid":{"rendered":"http:\/\/www.dunaharaszti.com\/?p=3281"},"modified":"2022-08-17T10:10:02","modified_gmt":"2022-08-17T10:10:02","slug":"az-adohivatal-a-lakaskiadas-adozasara-es-a-berleti-szerzodes-megkotesenek-fontossagara-hivja-fel-a-figyelmet","status":"publish","type":"post","link":"https:\/\/www.dunaharaszti.com\/?p=3281","title":{"rendered":"Az ad\u00f3hivatal a lak\u00e1skiad\u00e1s ad\u00f3z\u00e1s\u00e1ra \u00e9s a b\u00e9rleti szerz\u0151d\u00e9s megk\u00f6t\u00e9s\u00e9nek fontoss\u00e1g\u00e1ra h\u00edvja fel a figyelmet"},"content":{"rendered":"<p><strong>A kiad\u00f3 ingatlanok piac\u00e1nak augusztus-szeptemberi cs\u00facsszezonja el\u0151tt a hossz\u00fa t\u00e1v\u00fa lak\u00e1skiad\u00e1s \u00e9s b\u00e9rl\u00e9s ad\u00f3z\u00e1si szab\u00e1lyaira \u00e9s egy\u00e9b r\u00e9szleteire h\u00edvta fel a figyelmet az ad\u00f3hat\u00f3s\u00e1g szerdai k\u00f6zlem\u00e9ny\u00e9ben.<\/strong><\/p>\n<p>A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) k\u00f6zlem\u00e9ny\u00e9ben kiemelte, \u00e9vek \u00f3ta ebben az id\u0151szakban keresnek a legt\u00f6bben b\u00e9relhet\u0151 h\u00e1zat, lak\u00e1st. A hossz\u00fat\u00e1v\u00fa lak\u00e1skiad\u00e1s egyik szab\u00e1lya, hogy a megel\u0151legezett bizalom mellett \u00e9rdemes \u00edr\u00e1sban is r\u00f6gz\u00edteni a b\u00e9rleti felt\u00e9teleket &#8211; \u00edrt\u00e1k.<br \/>\nFontos, hogy a b\u00e9rl\u0151knek a b\u00e9rbe vett lak\u00e1sr\u00f3l mindig legyen \u00e9rv\u00e9nyes lak\u00e1sb\u00e9rleti szerz\u0151d\u00e9s\u00fck, a havi lakb\u00e9r kifizet\u00e9s\u00e9t pedig \u00e9rdemes dokument\u00e1lni. A legegyszer\u0171bb, ha a b\u00e9rl\u0151k \u00e1tutal\u00e1ssal fizetnek, \u00e9s a k\u00f6zlem\u00e9nyrovatban felt\u00fcntetik a d\u00e1tumot \u00e9s a &#8222;b\u00e9rleti d\u00edj&#8221; megnevez\u00e9st.<br \/>\nA lak\u00f3ingatlan b\u00e9rbead\u00e1sa f\u0151szab\u00e1ly szerint \u00e1famentes, \u00e9s nem is kell a NAV-n\u00e1l bejelentkeznie (ad\u00f3sz\u00e1mmal rendelkeznie), illetve \u00e1fabevall\u00e1st beadnia annak a mag\u00e1nszem\u00e9lynek, aki gazdas\u00e1gi tev\u00e9kenys\u00e9gk\u00e9nt kiz\u00e1r\u00f3lag \u00e1famentes lak\u00f3ingatlan-b\u00e9rbead\u00e1sb\u00f3l szerez bev\u00e9telt. A lakb\u00e9rt, azaz a lak\u00e1skiad\u00e1s bev\u00e9tel\u00e9t a b\u00e9rbead\u00f3nak dokument\u00e1lnia kell.<br \/>\nArra is kit\u00e9rtek, hogy a b\u00e9rbead\u00e1s teljes bev\u00e9tel\u00e9b\u0151l a j\u00f6vedelem k\u00e9tf\u00e9le m\u00f3don \u00e1llap\u00edthat\u00f3 meg. Az egyik lehet\u0151s\u00e9g a t\u00e9teles k\u00f6lts\u00e9gelsz\u00e1mol\u00e1s, amikor a bev\u00e9telt cs\u00f6kkentik az igazolhat\u00f3 k\u00f6lts\u00e9gek (k\u00f6z\u00fczemi sz\u00e1ml\u00e1k, fel\u00faj\u00edt\u00e1si k\u00f6lts\u00e9gek) \u00e9s az \u00e9rt\u00e9kcs\u00f6kken\u00e9s. A m\u00e1sik lehet\u0151s\u00e9g, hogy a teljes bev\u00e9telb\u0151l 10 sz\u00e1zal\u00e9k k\u00f6lts\u00e9gh\u00e1nyad levon\u00e1s\u00e1val \u00e1llap\u00edtja meg j\u00f6vedelm\u00e9t a b\u00e9rbead\u00f3.<br \/>\nNegyed\u00e9venk\u00e9nt ad\u00f3el\u0151leget kell fizetni a meg\u00e1llap\u00edtott j\u00f6vedelem ut\u00e1n (bev\u00e9tel-k\u00f6lts\u00e9g\/k\u00f6lts\u00e9gh\u00e1nyad), \u00e9s a j\u00f6vedelmet az \u00e9ves szja-bevall\u00e1sban \u00f6n\u00e1ll\u00f3 tev\u00e9kenys\u00e9gb\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelemk\u00e9nt kell felt\u00fcntetni. A b\u00e9rbead\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 j\u00f6vedelem ut\u00e1n kiz\u00e1r\u00f3lag szem\u00e9lyi j\u00f6vedelemad\u00f3t kell fizetni, az ad\u00f3 m\u00e9rt\u00e9ke 15 sz\u00e1zal\u00e9k &#8211; olvashat\u00f3 a NAV k\u00f6zlem\u00e9ny\u00e9ben.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A kiad\u00f3 ingatlanok piac\u00e1nak augusztus-szeptemberi cs\u00facsszezonja el\u0151tt a hossz\u00fa t\u00e1v\u00fa lak\u00e1skiad\u00e1s \u00e9s b\u00e9rl\u00e9s ad\u00f3z\u00e1si szab\u00e1lyaira \u00e9s egy\u00e9b r\u00e9szleteire h\u00edvta fel a figyelmet az ad\u00f3hat\u00f3s\u00e1g szerdai k\u00f6zlem\u00e9ny\u00e9ben. A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) k\u00f6zlem\u00e9ny\u00e9ben kiemelte, \u00e9vek \u00f3ta ebben az id\u0151szakban keresnek a legt\u00f6bben b\u00e9relhet\u0151 h\u00e1zat, lak\u00e1st. A hossz\u00fat\u00e1v\u00fa lak\u00e1skiad\u00e1s egyik szab\u00e1lya, hogy a megel\u0151legezett bizalom mellett [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3282,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[20],"tags":[393,95],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.dunaharaszti.com\/wp-content\/uploads\/2022\/08\/house-g6c50ad584_640.jpg?fit=640%2C426&ssl=1","_links":{"self":[{"href":"https:\/\/www.dunaharaszti.com\/index.php?rest_route=\/wp\/v2\/posts\/3281"}],"collection":[{"href":"https:\/\/www.dunaharaszti.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dunaharaszti.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dunaharaszti.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dunaharaszti.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3281"}],"version-history":[{"count":1,"href":"https:\/\/www.dunaharaszti.com\/index.php?rest_route=\/wp\/v2\/posts\/3281\/revisions"}],"predecessor-version":[{"id":3283,"href":"https:\/\/www.dunaharaszti.com\/index.php?rest_route=\/wp\/v2\/posts\/3281\/revisions\/3283"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dunaharaszti.com\/index.php?rest_route=\/wp\/v2\/media\/3282"}],"wp:attachment":[{"href":"https:\/\/www.dunaharaszti.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dunaharaszti.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dunaharaszti.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}