{"id":8342,"date":"2023-08-10T07:22:38","date_gmt":"2023-08-10T05:22:38","guid":{"rendered":"http:\/\/bbc-company.net\/?p=8342"},"modified":"2023-08-10T07:22:38","modified_gmt":"2023-08-10T05:22:38","slug":"fejlesztesi-tartalek-tarsasagi-adoban","status":"publish","type":"post","link":"https:\/\/bbc-company.net\/hu\/fejlesztesi-tartalek-tarsasagi-adoban","title":{"rendered":"Fejleszt\u00e9si tartal\u00e9k t\u00e1rsas\u00e1gi ad\u00f3ban"},"content":{"rendered":"<p><strong>Az ad\u00f3z\u00f3 a j\u00f6v\u0151beni beruh\u00e1z\u00e1saira fejleszt\u00e9si tartal\u00e9kot k\u00e9pezhet. Ha \u00e9l ezzel a lehet\u0151s\u00e9ggel,<\/strong><b><br \/>\n<strong>akkor cs\u00f6kkenti az ad\u00f3z\u00e1s el\u0151tti eredm\u00e9ny\u00e9t az eredm\u00e9nytartal\u00e9knak az ad\u00f3\u00e9vben lek\u00f6t\u00f6tt<\/strong><br \/>\n<strong>tartal\u00e9kba \u00e1tvezetett \u00e9s az ad\u00f3\u00e9v utols\u00f3 napj\u00e1n lek\u00f6t\u00f6tt tartal\u00e9kk\u00e9nt kimutatott \u00f6sszege, vagyis a fejleszt\u00e9si tartal\u00e9k, de legfeljebb az ad\u00f3\u00e9vi ad\u00f3z\u00e1s el\u0151tti nyeres\u00e9g \u00f6sszege.<\/strong><\/b><\/p>\n<p style=\"text-align: justify;\">A cs\u00f6kkent\u00e9sk\u00e9nt \u00e9rv\u00e9nyes\u00edtett \u00f6sszeget elsz\u00e1molt \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1snak kell tekinteni azzal, hogy az ad\u00f3\u00e9vben megval\u00f3s\u00edtott, a fejleszt\u00e9si tartal\u00e9kb\u00f3l feloldott r\u00e9szt meghalad\u00f3 \u00e9rt\u00e9k\u0171 beruh\u00e1z\u00e1s eset\u00e9n az \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s a t\u00e1rgyi eszk\u00f6z \u00fczembe helyez\u00e9s\u00e9nek napj\u00e1t\u00f3l \u2013 a<br \/>\nbeker\u00fcl\u00e9si \u00e9rt\u00e9kre vet\u00edtett kulccsal sz\u00e1m\u00edtva \u2013 folytathat\u00f3.<\/p>\n<p style=\"text-align: justify;\">Az ig\u00e9nybe vett kedvezm\u00e9ny megtart\u00e1s\u00e1nak felt\u00e9tele, hogy az ad\u00f3z\u00f3 a lek\u00f6t\u00f6tt tartal\u00e9kot figyelemmel a kiv\u00e9telekre, kiz\u00e1r\u00f3lag a megval\u00f3s\u00edtott beruh\u00e1z\u00e1s k\u00f6lts\u00e9gei szerint haszn\u00e1lhatja fel a k\u00e9pz\u00e9st k\u00f6vet\u0151 4 ad\u00f3\u00e9vben; k\u00fcl\u00f6nben a feloldott r\u00e9sz ut\u00e1n az ad\u00f3t k\u00e9sedelmi p\u00f3tl\u00e9kkal n\u00f6velten meg kell fizetnie.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az ad\u00f3z\u00f3 a j\u00f6v\u0151beni beruh\u00e1z\u00e1saira fejleszt\u00e9si tartal\u00e9kot k\u00e9pezhet. Ha \u00e9l ezzel a lehet\u0151s\u00e9ggel, akkor cs\u00f6kkenti az ad\u00f3z\u00e1s el\u0151tti eredm\u00e9ny\u00e9t az eredm\u00e9nytartal\u00e9knak az ad\u00f3\u00e9vben lek\u00f6t\u00f6tt tartal\u00e9kba \u00e1tvezetett \u00e9s az ad\u00f3\u00e9v utols\u00f3 napj\u00e1n lek\u00f6t\u00f6tt tartal\u00e9kk\u00e9nt kimutatott \u00f6sszege, vagyis a fejleszt\u00e9si tartal\u00e9k, de legfeljebb az ad\u00f3\u00e9vi ad\u00f3z\u00e1s el\u0151tti nyeres\u00e9g \u00f6sszege. A cs\u00f6kkent\u00e9sk\u00e9nt \u00e9rv\u00e9nyes\u00edtett \u00f6sszeget elsz\u00e1molt \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1snak kell&hellip;<\/p>\n","protected":false},"author":5,"featured_media":8304,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"slim_seo":{"title":"Fejleszt\u00e9si tartal\u00e9k t\u00e1rsas\u00e1gi ad\u00f3ban - BBC European TAX","description":"Az ad\u00f3z\u00f3 a j\u00f6v\u0151beni beruh\u00e1z\u00e1saira fejleszt\u00e9si tartal\u00e9kot k\u00e9pezhet. Ha \u00e9l ezzel a lehet\u0151s\u00e9ggel, akkor cs\u00f6kkenti az ad\u00f3z\u00e1s el\u0151tti eredm\u00e9ny\u00e9t az eredm\u00e9nytartal\u00e9kna"},"footnotes":""},"categories":[13],"tags":[],"class_list":["post-8342","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-hu"],"_links":{"self":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/posts\/8342","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/comments?post=8342"}],"version-history":[{"count":0,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/posts\/8342\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/media\/8304"}],"wp:attachment":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/media?parent=8342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/categories?post=8342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/tags?post=8342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}