{"id":193,"date":"2014-03-26T05:51:14","date_gmt":"2014-03-26T05:51:14","guid":{"rendered":"http:\/\/www.medosoft.hu\/?p=193"},"modified":"2018-03-29T18:06:47","modified_gmt":"2018-03-29T18:06:47","slug":"tamogassa-kedvenc-sportegyesuletet-adomentes-belepo-vagy-berlet-vasarlasaval","status":"publish","type":"post","link":"https:\/\/www.medosoft.hu\/?p=193","title":{"rendered":"T\u00e1mogassa kedvenc sportegyes\u00fclet\u00e9t ad\u00f3mentes bel\u00e9p\u0151 vagy b\u00e9rlet v\u00e1s\u00e1rl\u00e1s\u00e1val"},"content":{"rendered":"<p>2014-t\u0151l a szem\u00e9lyi j\u00f6vedelemad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny lehet\u0151v\u00e9 teszi, hogy v\u00e1llalkoz\u00e1sa keret\u00e9ben ad\u00f3mentesen t\u00e1mogassa kedvenc sportegyes\u00fclet\u00e9t \u00fagy, hogy saj\u00e1t mag\u00e1nak, hozz\u00e1tartoz\u00f3inak, vagy alkalmazottjai r\u00e9sz\u00e9re sportbel\u00e9p\u0151t, vagy b\u00e9rletet v\u00e1s\u00e1rol. Ez az \u00f6sszeg teljes eg\u00e9sz\u00e9ben elsz\u00e1molhat\u00f3 k\u00f6lts\u00e9gk\u00e9nt az \u00d6n c\u00e9g\u00e9ben, de m\u00e9gsem keletkezik a mag\u00e1nszem\u00e9lynek \u00e9s a munk\u00e1ltat\u00f3nak sem ad\u00f3k\u00f6telezetts\u00e9ge.<\/p>\n<p>Az SZJA t\u00f6rv\u00e9ny (1995. \u00e9vi CXVII. tv) 1. sz\u00e1m\u00fa mell\u00e9klet\u00e9nek 8.28 (a) pontja ad erre lehet\u0151s\u00e9get:<\/p>\n<blockquote><p><em>A nem p\u00e9nzben kapott juttat\u00e1sok k\u00f6z\u00fcl ad\u00f3mentes:<\/em><br \/>\n<em>8.28. az ingyenesen vagy kedvezm\u00e9nyesen<\/em><br \/>\n<em>a) juttatott, a sportr\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 tartoz\u00f3 sportrendezv\u00e9nyre sz\u00f3l\u00f3 bel\u00e9p\u0151jegy, b\u00e9rlet;<\/em><\/p><\/blockquote>\n<p>Teh\u00e1t az SZJA t\u00f6rv\u00e9ny se nem sport\u00e1gat, se nem fels\u0151 \u00f6sszeghat\u00e1rt nem hat\u00e1roz meg \u00edgy b\u00e1rmely sportrendezv\u00e9nyre b\u00e1rmekkora \u00f6sszeg\u0171 bel\u00e9p\u0151jegy \u00e9s b\u00e9rlet v\u00e1s\u00e1rolhat\u00f3 \u00e9s adhat\u00f3 ad\u00f3mentesen a munkav\u00e1llal\u00f3k, valamint a tulajdonosok r\u00e9sz\u00e9re.<\/p>\n<p>T\u00e1mogassa kedvenc sportegyes\u00fclet\u00e9t ad\u00f3mentes bel\u00e9p\u0151 v\u00e1s\u00e1rl\u00e1s\u00e1val!<\/p>\n<p><a title=\"B\u00e9k\u00e9scsabai El\u0151re Football Club\" href=\"http:\/\/www.1912elore.hu\/\" target=\"_blank\" rel=\"noopener\">B\u00e9k\u00e9scsaba 1912 Football Club<\/a><\/p>\n<p><a title=\"B\u00e9k\u00e9scsabai El\u0151re N\u0151i K\u00e9zilabda Sport Egyes\u00fclet\" href=\"http:\/\/www.elorenkse.hu\/\" target=\"_blank\" rel=\"noopener\">B\u00e9k\u00e9scsabai El\u0151re N\u0151i K\u00e9zilabda Sport Egyes\u00fclet<\/a><\/p>\n\n\t\t<style type=\"text\/css\">\n\t\t\t#gallery-1 {\n\t\t\t\tmargin: auto;\n\t\t\t}\n\t\t\t#gallery-1 .gallery-item {\n\t\t\t\tfloat: left;\n\t\t\t\tmargin-top: 10px;\n\t\t\t\ttext-align: center;\n\t\t\t\twidth: 33%;\n\t\t\t}\n\t\t\t#gallery-1 img {\n\t\t\t\tborder: 2px solid #cfcfcf;\n\t\t\t}\n\t\t\t#gallery-1 .gallery-caption {\n\t\t\t\tmargin-left: 0;\n\t\t\t}\n\t\t\t\/* see gallery_shortcode() in wp-includes\/media.php *\/\n\t\t<\/style>\n\t\t<div id='gallery-1' class='gallery galleryid-193 gallery-columns-3 gallery-size-thumbnail'><dl class='gallery-item'>\n\t\t\t<dt class='gallery-icon portrait'>\n\t\t\t\t<a href='https:\/\/www.medosoft.hu\/?attachment_id=196'><img loading=\"lazy\" decoding=\"async\" width=\"142\" height=\"150\" src=\"https:\/\/www.medosoft.hu\/wp-content\/uploads\/2014\/03\/el\u0151refc-142x150.png\" class=\"attachment-thumbnail size-thumbnail\" alt=\"\" aria-describedby=\"gallery-1-196\" \/><\/a>\n\t\t\t<\/dt>\n\t\t\t\t<dd class='wp-caption-text gallery-caption' id='gallery-1-196'>\n\t\t\t\tB\u00e9k\u00e9scsabai El\u0151re FC\n\t\t\t\t<\/dd><\/dl><dl class='gallery-item'>\n\t\t\t<dt class='gallery-icon portrait'>\n\t\t\t\t<a href='https:\/\/www.medosoft.hu\/?attachment_id=197'><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.medosoft.hu\/wp-content\/uploads\/2014\/03\/elorenkc-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail\" alt=\"\" aria-describedby=\"gallery-1-197\" \/><\/a>\n\t\t\t<\/dt>\n\t\t\t\t<dd class='wp-caption-text gallery-caption' id='gallery-1-197'>\n\t\t\t\tB\u00e9k\u00e9scsabai NKC\n\t\t\t\t<\/dd><\/dl>\n\t\t\t<br style='clear: both' \/>\n\t\t<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>2014-t\u0151l a szem\u00e9lyi j\u00f6vedelemad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny lehet\u0151v\u00e9 teszi, hogy v\u00e1llalkoz\u00e1sa keret\u00e9ben ad\u00f3mentesen t\u00e1mogassa kedvenc sportegyes\u00fclet\u00e9t \u00fagy, hogy saj\u00e1t mag\u00e1nak, hozz\u00e1tartoz\u00f3inak, vagy alkalmazottjai r\u00e9sz\u00e9re sportbel\u00e9p\u0151t, vagy b\u00e9rletet v\u00e1s\u00e1rol. Ez az \u00f6sszeg teljes eg\u00e9sz\u00e9ben elsz\u00e1molhat\u00f3 k\u00f6lts\u00e9gk\u00e9nt az \u00d6n c\u00e9g\u00e9ben, de m\u00e9gsem keletkezik &hellip; <a class=\"more-link\" href=\"https:\/\/www.medosoft.hu\/?p=193\">tov\u00e1bb<\/a><\/p>","protected":false},"author":1,"featured_media":199,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-segedletek"],"_links":{"self":[{"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/posts\/193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=193"}],"version-history":[{"count":5,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/posts\/193\/revisions"}],"predecessor-version":[{"id":408,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/posts\/193\/revisions\/408"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=\/wp\/v2\/media\/199"}],"wp:attachment":[{"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.medosoft.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}