Az Orsz\u00e1ggy\u0171l\u00e9s kor\u00e1bbi felhatalmaz\u00e1sa alapj\u00e1n a Korm\u00e1ny az 596\/2022. Korm. r-ben szab\u00e1lyozta a 30 \u00e9v alatti any\u00e1k ad\u00f3kedvezm\u00e9ny\u00e9t, mely szab\u00e1lyoz\u00e1s 2023. janu\u00e1r 1-\u00e9n l\u00e9p hat\u00e1lyba. Ez a kedvezm\u00e9ny a 4 vagy t\u00f6bb gyermeket nevel\u0151 any\u00e1k, illetve a 25 \u00e9v alatti fiatalok ad\u00f3kedvezm\u00e9nye ut\u00e1n, de pl. az els\u0151 h\u00e1zasok kedvezm\u00e9nye \u00e9s a csal\u00e1di kedvezm\u00e9ny el\u0151tt \u00e9rv\u00e9nyes\u00edthet\u0151.<\/p>\n\n\n\n
A 30 \u00e9v alatti anya fogalm\u00e1t a Szja tv., a szem\u00e9lyi j\u00f6vedelemad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyre utalva \u00e1llap\u00edtja meg a korm\u00e1ny rendelet. A kedvezm\u00e9nyre az az anya jogosult, aki egy\u00e9bk\u00e9nt – m\u00e1s jogszab\u00e1ly szerint – gyermekre tekintettel csal\u00e1di p\u00f3tl\u00e9kra saj\u00e1t szem\u00e9ly\u00e9ben jogosult vagy ezen jogosultnak k\u00f6z\u00f6s h\u00e1ztart\u00e1sban \u00e9l\u0151, csal\u00e1di p\u00f3tl\u00e9kra nem jogosult h\u00e1zast\u00e1rsa. A v\u00e1rand\u00f3s n\u0151 is jogosult a kedvezm\u00e9nyre, amennyiben a magzat ut\u00e1n csal\u00e1di kedvezm\u00e9nyre is jogosult. Term\u00e9szetesen nemcsak a v\u00e9r szerinti gyermek, hanem az \u00f6r\u00f6kbefogadott gyermek ut\u00e1n is \u00e9rv\u00e9nyes\u00edthet\u0151 a kedvezm\u00e9ny, ha az egy\u00e9b felt\u00e9telek fenn\u00e1llnak.<\/p>\n\n\n\n
Az \u00e9letkorhoz k\u00f6t\u00f6tt jogosults\u00e1g miatt a rendelet szab\u00e1lyozza, hogy a jogosults\u00e1g – a tov\u00e1bbi felt\u00e9telek megl\u00e9te eset\u00e9n – mikor kezd\u0151dik \u00e9s mikor \u00e9r v\u00e9get. Jogosults\u00e1gi h\u00f3napk\u00e9nt az a h\u00f3nap vehet\u0151 figyelembe, amelyben a fiatal anya csal\u00e1di kedvezm\u00e9nyre val\u00f3 jogosults\u00e1g fenn\u00e1ll, de legkor\u00e1bban a 25. \u00e9let\u00e9ve bet\u00f6lt\u00e9s\u00e9nek h\u00f3napj\u00e1t k\u00f6vet\u0151 h\u00f3nap. A kedvezm\u00e9ny legfeljebb annak az \u00e9vnek az utols\u00f3 jogosults\u00e1gi h\u00f3napj\u00e1ig \u00e9rv\u00e9nyes\u00edthet\u0151, amely \u00e9vben a fiatal anya bet\u00f6lti a 30. \u00e9let\u00e9v\u00e9t.<\/p>\n\n\n\n
30 \u00e9v alatti any\u00e1k kedvezm\u00e9ny\u00e9re jogosult fiatal anya az ad\u00f3el\u0151leg-meg\u00e1llap\u00edt\u00e1s\u00e1ra k\u00f6telezett kifizet\u0151 r\u00e9sz\u00e9re tett ad\u00f3el\u0151leg-nyilatkozatban nyilatkozik a kedvezm\u00e9ny \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9r\u0151l. A 30 \u00e9v alatti any\u00e1k kedvezm\u00e9ny\u00e9re jogosult fiatal anya els\u0151k\u00e9nt a 25. \u00e9let\u00e9ve bet\u00f6lt\u00e9se h\u00f3napj\u00e1t k\u00f6vet\u0151 h\u00f3napra vonatkoz\u00f3an tehet e kedvezm\u00e9ny \u00e9rv\u00e9nyes\u00edt\u00e9se \u00e9rdek\u00e9ben ad\u00f3el\u0151leg-nyilatkozatot. Az ad\u00f3el\u0151leg-nyilatkozat tartalmazza a nyilatkoz\u00f3 mag\u00e1nszem\u00e9ly nev\u00e9t \u00e9s ad\u00f3azonos\u00edt\u00f3 jel\u00e9t, a nyilatkoz\u00f3 mag\u00e1nszem\u00e9ly r\u00e9sz\u00e9re bev\u00e9telt juttat\u00f3 kifizet\u0151, munk\u00e1ltat\u00f3 nev\u00e9t (elnevez\u00e9s\u00e9t) \u00e9s ad\u00f3sz\u00e1m\u00e1t, a gyermek nev\u00e9t \u00e9s ad\u00f3azonos\u00edt\u00f3 jel\u00e9t, magzat (ikermagzat) eset\u00e9ben a v\u00e1rand\u00f3ss\u00e1g t\u00e9ny\u00e9re vonatkoz\u00f3 kijelent\u00e9st.<\/p>\n\n\n\n
Rendk\u00edv\u00fcl fontos azonban, hogy a Rendelet 5.\u00a7-a szerint a kedvezm\u00e9nyt az veheti ig\u00e9nybe, akinek a magzat\u00e1ra, v\u00e9r szerinti vagy \u00f6r\u00f6kbe fogadott gyermek\u00e9re tekintettel a csal\u00e1di kedvezm\u00e9nyre val\u00f3 jogosults\u00e1ga 2022 december 31-\u00e9t k\u00f6vet\u0151en ny\u00edlik meg. <\/p>\n\n\n\n
Kelt, Kiskunf\u00e9legyh\u00e1za, 2023 janu\u00e1r 1-<\/p>\n","protected":false},"excerpt":{"rendered":"
Az Orsz\u00e1ggy\u0171l\u00e9s kor\u00e1bbi felhatalmaz\u00e1sa alapj\u00e1n a Korm\u00e1ny az 596\/2022. Korm. r-ben szab\u00e1lyozta a 30 \u00e9v alatti any\u00e1k ad\u00f3kedvezm\u00e9ny\u00e9t, mely szab\u00e1lyoz\u00e1s 2023. janu\u00e1r 1-\u00e9n l\u00e9p hat\u00e1lyba. Ez a kedvezm\u00e9ny a 4 vagy t\u00f6bb gyermeket nevel\u0151 any\u00e1k, illetve a 25 \u00e9v alatti fiatalok ad\u00f3kedvezm\u00e9nye ut\u00e1n, de pl. az els\u0151 h\u00e1zasok kedvezm\u00e9nye \u00e9s a csal\u00e1di kedvezm\u00e9ny el\u0151tt \u00e9rv\u00e9nyes\u00edthet\u0151. 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