Az aj\u00e1nd\u00e9koz\u00e1si illet\u00e9k a vagyonszerz\u00e9si illet\u00e9k egyik fajt\u00e1ja. A kor\u00e1bban r\u00e9szletesen taglalt aj\u00e1nd\u00e9koz\u00e1si jog\u00fcgylethez kapcsol\u00f3dik, aj\u00e1nd\u00e9koz\u00e1si illet\u00e9ket annak kell fizetnie, aki aj\u00e1nd\u00e9koz\u00e1s \u00fatj\u00e1n vagyont szerzett, kiv\u00e9ve, ha a jog\u00fcgylet mentes az illet\u00e9k al\u00f3l.<\/p>\n\n\n\n
Az aj\u00e1nd\u00e9koz\u00e1si illet\u00e9k t\u00e1rgya lehet ingatlan aj\u00e1nd\u00e9koz\u00e1sa, ing\u00f3 aj\u00e1nd\u00e9koz\u00e1sa, esetleg vagyoni \u00e9rt\u00e9k\u0171 jognak ingyenes alap\u00edt\u00e1sa. Az ut\u00f3bbira p\u00e9ld\u00e1ul szolg\u00e1l, amikor valaki a saj\u00e1t tulajdon\u00fa dolg\u00e1n \u2013 gyakran ingatlan\u00e1n \u2013 m\u00e1snak haszon\u00e9lvezeti jogot enged, ellen\u00e9rt\u00e9k n\u00e9lk\u00fcl, ingyenesen.<\/p>\n\n\n\n
Az aj\u00e1nd\u00e9koz\u00e1s akkor esik illet\u00e9kfizet\u00e9s al\u00e1, ha a jog\u00fcgyletr\u0151l okiratot \u00e1ll\u00edtottak ki vagy ing\u00f3 aj\u00e1nd\u00e9koz\u00e1sa eset\u00e9n az egy f\u0151re jut\u00f3 aj\u00e1nd\u00e9k forgalmi \u00e9rt\u00e9ke meghaladja a 150.000.-Ft-ot.<\/p>\n\n\n\n
Az aj\u00e1nd\u00e9koz\u00e1si illet\u00e9k \u00e1ltal\u00e1nos m\u00e9rt\u00e9ke 18%, lak\u00e1stulajdon eset\u00e9ben 9%. Az illet\u00e9k alapja a megaj\u00e1nd\u00e9kozottnak jut\u00f3 vagyon tiszta \u00e9rt\u00e9ke, ami azt jelenti, hogy ha p\u00e9ld\u00e1ul az aj\u00e1nd\u00e9koz\u00f3 fenntartja a haszon\u00e9lvezeti jog\u00e1t a dologra, akkor a megaj\u00e1nd\u00e9kozott illet\u00e9kfizet\u00e9s\u00e9nek alapja a dolog teljes forgalmi \u00e9rt\u00e9k\u00e9nek \u00e9s az aj\u00e1nd\u00e9koz\u00f3 haszon\u00e9lvezeti joga \u00e9rt\u00e9k\u00e9nek k\u00fcl\u00f6nb\u00f6zete lesz.<\/p>\n\n\n\n
Fontos megeml\u00edteni, hogy mentes az aj\u00e1nd\u00e9koz\u00e1si illet\u00e9k al\u00f3l az aj\u00e1nd\u00e9koz\u00f3 egyenes \u00e1gi rokona (ide\u00e9rtve az \u00f6r\u00f6kbefogad\u00e1son alapul\u00f3 rokoni kapcsolatot is), illetve h\u00e1zast\u00e1rsa \u00e1ltal megszerzett aj\u00e1nd\u00e9k, tov\u00e1bb\u00e1 az aj\u00e1nd\u00e9koz\u00f3 testv\u00e9re \u00e1ltal megszerzett aj\u00e1nd\u00e9k is. Testv\u00e9r alatt nem csak \u2013 a k\u00f6znyelv szerinti \u2013 \u00e9destestv\u00e9rt kell \u00e9rteni, hanem a f\u00e9ltestv\u00e9rt is.<\/p>\n\n\n\n
Kelt, Kiskunf\u00e9legyh\u00e1za, 2026. m\u00e1jus 13.<\/p>\n","protected":false},"excerpt":{"rendered":"
Az aj\u00e1nd\u00e9koz\u00e1si illet\u00e9k a vagyonszerz\u00e9si illet\u00e9k egyik fajt\u00e1ja. A kor\u00e1bban r\u00e9szletesen taglalt aj\u00e1nd\u00e9koz\u00e1si jog\u00fcgylethez kapcsol\u00f3dik, aj\u00e1nd\u00e9koz\u00e1si illet\u00e9ket annak kell fizetnie, aki aj\u00e1nd\u00e9koz\u00e1s \u00fatj\u00e1n vagyont szerzett, kiv\u00e9ve, ha a jog\u00fcgylet mentes az illet\u00e9k al\u00f3l. Az aj\u00e1nd\u00e9koz\u00e1si illet\u00e9k t\u00e1rgya lehet ingatlan aj\u00e1nd\u00e9koz\u00e1sa, ing\u00f3 aj\u00e1nd\u00e9koz\u00e1sa, esetleg vagyoni \u00e9rt\u00e9k\u0171 jognak ingyenes alap\u00edt\u00e1sa. Az ut\u00f3bbira p\u00e9ld\u00e1ul szolg\u00e1l, amikor valaki a […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-288","post","type-post","status-publish","format-standard","hentry","category-egyeb","entry"],"_links":{"self":[{"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=\/wp\/v2\/posts\/288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=288"}],"version-history":[{"count":1,"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=\/wp\/v2\/posts\/288\/revisions"}],"predecessor-version":[{"id":289,"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=\/wp\/v2\/posts\/288\/revisions\/289"}],"wp:attachment":[{"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/drhorvathaugyved.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}