{"id":27591,"date":"2026-01-16T12:27:16","date_gmt":"2026-01-16T11:27:16","guid":{"rendered":"https:\/\/www.cyprusproperties.sk\/afa-5\/"},"modified":"2026-01-21T09:32:27","modified_gmt":"2026-01-21T08:32:27","slug":"afa-5","status":"publish","type":"post","link":"https:\/\/www.cyprusproperties.sk\/hu\/afa-5\/","title":{"rendered":"5%-os \u00e9s 19%-os \u00e1fa D\u00e9l-Cipruson &#8211; Jelenlegi szab\u00e1lyok"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n<h2 class=\"wp-block-heading\">A h\u00e9aszab\u00e1lyok f\u0151 v\u00e1ltoz\u00e1sa<\/h2>\n\n<p class=\"wp-block-paragraph\">A d\u00e9l-ciprusi \u00e1fa-rendszert aktualiz\u00e1lt\u00e1k.<br\/><strong>Az \u00e1fa mostant\u00f3l els\u0151sorban az ingatlan v\u00e9tel\u00e1r\u00e1n alapul<\/strong>, nem pedig az <strong>ingatlan<\/strong> m\u00e9ret\u00e9n <strong>, a 130<\/strong> m\u00b2-t <strong>meghalad\u00f3 ingatlanok eset\u00e9ben azonban fontos kiv\u00e9telt k\u00e9peznek<\/strong>.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">Mikor vonatkozik az 5%-os \u00e1fa?<\/h2>\n\n<p class=\"wp-block-paragraph\">A kedvezm\u00e9nyes, <strong>5%-os H\u00c9A-kulcs<\/strong> <strong>csak akkor<\/strong> <strong>alkalmazhat\u00f3<\/strong>, <strong>ha az al\u00e1bbi felt\u00e9telek mindegyike teljes\u00fcl:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>az ingatlan <strong>\u00faj (<\/strong> els\u0151 elad\u00e1s, nem viszontelad\u00e1s),<\/li>\n\n\n\n<li>a vev\u0151 <strong>mag\u00e1nszem\u00e9ly \u00e9s ciprusi ad\u00f3\u00fcgyi illet\u0151s\u00e9g\u0171 szem\u00e9ly,<\/strong><\/li>\n\n\n\n<li>az ingatlant a vev\u0151 els\u0151dleges <strong>lak\u00f3hely<\/strong>k\u00e9nt haszn\u00e1lja <strong>,<\/strong><\/li>\n\n\n\n<li>a lak\u00e1s vagy h\u00e1z <strong>nem haladja meg a 130 m\u00b2 fedett ter\u00fcletet.<\/strong><\/li>\n<\/ul>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">\u00c1rk\u00fcsz\u00f6b\u00f6k (\u00e1fa n\u00e9lk\u00fcl)<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>350 000 eur\u00f3ig \u2192 5% \u00c1FA<\/strong> <\/li>\n\n\n\n<li><strong>350 000 eur\u00f3 felett \u2192 kombin\u00e1lt<\/strong> <strong>h\u00e9a-kulcs:<\/strong>\n<ul class=\"wp-block-list\">\n<li>5% \u00c1FA az els\u0151 <strong>350 000 eur\u00f3<\/strong> ut\u00e1n<\/li>\n\n\n\n<li>19 % H\u00c9A a <strong>350 000 eur\u00f3t meghalad\u00f3<\/strong> \u00f6sszeg ut\u00e1n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">Gyakorlati p\u00e9lda<\/h2>\n\n<p class=\"wp-block-paragraph\">Az ingatlan \u00e1ra: <strong>400.000 eur\u00f3 (\u00e1fa n\u00e9lk\u00fcl)<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u20ac350,000 \u00d7 5%<\/li>\n\n\n\n<li>\u20ac50,000 \u00d7 19%<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u27a1\ufe0f <strong>A H\u00c9A-t a v\u00e9tel\u00e1r alapj\u00e1n ar\u00e1nyosan sz\u00e1m\u00edtj\u00e1k ki<\/strong>.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">Mikor \u00e9rv\u00e9nyes\u00fcl automatikusan a 19%-os \u00e1fa?<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>A teljes v\u00e9tel\u00e1rra a szok\u00e1sos 19%-os H\u00c9A-kulcs vonatkozik<\/strong>, ha:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>az ingatlan <strong>meghaladja a 130 m\u00b2-t (<\/strong> kiv\u00e9tel n\u00e9lk\u00fcl),<\/li>\n\n\n\n<li>az ingatlant <strong>befektet\u00e9si<\/strong> c\u00e9llal v\u00e1s\u00e1rolt\u00e1k <strong>(<\/strong> b\u00e9rbead\u00e1s, Airbnb stb.),<\/li>\n\n\n\n<li>a vev\u0151 <strong>nem ciprusi illet\u0151s\u00e9g\u0171,<\/strong><\/li>\n\n\n\n<li>az ingatlant <strong>nem els\u0151dleges lak\u00f3helyk\u00e9nt haszn\u00e1lj\u00e1k.<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u27a1\ufe0f Ezekben az esetekben a <strong>kedvezm\u00e9nyes 5%-os H\u00c9A-kulcs egy\u00e1ltal\u00e1n nem alkalmazhat\u00f3.<\/strong><\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">Befektetet\u00e9si ingatlanok<\/h2>\n\n<p class=\"wp-block-paragraph\">Ha egy lak\u00e1st vagy h\u00e1zat <strong>b\u00e9rbead\u00e1s vagy befektet\u00e9s c\u00e9lj\u00e1b\u00f3l<\/strong> v\u00e1s\u00e1rolnak <strong>,<\/strong> <strong>a<\/strong><br\/><strong>\u2192 19%-os \u00e1fa vonatkozik a teljes v\u00e9tel\u00e1rra<\/strong>, f\u00fcggetlen\u00fcl az ingatlan m\u00e9ret\u00e9t\u0151l vagy \u00e9rt\u00e9k\u00e9t\u0151l.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">Fontos megjegyz\u00e9sek<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>A kedvezm\u00e9nyes <strong>5%-os H\u00c9A-kulcs nem vonatkozik a tov\u00e1bb\u00e9rt\u00e9kes\u00edtett ingatlanokra.<\/strong><\/li>\n\n\n\n<li>A vev\u0151nek <strong>nem lehet m\u00e1r m\u00e1sik olyan ciprusi ingatlan tulajdonosa, amelyet<\/strong> a kedvezm\u00e9nyes H\u00c9A-kulcs alkalmaz\u00e1s\u00e1val v\u00e1s\u00e1rolt.<\/li>\n\n\n\n<li>A kedvezm\u00e9nyes H\u00c9A-kulcs ir\u00e1nti k\u00e9relmet <strong>hivatalos nyomtatv\u00e1nyon<\/strong> kell beny\u00fajtani <strong>az ad\u00f3hat\u00f3s\u00e1ghoz.<\/strong><\/li>\n\n\n\n<li>A k\u00e9relmez\u00e9si folyamatot \u00e1ltal\u00e1ban egy <strong>\u00fcgyv\u00e9d vagy a fejleszt\u0151<\/strong> int\u00e9zi.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A h\u00e9aszab\u00e1lyok f\u0151 v\u00e1ltoz\u00e1sa A d\u00e9l-ciprusi \u00e1fa-rendszert aktualiz\u00e1lt\u00e1k.Az \u00e1fa mostant\u00f3l els\u0151sorban az ingatlan v\u00e9tel\u00e1r\u00e1n alapul, nem pedig az ingatlan m\u00e9ret\u00e9n , a 130 m\u00b2-t meghalad\u00f3 ingatlanok eset\u00e9ben azonban fontos kiv\u00e9telt k\u00e9peznek. Mikor vonatkozik az 5%-os \u00e1fa? A kedvezm\u00e9nyes, 5%-os H\u00c9A-kulcs csak akkor alkalmazhat\u00f3, ha az al\u00e1bbi felt\u00e9telek mindegyike teljes\u00fcl: \u00c1rk\u00fcsz\u00f6b\u00f6k (\u00e1fa n\u00e9lk\u00fcl) Gyakorlati p\u00e9lda Az&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[538,543,598],"tags":[],"class_list":["post-27591","post","type-post","status-publish","format-standard","hentry","category-informaciok-vasarloknak","category-ingatlanvasarlas","category-ingatlanvasarlas-del-ciprus"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/posts\/27591","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/comments?post=27591"}],"version-history":[{"count":4,"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/posts\/27591\/revisions"}],"predecessor-version":[{"id":27925,"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/posts\/27591\/revisions\/27925"}],"wp:attachment":[{"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/media?parent=27591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/categories?post=27591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/tags?post=27591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}