{"id":931,"date":"2023-02-08T22:47:46","date_gmt":"2023-02-09T01:47:46","guid":{"rendered":"https:\/\/noticias-gerais.online\/?p=931"},"modified":"2023-03-01T08:06:19","modified_gmt":"2023-03-01T11:06:19","slug":"imposto-sobre-doacao","status":"publish","type":"post","link":"https:\/\/noticias-gerais.online\/hu\/imposto-sobre-doacao\/","title":{"rendered":"<strong>aj\u00e1nd\u00e9koz\u00e1si ad\u00f3<\/strong>"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Az aj\u00e1nd\u00e9koz\u00e1si ad\u00f3, r\u00f6viden ITCMD, az egyik leggyakoribb jelenleg el\u00e9rhet\u0151 ad\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Azonban sz\u00e1mos k\u00e9rd\u00e9s mer\u00fcl fel ezzel kapcsolatban, \u00e9s ezen a tartalommal leegyszer\u0171s\u00edtj\u00fck az eg\u00e9sz folyamatot az \u00d6n sz\u00e1m\u00e1ra.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menj\u00fcnk?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Mi az aj\u00e1nd\u00e9koz\u00e1si ad\u00f3 \u00e9s hogyan m\u0171k\u00f6dik?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/02\/Contabilidade-Imposto-de-Renda-1080-\u00d7-350-px-500-\u00d7-350-px.jpg\" alt=\"\" class=\"wp-image-1545\" width=\"527\" height=\"370\" srcset=\"https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/02\/Contabilidade-Imposto-de-Renda-1080-\u00d7-350-px-500-\u00d7-350-px.jpg 500w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/02\/Contabilidade-Imposto-de-Renda-1080-\u00d7-350-px-500-\u00d7-350-px-300x210.jpg 300w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/02\/Contabilidade-Imposto-de-Renda-1080-\u00d7-350-px-500-\u00d7-350-px-150x105.jpg 150w\" sizes=\"auto, (max-width: 527px) 100vw, 527px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Ismertebb a r\u00f6vid\u00edt\u00e9se alapj\u00e1n <a href=\"https:\/\/pt.wikipedia.org\/wiki\/Imposto_de_transmiss%C3%A3o_causa_mortis_e_doa%C3%A7%C3%A3o\" target=\"_blank\" rel=\"noopener\">ITCMD<\/a>, Az \u00f6r\u00f6k\u00f6s\u00f6d\u00e9si \u00e9s aj\u00e1nd\u00e9koz\u00e1si ad\u00f3 az \u00f6r\u00f6ks\u00e9gekre \u00e9s az adom\u00e1nyokra kivetett ad\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ebben az esetben az ad\u00f3z\u00e1s k\u00e9tf\u00e9lek\u00e9ppen t\u00f6rt\u00e9nhet, vagy az \u00e1llam, vagy a sz\u00f6vets\u00e9gi k\u00f6rzet \u00e1ltal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ez\u00e9rt az ad\u00f3kulcsok \u00e1llamonk\u00e9nt elt\u00e9r\u0151ek lesznek. Teh\u00e1t, ha S\u00e3o Paul\u00f3ban \u00e9lsz, az ad\u00f3kulcsod elt\u00e9r majd egy Minas Gerais-ban \u00e9l\u0151\u00e9t\u0151l.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az ad\u00f3 ebben az esetben akkor keletkezik, amikor a tulajdonos hal\u00e1la miatt ingatlant kapsz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az egyik legnagyobb k\u00e9rd\u00e9s minden bizonnyal a p\u00e9nz vagy m\u00e1s t\u00edpus\u00fa \u00e1ruk adom\u00e1nyoz\u00e1s\u00e1hoz kapcsol\u00f3dik, mivel k\u00e9ts\u00e9ges, hogy l\u00e9tezik-e adom\u00e1nyoz\u00e1si ad\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A v\u00e1lasz igen, m\u00e9g akkor is, ha k\u00e9szp\u00e9nzes adom\u00e1nyr\u00f3l van sz\u00f3, az ad\u00f3t meg kell fizetni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A fizet\u00e9s \u00e1ltal\u00e1ban a k\u00f6zjegyz\u0151i irod\u00e1ban t\u00f6rt\u00e9nik, amikor befejezed a rendez\u00e9si folyamatot.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ki fizeti az aj\u00e1nd\u00e9koz\u00e1si ad\u00f3t?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az aj\u00e1nd\u00e9koz\u00e1si ad\u00f3t a vagyont\u00e1rgy megaj\u00e1nd\u00e9kozottja fizeti, f\u00fcggetlen\u00fcl att\u00f3l, hogy mit aj\u00e1nd\u00e9koznak.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ha az \u00f6r\u00f6k\u00f6s\u00f6k egyike \u00fagy d\u00f6nt, hogy lemond az \u00f6r\u00f6ks\u00e9gr\u0151l, ez a lemond\u00e1s is ad\u00f3k\u00f6teles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hogy ez megt\u00f6rt\u00e9njen, adom\u00e1nyk\u00e9nt adj\u00e1k, \u00e9s a t\u00f6bbi \u00f6r\u00f6k\u00f6s, akik megkapj\u00e1k a r\u00e9szt, az \u00e9rt\u00e9k szerint fizetnek.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Mennyi az aj\u00e1nd\u00e9koz\u00e1si ad\u00f3 \u00e9rt\u00e9ke?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ahogy kor\u00e1bban eml\u00edtett\u00fck, minden \u00e1llam maga hat\u00e1rozza meg a saj\u00e1t ad\u00f3kulcs\u00e1t, amelynek fels\u0151 hat\u00e1r\u00e1t a sz\u00f6vets\u00e9gi k\u00f6rzet szabja meg.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1992 \u00f3ta a korm\u00e1ny el\u0151\u00edrta, hogy az adom\u00e1nyozott vagyon \u00e9rt\u00e9ke ut\u00e1n legfeljebb 8%-t kell fizetni, amely \u00e1llamonk\u00e9nt v\u00e1ltozik.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fontos itt odafigyelni, mert m\u00edg egyes \u00e1llamok fix \u00e9rt\u00e9keket hat\u00e1roznak meg, m\u00e1sok progressz\u00edv ad\u00f3kulcsot v\u00e1lasztottak.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az adom\u00e1nyoz\u00e1si folyamat progressz\u00edv ad\u00f3kulcsai azt jelentik, hogy min\u00e9l nagyobb az adom\u00e1nyozott vagyon, ann\u00e1l magasabb ad\u00f3t kell fizetni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az al\u00e1bbiakban bemutatunk n\u00e9h\u00e1ny \u00e1llamot \u00e9s az \u00e1ltaluk kiadott ad\u00f3kat:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bahia \u2013 Progressz\u00edv ar\u00e1ny 3,5%-t\u0151l 8%-ig;<\/li>\n\n\n\n<li>Sz\u00f6vets\u00e9gi k\u00f6rzet \u2013 Progressz\u00edv kulcs 4%-t\u0151l 6%-ig;<\/li>\n\n\n\n<li>S\u00e3o Paulo \u2013 4% fix \u00e1rfolyam;<\/li>\n\n\n\n<li>Santa Catarina \u2013 Progressz\u00edv ar\u00e1ny 1%-t\u0151l 8%-ig;<\/li>\n\n\n\n<li>Par\u00e1 \u2013 4% fix kamatoz\u00e1s\u00fa.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Hogyan sz\u00e1m\u00edtj\u00e1k ki az ad\u00f3 \u00f6sszeg\u00e9t?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Most, hogy m\u00e1r ismeri az aj\u00e1nd\u00e9koz\u00e1si ad\u00f3 m\u0171k\u00f6d\u00e9s\u00e9t, n\u00e9zz\u00fcnk egy gyakorlati p\u00e9ld\u00e1t arra, hogyan alkalmazz\u00e1k.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tegy\u00fck fel, hogy \u00f6r\u00f6k\u00f6lsz egy 500 ezer R$ \u00e9rt\u00e9k\u0171 h\u00e1zat, \u00e9s m\u00e1r a saj\u00e1tod van.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mivel az \u00e1llami ad\u00f3kulcs 4%, akkor 20 ezer R$-t kell fizetnie. <a href=\"https:\/\/pt.wikipedia.org\/wiki\/Imposto_de_transmiss%C3%A3o_causa_mortis_e_doa%C3%A7%C3%A3o\" target=\"_blank\" rel=\"noopener\">ITCMD<\/a>, az aj\u00e1nd\u00e9koz\u00e1si ad\u00f3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Mikor nem kell ad\u00f3t fizetni?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00e1r az aj\u00e1nd\u00e9koz\u00e1si ad\u00f3 a szab\u00e1ly, bizonyos esetekben nem felt\u00e9tlen\u00fcl alkalmazand\u00f3, amelyeket az al\u00e1bbiakban t\u00e1rgyalunk:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2013 Munkaviszony:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nem kell ad\u00f3t fizetnie, ha a kapott vagyon az adom\u00e1nyoz\u00f3 munkaviszony\u00e1hoz kapcsol\u00f3dik.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Teh\u00e1t, ha p\u00e9ld\u00e1ul \u00e9letbiztos\u00edt\u00e1sb\u00f3l sz\u00e1rmazik a p\u00e9nz, akkor azt nem kell bevallani.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tov\u00e1bb\u00e1 az olyan t\u00e9telek, mint a fizet\u00e9sek, b\u00e9rek, d\u00edjaz\u00e1s, d\u00edjak \u00e9s egy\u00e9b juttat\u00e1sok, amelyek a munkav\u00e1llal\u00f3t megilletik, mentesek az ad\u00f3 al\u00f3l.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9rdemes megjegyezni, hogy a kifizet\u00e9s alatt \u00e1ll\u00f3 nyugd\u00edjak ut\u00e1n sem kell ad\u00f3t fizetni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2013 Ingatlanadom\u00e1nyoz\u00e1s:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00e9t olyan eset van, amikor mentes\u00fclhet az aj\u00e1nd\u00e9koz\u00e1si ad\u00f3 megfizet\u00e9se al\u00f3l, ha aj\u00e1nd\u00e9kba kap ingatlant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az els\u0151 k\u00f6vetelm\u00e9ny, hogy \u00d6n, az adom\u00e1ny kedvezm\u00e9nyezettje, kor\u00e1bban nem kaphatott egyn\u00e9l t\u00f6bb ingatlant, \u00e9s hogy az adom\u00e1nyozott ingatlan a saj\u00e1t haszn\u00e1lat\u00e1ra szolg\u00e1ljon, azaz benne fog lakni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Egy m\u00e1sik olyan helyzet, amikor mentes\u00fclhet a fizet\u00e9s al\u00f3l, az az eset, ha nincs m\u00e1s ingatlana, csak az az ingatlan, amelyben lakik, \u00e9s az aj\u00e1nd\u00e9kozott ingatlan \u00e9rt\u00e9ke nem haladja meg a 20 ezer R$-t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ez a legnehezebben el\u0151\u00e1ll\u00f3 helyzet, mivel manaps\u00e1g ritka, hogy egy ingatlan ne ker\u00fclj\u00f6n t\u00f6bbe, mint 20 ezer R$.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2013 Term\u00e9szetbeni adom\u00e1ny:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az adom\u00e1nyb\u00f3l kapott ad\u00f3 megfizet\u00e9s\u00e9nek elker\u00fcl\u00e9se \u00e9rdek\u00e9ben az \u00f6sszeg nem haladhatja meg a 2 ezer R$-t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ezen \u00f6sszeg felett fizet\u00e9s sz\u00fcks\u00e9ges.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Most, hogy m\u00e1r tudja, hogyan m\u0171k\u00f6dik az aj\u00e1nd\u00e9koz\u00e1si ad\u00f3, fontos, hogy figyelemmel k\u00eds\u00e9rje, \u00e9s elker\u00fclje, hogy t\u00f6bbet fizessen az adom\u00e1nyozott vagyont\u00e1rgy\u00e9rt, mint amennyit kellene.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ha tov\u00e1bbi k\u00e9rd\u00e9sei vannak, k\u00e9rj\u00fck, vegye fel vel\u00fcnk a kapcsolatot, hogy seg\u00edthess\u00fcnk.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/noticias-gerais.online\/hu\/serasa-premium-como-consultar-o-seu-cpf\/\">Serasa Pr\u00e9mium \u2013 El\u0151ny\u00f6k<\/a><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>O imposto sobre doa\u00e7\u00e3o, que recebe a sigla ITCMD, \u00e9 um dos mais comuns que existem atualmente quando falamos de tributa\u00e7\u00e3o. Entretanto, surgem muitas d\u00favidas frente a ela e atrav\u00e9s deste conte\u00fado vamos simplificar todo esse processo para voc\u00ea. Vamos l\u00e1? O que \u00e9 e como funciona o Imposto sobre Doa\u00e7\u00e3o? Conhecido mais pela sua [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":932,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[35],"class_list":["post-931","post","type-post","status-publish","format-standard","has-post-thumbnail","category-financas","tag-recentes"],"_links":{"self":[{"href":"https:\/\/noticias-gerais.online\/hu\/wp-json\/wp\/v2\/posts\/931","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/noticias-gerais.online\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/noticias-gerais.online\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/noticias-gerais.online\/hu\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/noticias-gerais.online\/hu\/wp-json\/wp\/v2\/comments?post=931"}],"version-history":[{"count":0,"href":"https:\/\/noticias-gerais.online\/hu\/wp-json\/wp\/v2\/posts\/931\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/noticias-gerais.online\/hu\/wp-json\/wp\/v2\/media\/932"}],"wp:attachment":[{"href":"https:\/\/noticias-gerais.online\/hu\/wp-json\/wp\/v2\/media?parent=931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/noticias-gerais.online\/hu\/wp-json\/wp\/v2\/categories?post=931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/noticias-gerais.online\/hu\/wp-json\/wp\/v2\/tags?post=931"}],"curies":[{"name":"munkaf\u00fczet","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}