Az elmúlt hónapban kértem egy állásfoglalást a NAV-tól az egyik egyéni vállalkozónk számára, aki a vállalkozása mellett, magánszemélyként szeretne ingatlant bérbe adni; s akinek ezzel kapcsolatban felmerült néhány kérdése: hogyan jelentjük, milyen számlatömböt szerezzen be, milyen adószám alatt állítsa ki a számláit, hogyan fog adózni a bevétele után, stb…
A napokban érkezett meg a válasz, melyet változtatás nélkül teszek közzé, az egyszerűség és a könnyebb olvashatóság kedvéért a kérdéseket és a rájuk érkező válaszokat összeollóztam.
Az egyik főállású egyéni vállalkozónk magánszemélyként ingatlant szeretne bérbe adni, a vállalkozásától függetlenül.
A következő kérdések merültek fel ezzel kapcsolatban:
– Hogyan kell jelentenünk az új tevékenységet (NAV felé, illetve Okmányiroda felé kell-e jelenteni). Jelenleg a 101E nyomtatványon jelentettük, jelölve, hogy a tevékenységet a vállalkozási tevékenységtől elkülönülten végzi, jó, illetve elegendő ez így?
Levelében foglaltakra tekintettel megállapítható, hogy amennyiben a magánszemély szándékának megfelelően a bérbeadási tevékenységet az egyéni vállalkozói tevékenységétől függetlenül kívánja végezni, és erre vonatkozóan a 15T101E jelű nyomtatványt megfelelően kitöltve benyújtotta, akkor ezzel összefüggésben további teendője nincs.
– Ha új adószámot nem kap erre a tevékenységre – azt az információt kaptuk, hogy egy magánszemélynek csak egy adószáma lehet – , akkor a kiállított számláin milyen adószámot kell feltüntetnie, azt, melyet a vállalkozásával kapcsolatban kapott akkor is, ha ezt a tevékenységet ettől elkülönülten végzi? Be kell szereznie erre a tevékenységre egy teljesen új számlatömböt? Ha igen, akkor azt milyen adószámra – esetleg az adóazonosító jelére – kérje?
Abban az esetben, ha az egyéni vállalkozói nyilvántartásban szereplő tevékenységén kívül magánszemélyként kíván ingatlan bérbeadási tevékenységet folytatni – függetlenül attól, hogy több tevékenységet végez – csak egyetlen adószámmal rendelkezhet. Ebben az esetben a beszerzett számlatömböt használhatja, az ingatlan bérbeadási tevékenység okán nem szükséges új számlatömböt beszereznie. Ugyanakkor nem kifogásolható az sem, ha a bérbeadási tevékenység ellenértékének bizonylatolása eltérő számlatömbből történik.
– Hogyan fog adózni utána? Jól gondolom, hogy a vállalkozási tevékenységétől függetlenül, a vállalkozói jövedelmébe ez nem fog beleszámítani?
A személyi jövedelemadóról szóló 1995. évi CXVII. törvény (a továbbiakban: Szja. tv.) 3.§ 17. pontja alapján egyéni vállalkozó:
a) az egyéni vállalkozóról és az egyéni cégről szóló törvény szerinti egyéni vállalkozói nyilvántartásban szereplő magánszemély, az említett nyilvántartásban rögzített tevékenysége(i) tekintetében azzal, hogy nem minősül egyéni vállalkozónak az a magánszemély, aki az ingatlan-bérbeadási tevékenységéből származó bevételére az önálló tevékenységből származó jövedelemre, vagy a tételes átalányadózásra vonatkozó rendelkezések alkalmazását választja, kizárólag a választott rendelkezések szerinti adózási mód alapjául szolgáló bevételei tekintetében.
Önálló tevékenység minden olyan tevékenység, amelynek eredményeként a magánszemély bevételhez jut, és amely e törvény szerint nem tartozik a nem önálló tevékenység körébe. Ide tartozik a bérbeadó tevékenysége is [Szja. tv. 16. § (1) bekezdés].
Önálló tevékenységből származó bevétel minden olyan bevétel, amelyet a magánszemély e tevékenységével összefüggésben vagy egyébként az e tevékenysége alapjául szolgáló jogviszonyára tekintettel megszerez [Szja. tv. 16. § (3) bekezdés].
Ennek megfelelően, ha magánszemély az ingatlant nem egyéni vállalkozói minőségében adja bérbe, akkor az abból származó bevétel sem minősülhet egyéni vállalkozói bevételnek, hanem azt önálló tevékenységből származó bevételének kell tekinteni.
Felhívom továbbá a figyelmét, hogy az egészségügyi hozzájárulásról szóló 1998. évi LXVI. törvény 3. § (3) bekezdés e) pontja alapján vizsgálni kell azt is, hogy keletkezik-e a magánszemélynek az ingatlan bérbeadásából [Szja tv. 16. § (1) bekezdés] származó jövedelme után 14 százalékos mértékű egészségügyi hozzájárulás fizetési kötelezettsége.
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