{"id":6593,"date":"2026-09-29T07:21:03","date_gmt":"2026-09-29T07:21:03","guid":{"rendered":"https:\/\/livingmarbella.hu\/spanyol-ingatlanadozas-magyaroknak\/"},"modified":"2026-09-29T07:21:52","modified_gmt":"2026-09-29T07:21:52","slug":"spanyol-ingatlanadozas-magyaroknak","status":"publish","type":"post","link":"https:\/\/livingmarbella.hu\/en\/spanyol-ingatlanadozas-magyaroknak\/","title":{"rendered":"Spanyol ingatlanad\u00f3z\u00e1s magyar tulajdonosnak \u2013 IBI, IRNR \u00e9s a t\u00f6bbi (2026)"},"content":{"rendered":"<p class=\"lm-byline\"><em>Author: <strong>Vikt\u00f3ria Udvarnoki<\/strong> \u2014 real estate expert, Living Marbella<\/em><\/p>\n<h1>Spanyol ingatlanad\u00f3z\u00e1s magyar tulajdonosnak \u2014 IBI, IRNR \u00e9s a t\u00f6bbi (2026)<\/h1>\n<p><strong>Milyen ad\u00f3t fizet egy magyar tulajdonos a spanyol ingatlanja ut\u00e1n? R\u00f6viden: v\u00e1s\u00e1rl\u00e1skor egyszeri illet\u00e9ket\/\u00c1F\u00c1-t, \u00e9vente helyi ingatlanad\u00f3t (IBI) \u00e9s nem-rezidens j\u00f6vedelemad\u00f3t (IRNR), elad\u00e1skor pedig t\u0151kenyeres\u00e9g-ad\u00f3t.<\/strong> Az al\u00e1bbi \u00e9rt\u00e9kek Andal\u00fazi\u00e1ra (Costa del Sol), 2026-os t\u00e1j\u00e9koztat\u00f3 adatok \u2014 a konkr\u00e9t \u00f6sszeg egy\u00e9ni helyzett\u0151l f\u00fcgg.<\/p>\n<h2>1. V\u00e1s\u00e1rl\u00e1skori ad\u00f3k (Andal\u00fazia)<\/h2>\n<ul>\n<li><strong>Haszn\u00e1lt ingatlan:<\/strong> \u00e1truh\u00e1z\u00e1si illet\u00e9k (ITP) <strong>fix 7%<\/strong> a k\u00f6zjegyz\u0151i v\u00e9tel\u00e1r (vagy a kataszteri referencia\u00e9rt\u00e9k, amelyik magasabb) alapj\u00e1n. Andal\u00fazia a 2021-es reform \u00f3ta az egyik legkedvez\u0151bb r\u00e9gi\u00f3.<\/li>\n<li><strong>\u00daj\u00e9p\u00edt\u00e9s\u0171 ingatlan:<\/strong> \u00c1FA (IVA) <strong>10%<\/strong> + okirati illet\u00e9k (AJD) <strong>1,2%<\/strong>.<\/li>\n<li>Ezekhez j\u00f6n k\u00f6zjegyz\u0151, \u00fcgyv\u00e9d, tulajdon-bejegyz\u00e9s \u2014 \u00f6sszess\u00e9g\u00e9ben a v\u00e9tel\u00e1r felett kb. <strong>+10\u201313%<\/strong>.<\/li>\n<\/ul>\n<h2>2. \u00c9ves ad\u00f3k<\/h2>\n<ul>\n<li><strong>IBI (helyi ingatlanad\u00f3):<\/strong> a kataszteri \u00e9rt\u00e9k <strong>0,4\u20131,1%-a<\/strong> (v\u00e1rosi ingatlan), \u00f6nkorm\u00e1nyzatf\u00fcgg\u0151.<\/li>\n<li><strong>IRNR (nem-rezidens j\u00f6vedelemad\u00f3):<\/strong> EU\/EGT-illet\u0151s\u00e9g\u0171eknek <strong>19%<\/strong>. Ha nem adja ki az ingatlant, akkor is fizetend\u0151 egy <strong>v\u00e9lelmezett j\u00f6vedelem<\/strong> ut\u00e1n: annak alapja a kataszteri \u00e9rt\u00e9k <strong>1,1%-a<\/strong> (vagy 2%-a, ha nincs friss kataszteri fel\u00fclvizsg\u00e1lat), amit 19%-kal ad\u00f3ztatnak.<\/li>\n<li><strong>Comunidad:<\/strong> nem ad\u00f3, de rendszeres k\u00f6z\u00f6s k\u00f6lts\u00e9g.<\/li>\n<\/ul>\n<h2>3. B\u00e9rbead\u00e1si ad\u00f3z\u00e1s<\/h2>\n<p>A b\u00e9rleti j\u00f6vedelem IRNR al\u00e1 esik, EU\/EGT-illet\u0151s\u00e9g\u0171eknek <strong>19%<\/strong>, a kapcsol\u00f3d\u00f3 k\u00f6lts\u00e9gek ar\u00e1nyos levon\u00e1s\u00e1val (pl. IBI, kamat, comunidad, karbantart\u00e1s). A hozamsz\u00e1m\u00edt\u00e1st a b\u00e9rbead\u00e1si hozamokr\u00f3l sz\u00f3l\u00f3 cikk\u00fcnk mutatja.<\/p>\n<h2>4. Elad\u00e1skori t\u0151kenyeres\u00e9g<\/h2>\n<ul>\n<li><strong>T\u0151kenyeres\u00e9g-ad\u00f3<\/strong> nem-rezidens EU\/EGT-elad\u00f3nak <strong>19%<\/strong> a nyeres\u00e9g ut\u00e1n.<\/li>\n<li><strong>Retenci\u00f3n:<\/strong> a vev\u0151 a v\u00e9tel\u00e1r <strong>3%-\u00e1t visszatartja<\/strong> \u00e9s befizeti az ad\u00f3hat\u00f3s\u00e1gnak nem-rezidens elad\u00f3n\u00e1l (ez a v\u00e9gs\u0151 ad\u00f3ba besz\u00e1m\u00edt).<\/li>\n<li><strong>Plusval\u00eda municipal:<\/strong> az \u00f6nkorm\u00e1nyzatnak fizetend\u0151, a telek \u00e9rt\u00e9kn\u00f6veked\u00e9s\u00e9hez k\u00f6t\u0151d\u0151 helyi ad\u00f3.<\/li>\n<\/ul>\n<h2>5. Magyar vonatkoz\u00e1s \u2014 kett\u0151s ad\u00f3ztat\u00e1s<\/h2>\n<p>Magyarorsz\u00e1g \u00e9s Spanyolorsz\u00e1g k\u00f6z\u00f6tt hat\u00e1lyos a kett\u0151s ad\u00f3ztat\u00e1s elker\u00fcl\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 egyezm\u00e9ny, amely rendezi, melyik j\u00f6vedelem hol ad\u00f3zik \u2014 a c\u00e9l, hogy ugyanazt a j\u00f6vedelmet ne ad\u00f3ztass\u00e1k meg k\u00e9tszer. A pontos besz\u00e1m\u00edt\u00e1st ad\u00f3tan\u00e1csad\u00f3val \u00e9rdemes egyeztetni.<\/p>\n<h2>Praktikus tippek<\/h2>\n<ol>\n<li>Sz\u00e1moljon a teljes ad\u00f3terhel\u00e9ssel m\u00e1r a v\u00e1s\u00e1rl\u00e1s el\u0151tt.<\/li>\n<li>Nem-rezidensk\u00e9nt is legyen NIE-sz\u00e1ma \u00e9s ad\u00f3bevall\u00e1sa.<\/li>\n<li>B\u00e9rbead\u00e1sn\u00e1l vezessen k\u00f6lts\u00e9g-nyilv\u00e1ntart\u00e1st a levonhat\u00f3s\u00e1g miatt.<\/li>\n<li>Dolgozzon spanyol ad\u00f3tan\u00e1csad\u00f3val.<\/li>\n<\/ol>\n<h2>Next step<\/h2>\n<p>A Living Marbella a teljes \u00fcgyint\u00e9z\u00e9sben seg\u00edt, ad\u00f3tan\u00e1csad\u00f3i h\u00e1tt\u00e9rrel. K\u00e9rjen konzult\u00e1ci\u00f3t: +36 30 338 3101.<\/p>\n<hr \/>\n<h2>FAQ<\/h2>\n<p><strong>Mi az IBI?<\/strong> \u00c9ves helyi ingatlanad\u00f3 a kataszteri \u00e9rt\u00e9k 0,4\u20131,1%-a alapj\u00e1n, \u00f6nkorm\u00e1nyzatf\u00fcgg\u0151.<br \/>\n<strong>Mennyi az IRNR?<\/strong> EU\/EGT-illet\u0151s\u00e9g\u0171eknek 19%; kiad\u00e1s n\u00e9lk\u00fcl is fizetend\u0151 a v\u00e9lelmezett j\u00f6vedelem (a kataszteri \u00e9rt\u00e9k ~1,1%-a) ut\u00e1n, 19%-kal.<br \/>\n<strong>Mennyi az illet\u00e9k v\u00e1s\u00e1rl\u00e1skor?<\/strong> Haszn\u00e1ltn\u00e1l 7% ITP (Andal\u00fazia), \u00faj\u00e9p\u00edt\u00e9sn\u00e9l 10% \u00c1FA + 1,2% AJD.<br \/>\n<strong>Mennyit visznek el elad\u00e1skor?<\/strong> 19% t\u0151kenyeres\u00e9g-ad\u00f3, \u00e9s a vev\u0151 3%-ot visszatart (retenci\u00f3n) nem-rezidens elad\u00f3n\u00e1l.<br \/>\n<strong>Elker\u00fclhet\u0151 a kett\u0151s ad\u00f3ztat\u00e1s?<\/strong> Igen, a HU\u2013ES egyezm\u00e9ny ezt rendezi \u2014 ad\u00f3tan\u00e1csad\u00f3val.<\/p>\n<hr \/>\n<p>Jogi nyilatkozat<br \/>\nEz a cikk \u00e1ltal\u00e1nos, 2026-os t\u00e1j\u00e9koztat\u00e1s (Andal\u00fazia), nem min\u0151s\u00fcl ad\u00f3tan\u00e1csad\u00e1snak. A konkr\u00e9t ad\u00f3z\u00e1s egy\u00e9ni helyzett\u0151l \u00e9s a mindenkori hat\u00e1lyos szab\u00e1lyokt\u00f3l f\u00fcgg \u2014 d\u00f6nt\u00e9s el\u0151tt k\u00e9rjen szak\u00e9rt\u0151i tan\u00e1csot.<\/p>\n<h2>Related articles<\/h2>\n<ul>\n<li><a href=\"\/en\/costa-del-sol-ingatlanbefektetes-magyaroknak-2026\/\">Costa del Sol ingatlanbefektet\u00e9s magyar szemmel \u2013 teljes \u00fatmutat\u00f3 (2026)<\/a><\/li>\n<li><a href=\"\/en\/elet-a-costa-del-solon\/\">Living on the Costa del Sol \u2013 everyday life through Hungarian eyes<\/a><\/li>\n<li><a href=\"\/en\/costa-del-sol-ingatlanszotar-fogalmak\/\">Costa del Sol real estate dictionary \u2013 the terms of Spanish real estate buying<\/a><\/li>\n<\/ul>\n<hr>\n<p class=\"lm-author\"><strong>Vikt\u00f3ria Udvarnoki<\/strong> \u2014 real estate expert, Living Marbella<br \/>Economist, OKJ real estate agent and interior designer; works in Hungarian, English and Spanish. Phone: +36 30 338 3101<\/p>","protected":false},"excerpt":{"rendered":"<p>Szerz\u0151: Udvarnoki Vikt\u00f3ria \u2014 ingatlanszak\u00e9rt\u0151, Living Marbella Spanyol ingatlanad\u00f3z\u00e1s magyar tulajdonosnak \u2014 IBI, IRNR \u00e9s a t\u00f6bbi (2026) Milyen ad\u00f3t fizet egy magyar tulajdonos a spanyol ingatlanja ut\u00e1n? R\u00f6viden: v\u00e1s\u00e1rl\u00e1skor egyszeri illet\u00e9ket\/\u00c1F\u00c1-t, \u00e9vente helyi ingatlanad\u00f3t (IBI) \u00e9s nem-rezidens j\u00f6vedelemad\u00f3t (IRNR), elad\u00e1skor pedig t\u0151kenyeres\u00e9g-ad\u00f3t. Az al\u00e1bbi \u00e9rt\u00e9kek Andal\u00fazi\u00e1ra (Costa del Sol), 2026-os t\u00e1j\u00e9koztat\u00f3 adatok \u2014 a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":6600,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[24],"tags":[],"class_list":["post-6593","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","grve-entry-item","grve-blog-item"],"_links":{"self":[{"href":"https:\/\/livingmarbella.hu\/en\/wp-json\/wp\/v2\/posts\/6593","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/livingmarbella.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/livingmarbella.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/livingmarbella.hu\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/livingmarbella.hu\/en\/wp-json\/wp\/v2\/comments?post=6593"}],"version-history":[{"count":1,"href":"https:\/\/livingmarbella.hu\/en\/wp-json\/wp\/v2\/posts\/6593\/revisions"}],"predecessor-version":[{"id":6601,"href":"https:\/\/livingmarbella.hu\/en\/wp-json\/wp\/v2\/posts\/6593\/revisions\/6601"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/livingmarbella.hu\/en\/wp-json\/wp\/v2\/media\/6600"}],"wp:attachment":[{"href":"https:\/\/livingmarbella.hu\/en\/wp-json\/wp\/v2\/media?parent=6593"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/livingmarbella.hu\/en\/wp-json\/wp\/v2\/categories?post=6593"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/livingmarbella.hu\/en\/wp-json\/wp\/v2\/tags?post=6593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}