Eljött ez az év is. Már beszéltünk a törzstőke emelésről, azt is leírtam, hogy milyen lehetőségei vannak, de azóta történt egy s más és a határidő (2016. március 15.) is egyre sürgetőbbé válik.
Vegyük szemügyre közelebbről a két legjellemzőbb emelési lehetőséget.
- A legkevésbé szeretnénk törzstőke emelést eszközölni saját pénzből. Nem csak azért, mert igen könnyen találunk neki más helyet, hanem mert ezzel is emelkedik az esetleg addig is igen nehezen emészthető házipénztárunk.
- Létezik még az apport téma, ez amúgy egyszerű lenne, gép, jármű, ingatlan, bármi lehet, de értékének meghatározásához könyvvizsgáló szükséges.
- Törzstőke emelés történhet még tagi hitelből. Erre gondolom többen felkapjátok a fejeteket, hiszen sok olyan vállalkozás van, amely – az Isten tudja miért – rengeteg tagi hitellel rendelkezik… Első nekifutásra azt mondanám (és mondtam is), hogy ez – mivel a magánszemély elengedi – a társaságnak rendkívüli bevétel, társasági adó vonzattal, a magánszemélynek pedig ajándékozási illetéket kell fizetnie és jelentenie.
Azóta azonban olvastam már olyan megközelítést és végül is logikusnak tűnik, hogy a tagi hitel a magánszemély (tulajdonos) pénze, követelése a társasággal szemben, tehát ekkor az történik, hogy a tulajdonos a követelését apportként beviszi a társaságba. Ez törvényileg teljesen szabályos, tehát hajrá!
Mindenképpen beszéljétek meg a könyvelőtökkel, hogy nézzen utána a pontos könyvelési tételeknek, mert nem mindegy, hogyan könyveljük, ugyanis a törzstőke emeléseteket könnyen sima tagi kölcsön elengedésnek titulálja a NAV és akkor tényleg fizethettek utána!
- Maradt még a másik nagy kedvenc, az eredménytartalékból történő törzstőke emelés. A mi irodánkban az emelésre kötelezett társaságok mindegyike ezzel él.
Ha ezt a módot választjátok, figyelni kell néhány dologra.
Tudnunk kell, hogy ez tulajdonképpen egy ki nem fizetett, jóvá nem hagyott osztalék, tehát a magánszemély adófizetés nélkül jut vagyoni előnyhöz. Adófizetési kötelezettség akkor keletkezik majd, amikor az így megszerzett üzletrészeket elidegenítik (végelszámolás, felszámolás, átalakulás, stb. esetén), tehát időben eltolódik ugyan, de később fizetni kell! Ja: és ez nem fog elévülni az általános szabályok szerint…
A másik nagyon fontos dolog, hogy az Szja törvény 3.§ 34. pontja szerint értékpapír:
- minden olyan okirat, elektronikus jelsorozat, amely a kibocsátás helyének joga szerint értékpapírnak minősül, továbbá
- a közkereseti társaságban és a betéti társaságban fennálló részesedés, a korlátolt felelősségű társaság üzletrésze és a szövetkezeti részesedés.
Az Szja tv. 77/A. (4) bekezdés szerint pedig: “A belföldi székhelyű társas vállalkozás (átalakulása esetén jogutódja) –az adóévet követő január 31-éig – jegyzett tőkéjének a saját tőke terhére történő felemelését, átalakulását vagy az általa kibocsátott átváltoztatható kötvény átalakítását követően magánszemélyenként adatot szolgáltat az adóhatóság részére …”
Hogy mit jelent ez?
Konkrétan azt, hogy ha úgy dönt a Kft, hogy a – természetesen pozitív – eredménytartalékából oldja meg a törzstőke emelést, azt 2016. január 31-ig (azt hiszem, ez most hétvégére esik, úgyhogy február 1-ig) jelentenie kell azt a NAV-nak a 15K71-es nyomtatványon.
Könyvelővel tehát ebben az esetben is mielőbb egyeztetni kell, ha esetleg neki még nem jutott eszébe a törzstőke emelés ezen módja!
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