BDO: Domestic companies often do not enjoy a significant discount

A not insignificant part of the amount of investments of domestic companies can be deducted from the corporate tax, the entry threshold of which has also recently been significantly reduced. However, some criteria must be paid attention to, Dr. Máté Vargha pointed out. The rules for the development tax benefit available from corporate tax changed favorably last year from the point of view of both large and small and medium-sized enterprises (hereinafter: SMEs). In the case of investments, the option provides a very significant corporate tax discount, up to 13 years after the investment has been activated. It is important that the discount directly reduces the amount of tax to be paid, not the tax base.

With the exception of the largest investments, the use of the development tax allowance is not subject to a permit. The only condition is the notification of the intention to the Ministry of Finance in the form specified in the legislation, and the discount itself can be used through self-taxation. It is precisely because of this ease – that is, that there is no pre-use control by the authorities – that it is very important to clarify in advance, with appropriate expertise, whether the conditions for using the discount are met by the company. The NAV mandatorily checks the legality of the use of this tax discount afterwards, which is understandable for such a significant amount, but it is not in itself a reason for a company not to take advantage of the opportunity.
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