levonhatóak

Levonhatóak is a Hungarian term used in tax and accounting language to denote expenses or items that can be deducted from a tax base or from revenue. The word is the nominative plural form of levonható, an adjective meaning deductible or eligible for subtraction. Levonhatóak refers to multiple items that qualify for deduction.

Etymology and grammar: Levonható is formed from the verb levonni (to deduct) plus the suffix -ható, which creates an adjective meaning “able to be deducted.” The plural ending -ak is added to form levonhatóak. The form can modify a noun (e.g., levonható költségek) or be used predicatively after a linking verb (e.g., Ezek a költségek levonhatóak).

Usage: The term is common in tax law, accounting, and invoicing to indicate items that are eligible for deduction. It is frequently used in formal writing, official guidelines, and financial reporting. Examples include: Ezek a költségek levonhatóak az adóalapból. A levonhatóak közé tartoznak a marketing- és irodai költségek, amennyiben megfelelnek a jogszabályi feltételeknek. In Hungarian practice, levonhatóak is often contrasted with non-deductible items, and the exact eligibility can depend on the relevant tax rules and documentation.

Relation to related terms: Levonás (deduction), adóalap (tax base), és ÁFA-levonás (VAT deduction) are closely related concepts. The term highlights eligibility for subtraction in financial calculations rather than actual payment, and the specifics are governed by applicable tax laws and accounting standards.

See also: Levonás, adóalap, ÁFA levonása, adókedvezmény.