How can the Jedlik grant and the TAO tax allowance be combined?

The two are different in nature: the Jedlik Ányos Program is a non-repayable grant, while the allowance under TAO Act 22/H. § is a corporate tax allowance, which can be claimed in the tax year in which the battery storage is commissioned or in the following tax year, and then in the subsequent five tax years. They can be combined, but the maximum aid intensity under the EU General Block Exemption Regulation (GBER) applies to the combined amount of the two: 50% for small enterprises, 40% for medium-sized enterprises and 30% for large enterprises. In other words, if the grant does not provide support up to the ceiling, the difference can be filled with the TAO allowance — but it is not possible to go above the ceiling. One frequently overlooked limitation: for the same investment, 22/H. § cannot be cumulated with the 22/E. § (energy efficiency) or the 22/B. § (development) allowance. As separate investments, however, it can — for example, 22/H. for the storage and 22/E. for the solar system. A further condition is that a valid grid connection agreement and network usage agreement must be in place by the filing of the tax return for the tax year of first use.