{"id":1787,"date":"2024-04-24T14:51:17","date_gmt":"2024-04-24T12:51:17","guid":{"rendered":"https:\/\/lr-revision.se\/avl\/okategoriserade\/moms-vid-delad-anvandning-av-lokaler\/"},"modified":"2024-10-10T10:19:18","modified_gmt":"2024-10-10T08:19:18","slug":"moms-vid-delad-anvandning-av-lokaler","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/avl\/nyhet\/moms-vid-delad-anvandning-av-lokaler\/","title":{"rendered":"Moms vid delad anv\u00e4ndning av lokaler"},"content":{"rendered":"\n<p><strong><em>H\u00f6gsta f\u00f6rvaltningsdomstolen har tidigare kommit fram till att det inte finns n\u00e5got som hindrar frivillig registrering till merv\u00e4rdesskatt i de fall flera hyresg\u00e4ster delar samma yta. Skatteverket har nu gjort en ny tolkning av r\u00e4ttsl\u00e4get efter domarna.<\/em><\/strong><\/p>\n\n\n\n<p>Enligt Skatteverket \u00e4r det inte sj\u00e4lvklart med registrering f\u00f6r frivillig skattskyldighet n\u00e4r uthyrning sker till flera hyresg\u00e4ster och d\u00e4r n\u00e5gon av dem driver momsfri verksamhet. Om n\u00e5gon av hyresg\u00e4sterna driver momsfri verksamhet kan det inneb\u00e4ra att f\u00f6ruts\u00e4ttningarna f\u00f6r frivillig skattskyldighet inte \u00e4r uppfyllda. Enligt Skatteverket ska f\u00f6ruts\u00e4ttningarna f\u00f6r momspliktig verksamhet bed\u00f6mas lokal f\u00f6r lokal. Det kan ocks\u00e5 handla om v\u00e4xelvis anv\u00e4ndning av lokalen, till exempel ett bolag som i en lokal driver momspliktig verksamhet p\u00e5 dagtid och som p\u00e5 kv\u00e4llstid hyr ut lokalen till en ideell f\u00f6rening (momsfri verksamhet). Sannolikt kommer Skatteverkets nya st\u00e4llningstagande att leda till nya processer och kanske vet vi om n\u00e5gra \u00e5r vad som egentligen g\u00e4ller.<\/p>\n\n\n\n<p><em>K\u00e4lla: Skatteverkets st\u00e4llningstagande 2023-12-138 Dnr 8-2671490<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f6gsta f\u00f6rvaltningsdomstolen har tidigare kommit fram till att det inte finns n\u00e5got som hindrar frivillig registrering till merv\u00e4rdesskatt i de fall flera hyresg\u00e4ster delar samma&#8230;<\/p>\n","protected":false},"author":6,"featured_media":1434,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1787","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-12 07:57:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/posts\/1787","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/comments?post=1787"}],"version-history":[{"count":1,"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/posts\/1787\/revisions"}],"predecessor-version":[{"id":1795,"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/posts\/1787\/revisions\/1795"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/media\/1434"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/media?parent=1787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/categories?post=1787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/avl\/wp-json\/wp\/v2\/tags?post=1787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}