{"id":2303,"date":"2025-09-14T13:48:50","date_gmt":"2025-09-14T11:48:50","guid":{"rendered":"https:\/\/lr-revision.se\/kungalv\/?p=2303"},"modified":"2025-09-29T18:23:53","modified_gmt":"2025-09-29T16:23:53","slug":"moms-i-fastighetsbolag-och-bostadsrattsforeningar","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/kungalv\/nyhet\/moms-i-fastighetsbolag-och-bostadsrattsforeningar\/","title":{"rendered":"Moms i fastighetsbolag och bostadsr\u00e4ttsf\u00f6reningar"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p id=\"block-57c700b7-1f22-4823-b6ff-52171409493b\"><strong>Det \u00e4r ingen moms p\u00e5 hyror f\u00f6r bost\u00e4der och avgifter till bostadsr\u00e4ttsf\u00f6reningar och n\u00e5gon moms f\u00e5r d\u00e4rf\u00f6r inte dras av. Finns det lokaler kan dessa vara registrerade f\u00f6r frivillig skattskyldighet och d\u00e5 ska moms l\u00e4ggas p\u00e5 hyran och den del av den ing\u00e5ende momsen som \u00e4r h\u00e4nf\u00f6rlig till lokalerna \u00e4r avdragsgill. En viktig fr\u00e5ga blir d\u00e5 hur man ska f\u00f6rdela den ing\u00e5ende momsen p\u00e5 gemensamma kostnader, dvs s\u00e5dana som b\u00e5de avser bost\u00e4der och lokaler.<\/strong>\u00a0<\/p>\n\n\n\n<p id=\"block-57c700b7-1f22-4823-b6ff-52171409493b\">Skatteverkets uppfattning har hittills varit att momsen ska f\u00f6rdelas efter hur stora ytor som anv\u00e4nds f\u00f6r bost\u00e4der respektive lokaler. EU:s regler till\u00e5ter att momsen ist\u00e4llet f\u00f6rdelas efter t.ex. en ber\u00e4kningsmetod som grundas p\u00e5 oms\u00e4ttningen. H\u00f6gsta f\u00f6rvaltningsdomstolen har nu kommit fram till att den oms\u00e4ttningsbaserade metoden f\u00e5r anv\u00e4ndas \u00e4ven av fastighetsbolag och bostadsr\u00e4ttsf\u00f6reningar. Eftersom hyran i regel \u00e4r h\u00f6gre f\u00f6r lokaler j\u00e4mf\u00f6rt med bost\u00e4der inneb\u00e4r detta normalt ett h\u00f6gre momsavdrag f\u00f6r fastighets\u00e4garen\/bostadsr\u00e4ttsf\u00f6reningen j\u00e4mf\u00f6rt med om yta anv\u00e4nds.&nbsp;&nbsp;<\/p>\n\n\n\n<p id=\"block-57c700b7-1f22-4823-b6ff-52171409493b\"><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><div id=\"share-block_61b098dc78a4b\" class=\"acf-block share my-2\">\n    <div class=\"block__content\">\n        <div class=\"font-bold text-dark\">\n            Dela eller skriv ut        <\/div>\n        <div class=\"icons flex space-x-2 mt-1\">\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center off\" href='https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https:\/\/lr-revision.se\/kungalv\/nyhet\/moms-i-fastighetsbolag-och-bostadsrattsforeningar\/' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fab fa-linkedin\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center off\" href='https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/lr-revision.se\/kungalv\/nyhet\/moms-i-fastighetsbolag-och-bostadsrattsforeningar\/' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fab fa-facebook-f\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center\" href='mailto:bo&#46;ost&#104;&#64;&#108;&#114;&#45;&#114;&#101;&#x76;&#x69;&#x73;&#x69;&#x6f;&#x6e;&#x2e;&#x73;&#x65;?body=https%3A%2F%2Flr-revision.se%2Fkungalv%2Fnyhet%2Fmoms-i-fastighetsbolag-och-bostadsrattsforeningar%2F' target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fas fa-envelope\"><\/i>\n                <\/a>\n            <\/span>\n            <span class=\"link link--primary-icon\" style=\"height: 1.5rem;\">\n                <a class=\"flex items-end justify-center\" href='javascript:;' onclick=\"window.print();return false;\" target='_blank' rel='noreferrer noopener' style=\"width: 1.5rem; height: 1.5rem;\">\n                    <i class=\"fas fa-print\"><\/i>\n                <\/a>\n            <\/span>\n        <\/div>\n    <\/div>\n<\/div>\n\n\n<div id=\"template-posts-block_61b0b734c6298\" class=\"acf-block template-posts\">\n    <div class=\"block__content\">\n        <!-- wp:spacer {\"height\":10} -->\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:buttons -->\n<div class=\"wp-block-buttons\"><!-- wp:button {\"borderRadius\":0,\"backgroundColor\":\"green\",\"textColor\":\"white\"} -->\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-green-background-color has-text-color has-background no-border-radius\" href=\"https:\/\/lr-revision.se\/kungalv\/prenumeration\/\">Prenumerera p\u00e5 nyhetsbrevet<\/a><\/div>\n<!-- \/wp:button --><\/div>\n<!-- \/wp:buttons -->    <\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n\n\n<h2>&nbsp;<\/h2>\n<\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Det \u00e4r ingen moms p\u00e5 hyror f\u00f6r bost\u00e4der och avgifter till bostadsr\u00e4ttsf\u00f6reningar och n\u00e5gon moms f\u00e5r d\u00e4rf\u00f6r inte dras av. Finns det lokaler kan dessa&#8230;<\/p>\n","protected":false},"author":6,"featured_media":2304,"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-2303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-12 18:39:57","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/posts\/2303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/comments?post=2303"}],"version-history":[{"count":1,"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/posts\/2303\/revisions"}],"predecessor-version":[{"id":2305,"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/posts\/2303\/revisions\/2305"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/media\/2304"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/media?parent=2303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/categories?post=2303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/kungalv\/wp-json\/wp\/v2\/tags?post=2303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}