{"id":1992,"date":"2026-02-03T14:15:50","date_gmt":"2026-02-03T13:15:50","guid":{"rendered":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/?p=1992"},"modified":"2026-02-03T14:21:24","modified_gmt":"2026-02-03T13:21:24","slug":"aktiebolag-foreningar-skattereduktion","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/nyhet\/aktiebolag-foreningar-skattereduktion\/","title":{"rendered":"Aktiebolag och ekonomiska f\u00f6reningar f\u00e5r r\u00e4tt till skattereduktion f\u00f6r g\u00e5vor"},"content":{"rendered":"\n
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Riksdagen har beslutat att aktiebolag, ekonomiska f\u00f6reningar och andra juridiska personer, som betalar bolagsskatt, kan f\u00e5 en minskning av bolagsskatten f\u00f6r vissa g\u00e5vor. Reglerna g\u00e4ller f\u00f6r g\u00e5vor som l\u00e4mnas efter den 1 januari 2026.<\/strong><\/p>\n\n\n\n

Skattereduktion inneb\u00e4r att bolagsskatten minskas om bolaget eller f\u00f6reningen ger en g\u00e5va f\u00f6r att fr\u00e4mja vetenskaplig forskning eller social hj\u00e4lpverksamhet till en godk\u00e4nd mottagare av g\u00e5vorna. P\u00e5 Skatteverkets hemsida kommer man att kunna se vilka g\u00e5vomottagare som \u00e4r godk\u00e4nda. En g\u00e5va m\u00e5ste vara p\u00e5 minst 2 000 kr per tillf\u00e4lle och maximalt 800 000 kr per kalender\u00e5r. Detta inneb\u00e4r en maximal skattereduktion p\u00e5 164 800 kr.<\/p>\n\n\n\n

Observera att r\u00e4tten till skattereduktion r\u00e4knas per kalender\u00e5r och inte f\u00f6ljer bolagets r\u00e4kenskaps\u00e5r. Skattereduktion f\u00f6ruts\u00e4tter ans\u00f6kan och den l\u00e4mnas i inkomstskattedeklarationen.<\/p>\n\n\n\n

Reglerna inneb\u00e4r att handelsbolag, kommanditbolag, ideella f\u00f6reningar och d\u00f6dsbon inte kan f\u00e5 skattereduktion d\u00e5 de normalt inte betalar statlig bolagsskatt. Avr\u00e4kning sker allts\u00e5 inte mot till exempel fastighetsskatt eller fastighetsavgift som dessa juridiska personer kan betala.<\/p>\n<\/div>\n\n\n\n

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Riksdagen har beslutat att aktiebolag, ekonomiska f\u00f6reningar och andra juridiska personer, som betalar bolagsskatt, kan f\u00e5 en minskning av bolagsskatten f\u00f6r vissa g\u00e5vor. Reglerna g\u00e4ller…<\/p>\n","protected":false},"author":11,"featured_media":1993,"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-1992","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 13:06:17","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts\/1992","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/comments?post=1992"}],"version-history":[{"count":1,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts\/1992\/revisions"}],"predecessor-version":[{"id":1994,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/posts\/1992\/revisions\/1994"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/media\/1993"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/media?parent=1992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/categories?post=1992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/lr-revision-falkenberg\/wp-json\/wp\/v2\/tags?post=1992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}