{"id":2236,"date":"2026-03-18T22:55:11","date_gmt":"2026-03-18T21:55:11","guid":{"rendered":"https:\/\/lr-revision.se\/ostergyllen-linkoping\/?p=2236"},"modified":"2026-03-24T17:24:21","modified_gmt":"2026-03-24T16:24:21","slug":"avskrivning-byggnad-naringsverksamhet","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/ostergyllen-linkoping\/nyhet\/avskrivning-byggnad-naringsverksamhet\/","title":{"rendered":"Avskrivning p\u00e5 byggnad i n\u00e4ringsverksamhet"},"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><strong>Det finns s\u00e4rskilda skatteregler, f\u00f6r avskrivning i deklarationen, f\u00f6r en byggnad som anv\u00e4nds i n\u00e4ringsverksamhet. H\u00f6gsta f\u00f6rvaltningsdomstolen har pr\u00f6vat fr\u00e5gan om ett aktiebolag som inte hade skrivit av byggnaden i deklarationen under tv\u00e5 \u00e5r.<\/strong><\/p>\n\n\n\n<p>Fr\u00e5gan var nu om de \u00e5ren kunde skrivas av antingen under senare \u00e5r eller genom att f\u00f6rl\u00e4nga avskrivningstiden f\u00f6r byggnaden med tv\u00e5 \u00e5r.<\/p>\n\n\n\n<p>H\u00f6gsta f\u00f6rvaltningsdomstolen besvarade b\u00e5da fr\u00e5gorna med nej. Detta inneb\u00e4r att avskrivning varken f\u00e5r ske som en extra avskrivning eller en f\u00f6rl\u00e4ngning av avskrivningsperioden.<\/p>\n\n\n\n<p>Slutsatsen av domen \u00e4r att en n\u00e4ringsidkare beh\u00f6ver ta upp avskrivningar varje \u00e5r i deklarationen f\u00f6r att inte g\u00e5 miste om denna.<\/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_5b1ddef67a35cb3afaa1885cb33633e4\" 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\/ostergyllen-linkoping\/nyhet\/avskrivning-byggnad-naringsverksamhet\/' 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\/ostergyllen-linkoping\/nyhet\/avskrivning-byggnad-naringsverksamhet\/' 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:konstantinos&#46;&#108;&#97;&#109;&#98;&#114;&#111;&#112;&#111;&#117;&#108;&#111;&#115;&#64;&#108;&#x72;&#x2d;&#x72;&#x65;&#x76;&#x69;&#x73;&#x69;&#x6f;&#x6e;&#x2e;&#x73;&#x65;?body=https%3A%2F%2Flr-revision.se%2Fostergyllen-linkoping%2Fnyhet%2Favskrivning-byggnad-naringsverksamhet%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_a2021a34beca0ad5775443f64aa87096\" 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\/ostergyllen-linkoping\/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\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Det finns s\u00e4rskilda skatteregler, f\u00f6r avskrivning i deklarationen, f\u00f6r en byggnad som anv\u00e4nds i n\u00e4ringsverksamhet. H\u00f6gsta f\u00f6rvaltningsdomstolen har pr\u00f6vat fr\u00e5gan om ett aktiebolag som inte&#8230;<\/p>\n","protected":false},"author":11,"featured_media":2249,"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-2236","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-18 11:50:39","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/ostergyllen-linkoping\/wp-json\/wp\/v2\/posts\/2236","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/ostergyllen-linkoping\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/ostergyllen-linkoping\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-linkoping\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-linkoping\/wp-json\/wp\/v2\/comments?post=2236"}],"version-history":[{"count":2,"href":"https:\/\/lr-revision.se\/ostergyllen-linkoping\/wp-json\/wp\/v2\/posts\/2236\/revisions"}],"predecessor-version":[{"id":2257,"href":"https:\/\/lr-revision.se\/ostergyllen-linkoping\/wp-json\/wp\/v2\/posts\/2236\/revisions\/2257"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-linkoping\/wp-json\/wp\/v2\/media\/2249"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/ostergyllen-linkoping\/wp-json\/wp\/v2\/media?parent=2236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-linkoping\/wp-json\/wp\/v2\/categories?post=2236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-linkoping\/wp-json\/wp\/v2\/tags?post=2236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}