{"id":1272,"date":"2022-02-04T08:25:39","date_gmt":"2022-02-04T07:25:39","guid":{"rendered":"https:\/\/lr-revision.se\/ostergyllen-motala\/okategoriserade\/belopp-och-procent-copy\/"},"modified":"2022-11-28T16:28:17","modified_gmt":"2022-11-28T15:28:17","slug":"leasing-eller-avbetalningskop","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/ostergyllen-motala\/nyhet\/leasing-eller-avbetalningskop\/","title":{"rendered":"Leasing eller avbetalningsk\u00f6p?"},"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><em>Om du v\u00e4ljer leasing eller k\u00f6p p\u00e5 avbetalning kan f\u00e5 stora skattem\u00e4ssiga konsekvenser. S\u00e4rskilt n\u00e4r det g\u00e4ller personbilar. Se hur Skatteverkets nya syn p\u00e5 gr\u00e4nsdragningen p\u00e5verkar ditt f\u00f6retag.<\/em><\/strong><\/p>\n\n\n\n<p>Gr\u00e4nsdragningen mellan leasing, som \u00e4r ett slags hyresavtal, och avbetalningsk\u00f6p, som inneb\u00e4r k\u00f6p p\u00e5 kredit, \u00e4r inte knivskarp men kan ha stora konsekvenser n\u00e4r det g\u00e4ller redovisning, inkomstskatt och moms. Momseffekterna g\u00e4ller s\u00e4rskilt personbilar eftersom moms normalt inte \u00e4r avdragsgill vid k\u00f6p av en personbil, halva momsen \u00e4r d\u00e4remot avdragsgill vid finansiell leasing. Skatteverket har nu \u00e4ndrat sin syn p\u00e5 gr\u00e4nsdragningen mellan leasing och avbetalningsk\u00f6p.<\/p>\n\n\n\n<p>Enligt Skatteverkets uppfattning anses ett leasingavtal vara ett avbetalningsk\u00f6p n\u00e4r n\u00e5gon av f\u00f6ljande tv\u00e5 punkter \u00e4r uppfyllda:<\/p>\n\n\n\n<ul class=\"list list--default wp-block-list\">\n<li>K\u00f6paren\/brukaren \u00e4r skyldig att k\u00f6pa ut leasingobjektet n\u00e4r leasingperioden \u00e4r slut eller \u00e4r skyldig att anvisa en k\u00f6pare till leasingobjektet. Att brukaren har r\u00e4tt men inte skyldighet att k\u00f6pa ut leasingobjektet f\u00f6r\u00e4ndrar inte dess karakt\u00e4r av leasingavtal. Det \u00e4r det finstilta i avtalet som avg\u00f6r gr\u00e4nsdragningen.<\/li>\n\n\n\n<li>Det redan n\u00e4r leasingavtalet ing\u00e5s \u00e4r klart att utk\u00f6pspriset vid leasingavtalets utg\u00e5ng \u00e4r s\u00e5 l\u00e5gt att det \u00e4r uppenbart att det enda ekonomiskt realistiska alternativet \u00e4r att \u00f6verta varan. Med andra ord f\u00e5r restv\u00e4rdet inte s\u00e4ttas f\u00f6r l\u00e5gt.<\/li>\n<\/ul>\n\n\n\n<p>Vad f\u00e5r det d\u00e5 f\u00f6r konsekvenser om en transaktion behandlas som leasingavtal eller avbetalningsk\u00f6p.<\/p>\n\n\n\n<p>Redovisning: Ett leasingavtal behandlas i redovisningen som ett hyresavtal. Den leasade tillg\u00e5ngen redovisas inte i balansr\u00e4kningen, med undantag f\u00f6r eventuell f\u00f6rh\u00f6jd eng\u00e5ngshyra, och leasingavgifter \u00e4r kostnader i r\u00f6relsen. Undantag fr\u00e5n dessa regler finns f\u00f6r koncernredovisningar och mycket stora f\u00f6retag. Vid avbetalningsk\u00f6p redovisas tillg\u00e5ngen som en anl\u00e4ggningstillg\u00e5ng och skulden till kreditgivaren som en skuld. Avskrivning och r\u00e4ntor m.m. redovisas som kostnad, d\u00e4remot p\u00e5verkar inte avbetalningarna resultatr\u00e4kningen.<\/p>\n\n\n\n<p>Inkomstskatt: Normalt g\u00e4ller samma regler som vid redovisning.<\/p>\n\n\n\n<p>Moms: H\u00e4r g\u00f6rs en sj\u00e4lvst\u00e4ndig bed\u00f6mning som kan skilja sig fr\u00e5n redovisnings- och inkomstskatteregler. Vid leasing f\u00e5r avdrag g\u00f6ras f\u00f6r ing\u00e5ende moms efterhand som leasingavgifterna faktureras, f\u00f6rutsatt att de \u00e4r avdragsgilla. Vid avbetalningsk\u00f6p f\u00e5r hela den ing\u00e5ende merv\u00e4rdesskatten dras av vid leveransen, f\u00f6rutsatt att den \u00e4r avdragsgill. F\u00f6r personbilar tillkommer att halva den ing\u00e5ende momsen \u00e4r avdragsgill vid finansiell leasing och ingen moms \u00e4r avdragsgill vid avbetalningsk\u00f6p, undantag finns f\u00f6r t.ex. taxibilar.<\/p>\n\n\n\n<p>K\u00e4lla: Skatteverkets st\u00e4llningstagande dnr 202-398393-18\/11<\/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\/ostergyllen-motala\/nyhet\/leasing-eller-avbetalningskop\/' 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-motala\/nyhet\/leasing-eller-avbetalningskop\/' 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:&#100;&#x2e;&#105;&#x6e;&#103;&#x65;&#109;&#x61;&#114;&#x73;&#115;&#x6f;&#110;&#x40;&#108;&#x72;&#45;&#x72;&#101;&#x76;&#105;&#x73;&#105;&#x6f;&#110;&#x2e;s&#x65;?body=https%3A%2F%2Flr-revision.se%2Fostergyllen-motala%2Fnyhet%2Fleasing-eller-avbetalningskop%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\/ostergyllen-motala\/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>Om du v\u00e4ljer leasing eller k\u00f6p p\u00e5 avbetalning kan f\u00e5 stora skattem\u00e4ssiga konsekvenser. S\u00e4rskilt n\u00e4r det g\u00e4ller personbilar. Se hur Skatteverkets nya syn p\u00e5 gr\u00e4nsdragningen&#8230;<\/p>\n","protected":false},"author":6,"featured_media":1274,"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-1272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-18 11:13:11","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1272","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/comments?post=1272"}],"version-history":[{"count":2,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1272\/revisions"}],"predecessor-version":[{"id":1466,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1272\/revisions\/1466"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media\/1274"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media?parent=1272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/categories?post=1272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/tags?post=1272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}