{"id":1565,"date":"2023-06-15T07:19:53","date_gmt":"2023-06-15T06:19:53","guid":{"rendered":"https:\/\/lr-revision.se\/ostergyllen-motala\/okategoriserade\/moms-flera-hyresgaster-delar-pa-en-lokal\/"},"modified":"2024-03-08T15:25:49","modified_gmt":"2024-03-08T14:25:49","slug":"moms-flera-hyresgaster-delar-pa-en-lokal","status":"publish","type":"post","link":"https:\/\/lr-revision.se\/ostergyllen-motala\/nyhet\/moms-flera-hyresgaster-delar-pa-en-lokal\/","title":{"rendered":"Moms \u2013 flera hyresg\u00e4ster delar p\u00e5 en lokal"},"content":{"rendered":"\n
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Det har l\u00e4nge varit oklart vad som g\u00e4ller momsm\u00e4ssigt n\u00e4r flera f\u00f6retag delar p\u00e5 en lokal. Den fr\u00e5ga som nu pr\u00f6vats \u00e4r om avdrag f\u00f6r ing\u00e5ende moms kan v\u00e4gras enbart av den anledningen att flera hyresg\u00e4ster delar p\u00e5 samma lokalyta.<\/em><\/strong><\/p>\n\n\n\n

F\u00f6r att lokaluthyrningen ska omfattas av reglerna om frivillig skattskyldighet kr\u00e4vs att lokalen stadigvarande anv\u00e4nds i momspliktig verksamhet. Detta inneb\u00e4r att den som hyr en lokal i f\u00f6rsta eller andra hand kan bli frivilligt skattskyldig f\u00f6r merv\u00e4rdesskatt f\u00f6rutsatt att de driver momspliktig verksamhet. Fr\u00e5gan som nu pr\u00f6vats \u00e4r om avdragsr\u00e4tt f\u00f6religger \u00e4ven om flera hyresg\u00e4ster som driver momspliktig verksamhet disponerar en lokal utan att n\u00e5gon av dem har ensamr\u00e4tt till en specifik yta. H\u00f6gsta f\u00f6rvaltningsdomstolen konstaterade att det \u00e4r fastighets\u00e4garens avsikt med uthyrningen som \u00e4r avg\u00f6rande, inte om flera hyresg\u00e4ster disponerar samma yta utan att n\u00e5gon av dem har ensamr\u00e4tt till en specifik yta. Kravet f\u00f6r frivillig skattskyldighet var d\u00e4rf\u00f6r uppfyllt eftersom samtliga underhyresg\u00e4ster drev momspliktig verksamhet. Bed\u00f6mningen kunde ha blivit en annan om n\u00e5gon av underhyresg\u00e4sterna inte drev momspliktig verksamhet eftersom det inte \u00e4r m\u00f6jligt att medge frivillig skattskyldighet f\u00f6r en procentuell andel av en och samma yta.
K\u00e4lla: H\u00f6gsta f\u00f6rvaltningsdomstolens domar 2023-05-03, m\u00e5l nr 5329-22 och 2016 ref 51.<\/p>\n<\/div>\n\n\n\n

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<\/p>","protected":false},"excerpt":{"rendered":"

Det har l\u00e4nge varit oklart vad som g\u00e4ller momsm\u00e4ssigt n\u00e4r flera f\u00f6retag delar p\u00e5 en lokal. Den fr\u00e5ga som nu pr\u00f6vats \u00e4r om avdrag f\u00f6r…<\/p>\n","protected":false},"author":6,"featured_media":1566,"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-1565","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-17 22:06:19","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\/1565","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=1565"}],"version-history":[{"count":1,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1565\/revisions"}],"predecessor-version":[{"id":1571,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/posts\/1565\/revisions\/1571"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media\/1566"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/media?parent=1565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/categories?post=1565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/ostergyllen-motala\/wp-json\/wp\/v2\/tags?post=1565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}