{"id":2104,"date":"2026-03-18T22:55:11","date_gmt":"2026-03-18T21:55:11","guid":{"rendered":"https:\/\/lr-revision.se\/sydost\/?p=2104"},"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\/sydost\/nyhet\/avskrivning-byggnad-naringsverksamhet\/","title":{"rendered":"Avskrivning p\u00e5 byggnad i n\u00e4ringsverksamhet"},"content":{"rendered":"\n
\n
\n

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

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

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

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

\n
\n
\n Dela eller skriv ut <\/div>\n
\n \n \n <\/i>\n <\/a>\n <\/span>\n \n \n <\/i>\n <\/a>\n <\/span>\n \n \n <\/i>\n <\/a>\n <\/span>\n \n \n <\/i>\n <\/a>\n <\/span>\n <\/div>\n <\/div>\n<\/div>\n\n\n
\n
\n \n
<\/div>\n\n\n\n
\n
Prenumerera p\u00e5 nyhetsbrevet<\/a><\/div>\n<\/div>\n <\/div>\n<\/div>\n<\/div>\n\n\n\n
<\/div>\n\n\n\n
<\/div>\n<\/div>\n\n\n\n

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

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…<\/p>\n","protected":false},"author":11,"featured_media":2117,"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-2104","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 07:01:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/lr-revision.se\/sydost\/wp-json\/wp\/v2\/posts\/2104","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lr-revision.se\/sydost\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lr-revision.se\/sydost\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/sydost\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/sydost\/wp-json\/wp\/v2\/comments?post=2104"}],"version-history":[{"count":2,"href":"https:\/\/lr-revision.se\/sydost\/wp-json\/wp\/v2\/posts\/2104\/revisions"}],"predecessor-version":[{"id":2125,"href":"https:\/\/lr-revision.se\/sydost\/wp-json\/wp\/v2\/posts\/2104\/revisions\/2125"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lr-revision.se\/sydost\/wp-json\/wp\/v2\/media\/2117"}],"wp:attachment":[{"href":"https:\/\/lr-revision.se\/sydost\/wp-json\/wp\/v2\/media?parent=2104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lr-revision.se\/sydost\/wp-json\/wp\/v2\/categories?post=2104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lr-revision.se\/sydost\/wp-json\/wp\/v2\/tags?post=2104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}