{"id":261,"date":"2016-05-31T15:36:32","date_gmt":"2016-05-31T15:36:32","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=261"},"modified":"2016-05-31T15:37:24","modified_gmt":"2016-05-31T15:37:24","slug":"avdrag-forbattringsutgifter-vid-kapitalvinstberakning","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=261","title":{"rendered":"Avdrag f\u00f6rb\u00e4ttringsutgifter vid kapitalvinstber\u00e4kning"},"content":{"rendered":"<p>Kammarr\u00e4tten i Sundsvall har i m\u00e5l nr 2792-2793-15 fastst\u00e4llt att avdrag f\u00f6r f\u00f6rb\u00e4ttringsutgifter vid kapitalvinstber\u00e4kning i samband med f\u00f6rs\u00e4ljning av en bostadsr\u00e4tt (privatbostad) kan medges, trots avsaknad av ink\u00f6pskvitton\/-fakturor. I det aktuella fallet kunde den skattskyldige ist\u00e4llet uppvisa underlag s\u00e5som intyg fr\u00e5n bostadsr\u00e4ttsf\u00f6reningens ordf\u00f6rande att\u00a0f\u00f6rb\u00e4ttringsutgifter utf\u00f6rts i l\u00e4genheten, bilder fr\u00e5n l\u00e4genheten samt en redog\u00f6relse f\u00f6r vilka arbeten som utf\u00f6rts i l\u00e4genheten. Den skattskyldige medgavs avdrag f\u00f6r f\u00f6rb\u00e4ttringsutgifter med sammanlagt 100.000 kr.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kammarr\u00e4tten i Sundsvall har i m\u00e5l nr 2792-2793-15 fastst\u00e4llt att avdrag f\u00f6r f\u00f6rb\u00e4ttringsutgifter vid kapitalvinstber\u00e4kning i samband med f\u00f6rs\u00e4ljning av en bostadsr\u00e4tt (privatbostad) kan medges, trots avsaknad av ink\u00f6pskvitton\/-fakturor. I det aktuella fallet kunde den skattskyldige ist\u00e4llet uppvisa underlag s\u00e5som&hellip; <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-261","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/261","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=261"}],"version-history":[{"count":2,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/261\/revisions"}],"predecessor-version":[{"id":263,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/261\/revisions\/263"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}