{"id":265,"date":"2016-06-22T08:45:11","date_gmt":"2016-06-22T08:45:11","guid":{"rendered":"http:\/\/www.sundinrevision.se\/?p=265"},"modified":"2016-06-22T08:45:11","modified_gmt":"2016-06-22T08:45:11","slug":"beskattning-av-overhyra","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=265","title":{"rendered":"Beskattning av \u00f6verhyra"},"content":{"rendered":"<p>Kammarr\u00e4tten i G\u00f6teborg har i m\u00e5l nr 6191-15 fastst\u00e4llt att en f\u00f6retagsledare skulle\u00a0redovisa\u00a0\u00f6verhyra g\u00e4llande uthyrning av privatbostad som l\u00f6neinkomst. I det aktuella fallet hade f\u00f6retagsledaren, tillika ensam \u00e4gare och anst\u00e4lld i sitt aktiebolag, hyrt ut en lokal i en frist\u00e5ende byggnad p\u00e5 sin privatbostadsfastighet till sitt aktiebolag f\u00f6r 6.000 kr i m\u00e5naden. Enligt kammarr\u00e4tten\u00a0skulle hyresbeloppet best\u00e4mmas utifr\u00e5n marknadsv\u00e4rdet av den hyra som skulle kunna tas ut vid en uthyrning p\u00e5 den \u00f6ppna marknaden. Utg\u00e5ngspunkten f\u00f6r vad som\u00a0kan anses vara\u00a0marknadsm\u00e4ssig hyra m\u00e5ste g\u00f6ras utifr\u00e5n vad en v\u00e4lisolerad byggnad av liknande storlek p\u00e5 orten eller n\u00e4rbel\u00e4get omr\u00e5de skulle kosta att hyra. I det aktuella fallet ans\u00e5g kammarr\u00e4tten att marknadsm\u00e4ssig hyra uppgick till 3.000 kr, varmed \u00f6verskjutande belopp (3.000 kr) skulle beskattas som inkomst av tj\u00e4nst.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kammarr\u00e4tten i G\u00f6teborg har i m\u00e5l nr 6191-15 fastst\u00e4llt att en f\u00f6retagsledare skulle\u00a0redovisa\u00a0\u00f6verhyra g\u00e4llande uthyrning av privatbostad som l\u00f6neinkomst. I det aktuella fallet hade f\u00f6retagsledaren, tillika ensam \u00e4gare och anst\u00e4lld i sitt aktiebolag, hyrt ut en lokal i en frist\u00e5ende&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-265","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/265","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=265"}],"version-history":[{"count":2,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/265\/revisions"}],"predecessor-version":[{"id":267,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/265\/revisions\/267"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}