{"id":641,"date":"2026-03-23T08:01:00","date_gmt":"2026-03-23T08:01:00","guid":{"rendered":"https:\/\/www.sundinrevision.se\/?p=641"},"modified":"2026-03-23T08:01:01","modified_gmt":"2026-03-23T08:01:01","slug":"moms-pa-bostadsmoduler-viktig-ny-praxis","status":"publish","type":"post","link":"https:\/\/www.sundinrevision.se\/?p=641","title":{"rendered":"Moms p\u00e5 bostadsmoduler – viktig ny praxis"},"content":{"rendered":"\n

Skatter\u00e4ttsn\u00e4mnden har pr\u00f6vat hur uthyrning av flyttbara bostadsmoduler ska hanteras momsm\u00e4ssigt \u2013 och beskedet \u00e4r tydligt.<\/p>\n\n\n\n

Moduler klassas som l\u00f6s egendom<\/strong><\/p>\n\n\n\n

Bostadsmoduler som:<\/p>\n\n\n\n

\u2022 inte \u00e4r fast f\u00f6rankrade<\/p>\n\n\n\n

\u2022 enkelt kan monteras ned och flyttas<\/p>\n\n\n\n

klassas som l\u00f6s egendom, inte fastighet.<\/p>\n\n\n\n

Detta g\u00e4ller \u00e4ven om:<\/strong><\/p>\n\n\n\n

\u2022 installationen kr\u00e4ver visst arbete<\/p>\n\n\n\n

\u2022 bygglov finns i upp till 15 \u00e5r<\/p>\n\n\n\n

Uthyrning \u00e4r momspliktig<\/strong><\/p>\n\n\n\n

Eftersom modulerna \u00e4r l\u00f6s egendom:<\/p>\n\n\n\n

\u2022 uthyrningen blir momspliktig<\/p>\n\n\n\n

\u2022 reglerna om momsfri uthyrning av fastighet g\u00e4ller inte<\/p>\n\n\n\n

Full avdragsr\u00e4tt f\u00f6r moms<\/strong><\/p>\n\n\n\n

Skatter\u00e4ttsn\u00e4mnden sl\u00e5r fast att:<\/p>\n\n\n\n

\u2022 f\u00f6rbudet mot momsavdrag f\u00f6r stadigvarande bostad inte g\u00e4ller \u2022 bolaget f\u00e5r d\u00e4rf\u00f6r lyfta moms p\u00e5 ink\u00f6p och kostnader<\/p>\n\n\n\n

Detta g\u00e4ller \u00e4ven om modulerna anv\u00e4nds f\u00f6r boende i n\u00e4sta led (t.ex. student- eller v\u00e5rdboende).<\/p>\n\n\n\n

Praktisk betydelse<\/strong><\/p>\n\n\n\n

\u2022 F\u00f6rdelaktigt f\u00f6r bolag som arbetar med modulbost\u00e4der <\/p>\n\n\n\n

\u2022 Skapar tydlighet i gr\u00e4nsdragningen mellan fastighet och l\u00f6s egendom <\/p>\n\n\n\n

\u2022 Bekr\u00e4ftar tidigare praxis fr\u00e5n HFD<\/p>\n","protected":false},"excerpt":{"rendered":"

Skatter\u00e4ttsn\u00e4mnden har pr\u00f6vat hur uthyrning av flyttbara bostadsmoduler ska hanteras momsm\u00e4ssigt \u2013 och beskedet \u00e4r tydligt. Moduler klassas som l\u00f6s egendom Bostadsmoduler som: \u2022 inte \u00e4r fast f\u00f6rankrade \u2022 enkelt kan monteras ned och flyttas klassas som l\u00f6s egendom, inte… <\/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-641","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/641","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=641"}],"version-history":[{"count":1,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/641\/revisions"}],"predecessor-version":[{"id":642,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=\/wp\/v2\/posts\/641\/revisions\/642"}],"wp:attachment":[{"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sundinrevision.se\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}