{"id":62134,"date":"2023-03-28T01:00:33","date_gmt":"2023-03-27T23:00:33","guid":{"rendered":"https:\/\/lightweb.dev\/l\/svm-temp\/?p=62134"},"modified":"2023-03-28T11:56:49","modified_gmt":"2023-03-28T09:56:49","slug":"skattenyheter-2023-gonvel-kamph","status":"publish","type":"post","link":"https:\/\/lightweb.dev\/l\/svm-temp\/artiklar\/info-juridik\/skattenyheter-2023-gonvel-kamph\/","title":{"rendered":"Skattenyheter 2023"},"content":{"rendered":"<p class=\"p1\"><strong>Nytt \u00e5r inneb\u00e4r ofta flera lag\u00e4ndringar skattem\u00e4ssigt, vi ska h\u00e4r sammanfatta n\u00e5gra av de viktigaste \u00e4ndringarna som inf\u00f6rts \u00e5r 2023.<\/strong><\/p>\n<div id=\"attachment_62725\" style=\"width: 235px\" class=\"wp-caption alignleft\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-62725\" class=\"size-medium wp-image-62725\" src=\"https:\/\/lightweb.dev\/l\/svm-temp\/wp-content\/uploads\/2023\/03\/ELENA-CARNET-stor-225x300.jpeg\" alt=\"\" width=\"225\" height=\"300\" srcset=\"https:\/\/lightweb.dev\/l\/svm-temp\/wp-content\/uploads\/2023\/03\/ELENA-CARNET-stor-225x300.jpeg 225w, https:\/\/lightweb.dev\/l\/svm-temp\/wp-content\/uploads\/2023\/03\/ELENA-CARNET-stor-675x900.jpeg 675w, https:\/\/lightweb.dev\/l\/svm-temp\/wp-content\/uploads\/2023\/03\/ELENA-CARNET-stor-768x1024.jpeg 768w, https:\/\/lightweb.dev\/l\/svm-temp\/wp-content\/uploads\/2023\/03\/ELENA-CARNET-stor-610x813.jpeg 610w, https:\/\/lightweb.dev\/l\/svm-temp\/wp-content\/uploads\/2023\/03\/ELENA-CARNET-stor-600x800.jpeg 600w, https:\/\/lightweb.dev\/l\/svm-temp\/wp-content\/uploads\/2023\/03\/ELENA-CARNET-stor.jpeg 900w\" sizes=\"(max-width: 225px) 100vw, 225px\" \/><p id=\"caption-attachment-62725\" class=\"wp-caption-text\">Av Elena Ar\u00e9valo Le\u00f3n, Gonvel&amp;Kamph, spanska advokater och skatter\u00e5dgivare. Tlf +34 951 518 573, info@gonvelkamph.net<\/p><\/div>\n<p class=\"p1\"><span class=\"s1\">E<\/span>n lag som det talats mycket om \u00e4r <em>Nuevo Gravamen Temporal de Solidaridad para las grandes Fortunas<\/em> (ny tillf\u00e4llig solidarisk skatt f\u00f6r stora rikedomar). Det \u00e4r en statlig skatt som g\u00e4ller i hela Spanien, utan att varje autonom region har r\u00e4tt att inf\u00f6ra egna regler. Skatten \u00e4r tillf\u00e4llig och g\u00e4ller f\u00f6r 2022 och 2023, men den spanska regeringen kan d\u00e4refter besluta om f\u00f6rl\u00e4ngning.<\/p>\n<p class=\"p1\">Skatten motsvarar i stort sett den tidigare Impuesto sobre el Patrimonio (f\u00f6rm\u00f6genhetskatt), d\u00e4r den st\u00f6rsta skillnaden \u00e4r att den nya skatten bara beh\u00f6ver deklareras av skattebetalare med en f\u00f6rm\u00f6genhet \u00f6verstigande 3 miljoner euro.<\/p>\n<p class=\"p1\">En annan viktig nyhet som inf\u00f6rs genom skatten \u00e4r att de skattebetalare som inte \u00e4r EUmedborgare m\u00e5ste utse ett skatteombud, juridisk eller fysisk person, som representerar dem inf\u00f6r spanska skattemyndigheten. F\u00f6r att undvika dubbelbeskattning \u00e4r skatten avdragsgill mot den autonoma f\u00f6rm\u00f6genhetsskatten (i de regioner den kvarst\u00e5r). I Andalusien slopades i slutet av 2022 f\u00f6rm\u00f6genhetskatten, vilket inneb\u00e4r att det bara \u00e4r de skattebetalare, oavsett om de \u00e4r residenta eller inte, som har tillg\u00e5ngar \u00f6ver 3 miljoner euro som beh\u00f6ver se \u00f6ver sin situation.<\/p>\n<p class=\"p1\">En annan viktig \u00e4ndring g\u00f6rs i <em>Impuesto sobre la Renta de las Personas F\u00edsicas<\/em> (Inkomstskatt) avseende skatt p\u00e5 kapitalvinster d\u00e5 den statliga budgeten fr\u00e5n om med den 1 januari 2023 fastst\u00e4ller en \u00f6kning av skattesatsen f\u00f6r inkomster \u00f6verstigande 200.000 euros som beskattas med 27% och inkomster \u00f6ver 300.000 euros med 28%.<\/p>\n<p class=\"p1\">En \u00e4ndring sker ocks\u00e5 i beskattningen av inkomster fr\u00e5n fastigheter med verkan fr\u00e5n den 1 januari 2023, vilket ocks\u00e5 p\u00e5verkar icke-residenta som m\u00e5ste deklarera innehav av sin semesterbostad \u00e5rligen. Vid ber\u00e4kning av v\u00e4rdet p\u00e5 fastigheten till\u00e4mpas f\u00f6r fastigheter d\u00e4r taxeringsv\u00e4rdet reviderats de sista 10 \u00e5ren koefficienten 1,1%, medans koefficienten \u00e4r 2 % f\u00f6r taxeringsv\u00e4rden som inte reviderats. \u00c4ndringen inneb\u00e4r att 1,1% till\u00e4mpas f\u00f6r alla fastigheter d\u00e4r revidering skett fr\u00e5n den 1 januari 2012 och fram\u00e5t.<\/p>\n<p class=\"p1\">En annan \u00e4ndring, som p\u00e5verkar b\u00e5de residenta och icke-residenta, \u00e4r att stadsbudgeten f\u00f6r 2023 inf\u00f6r en ny skattetabell med maxkoefficienter f\u00f6r ber\u00e4kning av den s.k. plusval\u00eda municipal (kommunal v\u00e4rdestegringsskatt), vilket medf\u00f6r att varje kommun m\u00e5ste \u00e4ndra sin lokala lagstiftning f\u00f6r att uppfylla de statliga maxgr\u00e4nserna vid ber\u00e4kning av skatten.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nytt \u00e5r inneb\u00e4r ofta flera lag\u00e4ndringar skattem\u00e4ssigt, vi ska h\u00e4r sammanfatta n\u00e5gra av de viktigaste \u00e4ndringarna som inf\u00f6rts \u00e5r 2023&#8230;<\/p>\n","protected":false},"author":8,"featured_media":62724,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[4,60],"tags":[],"class_list":["post-62134","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artiklar","category-info-juridik"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.2 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Skattenyheter 2023 - Svenska Magasinet<\/title>\n<meta name=\"description\" content=\"Nytt \u00e5r inneb\u00e4r ofta flera lag\u00e4ndringar skattem\u00e4ssigt, vi ska h\u00e4r sammanfatta n\u00e5gra av de viktigaste \u00e4ndringarna som inf\u00f6rts \u00e5r 2023...\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Skattenyheter 2023\" \/>\n<meta property=\"og:description\" content=\"Nytt \u00e5r inneb\u00e4r ofta flera lag\u00e4ndringar skattem\u00e4ssigt, vi ska h\u00e4r sammanfatta n\u00e5gra av de viktigaste \u00e4ndringarna som inf\u00f6rts \u00e5r 2023...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lightweb.dev\/l\/svm-temp\/artiklar\/info-juridik\/skattenyheter-2023-gonvel-kamph\/\" \/>\n<meta property=\"og:site_name\" content=\"Svenska Magasinet\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/svenskamagasinet\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-27T23:00:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-03-28T09:56:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lightweb.dev\/l\/svm-temp\/wp-content\/uploads\/2023\/03\/front-view-finance-business-elements-assortment-stor.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Redaktionen SvM\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@SvenskaMagasine\" \/>\n<meta name=\"twitter:site\" content=\"@SvenskaMagasine\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/lightweb.dev\\\/l\\\/svm-temp\\\/artiklar\\\/info-juridik\\\/skattenyheter-2023-gonvel-kamph\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lightweb.dev\\\/l\\\/svm-temp\\\/artiklar\\\/info-juridik\\\/skattenyheter-2023-gonvel-kamph\\\/\"},\"author\":{\"name\":\"Redaktionen SvM\",\"@id\":\"https:\\\/\\\/lightweb.dev\\\/l\\\/svm-temp\\\/#\\\/schema\\\/person\\\/206a3bda5b607b0c25e1749191e4d837\"},\"headline\":\"Skattenyheter 2023\",\"datePublished\":\"2023-03-27T23:00:33+00:00\",\"dateModified\":\"2023-03-28T09:56:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/lightweb.dev\\\/l\\\/svm-temp\\\/artiklar\\\/info-juridik\\\/skattenyheter-2023-gonvel-kamph\\\/\"},\"wordCount\":450,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/lightweb.dev\\\/l\\\/svm-temp\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/lightweb.dev\\\/l\\\/svm-temp\\\/artiklar\\\/info-juridik\\\/skattenyheter-2023-gonvel-kamph\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lightweb.dev\\\/l\\\/svm-temp\\\/wp-content\\\/uploads\\\/2023\\\/03\\\/front-view-finance-business-elements-assortment-stor.jpeg\",\"articleSection\":[\"Artiklar\",\"Skatt &amp; 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