{"id":70239,"date":"2024-03-14T23:30:16","date_gmt":"2024-03-14T22:30:16","guid":{"rendered":"https:\/\/lightweb.dev\/l\/svm-temp\/?p=70239"},"modified":"2024-03-14T23:41:14","modified_gmt":"2024-03-14T22:41:14","slug":"skatt-juridik-testamentera-till-en-ideell-organisation","status":"publish","type":"post","link":"https:\/\/lightweb.dev\/l\/svm-temp\/artiklar\/skatt-juridik-testamentera-till-en-ideell-organisation\/","title":{"rendered":"Skatt & Juridik: Testamentera till en ideell organisation"},"content":{"rendered":"
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Vi fa\u030ar ofta fra\u030agor om det a\u0308r mo\u0308jligt att i Spanien testamentera tillga\u030angar till en ideell organisation, t.ex. Cancerfonden och liknande och vilka skattekonsekvenser det fa\u030ar fo\u0308r organisationen i fra\u030aga.<\/strong><\/p>\n

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Av MAR\u00cdA FERN\u00c1NDEZ
GONVEL & KAMPH
spanska advokater och skatter\u00e5dgivare info@gonvelkamph.net \u00b7 www.gonvelkamph.net<\/p><\/div>\n

Du kan besta\u0308mma i ditt testamente att du vill att alla eller delar av dina tillga\u030angar ska tillfalla en ideell organisation vid ditt do\u0308dsfall (fo\u0308rutsatt givetvis att det inte pa\u030averkar na\u030agon av dina bro\u0308starvingarnas arvslotter). Det a\u0308r viktigt att du i testamentet anger konkreta och sa\u030a pass detaljerade uppgifter som mo\u0308jligt pa\u030a organisationen sa\u030a att den ga\u030ar att identifiera.<\/p>\n

I Spanien a\u030atnjuter icke-vinstdrivande fo\u0308reningar och organisationer, stiftelser och liknande olika skattebefrielser, men endast om de omfattas av den sa\u0308rskilda skatteordningen som framga\u030ar av Lag 49\/2002 av den 23 december. Denna ordning beviljas av de spanska skattemyndigheterna under fo\u0308rutsa\u0308ttning att organisationen uppfyller de krav som anges i denna lag. Om organisationen inte omfattas av den sa\u0308rskilda ordningen beskattas de som ett vanligt fo\u0308retag.<\/p>\n

Detta inneba\u0308r rent generellt att om du testamenterar ditt arv till en svensk ideell organisation som inte a\u0308r registrerad i Spanien och inte har na\u030agot spanskt driftsta\u0308lle, har denna inte ra\u0308tt till na\u030agra skattela\u0308ttnader utan det som erha\u030alles i arv ska beskattas.<\/p>\n

Fo\u0308r det fo\u0308rsta, fo\u0308r att fa\u030a ut arvet ma\u030aste den svenska organisationen uppra\u0308tta arvshandlingar enligt spanska formalia, som go\u0308rs info\u0308r en notarius publicus. Da\u0308refter ma\u030aste vissa skatter regleras fo\u0308r att kunna disponera tillga\u030angarna och o\u0308verfo\u0308ra a\u0308gandera\u0308tten.<\/p>\n<\/div>\n

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Na\u0308r det ga\u0308ller de skatter som ska betalas i Spanien, a\u0308ven om det handlar om ett arv, omfattas det i detta fall inte av arvs- och ga\u030avoskatt, eftersom denna skatt endast tas ut pa\u030a arv som fysiska personer erha\u030aller, inte juridiska personer, och sa\u030alunda ga\u0308ller det inte fo\u0308r ideella fo\u0308reningar eller stiftelser. Na\u0308r det handlar om en utla\u0308ndsk stiftelse eller fo\u0308rening som inte a\u0308r registrerad i Spanien och inte har na\u030agot fast driftsta\u0308lle ha\u0308r, kommer arvet att beskattas med Impuesto sobre la Renta de No Residentes (IRNR), inkomstskatt fo\u0308r icke-residenta. Skattens storlek beror pa\u030a vilken typ av tillga\u030angar det handlar om. Dubbelbeskattningsavtalet mellan Sverige och Spanien reglerar i vilket land som tillga\u030angarna ska beskattas. Om beskattning sker i Spanien eller Sverige beror pa\u030a vilken typ av tillga\u030ang det handlar om.<\/p>\n

Om du testamenterar lo\u0308s egendom, t.ex. bankmedel, klassificeras det enligt avtalet som annan inkomst eller kapitalvinst som inte ha\u0308rro\u0308r fra\u030an fast egendom, och da\u030a ska beskattning ske exklusivt i Sverige eftersom mottagaren inte a\u0308r bosatt i och inte har na\u030agot fast driftsta\u0308lle i Spanien. Dock ma\u030aste skattedeklaration la\u0308mnas in, men ingen skatt utga\u030ar. Om det ista\u0308llet handlar om fast egendom, en villa, la\u0308genhet eller liknande, utga\u030ar inkomstskatt fo\u0308r icke-residenta.<\/p>\n

Na\u0308r det ga\u0308ller arv av fast egendom fo\u0308r att kunna fa\u030a lagfart, dvs registrera a\u0308garbytet hos fastighetsregistret, ma\u030aste a\u0308ven deklareras Actos Juri\u0301dicos Documentados (AJD), sta\u0308mpelskatt. I Spanien tilla\u0308mpas olika skattesatser fo\u0308r denna skatt beroende pa\u030a den autonoma regionen. T.ex. i Andalusien a\u0308r skatten i dagsla\u0308get 1,2 %.<\/p>\n

Sammanfattningsvis, om du testamenterar bankmedel till en svensk ideell organisation utga\u030ar ingen skatt fo\u0308r organisationen pa\u030a arvet, men om det som ges i arv a\u0308r en fast egendom, beskattas fo\u0308reningen med inkomstskatt fo\u0308r icke-residenta.<\/p>\n

Observera att denna artikel a\u0308r allma\u0308nt skriven och det kan finnas omsta\u0308ndigheter i varje enskilt fall som go\u0308r att fo\u0308rutsa\u0308ttningarna fo\u0308r skattesituationen a\u0308ndras. Vi rekommenderar alltid att kontakta en skattera\u030adgivare fo\u0308r att ga\u030a igenom din sa\u0308rskilda situation.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Vi fa\u030ar ofta fra\u030agor om det a\u0308r mo\u0308jligt att i Spanien testamentera tillga\u030angar till en ideell organisation, t.ex. Cancerfonden och liknande och vilka skattekonsekvenser det fa\u030ar fo\u0308r organisationen i fra\u030aga…<\/p>\n","protected":false},"author":8,"featured_media":62724,"comment_status":"closed","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-70239","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artiklar","category-info-juridik"],"yoast_head":"\nSkatt & Juridik: Testamentera till en ideell organisation - Svenska Magasinet<\/title>\n<meta name=\"description\" content=\"Vi fa\u030ar ofta fra\u030agor om det a\u0308r mo\u0308jligt att i Spanien testamentera tillga\u030angar till en ideell organisation, t.ex. 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