{"id":4762,"date":"2021-01-27T20:54:10","date_gmt":"2021-01-27T19:54:10","guid":{"rendered":"https:\/\/talk.nordea.se\/privatebanking\/?p=4762"},"modified":"2021-03-01T23:33:24","modified_gmt":"2021-03-01T22:33:24","slug":"infor-deklaration-och-fyllnadsinbetalning","status":"publish","type":"post","link":"https:\/\/talk.nordea.se\/privatebanking\/infor-deklaration-och-fyllnadsinbetalning\/","title":{"rendered":"Inf\u00f6r deklaration och fyllnads­inbetalning"},"content":{"rendered":"\n

Ett \u00e5r g\u00e5r fort, det \u00e4r \u00e5terigen dags att se \u00f6ver om man ska fyllnadsinbetala redan nu i februari eller kanske senare i maj. P\u00e5 l\u00f6ner och pensioner inneh\u00e5ller ju utbetalaren i normalfallet prelimin\u00e4rskatt i samband med utbetalning. P\u00e5 exempelvis r\u00e4ntor och utdelningar fr\u00e5n b\u00f6rsbolag \u00e4r det banken som administrerar att prelimin\u00e4r skatt betalas till Skatteverket.<\/p>\n\n\n\n

F\u00f6r andra inkomster, till exempel vinst fr\u00e5n bostadsf\u00f6rs\u00e4ljning, fondf\u00f6rs\u00e4ljning, utdelning fr\u00e5n f\u00e5mansf\u00f6retag, schablonint\u00e4kt p\u00e5 ISK eller \u00f6verskott fr\u00e5n enskild n\u00e4ringsverksamhet m\u00e5ste man sj\u00e4lv komma ih\u00e5g att betala in skatten f\u00f6r att undvika kostnadsr\u00e4nta. Redan den 12 februari \u00e4r det i s\u00e5 fall dags att betala in belopp som \u00f6verstiger 30 000 kronor. Se faktarutan f\u00f6r datum, belopp och r\u00e4ntesatser! <\/p>\n\n\n\n

Bostadsf\u00f6rs\u00e4ljning och uppskov<\/strong><\/p>\n\n\n\n

Har man s\u00e5lt sin bostad med vinst finns sedan flera \u00e5r m\u00f6jlighet att f\u00e5 uppskov med skatten p\u00e5 vinsten om man k\u00f6per en ny bostad. Tidigare har det utg\u00e5tt en r\u00e4nta p\u00e5 uppskovsbeloppet fram till dess att man s\u00e4ljer den nya bostaden eller v\u00e4ljer att ta fram uppskovet till beskattning. Nytt fr\u00e5n 1 januari 2021 \u00e4r att den r\u00e4nta som tidigare utg\u00e5tt p\u00e5 uppskovsbeloppet helt tas bort.<\/p>\n\n\n\n\n\n

\n

FAKTA<\/h3>\n

12 feb 2021<\/strong>\u00a0 Har du obetald skatt p\u00e5 inkomster fr\u00e5n 2020 som \u00f6verstiger 30\u00a0000 kr<\/strong> och har betalat in f\u00f6re 12 februari utg\u00e5r ingen kostnadsr\u00e4nta. D\u00e4refter utg\u00e5r en kostnadsr\u00e4nta p\u00e5 1,25%.<\/p>\n

3 maj 2021<\/strong> Har du obetald skatt p\u00e5 inkomster fr\u00e5n 2020 p\u00e5 upp till 30\u00a0000 kr<\/strong> r\u00e4cker det att du g\u00f6r inbetalningen f\u00f6re 3 maj f\u00f6r att undg\u00e5 kostnadsr\u00e4nta om 1,25%. 3 maj \u00e4r ocks\u00e5 den dag din deklaration senast ska finnas hos Skatteverket.<\/p>\n

V\u00e4ljer du att inte g\u00f6ra inbetalning av skatt enligt ovan l\u00f6per kostnadsr\u00e4nta 1,25 % fram till den slutliga f\u00f6rfallodagen, d\u00e4refter h\u00f6js r\u00e4ntan till 16,25%. Den slutliga f\u00f6rfallodagen kommer att anges p\u00e5 ditt slutskattebesked.<\/p>\n

12 mars 2021<\/strong> Fick du ditt slutskattebesked s\u00e5 sent som i december 2020 avseende dina inkomster fr\u00e5n 2019, \u00a0och du har kvarskatt att betala, \u00e4r f\u00f6rfallodagen 12 mars 2021. Fram till detta datum har det utg\u00e5tt \u00a0kostnadsr\u00e4nta med 1,25%, d\u00e4refter h\u00f6js r\u00e4ntan till 16,25%.<\/p>\n <\/figure>\n\n\n\n

Om du har s\u00e5lt en bostad under 2015-2019 utan att tidigare ha beg\u00e4rt uppskov kan du nu i efterhand g\u00f6ra en ans\u00f6kan om uppskov. (Om ans\u00f6kan gjordes f\u00f6re 31 december 2020 omfattades \u00e4ven f\u00f6rs\u00e4ljningar fr\u00e5n 2014.) P\u00e5 Skatteverkets hemsida finns en e-tj\u00e4nst d\u00e4r du kan se om du uppfyller villkoren f\u00f6r uppskov och vilket belopp det inneb\u00e4r f\u00f6r just dig. Om du beviljas uppskov i efterhand - och f\u00e5r en \u00e5terbetalning av redan inbetald skatt \u2013 \u00e4r det viktigt att ha med sig att du skjuter upp beskattningen till framtiden. I till\u00e4gg kan du f\u00e5 betala en retroaktiv uppskovsr\u00e4nta f\u00f6r den tid d\u00e5 uppskovet l\u00f6pte med r\u00e4nta.  <\/p>\n\n\n\n

Om du redan har ett uppskov sedan tidigare beh\u00f6ver du inte agera f\u00f6r att r\u00e4nta inte ska tas ut fram\u00f6ver.<\/p>\n\n\n\n

Rot- och rutavdrag <\/strong><\/strong><\/p>\n\n\n\n

Rot inneb\u00e4r att du kan f\u00e5 avdrag p\u00e5 din skatt f\u00f6r viss del av arbetskostnaden n\u00e4r du anlitar n\u00e5gon f\u00f6r reparation, underh\u00e5ll samt ombyggnad och tillbyggnad av fastighet. Rut \u00e4r ett avdrag f\u00f6r hush\u00e5llsn\u00e4ra tj\u00e4nster. Rotavdrag kan f\u00e5s med max 30 procent av arbetskostnaden och rutavdrag med max 50 procent av arbetskostnaden. Materialkostnader och resekostnader f\u00e5r aldrig r\u00e4knas med i underlaget, varken f\u00f6r rot eller rut.<\/p>\n\n\n\n

Rot och rut r\u00e4knas ihop. Fr\u00e5n och med 2021 \u00e4r taket f\u00f6r rut h\u00f6jt till 75 000 kr per person\/\u00e5r samtidigt som avdraget har utvidgas med fyra nya tj\u00e4nster:<\/p>\n\n\n\n

- Vattentv\u00e4tt av kl\u00e4der och hemtextil vid tv\u00e4ttinr\u00e4ttning
- M\u00f6blering inklusive montering av m\u00f6bler (ej inredningstj\u00e4nster)
- Transport av bohag f\u00f6r \u00e5teranv\u00e4ndning till exempelvis andrahandsbutiker och loppmarknader, eller till och fr\u00e5n magasinering
- Enklare tillsyn av bostad<\/p>\n\n\n\n

Rot f\u00e5r dock som tidigare vara h\u00f6gst 50 000 kronor per person och \u00e5r. Du kan inte f\u00e5 st\u00f6rre avdrag, oavsett hur m\u00e5nga bost\u00e4der du \u00e4ger. D\u00e4remot kan flera personer dela p\u00e5 arbetskostnaden och f\u00e5 avdrag i samma bostad. Sammanlagt kan en privatperson allts\u00e5 f\u00e5 max 75 000 kronor i rot- och rutavdrag per \u00e5r.<\/p>\n\n\n\n

F\u00f6r er som under 2020 beviljats rot- eller rutavdrag \u00e4r det bra att komma ih\u00e5g att det \u00e4r ett prelimin\u00e4rt avdrag fram till att deklarationen godk\u00e4nns. Det g\u00e4ller att man har skatt att betala f\u00f6r att t\u00e4cka upp f\u00f6r det beviljade avdraget. De skatter som f\u00e5r anv\u00e4ndas \u00e4r inkomstskatt p\u00e5 l\u00f6n, kapital, n\u00e4ringsverksamhet, fastighetsavgift och fastighetsskatt. Avkastningsskatt fr\u00e5n kapitalf\u00f6rs\u00e4kring kan d\u00e4remot inte tillgodog\u00f6ras n\u00e4r man ber\u00e4knar rot eller rut.<\/p>\n\n\n\n

Skattereduktion f\u00f6r gr\u00f6n teknik<\/strong><\/p>\n\n\n\n

Tidigare st\u00f6d f\u00f6r solceller med mera har tagits bort och ersatts den 1 januari 2021 med en ny skattereduktion f\u00f6r installation av gr\u00f6n teknik. Den fungerar p\u00e5 liknande s\u00e4tt som rot och rut, n\u00e4mligen att k\u00f6paren f\u00e5r ett prelimin\u00e4rt avdrag direkt p\u00e5 fakturan. Skattereduktionen \u00e4r h\u00f6gst 50 000 kr per person och \u00e5r. Reduktionen baseras p\u00e5 fastst\u00e4llda procentsatser p\u00e5 kostnader f\u00f6r arbete och material f\u00f6r installation av solceller (15 procent), installation av lagring av egenproducerad el samt installation av laddningspunkter f\u00f6r elbilar (50 procent i b\u00e5da fallen).<\/p>\n\n\n\n

Om du kan ta del av avdraget eller inte beror, p\u00e5 samma s\u00e4tt som f\u00f6r rut och rot, p\u00e5 hur mycket skatt du har betalat in under \u00e5ret och vilka andra avdrag du har gjort.<\/p>\n\n\n\n

Text: <\/strong>Anna Sand\u00e9n, aff\u00e4rsjurist i Nordea Private Banking
Foto: <\/strong>H\u00e5kan Flank<\/p>\n","protected":false},"excerpt":{"rendered":"

Gick f\u00f6rra \u00e5ret med vinst? I s\u00e5 fall kanske det kan vara bra...<\/p>\n","protected":false},"author":2,"featured_media":4764,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[305,15,28],"class_list":["post-4762","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-anna-sanden","tag-ekonomi","tag-nordea"],"acf":[],"yoast_head":"\nInf\u00f6r deklaration och fyllnads­inbetalning - Talk with Nordea Private Banking<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/talk.nordea.se\/privatebanking\/infor-deklaration-och-fyllnadsinbetalning\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Inf\u00f6r deklaration och fyllnads­inbetalning - Talk with Nordea Private Banking\" \/>\n<meta property=\"og:description\" content=\"Gick f\u00f6rra \u00e5ret med vinst? 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