{"id":7141,"date":"2017-08-09T13:31:57","date_gmt":"2017-08-09T12:31:57","guid":{"rendered":"https:\/\/lexspain.com\/?p=7141\/"},"modified":"2018-04-27T12:40:52","modified_gmt":"2018-04-27T11:40:52","slug":"verdiokning-skatt-plusvalia","status":"publish","type":"post","link":"https:\/\/lexspain.com\/verdiokning-skatt-plusvalia\/","title":{"rendered":"Verdi\u00f8kning skatt &#8211; Plusvalia"},"content":{"rendered":"<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av_section_1' class='avia-section main_color avia-section-large avia-no-shadow av-parallax-section av-section-color-overlay-active avia-bg-style-parallax   av-minimum-height av-minimum-height-custom container_wrap sidebar_right'  data-section-bg-repeat='no-repeat' ><div class='av-parallax' data-avia-parallax-ratio='0.3' ><div class='av-parallax-inner main_color  avia-full-stretch' style = 'background-repeat: no-repeat; background-image: url(https:\/\/lexspain.com\/wp-content\/uploads\/2017\/08\/Plusvalia-Lex-Spain.jpg); background-attachment: scroll; background-position: center center; ' ><\/div><\/div><div class='av-section-color-overlay-wrap'><div class='av-section-color-overlay' style='opacity: 0.3; background-color: #000000; '><\/div><div class='container' style='height:430px'><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7141'><div class='entry-content-wrapper clearfix'>\n<div style='padding-bottom:10px;color:#ffffff;font-size:45px;' class='av-special-heading av-special-heading-h1 custom-color-heading blockquote modern-quote  av-inherit-size '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Plusvalia &#8211; verdi\u00f8kning skatt<\/h1><div class ='av-subheading av-subheading_below av_custom_color ' style='font-size:27px;'><p>Solgt bolig i Spania og betalt for mye skatt?<\/p>\n<\/div><div class='special-heading-border'><div class='special-heading-inner-border' style='border-color:#ffffff'><\/div><\/div><\/div>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><\/div><div id='after_section_1' class='main_color av_default_container_wrap container_wrap sidebar_right'   ><div class='container' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7141'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av_section_2' class='avia-section main_color avia-section-default avia-no-border-styling avia-full-stretch av-parallax-section avia-bg-style-parallax   container_wrap sidebar_right' style = 'background-color: #d3ac6e; ' data-section-bg-repeat='stretch' ><div class='av-parallax' data-avia-parallax-ratio='0.3' ><div class='av-parallax-inner main_color  avia-full-stretch' style = 'background-color: #d3ac6e; background-repeat: no-repeat; background-image: url(https:\/\/lexspain.com\/wp-content\/uploads\/2015\/10\/Bakgrunn3-1500x703.png); background-attachment: scroll; background-position: center right; ' ><\/div><\/div><div class='container' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7141'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column_table av-equal-height-column-flextable -flextable' ><div class=\"flex_column av_one_full  flex_column_table_cell av-equal-height-column av-align-middle av-zero-column-padding first  \" style='border-radius:0px; '><div style='padding-bottom:0px;color:#ffffff;font-size:30px;' class='av-special-heading av-special-heading-h3 custom-color-heading blockquote modern-quote  av-inherit-size '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Eiendommens verdi i skj\u00f8tet vil bli avgj\u00f8rende for om du m\u00e5 betale skatt av fortjensten ved salg.<\/h3><div class='special-heading-border'><div class='special-heading-inner-border' style='border-color:#ffffff'><\/div><\/div><\/div><\/div><\/div><!--close column table wrapper. Autoclose: 1 -->\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_2' class='main_color av_default_container_wrap container_wrap sidebar_right'   ><div class='container' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7141'><div class='entry-content-wrapper clearfix'>\n<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  \" style='border-radius:0px; '><p><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p>Den 31. juli 2017 godkjente Regjeringen forslaget om endringer i \u00ablokalfinansloven\u00bb, som er <strong>en lov som gir den lokale kommunen en eiendomsskatt<\/strong>, eller <strong>goodwill<\/strong>, ved salg. Denne skatten er knyttet til tomtegrunnens merverdi og som kun utl\u00f8ses ved salg. Salgsverden vil n\u00e5 v\u00e6re avgj\u00f8rende for om selgeren har blitt p\u00e5f\u00f8rt et tap eller ikke. (Det er en forutsetning at dette blir godkjent av Parlamentet, trolig i september\/oktober 2017)<\/p>\n<p>Endringen i loven inneb\u00e6rer at ved salg av eiendom, der tomteverdien ikke har \u00f8kt, vil selgeren ikke v\u00e6re skattepliktig ved salg, dvs ikke betale \u00abplusvalia\u00bb til kommunen.<\/p>\n<h3>M\u00e5ten \u00e5 avgj\u00f8re om det har v\u00e6rt \u00f8kning eller ikke, vil v\u00e6re f\u00f8lgende:<\/h3>\n<ul>\n<li>Salg av eiendom (for eksempel bolig): skj\u00f8tet fastsetter grunnlaget for \u00f8kningen av tomteverdien. Hvis den samsvarer med verdien som den regionale administrasjonen har kommet til, er det denne verdien som skal benyttes.<\/li>\n<li>Uten vederlag (som donasjoner eller arv): det vil v\u00e6re den reelle verdien av tomta som legges til grunn for arv og gaver (den som er fastsatt administrativt).<\/li>\n<\/ul>\n<p>Den skattbare grunnlaget for den kommunale goodwillskatten (plusvalia) best\u00e5r s\u00e5ledes av \u00f8kningen av verdien av tomta, beregnet ut fra opptjeningstididen og over en maksimumsperiode p\u00e5 20 \u00e5r, og beregnet ved \u00e5 multiplisere verdien av tomta i opptjeningsperioden med en koeffisient som tilsvarer generasjonsperioden (antall \u00e5r fra kj\u00f8pet av tomta til datoen for overf\u00f8ringen).<\/p>\n<p>Koeffisienten som skal brukes p\u00e5 verdien av tomta p\u00e5 tidspunktet for periodiseringen vil v\u00e6re den som svarer til den som er <strong>godkjent av kommunen<\/strong> i henhold til perioden for generering av verdi\u00f8kning.<\/p>\n<h3>Den kommunale merverdi, Plusvalia i et rettslig vakuum<\/h3>\n<p>Siden forfatningsdomstolen (TC) i mai i fjor fjernet avgiften p\u00e5 kommunal merverdi n\u00e5r eiendommen ble solgt med tap, er beregningen av denne skatten i et rettslig vakuum. Inntil regjeringen endelig har godkjent endringen i Lokalfinansloven (LHL), blir fastsettelsen av skatt som er foretatt av de regionale myndighetene kjent ugyldig av domstolene. Det er den nye regelen som m\u00e5 avgj\u00f8re om det har v\u00e6rt et overskudd eller tap ved salget.<\/p>\n<p>N\u00e6rmere bestemt erkl\u00e6rte TCs avgj\u00f8relse den 11. mai, ugyldig en rekke bestemmelser som n\u00e5 er modifisert i lovforslaget, fordi de beskattet salg i tilfeller der tomter ble overf\u00f8rt ved tap, og det ikke var lovhjemmel for dette.<\/p>\n<p>Samtidig erkl\u00e6rte forfatningsdomstolen at m\u00e5ten \u00e5 avgj\u00f8re hvorvidt det er \u00f8kning i verdien av tomtegrunnen bare er et sp\u00f8rsm\u00e5l for lovgiveren. Derfor har lovforslaget allerede blitt godkjent av Regjeringen og vil tre i kraft om noen m\u00e5neder etter Parlamentets behandling.<\/p>\n<blockquote>\n<p><em>Jose \u00c0ngel Marrero<\/em><\/p>\n<\/blockquote>\n<\/div><\/section><br \/>\n<div style='height:30px' class='hr hr-invisible  '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><\/p><\/div>\n<div class=\"flex_column av_three_fourth  flex_column_div av-zero-column-padding first  \" style='border-radius:0px; '><div class='av-social-sharing-box  '><div class='av-share-box'><h5 class='av-share-link-description'>Share this entry<\/h5><ul class='av-share-box-list noLightbox'><li class='av-share-link av-social-link-facebook' ><a target='_blank' href='http:\/\/www.facebook.com\/sharer.php?u=https:\/\/lexspain.com\/verdiokning-skatt-plusvalia\/&amp;t=Verdi%C3%B8kning%20skatt%20%E2%80%93%20Plusvalia' aria-hidden='true' data-av_icon='\ue8f3' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Dele p\u00e5 Facebook'><span class='avia_hidden_link_text'>Dele p\u00e5 Facebook<\/span><\/a><\/li><li class='av-share-link av-social-link-twitter' ><a target='_blank' href='https:\/\/twitter.com\/share?text=Verdi%C3%B8kning%20skatt%20%E2%80%93%20Plusvalia&url=https:\/\/lexspain.com\/nb\/?p=7141' aria-hidden='true' data-av_icon='\ue8f1' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Dele p\u00e5 Twitter'><span class='avia_hidden_link_text'>Dele p\u00e5 Twitter<\/span><\/a><\/li><li class='av-share-link av-social-link-gplus' ><a target='_blank' href='https:\/\/plus.google.com\/share?url=https:\/\/lexspain.com\/verdiokning-skatt-plusvalia\/' aria-hidden='true' data-av_icon='\ue8f6' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on Google+'><span class='avia_hidden_link_text'>Share on Google+<\/span><\/a><\/li><li class='av-share-link av-social-link-pinterest' ><a target='_blank' href='http:\/\/pinterest.com\/pin\/create\/button\/?url=https%3A%2F%2Flexspain.com%2Fverdiokning-skatt-plusvalia%2F&amp;description=Verdi%C3%B8kning%20skatt%20%E2%80%93%20Plusvalia&amp;media=https%3A%2F%2Flexspain.com%2Fwp-content%2Fuploads%2F2017%2F08%2FPlusvalia-Lex-Spain-705x229.jpg' aria-hidden='true' data-av_icon='\ue8f8' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Dele p\u00e5 Pinterest'><span class='avia_hidden_link_text'>Dele p\u00e5 Pinterest<\/span><\/a><\/li><li class='av-share-link av-social-link-linkedin' ><a target='_blank' href='http:\/\/linkedin.com\/shareArticle?mini=true&amp;title=Verdi%C3%B8kning%20skatt%20%E2%80%93%20Plusvalia&amp;url=https:\/\/lexspain.com\/verdiokning-skatt-plusvalia\/' aria-hidden='true' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Dele p\u00e5 Linkedin'><span class='avia_hidden_link_text'>Dele p\u00e5 Linkedin<\/span><\/a><\/li><li class='av-share-link av-social-link-tumblr' ><a target='_blank' href='http:\/\/www.tumblr.com\/share\/link?url=https%3A%2F%2Flexspain.com%2Fverdiokning-skatt-plusvalia%2F&amp;name=Verdi%C3%B8kning%20skatt%20%E2%80%93%20Plusvalia&amp;description=' aria-hidden='true' data-av_icon='\ue8fa' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Dele p\u00e5 Tumblr'><span class='avia_hidden_link_text'>Dele p\u00e5 Tumblr<\/span><\/a><\/li><li class='av-share-link av-social-link-vk' ><a target='_blank' href='http:\/\/vk.com\/share.php?url=https:\/\/lexspain.com\/verdiokning-skatt-plusvalia\/' aria-hidden='true' data-av_icon='\ue926' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Dele p\u00e5 Vk'><span class='avia_hidden_link_text'>Dele p\u00e5 Vk<\/span><\/a><\/li><li class='av-share-link av-social-link-reddit' ><a target='_blank' href='http:\/\/reddit.com\/submit?url=https:\/\/lexspain.com\/verdiokning-skatt-plusvalia\/&amp;title=Verdi%C3%B8kning%20skatt%20%E2%80%93%20Plusvalia' aria-hidden='true' data-av_icon='\ue927' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Dele p\u00e5 Reddit'><span class='avia_hidden_link_text'>Dele p\u00e5 Reddit<\/span><\/a><\/li><li class='av-share-link av-social-link-mail' ><a  href='mailto:?subject=Verdi%C3%B8kning%20skatt%20%E2%80%93%20Plusvalia&amp;body=https:\/\/lexspain.com\/verdiokning-skatt-plusvalia\/' aria-hidden='true' data-av_icon='\ue805' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Del med epost'><span class='avia_hidden_link_text'>Del med epost<\/span><\/a><\/li><\/ul><\/div><\/div><\/div>\n<div class=\"flex_column av_one_fourth  flex_column_div av-zero-column-padding   \" style='border-radius:0px; 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