{"id":4208,"date":"2020-11-23T16:38:39","date_gmt":"2020-11-23T15:38:39","guid":{"rendered":"https:\/\/zafolaw.com\/?p=4208"},"modified":"2026-02-06T15:40:25","modified_gmt":"2026-02-06T14:40:25","slug":"spansk-formogenhetsskatt-i-andalusien","status":"publish","type":"post","link":"https:\/\/zafolaw.com\/sv\/spansk-formogenhetsskatt-i-andalusien\/","title":{"rendered":"Spansk f\u00f6rm\u00f6genhetsskatt i Andalusien"},"content":{"rendered":"\n\nDen spanska f\u00f6rm\u00f6genhetsskatten upph\u00e4vdes faktiskt fr\u00e5n och med inkomst\u00e5ret 2008, men som en f\u00f6ljd av den allvarliga ekonomiska krisen blev det n\u00f6dv\u00e4ndigt att \u00e5terinf\u00f6ra f\u00f6rm\u00f6genhetsskatten med verkan f\u00f6r perioden 2011-2016 och senare ocks\u00e5 f\u00f6r 2017-2020.<\/p>\n\n
Vem \u00e4r f\u00f6rm\u00f6genhetsskattskyldig?<\/h2>\n
Den spanska f\u00f6rm\u00f6genhetsskattedeklarationen m\u00e5ste l\u00e4mnas in f\u00f6re den 30 juni p\u00e5f\u00f6ljande inkomst\u00e5r, n\u00e4r n\u00e5got av f\u00f6ljande uppfylls:<\/p>\n
Residenta<\/b><\/p>\n\n- Global nettof\u00f6rm\u00f6genhet > 700.000 euro.<\/i><\/li>\n
- Global bruttof\u00f6rm\u00f6genhet > 2 mio euro.<\/i><\/li>\n<\/ul>\n
Icke residenta<\/b><\/p>\n\n- Spansk nettof\u00f6rm\u00f6genhet > 700.000 euro.<\/i><\/li>\n
- Spansk bruttof\u00f6rm\u00f6genhet > 2 milj. euro.<\/i><\/li>\n<\/ul>\n
Bruttof\u00f6rm\u00f6genhet<\/h2>\n
Bruttof\u00f6rm\u00f6genheten definieras som v\u00e4rdet p\u00e5 alla tillg\u00e5ngar och r\u00e4ttigheter som inte \u00e4r undantagna fr\u00e5n f\u00f6rm\u00f6genhetsbeskattning.<\/p>\n
Tillg\u00e5ngar och r\u00e4ttigheter undantagna fr\u00e5n f\u00f6rm\u00f6genhetsbeskattning<\/h2>\n
Vissa tillg\u00e5ngar och r\u00e4ttigheter \u00e4r undantagna fr\u00e5n f\u00f6rm\u00f6genhetsbeskattning, och ing\u00e5r d\u00e4rf\u00f6r inte i ber\u00e4kningen av bruttof\u00f6rm\u00f6genheten.<\/p>\n
\n\n\n| Tillg\u00e5ng \/ r\u00e4ttighet<\/td>\n | Undantag<\/td>\n<\/tr>\n |
\n| Prim\u00e4r bostad<\/td>\n | 300.000 euro<\/td>\n<\/tr>\n |
\n| Vissa konstf\u00f6rem\u00e5l<\/td>\n | 2.400 – 90.150 euro<\/td>\n<\/tr>\n |
\n| Pension<\/td>\n | 100%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nBer\u00e4kning av f\u00f6rm\u00f6genhetsskatt<\/h2>\nBer\u00e4kningen av den spanska f\u00f6rm\u00f6genhetsskatten ser, i sammanfattande form, ut s\u00e5 h\u00e4r:<\/p>\n \n\n\n| Ber\u00e4kning av spansk f\u00f6rm\u00f6genhetsskatt<\/td>\n<\/tr>\n | \n| Bruttof\u00f6rm\u00f6genhet<\/td>\n<\/tr>\n | \n| – Skuld<\/td>\n<\/tr>\n | \n| = Nettof\u00f6rm\u00f6genhet<\/td>\n<\/tr>\n | \n| – Grundavdrag<\/td>\n<\/tr>\n | \n| = Skattepliktig f\u00f6rm\u00f6genhet<\/td>\n<\/tr>\n | \n| x F\u00f6rm\u00f6genhetsskattesats<\/td>\n<\/tr>\n | \n| = Ber\u00e4knad f\u00f6rm\u00f6genhetsskatt<\/td>\n<\/tr>\n | \n| – F\u00f6rm\u00f6genhetsskattetak<\/td>\n<\/tr>\n | \n| – Betald utl\u00e4ndsk f\u00f6rm\u00f6genhetsskatt<\/td>\n<\/tr>\n | \n| – Lokala specialavdrag (kan anv\u00e4ndas av EU-residenta)<\/td>\n<\/tr>\n | \n= Skyldig f\u00f6rm\u00f6genhetsskatt<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nV\u00e4rdering av fastighet<\/h2>\nSom en allm\u00e4n regel v\u00e4rderas fastigheter till det h\u00f6gsta av f\u00f6ljande tre m\u00f6jliga v\u00e4rden:<\/p>\n \n- Taxeringsv\u00e4rde (valor catastral)<\/li>\n
- V\u00e4rde pr\u00f6vat av de spanska skattemyndighe-terna betr\u00e4ffande andra skatter (\u00f6verl\u00e5telse-skatt, arvsskatt….)<\/li>\n
- K\u00f6peskilling, anskaffningsv\u00e4rde..<\/li>\n<\/ul>\n
Grundavdrag<\/h2>\nOm inget lokalt grundavdrag har antagits, kan det nationella grundavdraget anv\u00e4ndas. Om det nationella grundavdraget \u00e4r mer attraktivt \u00e4n det lokala, kan icke residenta anv\u00e4nda det nationella.<\/p>\n \n\n\n| Grundavdrag 2020<\/td>\n | Euro<\/td>\n<\/tr>\n | \n| Nationell<\/td>\n | 700.000<\/td>\n<\/tr>\n | \n| Andalusien<\/td>\n | 700.000<\/td>\n<\/tr>\n | \n| Katalonien (residenta)<\/td>\n | 500.000<\/td>\n<\/tr>\n | \n| Katalonien (ikke-residenta)<\/td>\n | 700.000<\/td>\n<\/tr>\n | \n| Madrid<\/td>\n | 700.000<\/td>\n<\/tr>\n | \n| Mallorca<\/td>\n | 700.000<\/td>\n<\/tr>\n | \n| Murcia<\/td>\n | 700.000<\/td>\n<\/tr>\n | \n| Valencia (residenta)<\/td>\n | 600.000<\/td>\n<\/tr>\n | \n| Valencia (ikke-residenta)<\/td>\n | 700.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nNationella f\u00f6rm\u00f6genhetsskattesatser<\/h2>\nDe nationella f\u00f6rm\u00f6genhetsskattesatserna till\u00e4mpas n\u00e4r inga andra skattesatser fastst\u00e4lls lokalt.<\/p>\n \n\n\n| Nationell f\u00f6rm\u00f6genhetsskatt 2020 Euro<\/td>\n<\/tr>\n | \n| Skattepliktig f\u00f6rm\u00f6genhet<\/td>\n | Skatt<\/td>\n | Intervall<\/td>\n | %<\/td>\n<\/tr>\n | \n| 0<\/td>\n | 0<\/td>\n | 167.129<\/td>\n | 0,20<\/td>\n<\/tr>\n | \n| 167.129<\/td>\n | 334<\/td>\n | 167.123<\/td>\n | 0,30<\/td>\n<\/tr>\n | \n| 334.253<\/td>\n | 836<\/td>\n | 334.247<\/td>\n | 0,50<\/td>\n<\/tr>\n | \n| 668.500<\/td>\n | 2.507<\/td>\n | 668.500<\/td>\n | 0,90<\/td>\n<\/tr>\n | \n| 1.337.000<\/td>\n | 8.523<\/td>\n | 1.337.000<\/td>\n | 1,30<\/td>\n<\/tr>\n | \n| 2.673.999<\/td>\n | 25.904<\/td>\n | 2.673.999<\/td>\n | 1,70<\/td>\n<\/tr>\n | \n| 5.347.998<\/td>\n | 71.362<\/td>\n | 5.347.998<\/td>\n | 2,10<\/td>\n<\/tr>\n | \n| 10.695.996<\/td>\n | 183.670<\/td>\n | H\u00e4r efter<\/td>\n | 2,50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Exempel p\u00e5 nationell ber\u00e4kning av f\u00f6rm\u00f6genhetsskatt:<\/em><\/p>\nAv en skattepliktig f\u00f6rm\u00f6genhet p\u00e5 500.000 euro beskattas de f\u00f6rsta 334.253 euro med 836 euro, och den resterande skattepliktiga f\u00f6rm\u00f6genheten med 0,5%, vilket motsvarar 829 euro. Den totala f\u00f6rm\u00f6genhetsskatten uppg\u00e5r s\u00e5ledes till 1.665 euro.<\/p>\n Avdrag i ber\u00e4knad f\u00f6rm\u00f6genhetsskatt<\/h1>\nLokala specialavdrag i ber\u00e4knad f\u00f6rm\u00f6genhetsskatt f\u00f6r \u00e5r 2019 och 2020.<\/p>\n \n- 100% Madrid (2019 och 2020)<\/li>\n
- 75% La Rioja (2019)<\/li>\n<\/ul>\n
\n F\u00f6rm\u00f6genhetsskattetak<\/h2>\nAv den skattepliktiga inkomsten (exklusive vinst) kan inkomstskatt plus f\u00f6rm\u00f6genhetsskatt uppg\u00e5 till h\u00f6gst 60%. F\u00f6rm\u00f6genhetsskatten kan dock max minskas till 20% av den ber\u00e4knade f\u00f6rm\u00f6genhetsskatten.<\/p>\n<\/div>\n F\u00f6rm\u00f6genhetsskattesatser Andalusien<\/h1>\nSom framg\u00e5r nedan skiljer sig f\u00f6rm\u00f6genhetsskattesatserna i Andalusien inte kraftigt fr\u00e5n de nationella.<\/p>\n \n\n\n| Frm\u00f6genhetsskatt Andalusien 2020 Euro<\/td>\n<\/tr>\n | \n| Skattepliktig f\u00f6rm\u00f6genhet<\/td>\n | Skatt<\/td>\n | Intervall<\/td>\n | %<\/td>\n<\/tr>\n | \n| 0<\/td>\n | 0<\/td>\n | 167.129<\/td>\n | 0,24<\/td>\n<\/tr>\n | \n| 167.129<\/td>\n | 401<\/td>\n | 167.123<\/td>\n | 0,36<\/td>\n<\/tr>\n | \n| 334.253<\/td>\n | 1.003<\/td>\n | 334.247<\/td>\n | 061<\/td>\n<\/tr>\n | \n| 668.500<\/td>\n | 3.042<\/td>\n | 668.500<\/td>\n | 1,09<\/td>\n<\/tr>\n | \n| 1.337.000<\/td>\n | 10.328<\/td>\n | 1.337.000<\/td>\n | 1,57<\/td>\n<\/tr>\n | \n| 2.673.999<\/td>\n | 31.319<\/td>\n | 2.673.999<\/td>\n | 2,06<\/td>\n<\/tr>\n | \n| 5.347.998<\/td>\n | 86.404<\/td>\n | 5.347.998<\/td>\n | 2,54<\/td>\n<\/tr>\n | \n| 10.695.996<\/td>\n | 222.243<\/td>\n | H\u00e4r efter<\/td>\n | 3,03<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Exempel p\u00e5 ber\u00e4kning av f\u00f6rm\u00f6genhetsskatt Andalusien:<\/em><\/p>\nAv en skattepliktig f\u00f6rm\u00f6genhet p\u00e5 500.000 euro beskattas de f\u00f6rsta 334.253 euro med 1.003 euro, och den resterande skattepliktiga f\u00f6rm\u00f6genheten med 0,61%, vilket motsvarar 1.011 euro. Den totala f\u00f6rm\u00f6genhetsskatten uppg\u00e5r i Andalusien s\u00e5ledes till 2.014 euro.<\/p>\n \u00a0<\/p>\n Ladda ner som pdf – Klicka h\u00e4r<\/a><\/p>\n\n","protected":false},"excerpt":{"rendered":"Den spanska f\u00f6rm\u00f6genhetsskatten upph\u00e4vdes faktiskt fr\u00e5n och med inkomst\u00e5ret 2008, men som en f\u00f6ljd av den allvarliga ekonomiska krisen blev det n\u00f6dv\u00e4ndigt att \u00e5terinf\u00f6ra f\u00f6rm\u00f6genhetsskatten med verkan f\u00f6r perioden 2011-2016 och senare ocks\u00e5 f\u00f6r 2017-2020.<\/p>\n","protected":false},"author":1,"featured_media":3088,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[78,83],"tags":[],"class_list":["post-4208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artiklar","category-privat-se"],"yoast_head":"\n Spansk f\u00f6rm\u00f6genhetsskatt i Andalusien - Zafo Law<\/title>\n<meta name=\"description\" content=\"Den spanska f\u00f6rm\u00f6genhetsskatten upph\u00e4vdes faktiskt fr\u00e5n och med inkomst\u00e5ret 2008, men som en f\u00f6ljd av den allvarliga ekonomiska krisen blev det n\u00f6dv\u00e4ndigt att \u00e5terinf\u00f6ra f\u00f6rm\u00f6genhetsskatten med verkan f\u00f6r perioden 2011-2016 och senare ocks\u00e5 f\u00f6r 2017-2020.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/zafolaw.com\/sv\/spansk-formogenhetsskatt-i-andalusien\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spansk f\u00f6rm\u00f6genhetsskatt i Andalusien - 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