SFS 2021:283 Förordning om ändring i fastighetstaxeringsförordningen (1993:1199)

SFS2021-283.pdf

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:28px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft12{font-size:21px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft13{font-size:18px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft14{font-size:17px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:11px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:9px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft17{font-size:13px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:19px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft19{font-size:19px;font-family:LATUVS+TimesNewRomanPS;color:#000000;} .ft110{font-size:14px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:14px;font-family:LATUVS+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:17px;line-height:20px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:18px;line-height:30px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft114{font-size:13px;line-height:16px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft115{font-size:14px;line-height:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:16px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft21{font-size:16px;font-family:ECYLCG+TimesNewRomanPS;color:#000000;} .ft22{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft23{font-size:17px;line-height:20px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft30{font-size:16px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft31{font-size:16px;font-family:UGNXOA+TimesNewRomanPS;color:#000000;} .ft32{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft33{font-size:13px;font-family:BCDGEE+TimesNewRomanPS;color:#000000;} .ft34{font-size:11px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft35{font-size:17px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft36{font-size:10px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft37{font-size:9px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft38{font-size:9px;font-family:BCDHEE+TimesNewRomanPSMT;color:#000000;} .ft39{font-size:10px;font-family:BCDHEE+TimesNewRomanPSMT;color:#000000;} .ft310{font-size:13px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft311{font-size:10px;line-height:12px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft12"><b>F�rordning </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft12"><b>om �ndring i fastighetstaxeringsf�rordningen (1993:1199) </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 15 april 2021 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft112">Regeringen f�reskriver att 1 kap. 8 �, 6 kap. 1 � och bilaga 2 till fastighets-<br/>taxeringsf�rordningen (1993:1199) ska ha f�ljande lydelse. </p> <p style="position:absolute;top:406px;left:98px;white-space:nowrap" class="ft112"><b>1 kap. <br/>8 �</b>1 F�r hyreshus och �garl�genhet ska uppr�ttas en tabell (HK-tabell) <br/>�ver kapitaliseringsfaktorer som utvisar v�rderelationerna mellan bygg-<br/>nader tillh�rande olika �ldersklasser men med samma hyra. Tabellen ska f�r <br/>varje �ldersklass ange relativa kapitaliseringsfaktorer vid olika H-niv�-<br/>faktorer och vid skilda f�rh�llanden betr�ffande v�rdefaktorn l�genhetstyp. <br/>F�r byggnader som uppf�rts under det sjuttonde �ret f�re det �r d� allm�n <br/>fastighetstaxering sker och med en hyra av 100 000 kronor ska faktorn vara <br/>1,00. </p> <p style="position:absolute;top:600px;left:115px;white-space:nowrap" class="ft10">Det ska finnas 78 skilda v�rdeniv�er f�r hyreshus och �garl�genhet. De </p> <p style="position:absolute;top:620px;left:98px;white-space:nowrap" class="ft112">erh�lls genom att de v�rden som ber�knas med ledning av hyra och <br/>till�mplig kapitaliseringsfaktor multipliceras med H-niv�faktorer. Dessa ska <br/>vara 0,4, 0,5, 0,6, 0,7, 0,8, 0,9, 1,0, 1,1, 1,2, 1,3, 1,4, 1,5, 1,6, 1,7, 1,8, 1,9, <br/>2,0, 2,1, 2,2, 2,3, 2,4, 2,5, 2,6, 2,7, 2,8, 2,9, 3,0, 3,1, 3,2, 3,3, 3,4, 3,5, 3,6, <br/>3,7, 3,8, 3,9, 4,0, 4,2, 4,4, 4,6, 4,8, 5,0, 5,25, 5,5, 5,75, 6,0, 6,25, 6,5, 6,75, <br/>7,0, 7,25, 7,5, 7,75, 8,0, 8,25, 8,5, 8,75, 9,0, 9,25, 9,5, 9,75, 10,0, 10,5, 11,0, <br/>11,5, 12,0, 12,5, 13,0, 13,5, 14,0, 14,5, 15,0, 15,5, 16,0, 16,5, 17,0, 17,5 och <br/>18,0. H-niv�faktorn f�r best�mmas olika f�r bost�der och lokaler inom ett <br/>v�rdeomr�de. </p> <p style="position:absolute;top:804px;left:115px;white-space:nowrap" class="ft10">HK-tabellen ska utformas och v�rdefaktorerna �lder och l�genhetstyp </p> <p style="position:absolute;top:824px;left:98px;white-space:nowrap" class="ft10">klassindelas p� det s�tt som anges i bilaga 2. </p> <p style="position:absolute;top:864px;left:98px;white-space:nowrap" class="ft112"><b>6 kap. <br/>1 �</b>2 Skatteverket f�r meddela ytterligare f�reskrifter om verkst�lligheten <br/>av fastighetstaxeringslagen (1979:1152). </p> <p style="position:absolute;top:957px;left:115px;white-space:nowrap" class="ft112">1. Denna f�rordning tr�der i kraft den 1 juni 2021.<br/>2. F�rordningen till�mpas f�rsta g�ngen vid f�renklad fastighetstaxering</p> <p style="position:absolute;top:998px;left:98px;white-space:nowrap" class="ft10">�r 2022. </p> <p style="position:absolute;top:1125px;left:98px;white-space:nowrap" class="ft114">1 Senaste lydelse 2009:318. <br/>2 Senaste lydelse 2003:963. �ndringen inneb�r bl.a. att andra stycket tas bort. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft18"><b>SFS </b></p> <p style="position:absolute;top:221px;left:688px;white-space:nowrap" class="ft19"><b>2021:283</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft115">Publicerad <br/>den </p> <p style="position:absolute;top:263px;left:674px;white-space:nowrap" class="ft111">16 april 2021</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:51px;left:676px;white-space:nowrap" class="ft20"><b>SFS </b></p> <p style="position:absolute;top:49px;left:709px;white-space:nowrap" class="ft21"><b>2021:283</b></p> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft22">2 </p> <p style="position:absolute;top:52px;left:98px;white-space:nowrap" class="ft22">P� regeringens v�gnar </p> <p style="position:absolute;top:92px;left:98px;white-space:nowrap" class="ft22">�SA LINDHAGEN </p> <p style="position:absolute;top:113px;left:385px;white-space:nowrap" class="ft23">Erik Sj�stedt <br/>(Finansdepartementet) </p> </div> <div id="page3-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:51px;left:676px;white-space:nowrap" class="ft30"><b>SFS </b></p> <p style="position:absolute;top:49px;left:709px;white-space:nowrap" class="ft31"><b>2021:283</b></p> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft32">3 </p> <p style="position:absolute;top:75px;left:567px;white-space:nowrap" class="ft33"><i>Bilaga 2</i>3</p> <p style="position:absolute;top:112px;left:530px;white-space:nowrap" class="ft35"><b>HK-tabeller </b></p> <p style="position:absolute;top:152px;left:98px;white-space:nowrap" class="ft35"><b>RELATIVA KAPITALISERINGSFAKTORER F�R BOST�DER </b></p> <p style="position:absolute;top:186px;left:101px;white-space:nowrap" class="ft36">H-niv�- </p> <p style="position:absolute;top:199px;left:98px;white-space:nowrap" class="ft36"> faktor </p> <p style="position:absolute;top:186px;left:155px;white-space:nowrap" class="ft36">V�rde�rsklass </p> <p style="position:absolute;top:209px;left:162px;white-space:nowrap" class="ft37">1929 </p> <p style="position:absolute;top:209px;left:198px;white-space:nowrap" class="ft37">1930 </p> <p style="position:absolute;top:221px;left:203px;white-space:nowrap" class="ft38">49</p> <p style="position:absolute;top:209px;left:235px;white-space:nowrap" class="ft37">1950 </p> <p style="position:absolute;top:221px;left:240px;white-space:nowrap" class="ft38">59 </p> <p style="position:absolute;top:209px;left:271px;white-space:nowrap" class="ft37">1960 </p> <p style="position:absolute;top:221px;left:276px;white-space:nowrap" class="ft38">69</p> <p style="position:absolute;top:209px;left:308px;white-space:nowrap" class="ft37">1970 </p> <p style="position:absolute;top:221px;left:313px;white-space:nowrap" class="ft38">74 </p> <p style="position:absolute;top:209px;left:345px;white-space:nowrap" class="ft37">1975 </p> <p style="position:absolute;top:221px;left:350px;white-space:nowrap" class="ft38">79 </p> <p style="position:absolute;top:209px;left:381px;white-space:nowrap" class="ft37">1980 </p> <p style="position:absolute;top:221px;left:386px;white-space:nowrap" class="ft38">84 </p> <p style="position:absolute;top:209px;left:418px;white-space:nowrap" class="ft37">1985 </p> <p style="position:absolute;top:221px;left:423px;white-space:nowrap" class="ft38">89 </p> <p style="position:absolute;top:209px;left:455px;white-space:nowrap" class="ft37">1990 </p> <p style="position:absolute;top:221px;left:460px;white-space:nowrap" class="ft38">94</p> <p style="position:absolute;top:209px;left:492px;white-space:nowrap" class="ft37">1995 </p> <p style="position:absolute;top:221px;left:496px;white-space:nowrap" class="ft38">99</p> <p style="position:absolute;top:209px;left:528px;white-space:nowrap" class="ft37">2000 </p> <p style="position:absolute;top:221px;left:533px;white-space:nowrap" class="ft38">03 </p> <p style="position:absolute;top:209px;left:565px;white-space:nowrap" class="ft37">2004 </p> <p style="position:absolute;top:221px;left:569px;white-space:nowrap" class="ft38">06</p> <p style="position:absolute;top:209px;left:601px;white-space:nowrap" class="ft37">2007 </p> <p style="position:absolute;top:221px;left:606px;white-space:nowrap" class="ft38">09 </p> <p style="position:absolute;top:209px;left:638px;white-space:nowrap" class="ft37">2010 </p> <p style="position:absolute;top:221px;left:643px;white-space:nowrap" class="ft38">12</p> <p style="position:absolute;top:209px;left:675px;white-space:nowrap" class="ft37">2013 </p> <p style="position:absolute;top:221px;left:679px;white-space:nowrap" class="ft38">15 </p> <p style="position:absolute;top:209px;left:711px;white-space:nowrap" class="ft37">2016 </p> <p style="position:absolute;top:221px;left:716px;white-space:nowrap" class="ft38">17 </p> <p style="position:absolute;top:209px;left:748px;white-space:nowrap" class="ft37">2018 </p> <p style="position:absolute;top:221px;left:753px;white-space:nowrap" class="ft38">19 </p> <p style="position:absolute;top:209px;left:780px;white-space:nowrap" class="ft37">2020 </p> <p style="position:absolute;top:242px;left:98px;white-space:nowrap" class="ft36"> 0,43,9 </p> <p style="position:absolute;top:242px;left:530px;white-space:nowrap" class="ft37">1,00 </p> <p style="position:absolute;top:263px;left:98px;white-space:nowrap" class="ft36"> 4,05,5 </p> <p style="position:absolute;top:264px;left:530px;white-space:nowrap" class="ft37">1,00 </p> <p style="position:absolute;top:285px;left:98px;white-space:nowrap" class="ft36"> 5,758,25 </p> <p style="position:absolute;top:285px;left:530px;white-space:nowrap" class="ft37">1,00 </p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft36"> 8,518,0 </p> <p style="position:absolute;top:307px;left:530px;white-space:nowrap" class="ft37">1,00 </p> <p style="position:absolute;top:386px;left:98px;white-space:nowrap" class="ft35"><b>RELATIVA KAPITALISERINGSFAKTORER F�R LOKALER </b></p> <p style="position:absolute;top:420px;left:102px;white-space:nowrap" class="ft311">H-niv�- <br/>faktor </p> <p style="position:absolute;top:420px;left:156px;white-space:nowrap" class="ft36">V�rde�rsklass </p> <p style="position:absolute;top:442px;left:171px;white-space:nowrap" class="ft36">1929 </p> <p style="position:absolute;top:442px;left:218px;white-space:nowrap" class="ft36">1930 </p> <p style="position:absolute;top:454px;left:223px;white-space:nowrap" class="ft39">49</p> <p style="position:absolute;top:442px;left:265px;white-space:nowrap" class="ft36">1950 </p> <p style="position:absolute;top:454px;left:270px;white-space:nowrap" class="ft39">59</p> <p style="position:absolute;top:442px;left:312px;white-space:nowrap" class="ft36">1960 </p> <p style="position:absolute;top:454px;left:317px;white-space:nowrap" class="ft39">69</p> <p style="position:absolute;top:442px;left:359px;white-space:nowrap" class="ft36">1970 </p> <p style="position:absolute;top:454px;left:364px;white-space:nowrap" class="ft39">77</p> <p style="position:absolute;top:442px;left:406px;white-space:nowrap" class="ft36">1978 </p> <p style="position:absolute;top:454px;left:412px;white-space:nowrap" class="ft39">85</p> <p style="position:absolute;top:442px;left:453px;white-space:nowrap" class="ft36">1986 </p> <p style="position:absolute;top:454px;left:459px;white-space:nowrap" class="ft39">93</p> <p style="position:absolute;top:442px;left:500px;white-space:nowrap" class="ft36">1994 </p> <p style="position:absolute;top:454px;left:506px;white-space:nowrap" class="ft39">99</p> <p style="position:absolute;top:442px;left:547px;white-space:nowrap" class="ft36">2000 </p> <p style="position:absolute;top:454px;left:553px;white-space:nowrap" class="ft39">05</p> <p style="position:absolute;top:442px;left:594px;white-space:nowrap" class="ft36">2006 </p> <p style="position:absolute;top:454px;left:600px;white-space:nowrap" class="ft39">10</p> <p style="position:absolute;top:442px;left:642px;white-space:nowrap" class="ft36">2011 </p> <p style="position:absolute;top:454px;left:647px;white-space:nowrap" class="ft39">13</p> <p style="position:absolute;top:442px;left:689px;white-space:nowrap" class="ft36">2014 </p> <p style="position:absolute;top:454px;left:694px;white-space:nowrap" class="ft39">16</p> <p style="position:absolute;top:442px;left:736px;white-space:nowrap" class="ft36">2017 </p> <p style="position:absolute;top:454px;left:741px;white-space:nowrap" class="ft39">19</p> <p style="position:absolute;top:442px;left:778px;white-space:nowrap" class="ft36">2020 </p> <p style="position:absolute;top:476px;left:102px;white-space:nowrap" class="ft36">0,418,0 </p> <p style="position:absolute;top:476px;left:550px;white-space:nowrap" class="ft36">1,00 </p> <p style="position:absolute;top:1141px;left:98px;white-space:nowrap" class="ft37">3 Senaste lydelse 2018:1097. </p> </div> </div>
background image

1

Svensk f�rfattningssamling

F�rordning

om �ndring i fastighetstaxeringsf�rordningen (1993:1199)

Utf�rdad den 15 april 2021

Regeringen f�reskriver att 1 kap. 8 �, 6 kap. 1 � och bilaga 2 till fastighets-
taxeringsf�rordningen (1993:1199) ska ha f�ljande lydelse.

1 kap.
8 �
1 F�r hyreshus och �garl�genhet ska uppr�ttas en tabell (HK-tabell)
�ver kapitaliseringsfaktorer som utvisar v�rderelationerna mellan bygg-
nader tillh�rande olika �ldersklasser men med samma hyra. Tabellen ska f�r
varje �ldersklass ange relativa kapitaliseringsfaktorer vid olika H-niv�-
faktorer och vid skilda f�rh�llanden betr�ffande v�rdefaktorn l�genhetstyp.
F�r byggnader som uppf�rts under det sjuttonde �ret f�re det �r d� allm�n
fastighetstaxering sker och med en hyra av 100 000 kronor ska faktorn vara
1,00.

Det ska finnas 78 skilda v�rdeniv�er f�r hyreshus och �garl�genhet. De

erh�lls genom att de v�rden som ber�knas med ledning av hyra och
till�mplig kapitaliseringsfaktor multipliceras med H-niv�faktorer. Dessa ska
vara 0,4, 0,5, 0,6, 0,7, 0,8, 0,9, 1,0, 1,1, 1,2, 1,3, 1,4, 1,5, 1,6, 1,7, 1,8, 1,9,
2,0, 2,1, 2,2, 2,3, 2,4, 2,5, 2,6, 2,7, 2,8, 2,9, 3,0, 3,1, 3,2, 3,3, 3,4, 3,5, 3,6,
3,7, 3,8, 3,9, 4,0, 4,2, 4,4, 4,6, 4,8, 5,0, 5,25, 5,5, 5,75, 6,0, 6,25, 6,5, 6,75,
7,0, 7,25, 7,5, 7,75, 8,0, 8,25, 8,5, 8,75, 9,0, 9,25, 9,5, 9,75, 10,0, 10,5, 11,0,
11,5, 12,0, 12,5, 13,0, 13,5, 14,0, 14,5, 15,0, 15,5, 16,0, 16,5, 17,0, 17,5 och
18,0. H-niv�faktorn f�r best�mmas olika f�r bost�der och lokaler inom ett
v�rdeomr�de.

HK-tabellen ska utformas och v�rdefaktorerna �lder och l�genhetstyp

klassindelas p� det s�tt som anges i bilaga 2.

6 kap.
1 �
2 Skatteverket f�r meddela ytterligare f�reskrifter om verkst�lligheten
av fastighetstaxeringslagen (1979:1152).

1. Denna f�rordning tr�der i kraft den 1 juni 2021.
2. F�rordningen till�mpas f�rsta g�ngen vid f�renklad fastighetstaxering

�r 2022.

1 Senaste lydelse 2009:318.
2 Senaste lydelse 2003:963. �ndringen inneb�r bl.a. att andra stycket tas bort.

SFS

2021:283

Publicerad
den

16 april 2021

background image

SFS

2021:283

2

P� regeringens v�gnar

�SA LINDHAGEN

Erik Sj�stedt
(Finansdepartementet)

background image

SFS

2021:283

3

Bilaga 23

HK-tabeller

RELATIVA KAPITALISERINGSFAKTORER F�R BOST�DER

H-niv�-

faktor

V�rde�rsklass

1929

1930

49

1950

59

1960

69

1970

74

1975

79

1980

84

1985

89

1990

94

1995

99

2000

03

2004

06

2007

09

2010

12

2013

15

2016

17

2018

19

2020

0,43,9

1,00

4,05,5

1,00

5,758,25

1,00

8,518,0

1,00

RELATIVA KAPITALISERINGSFAKTORER F�R LOKALER

H-niv�-
faktor

V�rde�rsklass

1929

1930

49

1950

59

1960

69

1970

77

1978

85

1986

93

1994

99

2000

05

2006

10

2011

13

2014

16

2017

19

2020

0,418,0

1,00

3 Senaste lydelse 2018:1097.

;