SFS 2023:792 Lag om ändring i skatteförfarandelagen (2011:1244)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#ffffff;-moz-transform: matrix( 0, 1, 1, 0, 0, 0);-webkit-transform: matrix( 0, 1, 1, 0, 0, 0);-o-transform: matrix( 0, 1, 1, 0, 0, 0);-ms-transform: matrix( 0, 1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft12{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#ffffff;-moz-transform: matrix( 0, 1, 1, 0, 0, 0);-webkit-transform: matrix( 0, 1, 1, 0, 0, 0);-o-transform: matrix( 0, 1, 1, 0, 0, 0);-ms-transform: matrix( 0, 1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft13{font-size:28px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft14{font-size:21px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft15{font-size:11px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:18px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft17{font-size:17px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft18{font-size:9px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:13px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:19px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft111{font-size:19px;font-family:ALUYTS+TimesNewRomanPS;color:#000000;} .ft112{font-size:15px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:15px;font-family:KNXGDY+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft115{font-size:18px;line-height:30px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft116{font-size:15px;line-height:17px;font-family:FAAAAJ+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:1229px;left:37px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6 7 8 9 0 </b>1 2 3 4 5 6 7 8 9 0</p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft13"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft14"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft14"><b>om �ndring i skattef�rfarandelagen (2011:1244) </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 30 november 2023 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft114">Enligt riksdagens beslut1 f�reskrivs att 22 kap. 6 � skattef�rfarandelagen <br/>(2011:1244) ska ha f�ljande lydelse. </p> <p style="position:absolute;top:406px;left:98px;white-space:nowrap" class="ft114"><b>22 kap. <br/>6 �</b> Om en privatbostadsfastighet har del i en annan samf�llighet �n som <br/>avses i 6 kap. 6 � f�rsta stycket inkomstskattelagen (1999:1229), ska kon-<br/>trolluppgift l�mnas om privatbostadsfastighetens andel av samf�llighetens <br/>inkomster som �r avkastning av kapital. </p> <p style="position:absolute;top:518px;left:115px;white-space:nowrap" class="ft10">Kontrolluppgift ska l�mnas f�r fysiska personer och d�dsbon av den </p> <p style="position:absolute;top:538px;left:98px;white-space:nowrap" class="ft10">juridiska person som f�rvaltar samf�lligheten. </p> <p style="position:absolute;top:559px;left:115px;white-space:nowrap" class="ft10">I kontrolluppgiften ska uppgift l�mnas om privatbostadsfastighetens </p> <p style="position:absolute;top:579px;left:98px;white-space:nowrap" class="ft114">andel av samf�llighetens inkomster till den del dessa �verstiger <br/>1 500 kronor. </p> <p style="position:absolute;top:642px;left:115px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 januari 2024. </p> <p style="position:absolute;top:683px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:724px;left:98px;white-space:nowrap" class="ft10">NIKLAS WYKMAN </p> <p style="position:absolute;top:744px;left:385px;white-space:nowrap" class="ft114">Linda Bolund Thornell <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1141px;left:98px;white-space:nowrap" class="ft18">1 Prop. 2023/24:1, bet. 2023/24:FiU1, rskr. 2023/24:47. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft110"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft111"><b> 2023:792</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft116">Publicerad<br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft113"> 5 december 2023</p> </div> </div> ;