{"id":3385,"date":"2021-05-28T14:00:31","date_gmt":"2021-05-28T12:00:31","guid":{"rendered":"https:\/\/kalli.is\/?p=3385"},"modified":"2021-06-05T13:51:52","modified_gmt":"2021-06-05T11:51:52","slug":"alagning-a-skjon-vid-framtal","status":"publish","type":"post","link":"https:\/\/kalli.is\/?p=3385","title":{"rendered":"\u00c1lagning vegna tekna 2020 \u00e1 skj\u00f6n vi\u00f0 framtal"},"content":{"rendered":"

\"\"<\/p>\n

***LEI\u00d0R\u00c9TTING***<\/h3>\n

Laugardaginn 5. j\u00fan\u00ed barst grei\u00f0sla inn \u00e1 reikning konu minnar og er m\u00e1l \u00feetta \u00fev\u00ed \u00far s\u00f6gunni.<\/h3>\n

N\u00fa er h\u00e6gt a\u00f0 n\u00e1lgast \u00e1lagningarse\u00f0ilinn vegna tekna \u00e1rsins 2020 \u00e1 rsk.is. \u00c1lagningarse\u00f0ill okkar hj\u00f3na kemur okkur allverulega \u00e1 \u00f3vart og er R\u00edkisskattstj\u00f3ra ekki til s\u00f3ma. Smelltu \u00e1 myndina h\u00e9r a\u00f0 ofan til a\u00f0 sko\u00f0a \u00feinn \u00e1lagningarse\u00f0il.<\/p>\n

\u00c9g haf\u00f0i greitt fyrirframgreidda skatta \u00e1 \u00cdslandi kr. 132.187 \u00e1 fyrri hluta \u00e1rsins og Br\u00fa lifeyrissj\u00f3\u00f0ur vildi ekki borga m\u00e9r \u00fe\u00e1 \u00fat. \u00deurftu sj\u00e1lfsagt a\u00f0 halda \u00ed \u00feessa peninga \u00ed hlutafj\u00e1rkaupin \u00ed Icelandair. \u00b4Samkv\u00e6mt R\u00edkisskattstj\u00f3ra \u00fe\u00e1 m\u00e1tti launagrei\u00f0andinn grei\u00f0a m\u00e9r ofteknu sta\u00f0grei\u00f0sluna \u00fat en hann var ekki skyldugur til \u00feess. \u00c9g spur\u00f0i \u00fe\u00e1 skattinn hvort hann hef\u00f0i \u00fe\u00e1 ekki s\u00f6mu heimild til a\u00f0 grei\u00f0a m\u00e9r \u00feessa peninga \u00fat en svari\u00f0 var a\u00f0 \u00e9g \u00feyrfti a\u00f0 b\u00ed\u00f0a fram til 1. j\u00fan\u00ed 2021. \u00c9g skila\u00f0i inn framtali \u00ed mars innan tilskilins frests og \u00fear var ger\u00f0 grein fyrir \u00feessari ofteknu sta\u00f0grei\u00f0slu \u00e1 framtali: \"\"<\/p>\n

Framtali eiginkonunnar var r\u00e9tt og \u00fear kom r\u00e9ttilega fram a\u00f0 h\u00fan greiddi enga sta\u00f0grei\u00f0slu af tekjum:<\/p>\n

\"\"<\/p>\n

Semsagt, samkv\u00e6mt framtali okkar hj\u00f3na \u00e1tti \u00e9g a\u00f0 f\u00e1 132.187 kr. endurgreiddar. En svo var ekki. \u00c1lagningarse\u00f0illinn barst og \u00fear kemur fram a\u00f0 \u00e9g \u00e1tti enga inneign lengur. Inneigninni var r\u00e1\u00f0stafa\u00f0 til l\u00e6kkunar „skattaskuldar“ makans.<\/p>\n

\"\"<\/p>\n

\u00c1lagningarse\u00f0ill konunnar var\u00f0 \u00feessi:<\/p>\n

\"\"<\/p>\n

Framt\u00f6lin okkar voru tekin \u00far hef\u00f0bundinni afgrei\u00f0slu RSK og allar tekjur konunnar fr\u00e1 Tryggingastofnun r\u00edkisins skattlag\u00f0ar \u00fer\u00e1tt fyrir skattfrelsi \u00feeirra \u00e1 \u00cdslandi enda grei\u00f0ir h\u00fan skatta af \u00f6llum \u00feeim tekjum \u00e1 Sp\u00e1ni. Sp\u00e6nsku framtali okkar var skila\u00f0 inn til R\u00edkisskattstj\u00f3ra 12. ma\u00ed 2021 \u00fer\u00e1tt fyrir a\u00f0 framtalsfresturinn \u00e1 Sp\u00e1ni er til 25. j\u00fan\u00ed 2021. Semsagt henni var gert a\u00f0 grei\u00f0a 327.268 kr. \u00ed skatta \u00e1 \u00cdslandi umfram \u00fea\u00f0 sem pers\u00f3nuafsl\u00e1tturinn er. Fr\u00e1 \u00feeirri „skuld“ er svo inneign m\u00edn dregin fr\u00e1 og eftir standa 195.081 kr. sem henni er gert a\u00f0 grei\u00f0a \u00e1 nokkrum m\u00e1nu\u00f0um.<\/p>\n

\u00deetta helst \u00ed hendur me\u00f0 skilum Tryggingastofnunar r\u00edkisins \u00e1 launami\u00f0um vegna \u00e1rsins 2020 en \u00feeir skilu\u00f0u \u00feeim af s\u00e9r 20. ma\u00ed 2021. Samkv\u00e6mt g\u00f6gnum \u00feeirra naut h\u00fan skattfrelsis allt \u00e1ri\u00f0 2020 og l\u00edka 2021 \u00feannig a\u00f0 \u00feetta kemur \u00feeim ekkert vi\u00f0. Andm\u00e6lar\u00e9tturinn sem \u00feeir augl\u00fdsa er vegna skekkja. Talan \u00e1 launami\u00f0a konunnar var r\u00e9tt og \u00fev\u00ed ekki andm\u00e6lt. Starfsma\u00f0ur Tryggingastofnunar r\u00edkisins send samt innah\u00fass fyrirspurn \u00e1 s\u00e9rfr\u00e6\u00f0ing \u00feeirra sem hlj\u00f3\u00f0ar svona:<\/p>\n

Karl Kristj\u00e1n hringdi fyrir konu s\u00edna. \u00deau voru a\u00f0 f\u00e1 \u00e1lagningu hj\u00e1 skattinum v\/launat\u00f6lu TR \u00e1 framtali. \u00deau eru me\u00f0 skattfrelsi skr\u00e1\u00f0 og gera upp \u00e1 Sp\u00e1ni.<\/p>\n

\"\"<\/p>\n

 <\/p>\n

Vi\u00f0 skilum inn launami\u00f0a til skattsins me\u00f0 \u00feeim tekjum sem Sigurveig f\u00e6r fr\u00e1 okkur, er \u00fea\u00f0 ekki svo Skattsins a\u00f0 sj\u00e1 um a\u00f0 \u00feessi tala s\u00e9 ekki<\/strong> reiknu\u00f0 inn \u00ed \u00e1lagningu?<\/p><\/blockquote>\n

\u00deetta er nefnilega alfari\u00f0 m\u00e1l R\u00edkisskattstj\u00f3ra. Svo vir\u00f0ist vera a\u00f0 \u00feeir taki ekki mark \u00e1 s\u00ednu eigin skattfrelsisvottor\u00f0i. Sendi \u00fev\u00ed eftirfarandi skeyti til starfsmanns R\u00edkisskattstj\u00f3ra:<\/p>\n

\u00c1tti gott samtal vi\u00f0 starfsmann Tryggingastofnunar um \u00feessi m\u00e1l og \u00feetta l\u00edtur alls ekki vel \u00fat fyrir RSK. Mig er fari\u00f0 a\u00f0 gruna a\u00f0 ekki s\u00e9 allt me\u00f0 felldu var\u00f0andi okkar m\u00e1l hj\u00e1 RSK. \u00dea\u00f0 l\u00edtur \u00fat fyrir a\u00f0 einhver \u00fear innan dyra beiti skattlagningarvaldi s\u00ednu til \u00feess a\u00f0 gera manni \u00f3ver\u00f0skulda\u00f0an miska, enda hefur sp\u00e6nska framtali\u00f0 legi\u00f0 fyrir hj\u00e1 RSK s\u00ed\u00f0an 12. ma\u00ed s\u00ed\u00f0astli\u00f0inn.<\/p>\n

Svona s\u00e9rst\u00f6k fyrirtaka telst varla handv\u00f6mm.<\/p>\n

\u00d3ska eftir \u00fev\u00ed a\u00f0 afgrei\u00f0slu \u00feessa m\u00e1ls s\u00e9 hra\u00f0a\u00f0.<\/p>\n

Vir\u00f0ingarfyllst,<\/p>\n

Karl Kristj\u00e1n Hafsteinn Gu\u00f0mundsson<\/p><\/blockquote>\n

\u00c9g er enn\u00fe\u00e1 me\u00f0 opi\u00f0 m\u00e1l hj\u00e1 Yfirskattanefnd vegna skattlagningar RSK \u00e1 tekjum okkar 2019 sem voru ekki \u00ed samr\u00e6mi vi\u00f0 tv\u00edsk\u00f6ttunarsamning \u00cdslands og Sp\u00e1nar en \u00fea\u00f0 kemur ni\u00f0ursta\u00f0a \u00ed \u00fea\u00f0 \u00e1 n\u00e6stu d\u00f6gum og um \u00fea\u00f0 mun ver\u00f0a skrifa\u00f0 h\u00e9r \u00e1 kalli.is \u00feegar ni\u00f0ursta\u00f0a liggur fyrir \u00f6\u00f0rum \u00cdslendingum \u00e1 Sp\u00e1ni til fr\u00f3\u00f0leiks.<\/p>\n

Eru fleiri a\u00f0 lenda \u00ed \u00feessu? Endilega l\u00e1ti\u00f0 mig vita.<\/p>\n

 <\/p>\n

***LEI\u00d0R\u00c9TTING***<\/h3>\n

Laugardaginn 5. j\u00fan\u00ed barst grei\u00f0sla inn \u00e1 reikning konu minnar og er m\u00e1l \u00feetta \u00fev\u00ed \u00far s\u00f6gunni.<\/h3>\n","protected":false},"excerpt":{"rendered":"

N\u00fa er h\u00e6gt a\u00f0 n\u00e1lgast \u00e1lagningarse\u00f0ilinn vegna tekna \u00e1rsins 2020 \u00e1 rsk.is. \u00c1lagningarse\u00f0ill okkar hj\u00f3na kemur okkur allverulega \u00e1 \u00f3vart og er R\u00edkisskattstj\u00f3ra ekki til s\u00f3ma.\u00a0Lesi\u00f0 meira um \u00fea\u00f0 h\u00e9r…<\/p>\n","protected":false},"author":1,"featured_media":3391,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}","_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","footnotes":"","_links_to":"","_links_to_target":""},"categories":[1],"tags":[508,509,510],"class_list":["post-3385","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-oflokkad","tag-alagning-2021","tag-skattframtal-2021","tag-tekjur-2020"],"acf":[],"taxonomy_info":{"category":[{"value":1,"label":"\u00ddmislegt"}],"post_tag":[{"value":508,"label":"\u00c1lagning 2021"},{"value":509,"label":"Skattframtal 2021"},{"value":510,"label":"Tekjur 2020"}]},"featured_image_src_large":["https:\/\/kalli.is\/wp-content\/uploads\/2021\/05\/screencapture-skatturinn-is-2021-05-28-13_47_02-edit-1024x375.png",1024,375,true],"author_info":{"display_name":"Karl Gu\u00f0mundsson","author_link":"https:\/\/kalli.is\/?author=1"},"comment_info":"","category_info":[{"term_id":1,"name":"\u00ddmislegt","slug":"oflokkad","term_group":0,"term_taxonomy_id":1,"taxonomy":"category","description":"","parent":0,"count":63,"filter":"raw","cat_ID":1,"category_count":63,"category_description":"","cat_name":"\u00ddmislegt","category_nicename":"oflokkad","category_parent":0}],"tag_info":[{"term_id":508,"name":"\u00c1lagning 2021","slug":"alagning-2021","term_group":0,"term_taxonomy_id":508,"taxonomy":"post_tag","description":"","parent":0,"count":1,"filter":"raw"},{"term_id":509,"name":"Skattframtal 2021","slug":"skattframtal-2021","term_group":0,"term_taxonomy_id":509,"taxonomy":"post_tag","description":"","parent":0,"count":1,"filter":"raw"},{"term_id":510,"name":"Tekjur 2020","slug":"tekjur-2020","term_group":0,"term_taxonomy_id":510,"taxonomy":"post_tag","description":"","parent":0,"count":1,"filter":"raw"}],"_links":{"self":[{"href":"https:\/\/kalli.is\/index.php?rest_route=\/wp\/v2\/posts\/3385","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kalli.is\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kalli.is\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kalli.is\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kalli.is\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3385"}],"version-history":[{"count":0,"href":"https:\/\/kalli.is\/index.php?rest_route=\/wp\/v2\/posts\/3385\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kalli.is\/index.php?rest_route=\/wp\/v2\/media\/3391"}],"wp:attachment":[{"href":"https:\/\/kalli.is\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kalli.is\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kalli.is\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}