{"id":8645,"date":"2023-12-29T00:36:04","date_gmt":"2023-12-28T23:36:04","guid":{"rendered":"https:\/\/kalli.is\/?p=8645"},"modified":"2024-10-12T11:56:33","modified_gmt":"2024-10-12T09:56:33","slug":"althingi-sviptir-lifeyristhega-personuafslaetti","status":"publish","type":"post","link":"https:\/\/kalli.is\/?p=8645","title":{"rendered":"Al\u00feingi sviptir l\u00edfeyris\u00feega pers\u00f3nuafsl\u00e6tti"},"content":{"rendered":"\n<p><b>Laugardagurinn 16. desember 2023<\/b><\/p>\n\n\n\n<p>Eins og gengur og gerist a\u00f0 \u00fe\u00e1 var s\u00ed\u00f0asti starfsdagur Al\u00feingis annasamur en 11 frumv\u00f6rp ur\u00f0u \u00fe\u00e1 a\u00f0 l\u00f6gum. H\u00e9r er fjalla\u00f0 um breytingar sem voru ger\u00f0ar \u00e1 l\u00f6gum um tekjuskatt nr. 90\/2003 \u00fear sem breytingarnar koma vi\u00f0 pyngju ansi margra l\u00edfeyris\u00feega sem b\u00fasettir eru erlendis. <br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.althingi.is\/altext\/154\/s\/0849.html\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Skattar og gj\u00f6ld (gistin\u00e1ttaskattur, \u00e1fengisgjald o.fl.)<\/a> samkv\u00e6mt skjali 849\/154. \u00deetta eina frumvarp n\u00e1\u00f0i til breytinga \u00e1 fj\u00f6lm\u00f6rgum l\u00f6gum \u00ed alls 19 k\u00f6flum og 36 greinum.<\/li>\n<\/ul>\n\n\n\n<p>II. KAFLI \u00feessara laga fjallar um <b>breytingar \u00e1&nbsp;<\/b><a href=\"https:\/\/www.althingi.is\/lagas\/153c\/2003090.html\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><b>l\u00f6gum um tekjuskatt, nr. 90\/2003<\/b><\/a> og \u00e6tla \u00e9g a\u00f0 fjalla h\u00e9r um <b>11. grein<\/b> og <b>36. grein<\/b> enda snerta \u00feessar greinar <b>l\u00edfeyris\u00feega sem b\u00fasettir eru erlendis<\/b> en me\u00f0 misj\u00f6fnum h\u00e6tti \u00fe\u00f3. Greinin hlj\u00f3\u00f0ar svo:<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><b>11. gr.<\/b><\/h2>\n\n\n<style>.kb-row-layout-id8645_9e010d-41 > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id8645_9e010d-41 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id8645_9e010d-41 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:1242px;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id8645_9e010d-41{background-color:var(--global-palette9, #ffffff);}.kb-row-layout-id8645_9e010d-41 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id8645_9e010d-41 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id8645_9e010d-41 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id8645_9e010d-41 alignnone has-theme-palette9-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle\">\n<style>.kadence-column8645_4b4b22-3e > .kt-inside-inner-col,.kadence-column8645_4b4b22-3e > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8645_4b4b22-3e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8645_4b4b22-3e > .kt-inside-inner-col{flex-direction:column;}.kadence-column8645_4b4b22-3e > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8645_4b4b22-3e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8645_4b4b22-3e{position:relative;}.kadence-column8645_4b4b22-3e, .kt-inside-inner-col > .kadence-column8645_4b4b22-3e:not(.specificity){margin-left:40px;}@media all and (max-width: 1024px){.kadence-column8645_4b4b22-3e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8645_4b4b22-3e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8645_4b4b22-3e inner-column-2\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading8645_bbb558-d6, .wp-block-kadence-advancedheading.kt-adv-heading8645_bbb558-d6[data-kb-block=\"kb-adv-heading8645_bbb558-d6\"]{margin-bottom:var(--global-kb-spacing-sm, 1.5rem);font-weight:normal;font-style:normal;color:var(--global-palette3, #1A202C);}.wp-block-kadence-advancedheading.kt-adv-heading8645_bbb558-d6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading8645_bbb558-d6[data-kb-block=\"kb-adv-heading8645_bbb558-d6\"] mark.kt-highlight{font-weight:normal;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading8645_bbb558-d6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading8645_bbb558-d6[data-kb-block=\"kb-adv-heading8645_bbb558-d6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h5 class=\"kt-adv-heading8645_bbb558-d6 wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading8645_bbb558-d6\">Eftirfarandi breytingar ver\u00f0a \u00e1 70. gr. laganna:<\/h5>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items8645_2531b0-2f:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items8645_2531b0-2f ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items8645_2531b0-2f ul.kt-svg-icon-list{grid-row-gap:12px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items8645_2531b0-2f .kb-svg-icon-wrap{color:var(--global-palette1, #3182CE);}.wp-block-kadence-iconlist.kt-svg-icon-list-items8645_2531b0-2f ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:15px;}.kt-svg-icon-list-items8645_2531b0-2f ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap, .kt-svg-icon-list-items8645_2531b0-2f ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap a{color:var(--global-palette3, #1A202C);font-size:var(--global-kb-font-size-sm, 0.9rem);color:var(--global-palette3, #1A202C);}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items8645_2531b0-2f kt-svg-icon-list-columns-1 alignnone kt-list-icon-aligntop\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-8645_9408fa-53 .kt-svg-icon-list-single{font-size:16px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-8645_9408fa-53 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8645_9408fa-53 kt-svg-icon-list-style-default\"><div class=\"kt-svg-icon-list-single\" style=\"display: inline-flex; justify-content: center; align-items: center;\"><svg viewBox=\"0 0 24 24\" height=\"1em\" width=\"1em\" fill=\"none\" stroke=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"display: inline-block; vertical-align: middle;\"><\/svg><\/div><span class=\"kt-svg-icon-list-text\">a.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a03. mgr. 2. t\u00f6lul. or\u00f0ast svo:<br>\u00der\u00e1tt fyrir \u00e1kv\u00e6\u00f0i 1. mgr. skal tekjuskattur eftirlauna\u00feega og l\u00edfeyris\u00feega sem um r\u00e6\u00f0ir \u00ed 2. t\u00f6lul. 1. mgr. 3.\u00a0gr. reiknast af tekjuskattsstofni skv. 1.\u20133. t\u00f6lul. 1.\u00a0mgr. 66. gr. <b>\u00e1n pers\u00f3nuafsl\u00e1ttar<\/b>.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-8645_dc4329-3a .kt-svg-icon-list-single{font-size:16px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-8645_dc4329-3a .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8645_dc4329-3a kt-svg-icon-list-style-default\"><div class=\"kt-svg-icon-list-single\" style=\"display: inline-flex; justify-content: center; align-items: center;\"><svg viewBox=\"0 0 24 24\" height=\"1em\" width=\"1em\" fill=\"none\" stroke=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"display: inline-block; vertical-align: middle;\"><\/svg><\/div><span class=\"kt-svg-icon-list-text\">b.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Vi\u00f0 b\u00e6tist n\u00fdr t\u00f6luli\u00f0ur, svohlj\u00f3\u00f0andi:<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-8645_4deb2b-61 .kt-svg-icon-list-single{font-size:16px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-8645_4deb2b-61 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8645_4deb2b-61 kt-svg-icon-list-style-default kt-svg-icon-list-level-1\"><div class=\"kt-svg-icon-list-single\" style=\"display: inline-flex; justify-content: center; align-items: center;\"><svg viewBox=\"0 0 24 24\" height=\"1em\" width=\"1em\" fill=\"none\" stroke=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"display: inline-block; vertical-align: middle;\"><\/svg><\/div><span class=\"kt-svg-icon-list-text\">11.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Tekjuskatt a\u00f0ila sem um r\u00e6\u00f0ir \u00ed 11. t\u00f6lul. 1. mgr. 3. gr. skal reikna sem h\u00e9r segir:<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-8645_b98b8e-ba .kt-svg-icon-list-single{font-size:16px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-8645_b98b8e-ba .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8645_b98b8e-ba kt-svg-icon-list-style-default kt-svg-icon-list-level-2\"><div class=\"kt-svg-icon-list-single\" style=\"display: inline-flex; justify-content: center; align-items: center;\"><svg viewBox=\"0 0 24 24\" height=\"1em\" width=\"1em\" fill=\"none\" stroke=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"display: inline-block; vertical-align: middle;\"><\/svg><\/div><span class=\"kt-svg-icon-list-text\">a.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Af tekjuskattsstofni me\u00f0 skatthlutfalli skv. 1.\u20133. t\u00f6lul. 1. mgr. 66. gr., <b>\u00e1n<\/b>\u00a0<b>pers\u00f3nuafsl\u00e1ttar <\/b>ef um mann er a\u00f0 r\u00e6\u00f0a.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-8645_18d1c8-ca .kt-svg-icon-list-single{font-size:16px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-8645_18d1c8-ca .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8645_18d1c8-ca kt-svg-icon-list-style-default kt-svg-icon-list-level-2\"><div class=\"kt-svg-icon-list-single\" style=\"display: inline-flex; justify-content: center; align-items: center;\"><svg viewBox=\"0 0 24 24\" height=\"1em\" width=\"1em\" fill=\"none\" stroke=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"display: inline-block; vertical-align: middle;\"><\/svg><\/div><span class=\"kt-svg-icon-list-text\">b.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a020% af tekjuskattsstofni, sbr. 2. t\u00f6lul. 61. gr., ef um l\u00f6ga\u00f0ila skv. 1. og 2. t\u00f6lul. 1. mgr. 2. gr. er a\u00f0 r\u00e6\u00f0a.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-8645_edd44d-08 .kt-svg-icon-list-single{font-size:16px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-8645_edd44d-08 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8645_edd44d-08 kt-svg-icon-list-style-default kt-svg-icon-list-level-2\"><div class=\"kt-svg-icon-list-single\" style=\"display: inline-flex; justify-content: center; align-items: center;\"><svg viewBox=\"0 0 24 24\" height=\"1em\" width=\"1em\" fill=\"none\" stroke=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"display: inline-block; vertical-align: middle;\"><\/svg><\/div><span class=\"kt-svg-icon-list-text\">c.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a037,6% af tekjuskattsstofni, sbr. 2. t\u00f6lul. 61. gr., ef um a\u00f0ra l\u00f6ga\u00f0ila er a\u00f0 r\u00e6\u00f0a.<\/span><\/li>\n<\/ul><\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<p>Pers\u00f3nuafsl\u00e1tturinn fellur ni\u00f0ur hj\u00e1 \u00feeim l\u00edfeyris\u00feegum, sem b\u00fasettir eru erlendis. \u00dea\u00f0 er \u00ed m\u00f6rgum tilfellum t\u00f6luver\u00f0 tekjur\u00fdrnum. \u00c1 vefs\u00ed\u00f0u RSK kemur fram a\u00f0 pers\u00f3nuafsl\u00e1ttur \u00e1 \u00e1rinu 2024 er allt a\u00f0 <b>64.926<\/b> \u00e1 m\u00e1nu\u00f0i, e\u00f0a <b>779.112<\/b> \u00e1 \u00e1ri. \u00deessi n\u00fdju l\u00f6g mismuna \u00cdslendingum sem b\u00fasettir eru erlendis me\u00f0 l\u00edfeyristekjur fr\u00e1 \u00cdslandi me\u00f0 tvennum h\u00e6tti \u2013 annars vegar <b>uppruna teknanna<\/b> og hins vegar eftir <b>tv\u00edsk\u00f6ttunarsamningsger\u00f0inni<\/b> \u00e1 milli \u00cdslands og b\u00fasetulandsins.<\/p>\n\n\n\n<p><b>Fr\u00e1dr\u00e1ttara\u00f0fer\u00f0in<\/b> er notu\u00f0 \u00e1 milli \u00cdslands og Nor\u00f0urlanda \u00feannig a\u00f0 \u00fearlendir \u00edslenskir l\u00edfeyris\u00feegar grei\u00f0a fulla skatta \u00e1 \u00cdslandi en f\u00e1 \u00fe\u00e1 fr\u00e1dregna \u00ed uppgj\u00f6ri \u00ed b\u00fasetulandinu. Hinga\u00f0 til hafa \u00feessir \u00cdslendingar greitt b\u00fasetulandinu vi\u00f0b\u00f3tarskatt \u00fear sem skattar eru \u00fear h\u00e6rri en \u00e1 \u00cdslandi. <\/p>\n\n\n\n<p><b>Undan\u00fe\u00e1gua\u00f0fer\u00f0in<\/b> er notu\u00f0 \u00e1 milli \u00cdslands og Sp\u00e1nar og \u00fear kemur mismununin enn sk\u00fdrar fram. Tekjur sem l\u00edfeyris\u00feegar hafa fr\u00e1 <b>opinberum l\u00edfeyrissj\u00f3\u00f0um<\/b>, t.d. LSR og BR\u00da, eru \u00e1vallt skattlag\u00f0ar \u00e1 \u00cdslandi og skv. \u00feessum l\u00f6gum f\u00e6st enginn pers\u00f3nuafsl\u00e1ttur vegna \u00feessara tekna eftir lagabreytinguna. Tekjutap l\u00edfeyris\u00feega getur \u00fev\u00ed numi\u00f0 allt a\u00f0 <b>64.926<\/b> \u00e1 m\u00e1nu\u00f0i e\u00f0a <b>779.112<\/b> \u00e1 \u00e1ri. Sp\u00e6nska r\u00edki\u00f0 skiptir s\u00e9r ekkert af \u00feessu uppgj\u00f6ri enda eru \u00feessar tekjur undan\u00feegnar skatti \u00e1 Sp\u00e1ni.<\/p>\n\n\n\n<p>Tekjur fr\u00e1 <b>TR<\/b> <b>og<\/b> <b>almennum l\u00edfeyrissj\u00f3\u00f0um<\/b>, t.d. VR, eru \u00e1vallt skattlag\u00f0ar \u00ed b\u00fasetulandinu, \u00fe.e. \u00e1 Sp\u00e1ni s\u00e9 b\u00fasetan \u00fear.<\/p>\n\n\n\n<p><b>Hven\u00e6r taka \u00feessi l\u00f6g gildi?<\/b><\/p>\n\n\n\n<p>Um \u00fea\u00f0 fjallar 36. grein \u00feessara laga. \u00dear kemur sk\u00fdrt fram a\u00f0 \u00feessari breytingu er \u00e6tla\u00f0 a\u00f0 gilda fr\u00e1 1.&nbsp;jan\u00faar 2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">36. gr.<\/h2>\n\n\n<style>.kadence-column8645_dc504a-dd > .kt-inside-inner-col,.kadence-column8645_dc504a-dd > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8645_dc504a-dd > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8645_dc504a-dd > .kt-inside-inner-col{flex-direction:column;}.kadence-column8645_dc504a-dd > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8645_dc504a-dd > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8645_dc504a-dd{position:relative;}.kadence-column8645_dc504a-dd, .kt-inside-inner-col > .kadence-column8645_dc504a-dd:not(.specificity){margin-left:40px;}@media all and (max-width: 1024px){.kadence-column8645_dc504a-dd > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8645_dc504a-dd > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8645_dc504a-dd inner-column-2\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading8645_ad4ff7-16, .wp-block-kadence-advancedheading.kt-adv-heading8645_ad4ff7-16[data-kb-block=\"kb-adv-heading8645_ad4ff7-16\"]{margin-bottom:var(--global-kb-spacing-sm, 1.5rem);font-weight:normal;font-style:normal;color:var(--global-palette3, #1A202C);}.wp-block-kadence-advancedheading.kt-adv-heading8645_ad4ff7-16 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading8645_ad4ff7-16[data-kb-block=\"kb-adv-heading8645_ad4ff7-16\"] mark.kt-highlight{font-weight:normal;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading8645_ad4ff7-16 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading8645_ad4ff7-16[data-kb-block=\"kb-adv-heading8645_ad4ff7-16\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h5 class=\"kt-adv-heading8645_ad4ff7-16 wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading8645_ad4ff7-16\">Eftirfarandi breytingar ver\u00f0a \u00e1 70. gr. laganna:<\/h5>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items8645_b54e54-9e:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items8645_b54e54-9e ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items8645_b54e54-9e ul.kt-svg-icon-list{grid-row-gap:12px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items8645_b54e54-9e .kb-svg-icon-wrap{color:var(--global-palette1, #3182CE);}.wp-block-kadence-iconlist.kt-svg-icon-list-items8645_b54e54-9e ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:15px;}.kt-svg-icon-list-items8645_b54e54-9e ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap, .kt-svg-icon-list-items8645_b54e54-9e ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap a{color:var(--global-palette3, #1A202C);font-size:var(--global-kb-font-size-sm, 0.9rem);color:var(--global-palette3, #1A202C);}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items8645_b54e54-9e kt-svg-icon-list-columns-1 alignnone kt-list-icon-aligntop\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-8645_a702f4-5b .kt-svg-icon-list-single{font-size:16px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-8645_a702f4-5b .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8645_a702f4-5b kt-svg-icon-list-style-default\"><div class=\"kt-svg-icon-list-single\" style=\"display: inline-flex; justify-content: center; align-items: center;\"><svg viewBox=\"0 0 24 24\" height=\"1em\" width=\"1em\" fill=\"none\" stroke=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"display: inline-block; vertical-align: middle;\"><\/svg><\/div><span class=\"kt-svg-icon-list-text\">L\u00f6g \u00feessi \u00f6\u00f0last gildi 1. jan\u00faar 2024, nema 8. gr. sem \u00f6\u00f0last gildi 1. jan\u00faar 2034 <b>og a-li\u00f0ur 11. gr. <\/b>og 22. gr.<b> sem \u00f6\u00f0last gildi 1. jan\u00faar 2025<\/b>.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-8645_15ae97-91 .kt-svg-icon-list-single{font-size:16px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-8645_15ae97-91 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8645_15ae97-91 kt-svg-icon-list-style-default\"><div class=\"kt-svg-icon-list-single\" style=\"display: inline-flex; justify-content: center; align-items: center;\"><svg viewBox=\"0 0 24 24\" height=\"1em\" width=\"1em\" fill=\"none\" stroke=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"display: inline-block; vertical-align: middle;\"><\/svg><\/div><span class=\"kt-svg-icon-list-text\">\u00der\u00e1tt fyrir \u00e1kv\u00e6\u00f0i 1. mgr. \u00f6\u00f0last 27. og 28. gr. \u00feegar gildi.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-8645_d4e2f8-c4 .kt-svg-icon-list-single{font-size:16px !important;color:var(--global-palette1, #3182CE) !important;}.kt-svg-icon-list-item-8645_d4e2f8-c4 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-8645_d4e2f8-c4 kt-svg-icon-list-style-default\"><div class=\"kt-svg-icon-list-single\" style=\"display: inline-flex; justify-content: center; align-items: center;\"><svg viewBox=\"0 0 24 24\" height=\"1em\" width=\"1em\" fill=\"none\" stroke=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"display: inline-block; vertical-align: middle;\"><\/svg><\/div><span class=\"kt-svg-icon-list-text\">\u00c1kv\u00e6\u00f0i 1.\u20135. gr. gilda um \u00fe\u00e6r gistin\u00e1ttaeiningar sem afhentar eru fr\u00e1 og me\u00f0 gildist\u00f6ku \u00feeirra greina.<\/span><\/li>\n<\/ul><\/div>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><b>Taki\u00f0 eftir! \u00deessi breyting tekur gildi 1. jan\u00faar 2025!<\/b><\/h2>\n\n\n\n<p>Einnig hefur bori\u00f0 \u00e1 \u00fev\u00ed a\u00f0 <b>skattfrelsi almennra l\u00edfeyristekna \u00e1 \u00cdslandi<\/b> skv. ey\u00f0ubla\u00f0i RSK 5.49 hafi falli\u00f0 ni\u00f0ur. TR hefur ekki skr\u00e1\u00f0 skattfrelsi\u00f0 eins og \u00e1\u00f0ur sem <b>10.000% pers\u00f3nuafsl\u00e1tt<\/b> heldur hreinlega fellt hann ni\u00f0ur um \u00feessi \u00e1ram\u00f3t. Hvort a\u00f0 RSK hafi l\u00e1ti\u00f0 undir h\u00f6fu\u00f0 leggjast a\u00f0 tilkynna \u00feeim um hverjir eigi a\u00f0 nj\u00f3ta skattfrelsis \u00e1 almennar l\u00edfeyristekjur skal \u00f3sagt l\u00e1ti\u00f0. A\u00f0 minnsta kosti fer l\u00edti\u00f0 fyrir tilkynningum RSK um skattfrelsi\u00f0.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">29. desember 2023<\/h2>\n\n\n\n<p>Unni\u00f0 er a\u00f0 \u00fev\u00ed a\u00f0 vinda ofan af \u00feessu kl\u00fa\u00f0ri. Inga S\u00e6land birti f\u00e6rslu \u00e1 Facebook \u00feess efnis:<\/p>\n\n\n\n<p>N\u00fa liggur \u00fea\u00f0 lj\u00f3st fyrir a\u00f0 veri\u00f0 er a\u00f0 lei\u00f0r\u00e9tta \u00feessi \u00f6murlegu mist\u00f6k sem Skatturinn ber \u00e1byrg\u00f0 \u00e1. Tryggingastofnun hefur keyrt kerfin s\u00edn \u00ed samr\u00e6mi vi\u00f0 tilm\u00e6li skattsins og \u00feannig teki\u00f0 pers\u00f3nuafsl\u00e1ttinn af f\u00f3lki sem b\u00fdr erlendis og f\u00e6r grei\u00f0slur fr\u00e1 TR \u00e1samt \u00fev\u00ed a\u00f0 hafa sent \u00fat yfirlit fyrir \u00e1ri\u00f0 2024. Eftir gott samtal vi\u00f0 fj\u00e1rm\u00e1lastj\u00f3ra TR \u00ed morgun liggur \u00fea\u00f0 fyrir a\u00f0 TR grei\u00f0ir \u00fat \u00ed dag og veri\u00f0 er a\u00f0 freista \u00feess a\u00f0 n\u00e1 a\u00f0 lei\u00f0r\u00e9tta mist\u00f6kin fyrir kl. 15. Ef \u00fea\u00f0 gengur ekki upp t\u00e6knilega, munu allir f\u00e1 lei\u00f0r\u00e9ttingu og pers\u00f3nuafsl\u00e1ttinn sinn greiddan \u00feann 2. jan. 2024. \u00deannig a\u00f0 ekki hafa \u00e1hyggjur vi\u00f0 n\u00e1\u00f0um a\u00f0 fresta \u00feessum lj\u00f3ta gj\u00f6rningi til 1. jan 2025 og munum n\u00fdta n\u00e6sta \u00e1r \u00ed a\u00f0 berjast gegn gildist\u00f6ku \u00feeirra yfirleitt.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Al\u00feingi sviptir l\u00edfeyris\u00feega pers\u00f3nuafsl\u00e6tti. RSK og TR ganga r\u00f6sklega fram \u00e1ri of snemma.<\/p>\n","protected":false},"author":1,"featured_media":8655,"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":""},"categories":[3,6,1],"tags":[901],"class_list":["post-8645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-skattar","category-tr","category-oflokkad","tag-althingi-sviptir-lifeyristhega-personuafslaetti"],"acf":[],"taxonomy_info":{"category":[{"value":3,"label":"Skattar"},{"value":6,"label":"TR"},{"value":1,"label":"\u00ddmislegt"}],"post_tag":[{"value":901,"label":"Al\u00feingi sviptir l\u00edfeyris\u00feega pers\u00f3nuafsl\u00e6tti"}]},"featured_image_src_large":["https:\/\/kalli.is\/wp-content\/uploads\/2023\/12\/pexels-pixabay-259249-1024x683.jpg",1024,683,true],"author_info":{"display_name":"Karl Gu\u00f0mundsson","author_link":"https:\/\/kalli.is\/?author=1"},"comment_info":"","category_info":[{"term_id":3,"name":"Skattar","slug":"skattar","term_group":0,"term_taxonomy_id":3,"taxonomy":"category","description":"Skattam\u00e1l \u00e1 Sp\u00e1ni og \u00cdslandi","parent":0,"count":23,"filter":"raw","cat_ID":3,"category_count":23,"category_description":"Skattam\u00e1l \u00e1 Sp\u00e1ni og \u00cdslandi","cat_name":"Skattar","category_nicename":"skattar","category_parent":0},{"term_id":6,"name":"TR","slug":"tr","term_group":0,"term_taxonomy_id":6,"taxonomy":"category","description":"","parent":0,"count":14,"filter":"raw","cat_ID":6,"category_count":14,"category_description":"","cat_name":"TR","category_nicename":"tr","category_parent":0},{"term_id":1,"name":"\u00ddmislegt","slug":"oflokkad","term_group":0,"term_taxonomy_id":1,"taxonomy":"category","description":"","parent":0,"count":62,"filter":"raw","cat_ID":1,"category_count":62,"category_description":"","cat_name":"\u00ddmislegt","category_nicename":"oflokkad","category_parent":0}],"tag_info":[{"term_id":901,"name":"Al\u00feingi sviptir l\u00edfeyris\u00feega pers\u00f3nuafsl\u00e6tti","slug":"althingi-sviptir-lifeyristhega-personuafslaetti","term_group":0,"term_taxonomy_id":901,"taxonomy":"post_tag","description":"","parent":0,"count":1,"filter":"raw"}],"_links":{"self":[{"href":"https:\/\/kalli.is\/index.php?rest_route=\/wp\/v2\/posts\/8645","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=8645"}],"version-history":[{"count":0,"href":"https:\/\/kalli.is\/index.php?rest_route=\/wp\/v2\/posts\/8645\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kalli.is\/index.php?rest_route=\/wp\/v2\/media\/8655"}],"wp:attachment":[{"href":"https:\/\/kalli.is\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kalli.is\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kalli.is\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}