{"id":51508,"date":"2025-06-10T13:15:44","date_gmt":"2025-06-10T11:15:44","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&#038;p=51508"},"modified":"2026-06-05T09:07:44","modified_gmt":"2026-06-05T07:07:44","slug":"lyfta-moms-pa-extrautrustning","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/lyfta-moms-pa-extrautrustning\/","title":{"rendered":"F\u00e5r man lyfta moms p\u00e5 \u00adextrautrustning?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Jag vet att man inte f\u00e5r lyfta moms n\u00e4r man k\u00f6per en personbil till f\u00f6retaget om det inte \u00e4r fr\u00e5ga om taxi \u00adeller biluthyrning mm. G\u00e4ller detta \u00e4ven extrautrustning till bilen?\u00a0<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Svar:<br><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\nDu f\u00e5r lyfta momsen vid ink\u00f6p av \u00adextrautrustning som ganska l\u00e4tt kan monteras i och ur bilen, t ex vinterd\u00e4ck, dragkrok, extraljus, bilstereo. D\u00e4remot f\u00e5r du inte lyfta momsen n\u00e4r bilen utrustas med t ex luftkonditionering, metalliclack och sollucka (denna typ av utrustning r\u00e4knas fr\u00e5n momssynpunkt inte som extrautrustning).<br><br>Momsen f\u00e5r dock bara lyftas till den del bilen anv\u00e4nds i en moms\u00adbelagd verksamhet. Om du har blandad verksamhet m\u00e5ste du allts\u00e5 proportionera momsen efter hur stor del av k\u00f6rningen som \u00e4r tj\u00e4nstek\u00f6rning i den momsbelagda verksamheten respektive privat k\u00f6rning och k\u00f6rning i momsfri verksamhet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\n&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jag vet att man inte f\u00e5r lyfta moms n\u00e4r man k\u00f6per en personbil till f\u00f6retaget om det inte \u00e4r fr\u00e5ga om taxi \u00adeller biluthyrning mm. G\u00e4ller detta \u00e4ven extrautrustning till bilen?\u00a0 Svar: Du f\u00e5r lyfta momsen vid ink\u00f6p av \u00adextrautrustning som ganska l\u00e4tt kan monteras i och ur bilen, t ex vinterd\u00e4ck, dragkrok, extraljus, bilstereo. [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":41558,"menu_order":0,"template":"","categories":[],"class_list":["post-51508","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51508","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"author":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/users\/32"}],"version-history":[{"count":2,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51508\/revisions"}],"predecessor-version":[{"id":51555,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51508\/revisions\/51555"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/41558"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=51508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=51508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}