{"id":35162,"date":"2026-03-30T19:32:20","date_gmt":"2026-03-30T17:32:20","guid":{"rendered":"https:\/\/www.vardforetagarna.se\/?p=35162"},"modified":"2026-03-30T20:52:13","modified_gmt":"2026-03-30T18:52:13","slug":"viktigt-besked-for-vard-och-omsorg-nej-till-moms-pa-lokalhyror","status":"publish","type":"post","link":"https:\/\/www.vardforetagarna.se\/2026\/03\/viktigt-besked-for-vard-och-omsorg-nej-till-moms-pa-lokalhyror\/","title":{"rendered":"Viktigt besked f\u00f6r v\u00e5rd och omsorg: nej till moms p\u00e5 lokalhyror"},"content":{"rendered":"<p class=\"intro\">I f\u00f6rra veckan \u00f6verl\u00e4mnade <a href=\"https:\/\/www.regeringen.se\/rattsliga-dokument\/statens-offentliga-utredningar\/2026\/03\/sou-202624\/\">utredningen \u201dUt\u00f6kade m\u00f6jligheter till frivillig merv\u00e4rdesskatt avseende fastigheter (Dir. 2024:46)\u201d sitt bet\u00e4nkande<\/a>. Uppdraget har bland annat varit att analysera om reglerna f\u00f6r frivillig beskattning vid uthyrning av lokaler b\u00f6r utvidgas till fler situationer \u00e4n i dag. Mer konkret har det handlat om att pr\u00f6va om m\u00f6jligheten till frivillig moms vid lokaluthyrning b\u00f6r omfatta \u00e4ven icke momspliktiga hyresg\u00e4ster, s\u00e5som verksamheter inom v\u00e5rd och omsorg.<\/p>\n\n<p>Utredningen har dock, gl\u00e4djande nog, valt att inte f\u00f6resl\u00e5 n\u00e5gon s\u00e5dan utvidgning. Detta ligger helt i linje med de st\u00e5ndpunkter som V\u00e5rdf\u00f6retagarna framf\u00f6rde i en skrivelse till utredningen under h\u00f6sten 2025.<\/p>\n\n\n<a class='Share__link Share__link--url copy-text' href='#' rel='nofollow' data-text='tacksamt-att-utredningen-landat-klokt-i-fragan' title='Dela url' data-confirmation='L\u00e4nken kopierades till urklipp'><svg class='icon icon--link'  width='18' height='18' viewBox='0 0 18 18' fill='none' xmlns='http:\/\/www.w3.org\/2000\/svg'>\n            <path d='M10.4142 0.514721L6.87868 4.05025L8.29289 5.46447L11.1213 2.63604L15.364 6.87868L12.5355 9.70711L13.9497 11.1213L17.4853 7.58579C17.8763 7.19476 17.8763 6.5626 17.4853 6.17158L11.8284 0.514721C11.4374 0.123691 10.8052 0.123691 10.4142 0.514721Z' fill='black'\/>\n            <path d='M9.7071 12.5355L6.87868 15.364L2.63604 11.1213L5.46446 8.2929L4.05025 6.87868L0.514716 10.4142C0.123686 10.8052 0.123686 11.4374 0.514716 11.8284L6.17157 17.4853C6.5626 17.8763 7.19475 17.8763 7.58578 17.4853L11.1213 13.9497L9.7071 12.5355Z' fill='black'\/>\n            <path d='M6.17157 11.8284C6.5626 12.2195 7.19475 12.2195 7.58578 11.8284L11.8284 7.58579C12.2195 7.19476 12.2195 6.56261 11.8284 6.17158C11.4374 5.78055 10.8052 5.78055 10.4142 6.17158L6.17157 10.4142C5.78054 10.8052 5.78054 11.4374 6.17157 11.8284Z' fill='black'\/>\n            <\/svg> <\/a>\n<h2 class=\"wp-block-heading\">Tacksamt att utredningen landat klokt i fr\u00e5gan<\/h2>\n\n\n\n<p>I skrivelsen lyfte V\u00e5rdf\u00f6retagarna tv\u00e5 huvudsakliga argument. F\u00f6r det f\u00f6rsta bed\u00f6mdes att en utvidgad m\u00f6jlighet till frivillig moms vid lokaluthyrning till icke momspliktiga hyresg\u00e4ster inte skulle l\u00f6sa n\u00e5gra verkliga problem f\u00f6r V\u00e5rdf\u00f6retagarnas medlemsf\u00f6retag, s\u00e5som tillg\u00e5ngen till lokaler. F\u00f6r det andra framh\u00f6lls att en s\u00e5dan f\u00f6r\u00e4ndring skulle leda till kraftigt h\u00f6jda hyror f\u00f6r dessa verksamheter.<\/p>\n\n\n<a class='Share__link Share__link--url copy-text' href='#' rel='nofollow' data-text='grundproblemet:-vard-och-omsorg-ar-inte-momspliktiga' title='Dela url' data-confirmation='L\u00e4nken kopierades till urklipp'><svg class='icon icon--link'  width='18' height='18' viewBox='0 0 18 18' fill='none' xmlns='http:\/\/www.w3.org\/2000\/svg'>\n            <path d='M10.4142 0.514721L6.87868 4.05025L8.29289 5.46447L11.1213 2.63604L15.364 6.87868L12.5355 9.70711L13.9497 11.1213L17.4853 7.58579C17.8763 7.19476 17.8763 6.5626 17.4853 6.17158L11.8284 0.514721C11.4374 0.123691 10.8052 0.123691 10.4142 0.514721Z' fill='black'\/>\n            <path d='M9.7071 12.5355L6.87868 15.364L2.63604 11.1213L5.46446 8.2929L4.05025 6.87868L0.514716 10.4142C0.123686 10.8052 0.123686 11.4374 0.514716 11.8284L6.17157 17.4853C6.5626 17.8763 7.19475 17.8763 7.58578 17.4853L11.1213 13.9497L9.7071 12.5355Z' fill='black'\/>\n            <path d='M6.17157 11.8284C6.5626 12.2195 7.19475 12.2195 7.58578 11.8284L11.8284 7.58579C12.2195 7.19476 12.2195 6.56261 11.8284 6.17158C11.4374 5.78055 10.8052 5.78055 10.4142 6.17158L6.17157 10.4142C5.78054 10.8052 5.78054 11.4374 6.17157 11.8284Z' fill='black'\/>\n            <\/svg> <\/a>\n<h2 class=\"wp-block-heading\">Grundproblemet: v\u00e5rd och omsorg \u00e4r inte momspliktiga<\/h2>\n\n\n\n<p>Vidare betonade V\u00e5rdf\u00f6retagarna i skrivelsen att grundproblemet \u00e4r att v\u00e4lf\u00e4rdstj\u00e4nster, s\u00e5som v\u00e5rd och omsorg, inte \u00e4r momspliktiga. Det inneb\u00e4r att ing\u00e5ende moms \u00e4r en kostnad f\u00f6r v\u00e5rd- och omsorgsf\u00f6retag, vilket g\u00f6r att moms p\u00e5 hyror skulle \u00f6ka kostnaderna.<\/p>\n\n\n\n<p>Mot denna bakgrund anser V\u00e5rdf\u00f6retagarna att ett inf\u00f6rande av moms p\u00e5 v\u00e4lf\u00e4rdstj\u00e4nster \u00e4r en viktig reform. Det skulle g\u00f6ra ing\u00e5ende moms avdragsgill och l\u00f6sa flera av dagens problem, s\u00e5som den s.k. v\u00e5rdmomsen, p\u00e5 marknaden f\u00f6r v\u00e5rd- och omsorgstj\u00e4nster och bidra till konkurrensneutralitet mellan privata och offentliga utf\u00f6rare av offentligt finansierade v\u00e4lf\u00e4rdstj\u00e4nster.<\/p>\n\n\n\n<p>Till dess att en s\u00e5dan f\u00f6r\u00e4ndring kommer p\u00e5 plats \u00e4r det d\u00e4rf\u00f6r oerh\u00f6rt betydelsefullt f\u00f6r v\u00e5rden och omsorgen att utredningen landat klokt i fr\u00e5gan om frivillig moms p\u00e5 lokalhyror.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Utredningen har dock, gl\u00e4djande nog, valt att inte f\u00f6resl\u00e5 n\u00e5gon s\u00e5dan utvidgning. Detta ligger helt i linje med de st\u00e5ndpunkter som V\u00e5rdf\u00f6retagarna framf\u00f6rde i en skrivelse till utredningen under h\u00f6sten 2025. Tacksamt att utredningen landat &hellip;<\/p>\n","protected":false},"author":14478,"featured_media":35149,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[152],"tags":[],"article_type":[14],"agreement":[],"for-members":[],"class_list":["post-35162","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-myndigheter","type-blogginlagg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Viktigt besked f\u00f6r v\u00e5rd och omsorg: nej till moms p\u00e5 lokalhyror - V\u00e5rdf\u00f6retagarna<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vardforetagarna.se\/2026\/03\/viktigt-besked-for-vard-och-omsorg-nej-till-moms-pa-lokalhyror\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Viktigt besked f\u00f6r v\u00e5rd och omsorg: nej till moms p\u00e5 lokalhyror - V\u00e5rdf\u00f6retagarna\" \/>\n<meta property=\"og:description\" content=\"Utredningen har dock, gl\u00e4djande nog, valt att inte f\u00f6resl\u00e5 n\u00e5gon s\u00e5dan utvidgning. 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Tacksamt att utredningen landat &hellip;","og_url":"https:\/\/www.vardforetagarna.se\/2026\/03\/viktigt-besked-for-vard-och-omsorg-nej-till-moms-pa-lokalhyror\/","og_site_name":"V\u00e5rdf\u00f6retagarna","article_published_time":"2026-03-30T17:32:20+00:00","article_modified_time":"2026-03-30T18:52:13+00:00","og_image":[{"width":2560,"height":1920,"url":"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2026\/03\/Gunnar_Caperius_DSF0914-scaled.jpg","type":"image\/jpeg"}],"author":"Elin Oskarsson","twitter_card":"summary_large_image","twitter_misc":{"Skriven av":"Elin Oskarsson","Ber\u00e4knad l\u00e4stid":"2 minuter"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.vardforetagarna.se\/2026\/03\/viktigt-besked-for-vard-och-omsorg-nej-till-moms-pa-lokalhyror\/#article","isPartOf":{"@id":"https:\/\/www.vardforetagarna.se\/2026\/03\/viktigt-besked-for-vard-och-omsorg-nej-till-moms-pa-lokalhyror\/"},"author":{"name":"Elin 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