Rotavdrag 2010

Har du köpt husarbete 2009? - tips inför årsskiftet 2010

warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 40.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 41.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 42.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 43.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 44.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 45.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 46.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 47.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 48.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 49.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 50.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 51.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 56.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 57.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 58.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 59.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 60.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 61.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 62.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 63.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 64.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 65.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 66.
warning: date() [function.date]: It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected 'Europe/Berlin' for 'CET/1.0/no DST' instead in /home/maltania/public_html/rotavdrag2010.se/sites/all/modules/token/token_node.inc on line 67.

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Har du köpt husarbete? - tips inför årsskiftet

Har du köpt husarbete, dvs. hushålls- eller ROT-arbete under året? Då är det några saker du bör tänka på inför årsskiftet. Här har skatteverket sammanställt det du bör tänka på. Mer information hittar du under våra husarbetssidor.

Husarbeten som utförts före den 1 juli 2009 ska du själv ansöka om skattereduktion för. Ansök på blanketten Ansök på blanketten Ansökan - skattereduktion för husarbete (SKV 4501). Observera att du bara ska använda denna blankett om arbetet utförts före den 1 juli 2009.

Husarbeten som utförts den 1 juli 2009 eller senare kan du få skattereduktion för på två sätt.

Fakturamodellen — använde du denna metod betalade du halva arbetskostnaden till den som utförde husarbetet. Det belopp du fått i preliminär skattereduktion kommer att vara förtryckt på din inkomstdeklaration. Du behöver alltså inte lämna in någon ansökan.
Säkerhetsventilen — betalade du hela arbetskostnaden för ditt husarbete kan du ansöka om skattereduktion i din inkomstdeklaration. På deklarationen kommer det att finnas en särskild ruta för detta och du kommer även att behöva lämna en bilaga till deklarationen. Observera att säkerhetsventilen bara gäller arbeten som utförts från och med den 1 juli 2009 till och med den 31 december 2009.

Du kan bara få skattereduktion för arbeten som du har betalat under året

Du kan bara få skattereduktion med belopp som du har betalat under året. Om arbetet utförs i december 2009 men du betalar fakturan i januari 2010 kommer den preliminära skattereduktionen att komma med i deklarationen som du lämnar 2011.

Arbete som du har betalat i förskott

Om du betalar för arbete i förskott i december 2009 krävs det att arbetet är utfört senast den 31 januari 2010 samt att utföraren ansökt om utbetalning senast den 31 januari 2010 för att du ska kunna få preliminär skattereduktion. Skattereduktionen ska tillgodoföras för 2009 eftersom betalningen för det utförda arbetet gjordes 2009. Om arbetet inte har utförts senast i januari 2010 kommer utföraren inte att kunna få någon utbetalning från Skatteverket och du kommer därför inte heller att tillgodoföras någon preliminär skattereduktion.

Källa: Skatteverket