FRAMTALSLEIÐBEININGAR 2025
8.5.9 Tafla - Skattaskammturinn
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Frádráttur vegna hlutabréfakaupa (skattaskammturinn)
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|||||
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Kaupár
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Framtals-
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Hámarksfrádráttur
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Hlutfall af
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Kaupverð sem veitti hámarksfrádrátt
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hlutbréfa
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árið
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hjá hjónum
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aukningu
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hjá hjónum
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hjá einhleypingi
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1984
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1985
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50.000
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100%
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50.000
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25.000
|
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1985
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1986
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68.000
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100%
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68.000
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34.000
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|
1986
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1987
|
91.800
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100%
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91.800
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45.900
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1987
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1988
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120.258
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100%
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120.258
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60.129
|
|
1988
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1989
|
144.000
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100%
|
144.000
|
72.000
|
|
1989
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1990
|
230.000
|
100%
|
230.000
|
115.000
|
|
1990
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1991
|
251.850
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100%
|
251.850
|
125.925
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|
1991
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1992
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188.000
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100%
|
188.000
|
94.000
|
|
1992
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1993
|
188.714
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100%
|
188.714
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94.357
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1993
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1994
|
203.340
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100%
|
203.340
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101.670
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1994
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1995
|
207.840
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80%
|
259.800
|
129.900
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|
1995
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1996
|
207.840
|
80%
|
259.800
|
129.900
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|
1996
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1997
|
207.840
|
80%
|
259.800
|
129.900
|
|
1997
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1998
|
155.880
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60%
|
259.800
|
129.900
|
|
1998
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1999
|
160.000
|
60%
|
266.667
|
133.333
|
|
1999
|
2000
|
160.000
|
60%
|
266.667
|
133.333
|
|
2000
|
2001
|
160.000
|
60%
|
266.667
|
133.333
|
|
2001
|
2002
|
160.000
|
60%
|
266.667
|
133.333
|
|
2002
|
2003
|
160.000
|
60%
|
266.667
|
133.333
|