WPCu( `ij\xii1(aFP`|0"rgSXk^rY?Uc7rwR [ml?MxLԁ`gZ[d05r[` R}a^ ,],[wWs%꼘֎e~5~d&Y;"Jw,_-S|>ħ蝮K9mDOYUNv % 0 # 4> mw4^ -9/H 0(w B-Z 0l& 0Dfa(N 1 0 0 0 0u!! 0wi"i" 0"" 0}#}# 1uB$B$B$B$ B$$$$$$$$$$$$$$$$$ 72%%%% 1*&*&*&*&*&*&*&*&*&*&*&*&*&*&*&*&*&*&*&*&*&U:&&&&M''''D ' ' ' ' ' '(M(&d9 Z6Times New Roman RegularX(y$,..,*TRW6&A4W6&A4 6&A4 6&A4T ? **0?vvbX0#ggdd  8*dd8ISUS,.     ^^` Adobe PDF0W:\WP2000\SKJRI~IZ.WPTW:\WP2000\SkjritunY2k-nytt.wptUeS:Qrirs?gzQ3|x %y_($)Hairline d8DocumentManagement::ModifiedBooleanTRUE(%23$ y!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? =XX0?vvbX0#ggdd  8=dd8ISUS,.     ^^`   =  0  0  (#$  0  TABLE A   a0',..,XXXX? 8hXX0?vvbX0#ggdd  ISUS,.   _Ԁikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(30$ y!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? =XX0?vvbX0#ggdd  8=dd8ISUS,.     ^^`   (30$ y!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? =XX0?vvbX0#ggdd  8=dd8ISUS,.     ^^`   (3:$ y!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? =XX0?vvbX0#ggdd  8=dd8ISUS,.     ^^`    d (M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(#(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a) d  g:+,..,XXXX? 8hXX0?vvbX0#ggdd  ISUS,.   d  ݀qi) gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular : e0),..,XXXX? 8hXX0?vvbX0#ggdd  ISUS,.   _>? Ҁ y!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? 8hXX0?vvbX0#ggdd  88hdd8ISUS,.     ^^`   _ >?  _ikmo(%03q  9151.lggjafarYing2020!2021. ( Xingskjal430"5.ml.  2.umrWa.     b.8h  Nefndarlit#8h b.y#     umfrumvarptillagaumbreytinguUmsumlgumvegnafjrlagafyrirriW2021.    Frmeirihlutaefnahags-ogviWskiptanefndar. K #    NefndinhefurfjallaWummliWogfengiWsinnfundIngibjrguHelguHelgad;tturog    GuWrnuInguTorfad;tturfrfjrmla-ogefnahagsrWuneyti,MaruJ;nuMagnsd;tturog   J;nTrausta:lafssonfrBlgreinasambandinu,BergY;rKarlsson,GunnarValSveinsson, wO  SvarSvarsson,HendrikBerndsen,XrinLrusson,JakobE.JakobssonogBaldurSig B  mundssonfrSamtkumferWaYj;nustunnar,SigrWiIngibjrguIngad;tturfrBSRB,EyY;r    MnaSteinarssonfrHoppMobility,X;reyjuS.X;rWard;tturogGylfaJ;nassonfrLands   samtkumlfeyrissj;Wa,:lafK.:lafs,SndsignFlosad;ttur,:lafPlGunnarssonogJ;n {  L.rnasonf.h.ellefuminniogmeWalst;rralfeyrissj;Wa(Br!lfeyrissj;Wurstarfsmanna nF sveitarflaga,Lfsverklfeyrissj;Wur,0slenskilfeyrissj;Wurinn,Lfeyrissj;Wurbankamanna, 9 Lfeyrissj;WurstarfsmannaReykjavkurborgar,Lfeyrissj;WurVestmannaeyja,Eftirlauna  sj;WurF0A,Lfeyrissj;Wurbnda,Lfeyrissj;WurstarfsmannaBnaWarbanka0slands,Lf  eyrissj;WurRangingaogLfeyrissj;Wurtannlknaflags0slands),GuWmundX;rGuW r mundssonfrYj;Wkirkjunni,Steind;rHaraldsson,:skarMagnssonogValgerWiSverris e= d;tturfrS;knasambandi0slands,AuWinnuMagnsd;tturfrLandverndognnuMaru 0 AllawawiSondeogSguMaruSY;rsd;ttur.    UmsagnirbrustfrnnuMaruAllawawiSondeogSguMaruSY;rsd;ttur,Bl  greinasambandinuogSamtkumferWaYj;nustunnar,BSRB,GslaJ;nassyni,HoppMobility i ehf.,LandssamtkumLfeyrissj;Wa,Landvernd,Lfeyrissj;Wistarfsmannarkisins,:lafiK. \4 :lafsf.h.ellefuminniogmeWalst;rralfeyrissj;Wa,SamtkumferWaYj;nustunnar,Selja ' kirkju,SeWlabanka0slands,S;knasambandi0slandsogYj;Wkirkjunni.   Umfjllunnefndarinnar.  `  EftirlitsgjaldmeWlfeyrissj;Wum. S+!   015.gr.frumvarpsinserulagWartilUmsarbreytingar5.gr.lagaumgreiWslukostnaWar " viWopinberteftirlitmeWfjrmlastarfsemi,m.a.erlgWtilhkkunYvfastagjaldisem # lfeyrissj;WirnirgreiWatilaWstandastraumafeftirliti.Hlutfallfastagjaldsinsafheildar  $ lagningulfeyrissj;WaverWurYvhrrasamhliWalkkunhlutfallibreytilegagjaldsins. !W%   0umsgn:lafsK.:lafsf.h.ellefuminniogmeWalst;rralfeyrissj;WakemurframYaW J""& sj;narmiWaW;jafnrWisgtiumskiptingueftirlitsgjaldsmillilfeyrissj;Wannaefhorftertil #' strWarmunarYeirra.Minnilfeyrissj;WirgreiWihrrahlutfallafhreinnieignformieftir #( litsgjaldsenYeirst;ru.0umsgninnierlagttilaWgjaldiWverWialfariWinnheimtsemhlutfall $ ) afhreinnieignsj;WannaennemiY;aWlgmarki1.200.000kr.0umsgnLandssamtakalf v%N!* eyrissj;WakemureinnigframsafstaWaaWmikilvgtsaWlagakvWiWfi?heildstWa A&"+ yfirferWYarsemleitastverWurviWaWnsanngjarnriskiptingugjaldsinsmilli;lkrasj;Wa.   '",   Nefndin;skaWieftirminnisblaWifrFjrmlaeftirlitiSeWlabanka0slandsYarsemfram '#- kmiafstaWatilumsagnarminniogmeWalst;rulfeyrissj;Wanna.0minnisblaWinukemurfram (z$.  9  y_    aWbreytingartillaganendurspeglialmenntYannkostnaWsemfelistbeinueftirlitimeWhverj ( umlfeyrissj;Wifyrirsig.Xsegir:?Afturm;tierverulegurhlutikostnaWarviWstarfsemi  FjrmlaeftirlitsinssemlUturaWlfeyriskerfinualmennseWlis,svosemviWgreiningar,  httumat,lagaYr;unogreglusetningar.VegnaYeirraverkefna,aukkostnaWarviWyfirstj;rn, a er;eWlilegtaWminnisj;WirnirgreiWihlutfallslegameiraenYeirst;ru.AWlluYessusgWu T, mlirFjrmlaeftirlitiWmeWYvaWfyrirkomulagskattheimtutilaWstandastraumafeftirliti  ogtengdumverkefnumverWitekiWtilgagngerrarendurskoWunar.     SkiptingeftirlitsgjaldsinsfastagjaldogbreytilegtgjaldveldurYvaWhlutfallfasta   gjaldsinsafheildarlagninguerhrrahjminnilfeyrissj;WumenhjYeimeignarmeiri.ViW  X kvrWunumtilhguneftirlitsgjaldsvegastYv;lkirhagsmunirlfeyrissj;Wanna.Meiri K #  hlutinntekurYvundirmeWFjrmlaeftirlitinuummikilvgiendurskoWunarfyrirkomulagi    eftirlitsgjaldsmeWtillititilYessaWtryggjafrekarajafnrWimillisj;Wanna.    SkattlagningtWavara. wO    NefndinnibarstumsgnYarsemskoraWvarstj;rnvldaWfellaniWurvirWisaukaskattaf B  tWavrumogtryggjaaWtWavruryrWuaWgengilegargrunn-ogframhaldssk;lum.Varbent    aWstlkurYyrftuvrunumaWhaldafrungumaldri,WurenYrhfuaWaflasreigin   tekna.XyrftuYrYvmrgumtilvikumaWleitaaWstoWarforrWamannaeWaannarratilkaupa {  slkumvrumsemgtireynstmrgumerfittYarsemennYvriumfeimnismlaWrWa. nF   MeirihlutinnhefurrkanskilningYeimsj;narmiWumsemkomaframumsgninniog 9 hveturtilYessaWYauverWihfWtilhliWsj;nar,m.a.viWgerWrekstrartlanagrunn-ogfram  haldssk;la,YannigaWnemendursemYurfaaWhaldahafigreittaWgengiaWtWavrumYar  semYeirskjanm.VarWandiniWurfellinguvirWisaukaskattsaftWavrumbendirmeirihlut r innaWmeWlgumnr.67/2019,semsamYykktvoruAlYingi11.jn2019,vorutWavrur e= oggetnaWarvarnirfrWarlgraYrepvirWisaukaskatts.0nefndarlitiumfrumvarpiWsem 0 varWaWlgunum,sbr.52.ml149.lggjafarYingi,t;kmeirihlutinefndarinnarfram:?Til  umrWukomhvorttilefnivritilaWfellavirWisaukaskattafYeimvrumsemfrumvarpiW  varWarniWurmeWllu.XarsemekkihefurtWkastaWundanYiggjaneysluvrurvirWisauka i skattimeWllutelurnefndinaWslkbreytingkrefWisttarlegriskoWunar.  \4  Breytingartillgurmeirihlutans.   S;knargjld(26.gr.).    026.gr.frumvarpsinserlagttilaWviWlgums;knargjldo.fl.,nr.91/1987,btistnUtt `  kvWitilbrWabirgWaYessefnisaWfstkr;nutalas;knargjaldaverWi980kr.mnuWiriW S+! 2021fyrirhverneinstakling16raogeldri.SamkvmtsambrilegubrWabirgWakvWisem " ergildilgunumnamgjaldiW975kr.mnuWiriW2020.UmeraWrWaundanYgurfr # meginreglulagannaaWfjrhWs;knargjaldabreytistsamrmiviWtlaWabreytingu  $ meWaltekjuskattsstofnieinstaklinga16raogeldri,semogfjlguneinstaklinga.0umsgnum !W% sembrustnefndinnikomuframsj;narmiWYessefnisaWhkkuns;knargjaldavrium J""& talsvertlgrisamkvmtfrumvarpinuenefbyggtvrimeginreglu2.gr.lagaums;knar #' gjld. #(   MeirihlutinnleggurtilbreytinguYessefnisaWs;knargjldverWi1.080kr.mnuWiriW $ ) 2021fyrirhverneinstakling16raogeldri.tlaWeraWmeWbreytingunnihkkiframlg v%N!* tilYeirraliWasems;knargjaldreiknastum280millj.kr.frYvsemgertvarrWfyrir A&"+ fjrlagafrumvarpinu,sbr.1.mlyfirstandandiYingi.  '", _  '#- & a    _Skattaleg_Ԁvilnun_tengiltvinnbla_Ԁ(nU39.gr.). (   0kvWitilbrWabirgWa_XXIV_ԀlgumumvirWisaukaskatterkveWiWum_skattalegar_  'a()+vilnanirviWinnflutningog_skattskylda_ԀsluvistvnnabifreiWa.SamkvmtkvWinulkkar  svilnunhvaWvarWar_tengiltvinnbifreiWar_ԀskrefumfrogmeWkomandiram;tum. a NefndinnihafaboristbendingarumaWsamrmiviWstefnustj;rnvaldaorkuskiptum T, standirktilYessaWfrestagildistkuYeirrarlkkunar.MeirihlutinnleggurtilaWvilnanir  viWinnflutningog_skattskylda_Ԁslu_tengiltvinnbifreiWa_ԀsamkvmtkvWinuverWi;breyttar  rinu2021YannigaWlkkunkomifyrsttilframkvmdarrinu2022.   NiWurfellingvirWisaukaskattsviWendursluvistvnnakutkja(nU39.gr.). K #    0kvWitilbrWabirgWa_XXIV_ԀlgumumvirWisaukaskatterheimildtilaWfellaniWur    virWisaukaskatteWateljatil_undanYeginnar_ԀveltufjrhWaWtilteknuhmarkiviWinnflutning    og_skattskylda_ԀslunUrrarrafmagns-,_vetnis_-eWa_tengiltvinnbifreiWar_.kvWiWgildireinnig   umniWurfellinguvirWisaukaskattsviWinnflutningogfyrstuslunotaWrarbifreiWarafYessum wO  togaendaskutkiWYriggjaraeWayngra_innflutningsdegi_ԀogsludegimiWaWviWfyrstu B  skrningu.0umsgn_Blgreinasambandsins_ԀogSamtakaferWaYj;nustunnarviWfrumvarpiW    erathyglivakinYvaWenginsambrilegheimildgildiumslubifreiWa_eftirmarkaWi_.   RekstraraWilasemhefurnUttsrheimildinaberYvaWleggjavirWisaukaskattviWendurslu {  bifreiWar.MeWYvm;tieruhvatarblaleigatilaWendurnUja_vistvnar_ԀbifreiWarmeWendur nF slunotaWravistvnnabifreiWatakmarkaWirsemog_samkeppnishfi_ԀYeirrarslugagnvart 9 sluannarrakutkjasemfallaundirkvWiW.    MeWhliWsj;nafframangreinduleggurmeirihlutinntilbreytinguYessefnisaWkvWitil  brWabirgWa_XXIV_ԀtakieinnigtilendursluvistvnnabifreiWaendaskutkiWYriggjara r eWayngrasludegimiWaWviWfyrstuskrningu. e= _Tekjufallsstyrkir_Ԁ(nU37.gr.).    EftirsamYykktfrumvarpstillagaumtekjufallsstyrki,sbr.212.mlyfirstandandiYingi,  brustnefndinnibendingarumaWregla1.mgr.5.gr.lagannaumaWhmarkstyrksmiWaWist i viWfjldastWugildatmabilinu1.aprltil31.okt;ber2020tilokaWimrgumtilvikum \4 aWilasemtluninhefWiveriWaWveitaaWstoWfrtekjufallsstyrk.XettattitildmisviWum ' einyrkjasemlagthefWiniWurstrftmabilinuvegnaverkefnaskortsogltil_fjlskyldu  fyrirtki_ԀYarsemeigendurhefWuhttaWreiknasrendurgjaldeWalkkaWYaWumtalsvert  vegnaYessaWumfangrekstrarhafWiminnkaWverulegaogYarmeW_vinnuframlag_.0Yess `  httartilfellumvrustWugildihjrekstraraWilatmabilinuannaWhvortengineWamunfrri S+! enellaogYvreiknaWisttekjufallsstyrkuraW;breyttusemmargfeldiafnlleWayrWi " umtalsvertlgrienefmiWaWvriviWstWugildisemgfurttamyndafrekstrinum. #   Meirihlutinntelurlj;staW_tekjufallsstyrkjum_Ԁhafim.a.veriWtlaWaWstyWjaviWaWilasem  $ svoerstattumsemaWframangreinirogvarkvWi2.mgr.5.gr.frumvarpsinsm.a.tlaW !W% aWkomatilm;tsviWYesshttartilvik.0greinargerWmeWfrumvarpinusagWiumYettaatriWi: J""& ?TmisrekstursemfrumvarpYettatekurtilbyggistfyrstogfremst_vinnuframlagi_Ԁeiganda, #' ogeftiratvikumfjlskylduhans,ogYverreiknaWendurgjaldst;rhlutirekstrarkostnaWar. #( HafiverulegttekjufallorWiWrekstrimgerarWfyriraWr_vinnuframlagi_ԀhafidregiWaW $ ) samaskapiogYarmeWreiknuWuendurgjaldi.TilaWstyWjaviWrekstraraWilasemYanniger v%N!* statthjerlagttil2.mgr.aWstaWreiknaWsendurgjaldsfyrirtmabiliW1.aprltil30. A&"+ september2020verWirekstraraWilaheimilt,enekkiskylt,aWteljatilrekstrarkostnaWarYv  '", tmabilismufjrhWoghann_gjaldfrWi_ԀvegnareiknaWsendurgjaldsfyrirsmumnuWi '#- rinu20198 .0_Yinglegri_ԀmeWferWfrumvarpsinsvarheimildinnibreyttYleiWaWreikna (z$. mttitilrekstrarkostnaWartmabilinufjrhWsemnmi7/12afgjaldfrWureiknuWu ( endurgjaldiskattframtali2020.    0samrWiviWrWuneytiWogSkattinnleggurmeirihlutinntilaWviWfrumvarpiWsemhr  ertilumfjllunarbtistkafliumbreytingulgumumtekjufallsstyrki,nr.118/2020,Yar a semkveWiWverWiumbreytingu2.mgr.5.gr.laganna.LeggurmeirihlutinntilaWaWilum T, semnUtiheimildinasemYarkemurframverWijafnframtheimilt,YeimtilvikumYarsemYaW  erhagstWara,aWmiWamnaWarlegstWugildiskv.1.mgr.5.gr.viWstWugildiYeirrasem  reiknaWvarendurgjaldfyrirrekstrinumhlutfallslegamiWaWviWstarfstmarekstrarinsrinu   2019.HafireksturstaWiWalltriW2019ogendurgjaldveriWreiknaWvegnaYriggjastWugilda  X aWmeWaltalimnuWigeturrekstraraWiliYannigttrtttekjufallsstyrkaWupphWalltaW K #  1.500.000kr.mnuWitmabilinu1.aprltil31.okt;ber2020aWWrumskilyrWumupp    fylltum.Hafireksturhafist1.jl2019ogstWugildiYeirrasemreiknaWvarendurgjaldfyrir    rekstrinumveriWeittjl,gstogseptemberogYrjokt;ber,n;vemberogdesember   teljaststWugildisemmiWamviWstaWmnaWarlegrastWugildaskv.1.mgr.5.gr.veratv. wO  RekstraraWiliYvdmigeturYvttrtttekjufallsstyrkaWupphWalltaW1.000.000kr. B  mnuWitmabilinu1.aprltil31.okt;ber2020aWWrumskilyrWumuppfylltum.      SamkvmtlgumumtekjuskattberaWreiknaendurgjaldfyrirvinnusjlfstttstarfandi   einstaklingaviWrekstur,vinnumakaeWankominnattingjaviWreksturinnogfyrirvinnu {  einstaklingshjlgaWilaYarsemeinstaklingurinnhefurrWandistWuvegnaeignar-eWa nF stj;rnunaraWildar.ViWframkvmdrrWisinsverWurYessgttaWtknilegirgallarfrslu 9 reiknaWsendurgjaldspers;nuframtalkomiekkieinirogsrvegfyriraWviWkomandigeti  nUttheimildina.    LagtertilaWatvinnuleysisbtursemeinstaklingarbakviWstWugildisemtekjufalls r styrkurmiWastviW,sheimildYessinUtt,hafafengiWgreiddartmabilinu1.aprltil31. e= okt;ber2020dragistfrYvsemrekstraraWilaerheimiltaWteljatilrekstrarkostnaWarsam 0 kvmtheimild2.mgr.5.gr.laganna.    MeirihlutinnvekurathygliaWframangreintveldureinhverjumtfumYvaWtekju  fallsstyrkjarrWiWkomisttilframkvmdarendaYarfframkvmdaraWilisvigrmtilaWsnWa i eyWublWogums;knarkerfiaWYeimbreytingumsemlagWarerutil. \4   AWrarbreytingarsemmeirihlutinnleggurtilerutknilegseWlisogekkitlaWaWhafa ' efnisleghrif.    AWframansgWuvirtuleggurmeirihlutinntilaWfrumvarpiWverWi samYykkt meWYeim  breytingumsemlagWarerutilsrstkuYingskjali. `    AlYingi,24.n;vember2020. " ]S*ddd Xdd Xdd X>>,}",>",>","+  3)# m3:liBjrnKrason, V .$ form.,frsm. 9/!!%##$$ 9BrynjarNelsson. 8.V .&##$$ 8BryndsHaraldsd;ttir. G=V .' m ##$$ mG:lafurX;rGunnarsson. ,""(##$$ ,WillumX;rX;rsson."") m   "