Right of deduction for input VAT due to plant for electricity and water in a residential building

The Swedish Tax Agency does not share the Tax Tribunal’s assessment. The Swedish Tax Agency considers that the acquisitions of electricity and water systems as assessed in the prior notice are entirely covered by the prohibition on deductions for permanent housing. The Swedish Tax Agency will therefore appeal the Tax Court’s prior notice to the Supreme Administrative Court. The Swedish Tax Agency’s opinion on the right to deduct electricity and water systems is stated in the position taken on February 2, 2009 with dnr 202 54979-18 / 111 , “A landlord providing electricity, gas or water; VAT”.

 

Source: skatteverket.se

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