A change of use occurs when an investment item begins to be used only for transactions that are exempt from tax, after having previously been used for both taxable transactions and transactions that are exempt from tax. In such cases, you may be obliged to adjust previously deducted input tax, regardless of the reason why the taxable transactions have ceased. It is also irrelevant whether the transactions which are exempt from tax have increased or decreased compared with previous tax years, as long as the investment product is still used ( C-374/19, HF v Finanzamt Bad Neuenahr-Ahrweiler, paragraphs 32-33). Correspondingly, a right to adjust may arise in its favor if an investment product that has been used in a mixed business begins to be used only for taxable transactions.
Source: skatteverket.se
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