Arenas or exhibition halls are examples of premises that may be used in a different way than usual, due to the corona situation, by being rented out to a region for use as a vaccination premises. If the lease of such a premises has previously been subject to voluntary tax liability, this tax liability is not normally affected by the temporary lease of the premises to a region for vaccination purposes. This is partly due to the fact that the nature and area of use of an arena or exhibition hall suggest that the premises will continue to be rented out for taxable activities in the future.
In the same way, previous voluntary tax liability is not normally affected by temporary letting of a premises other than an arena or an exhibition hall to a region for use as a vaccination premises, provided that the nature and area of use of the premises indicate that it will continue to be leased for taxable purposes. business in the future.
However, the voluntary tax liability may cease if a premises are temporarily rented out as vaccination premises under conditions other than those listed above. If the voluntary tax liability ceases, this primarily means that the property owner may not deduct input tax on current acquisitions. It can also mean that a certain adjustment may be relevant. Below are a number of examples of different rental situations. Example 2 shows the extent to which a property owner or other landlord may be required to adjust.
In the examples, for the sake of simplicity, only property owners are mentioned, but even a tenant can rent out premises with voluntary tax liability.
Source: skatteverket.se
