New: 2022-07-08
A community association that builds and manages a community facility will not be taxable for the purchase of construction services
The Swedish Tax Agency considers that community associations that build and continuously manage community facilities for a fee conduct an independent financial activity and that the provision to the members constitutes turnover . It is within the framework of the association’s management assignment to build the community facility. The Swedish Tax Agency considers that the community association may be considered to purchase construction services on its own behalf in order to be able to fulfill its administrative assignment. The purpose of the association’s activities is not to buy in and resell acquired construction services to the shareholders. It is irrelevant in this assessment that the construction of the facility also benefits the members as co-owners (cf. HFD 2015 ref. 54 ).
Source: skatteverket.se
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