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 constitutes turnover . The provision to the members does not meet the criteria for letting property as the members already have the right to dispose of the community facility as co-owners but should in the Tax Agency’s view be seen as the provision of taxable administrative services in accordance with the association’s purpose (cf. also HFD 2015 ref. 54 ).
Source: skatteverket.se
