New: 2022-10-25
Adjustment due to changes during transferor’s tenure
The transferor is, however, obliged to adjust deductions for input tax where the adjustment obligation has arisen due to a change in use that has occurred during the transferor’s possession period according to the wording in ch. 8 a. § 12 second paragraph ML. Such an adjustment obligation only arises in the case of transfers of real estate without connection to a business transfer, see further on the page Taking over the right and obligation to adjust .
The transferor has the right to finalize deductions for input tax due to changes that have occurred during the transferor’s holding period and where the change means that the right to deduct has increased. This applies regardless of whether the property has been transferred in connection with a business transfer or not. Only the transferor has the right to make such an adjustment ( chapter 8a, section 12, second paragraph ML ).
Source: skatteverket.se
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