The Tax Agency clarifies in the statement that certain information must appear in a so-called adjustment document and what the absence of an adjustment document can mean, and that retroactive deduction cannot be allowed if a building that is transferred was put into use before the transfer. What is stated in the position statement appears partly from the position statement “Conciliation act for certain property transfers”, dated 2023-05-12, dnr 8-2349336, partly from ch. 8 a. Sections 12, 15 and 17 of the Value Added Tax Act (1994:200). There is therefore no longer any reason to retain the position.
Source: skatteverket.se
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