The Swedish Tax Agency clarifies in the statement that tax liability exists for the provision of gravel plots or grass land for parking vehicles.
It is clear from case law that it is not only specially adapted parking spaces that are subject to tax liability, see e.g. HFD 2018 ref. 40. What is stated about the provision of gravel plots or grassland in the statement can be seen as clarifying examples of what is covered by the taxable provision of places for parking vehicles. The information can be found directly in Legal guidance. There is therefore no longer any reason to retain the position.
Source: skatteverket.se
