The Tax Agency has made it clear in the statement that the input tax amounting to the buyer’s brokerage costs must be divided into a deductible and a non-deductible part, taking into account the use of the property in activities that entail tax liability. The right to adjustment or so-called retroactive deduction for the non-deductible part does not arise later either.What appears from the position can be seen as such information which is only a clarification and which for that reason can appear directly from Legal guidance. There is therefore no longer any reason to retain the position.
Source: www4.skatteverket.se
