In the statement “VAT on the provision of parking spaces to premises and residential tenants”, dated 2004-11-01, dnr 130 624085-04/111, the Swedish Tax Agency has clarified its view on what is required for the provision of a parking space to be subordinated to the provision of a residence. A requirement is that the agreements for parking and residence are entered into between the same parties. In the position from 2006, the Swedish Tax Agency has explained in more detail what that requirement entails. It can be seen as a clarification of the position from 2004 and the information can be found directly in the Legal Guidance. There is therefore no longer any reason to retain the position “VAT on the provision of a parking space to residents when the agreement was not entered into between the same parties that agreed on the housing provision”.
Source: www4.skatteverket.se
