The position taken ” VAT on the provision of a parking space to residents when the agreement was not entered into between the same parties as the agreement as the housing provision” from 2006 shall no longer be applied

That position can be seen as a clarification of the Swedish Tax Agency’s position ” VAT on the provision of parking spaces to premises and residential tenants ” from 2004. The information can therefore instead be obtained directly from Legal guidance:According to the Swedish Tax Agency, the rental of a parking space is not subordinated to the housing lease when a subtenant rents a parking space directly from the property owner. The requirement for an agreement between the same parties is not fulfilled in this case.The same applies in cases where a property owner has signed a residential rental contract with one person but a parking space contract with another person living in the same apartment.

Source: www4.skatteverket.se

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