It is clear from case law that it is not only specially adapted parking spaces that are subject to tax liability. What was stated about the provision of gravel plots or grassland in the position can be seen as clarifying examples of what is covered by the taxable provision of places for parking vehicles and can therefore appear directly from the Legal Guidance.No higher requirements should be placed on the building technical design of the sites or technical equipment for parking spaces. It is not required that the spaces be paved or that there is a parking machine. Even the rental of places that are not specially prepared, for example on grass, is seen as a place for parking vehicles. Rental of such parking spaces is covered by the tax liability when these are leased to be used to park vehicles (compare C-173/88, Morten Henriksen and HFD 2018 ref. 40).
Source: www4.skatteverket.se
