Repeal of VAT deduction for co-owners in managed joint property

• The decision regarding “Deduction right for a co-owner in a joint property managed by a joint property association; value added tax” will no longer be applied
• The decision was made on February 28, 2024
• It was based on the assessment in the decision “Joint property associations’ supplies to members, value added tax” dated February 15, 2022
• Due to rulings from the Supreme Administrative Court on February 20, 2024, the decision on joint property associations’ supplies to members is no longer applicable
• Therefore, the decision on deduction right for a co-owner in a joint property should no longer be applied.

Source: www4.skatteverket.se

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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