Three previous positions on deduction rights will no longer be applied Concerns deduction rights for input tax on renovation costs when the seller has already relinquished a property under voluntary tax liability Concerns deduction rights for VAT during building demolition and soil decontamination Concerns deduction rights for VAT on construction measures related to property when changing tenants The positions addressed issues of deduction rights when the use of a property changes The Supreme Administrative Court clarified when deduction rights for input tax can exist for property repair and maintenance with changed use The information from these positions is now available directly on guidance pages There is no longer a reason to maintain these positions
Source: www4.skatteverket.se
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