Subordinate if three conditions are met. The rental of parking spaces is taxed as commercial and residential rental if subordinate. If not subordinate, they are two separate supplies. This ruling changes the previous view and will become taxable from April 1, 2026.
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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