- Updated guidelines on VAT for leasing parking spaces to tenants.
- New stance replaces previous one with the same name.
- Parking space rental may be subject to voluntary taxation.
- Taxation depends on the parking space being subordinate to the rental of a commercial tenant.
- Conditions for subordination are detailed on the page about parking spaces.
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.
Latest Posts in "Sweden"
- Reassessment Statement on Tax Base for Staff Meals in Restaurants No Longer Applies
- Clarification: Who Qualifies as a Transport Operator According to the Swedish Tax Agency
- Taxation of Criminal Activities: Income and VAT Implications for Individuals under Swedish Law
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Guidance
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Tax Agency Statement
