- Skatteverket states that renting parking spaces to tenants is considered part of property rental if specific conditions are met.
- Parking must be within or near the property, and tenants cannot opt out of using it for a lower rent.
- Tenants must not sublet the parking for business purposes.
- If conditions are met, parking rental is tax-exempt like property rental unless the landlord opts for taxation.
- This replaces a previous stance and aligns with recent legal interpretations.
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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