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Clarification on Taxable Garage Rentals by Housing Associations Not Linked to Permanent Residences

  • A housing association’s garage is not considered part of a permanent residence.
  • Renting parking spaces in the garage is taxable and seen as a separate service.
  • The garage is not used as a permanent residence and is not subject to deduction limitations.

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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