In accordance with the decision of the Parliament, provides for: 1 section (16.12.1994/1219) Asuintalovaraus of the income tax Act (1535/92) the entity referred to in paragraph 3 of the to reduce the taxable income the construction of asuinrakennuksensa, the use, maintenance, and repair, as well as those resulting from the use of the land associated with the maintenance of the asuinrakennukseensa and tax deductible expenditure generated (asuintalovaraus).
The community may reduce asuintalovarauksen but the rest of the results as business income or farming. Kind of community, whose main activity is based on the ownership of real estate ownership and control the activities of, or based on the rental of the property can reduce their taxable business asuintalovarauksen also, if the community is residential new construction, perusparantamista, or the interest rate on a loan for the purchase of or support for any of the following laws: 1) to the arava (1189/1993);
2. the restriction of the law) of the arava (1190/1993) under article 2 of the law referred to in paragraph 1;
3) rental housing loans and loans to support the right of residence to a House of the law (604/2001);
4) rental housing loans, the interest rate for the support of the law (867/1980);
5) with a right to the House for the support of the interest on loans of the law (12/1993).
(14 December 2004/6) for the purposes of article 2 of the law of asuinrakennuksella In an apartment building in the building, with a surface area of at least half of the apartments will be used at the end of the tax year of the permanent housing purpose. The former residential building, within the meaning of this Act does not, however, be deemed to be part of the assets of the trader's Exchange buildings. (16.12.1994/1219)
The apartment is considered to be used for the purpose of residence, permanent if it is primarily intended for that purpose and it is not in use. The main permanent housing for use shall also be considered as the main building, which is being built for this use. (16.12.1994/1219)
For the purposes of the surface of the building-sector, to which the ulkomitoin is calculated as the sum of all the layers of conditioned Attic rooms, cellars and surface areas. Balconies, gazebos and facilities, the free height is less than 160 cm, does not count.
section 3 (26 October 2001/900) Asuintalovarauksen the magnitude of the Community at the time of the adoption of the financial statements in the accounts no later than the maximum number of dial-up asuintalovarauksen is a tax year 68 euros per square metre of the surface area of an apartment building. Less than 200 square metres of surface area equivalent to or less than EUR 3 500 asuintalovaraus is not deductible.
the use of article 4 of the Asuintalovarauksen Asuintalovaraus shall be used to cover the expenditure referred to in article 1 of the 10 fiscal years after the end of the tax year in which the taxation made on asuintalovaraus has been reduced. In the past was asuintalovaraus must be used before the future. (16.12.1994/1219)
Asuintalovarausta has been used to cover the costs, which are not tax deductible.
If asuintalovarausta is used to cover the expenditure that facilitate the access of such exclusions, tax decrease each year, will be adopted to cover the cost and depreciation of just the amount of the difference between the used asuintalovarauksesta.
section 5 of the tax return to report on the use of the Asuintalovarauksen and is broken down enough to sort out your tax return.
the recognition of section 6 of the Asuintalovarauksen Asuintalovaraus, which has not been used for the date specified in article 4 (1), shall be counted as income for the tax year in which the community you asuintalovaraus not later than should have been used. (21.11.1991/1367)
In the event of the community or if it stops-owned residential buildings, as referred to in article 2 shall be counted as income for the tax year in question, the community asuintalovaraus you of the date on which the decision of dissolution of the community was at the end of the tax year in which the community, or you no longer own the buildings referred to in article 2. (21.11.1991/1367)
If the apartment building is destroyed, the asuintalovaraus will be read at the end of the tax year in which the community as income to you, the community is no longer their own destruction as referred to in article 2, or other residential buildings.
section 7 (16.12.1994/1219) taking into account the loss of Asuintalovarauksen in fixing the reduction shall not be taken into account for the fixing of the Asuintalovarausta of the income tax Act provided for a loss.
section 8 of the Regulation on the implementation of the provisions of this Act, the authority may be given to the more specific regulation.
date of entry into force of section 9 of the scope of application of the provision of this law and shall enter into force on 1 December 1986. The date of entry into force of the laws of the law shall apply for the first time in the taxation year. vvvk. 100/86, THEY bet. 52/86, svk. Mrs. 117/86 entry into force and the application of the acts: 21.11.1991/1367: this law shall enter into force on 1 January 1992.
The law shall apply for the first time in the year 1992, for tax purposes. Paragraph 6 shall apply, however, for the first time for the year in the 1990 's for tax purposes.
THEY are 63/91, Staub 24/91 16.12.1994/12: this law shall enter into force on 1 January 1995.
The law shall apply for the first time in the taxation year 1995.
THEY 223/94 of 26 October 2001, 67/94, Staub/900: this law shall enter into force on 1 January 2002.
The law shall apply for the first time in 2002 for tax purposes.
THEY 91/2001 12/2001, Staub, EV 101/2001 of 14 December 2004/1096: this law shall enter into force on 15 December 2004.
THEY'RE 117/2004, Staub 25/2004, EV 173/2004