Introductory provisions
section 1 of the tax credit under this Act be given the owner of the residential building
and holders of private condominium that had expenses of the
as referred to in section 2, unless otherwise follows from paragraph 5 of the second
paragraph. With owner referred to also as referred to in Chapter 1. paragraph 5 of the
real estate tax assessment Act (1979:1152) shall be treated as
owners.
In the case of a partnership, there is the right to tax credit
Instead the shareholders.
With residential property tax assessments as referred to in the building
designated as houses or apartment buildings, however, in the case of rental housing
only to the extent that it constitutes a värderingsenhet for housing.
With private condominium refers to the apartment or houses which granted
a member of the Association or members of the Corporation, if
the Association or company is such a private residential companies
described in Chapter 2. section 17 of the income tax Act (1999:1229). Crucial
that assessment is the conditions that existed at the entrance
of the calendar year in which the measures referred to in section 2, first paragraph
was performed.
Basis for tax credit
section 2 of the basis for tax reduction is expenditure for repair and
maintenance, and expenditure on the conversion and extension of residential building
(construction work). As construction work is not counted measures
relates only to service on machinery and equipment or
installations or cleaning.
In the dossier are not considered expenses for material and
equipment nor the value of construction work performed
of the property owner or the holder of the private condominium
or, in the case referred to in paragraph 1, the shareholders of
trading company. With the owner or holder of the assimilated in this
regard the companies that are part of the same group or otherwise
under essentially joint management with the property owner or
the holder of the private condominium.
In the dossier are not included in expenditure for measures
the insurance compensation, for which the Government grants
or other State aid granted or for which other
tax credit given.
paragraph 3 of the Surface for tax reduction only covers expenditure
for the building work that has been done in the meantime, on 15 april
2004-30 June 2005 and that are paid at the time of
the application.
Expenditure for construction work be included in the dossier only if
the work done by someone who holds an F-tax at the
agreement on work met or when remuneration
was paid.
An indication of possession of F-tax certificate may be accepted, if left
in an offer document, an invoice or any other document serving as invoice
that also includes agent and payee name
and address of the payee's social security number,
coordination number or registration number. The indication of
possession of an F-tax, however, may not be accepted if the
pay out the compensation are aware that the task is incorrect.
Skattereduktionens size
section 4 of the tax reduction amounts to 30 per cent of the basis.
However, tax reduction, unless otherwise follows from paragraph 5 of the second
subparagraph, the total does not exceed
1. for small houses that form a taxeringsenhet 10 500 SEK,
2. for apartment buildings that form a taxeringsenhet the maximum of
amounts to SEK 20 000 or an amount equal to three times
property tax for residential part for the entire calendar year 2004,
3. for a private condominium 5 000 SEK.
If the applicant's evidence does not amount to a total of at least 2 000
Crowns is not given any tax credit.
Tax credit is not allowed with larger amounts than what is
in accordance with Commission Regulation (EC) No 69/2001 of
12 January 2001 on the application of articles 87 and 88 of the EC
Treaty to de minimis aid. The total aid granted under
the regulation may not exceed EUR 100 000 over a
three-year period.
§ 5 in the case of taxeringsenhet which consists of two or more
single-family homes who predominantly granted with tenancy may
the rules apply as if the småhusen together constitute a
apartment building, if the tax reduction thus becomes higher.
In the case of taxeringsenhet which consists of two or more single-family homes
that granted with tenant, any holder of
private tenant be given the tax credit as if he or she owned
it with tenant franchised House. In such a case,
the property owner is not entitled to receive tax credit.
Tax credit for part-owner of a property or in a
private condominium constitutes a maximum of so large a proportion of total
tax reduction for the property or private housing law
corresponding to his or her share in the property, or
private condominium when the work was done.
Application and decision
section 6 of the application for the tax credit must be made in writing in
The Swedish tax agency.
section 7 of the application shall contain an indication of the
1. the applicant's social security number, coordination number or
registration number and, if the application relates to a
private condominium, the Association's or company's
registration number,
2. the designation and, if the application relates to a
private condominium, apartment or småhusets designation,
3. the applicant's interest in the property or in private condominium
When the work was done,
4. the construction work carried out on the property or on
private condominium and once the work is completed,
5. the basis for the tax credit claimed;
6. company registration, coordination number or social security number
for those who carried out the construction work, as well as
7. whether the applicant has requested or obtained such
compensation, benefits or other assistance referred to in paragraph 2 of the third
paragraph.
If the applicant has acquired the property or private condominium
during any of the years 2004 or 2005, the application shall also be
include the acquisition and if the property or
private condominium purchased from.
The application must be supplemented with copy of invoice or equivalent
document demonstrating the construction work and
cost for this work, the cost of materials and
equipment and, if the applicant is the proprietor of a
private condominium, certificate from the Association or company that
showing that he or she is a member of the Association or
the company and the owner of a private condominium. To the application
shall also be accompanied by an indication in respect of State aid
granted during the previous three-year period for
in accordance with article 3(1) of Commission Regulation
(EC) No 69/2001 of 12 January 2001 on the application of
Articles 87 and 88 of the EC Treaty to de minimis aid
importance.
The application shall indicate when payment has been made.
section 8 property Owned or held by a private housing law
trading companies, this States how the tax deductions for
shall be distributed among the shareholders.
section 9 is paid such remuneration or be granted such a tax credit
or such grants or aid referred to in the third subparagraph of paragraph 2 of
After the application for the tax credit shall
the applicant, within one month from the date of the compensation,
tax reduction, contribution or grant, notify
this to the tax office.
section 10 If a property or a private condominium has changed owners
or holder and two or more owners or holders of
because of this, are entitled to the tax credit, the
whose application first entered into the tax agency in the first place be given
tax credit. The applications came in the same day, the
tax reduction is distributed between the applicants in relation to the
the size of the basis for the tax credit, calculated using
regard to paragraph 4(2), applied for.
section 11 of the application for the tax credit shall have been received by the
The Swedish tax agency no later than March 1, 2006.
If an application has been received by 1 March 2005 shall
tax reduction will be counted at the charging of tax on
because of the 2005 or 2006 assessments as set out in
the application. Have appliction later credited
tax reduction in charges because of the 2006 assessment
or, if the assessment is not done this year, the 2007 assessment.
section 12 of the Swedish tax agency shall decide in cases pursuant to this law.
Swedish tax authorities have ruled such a case, a new application
not be examined until after the end of 2005 unless the application
relating to the expenditure of at least 2 000 included in applicant's
the basis for the tax credit.
Tax, review and appeal
paragraph 13 of the provisions on penalties in the 15 Cape.
Russian tax authority Registration Act (1997:483) applies also in respect of
information referred to in this law.
The tax agency's decision under this Act be reviewed and appealed
in accordance with the provisions of Chapter 21 and 22. Russian tax authority Registration Act.
If the tax agency's decisions need to be changed as a result of another
decision of the tax board or the Administrative Court concerning the
tax credit under this Act, property taxation or
billing of property tax, such change be effected by
review even after the expiry of the time prescribed for
reconsideration of the Russian tax authority Registration Act but not later than six months after
the decision giving rise to the amendment.
Other provisions
section 14 in respect of the tax credit under this law apply as
as concerns about controlling and billing of final tax
According to the Russian tax authority Registration Act (1997:483).
Tax credit under this Act shall be counted against the municipal
and state income tax as well as against State property taxes.
Provisions to take account of tax credit in
decision on the final tax, see Chapter 11. § 9
Russian tax authority Registration Act.
15 § tax reduction shall not be taken into account in the calculation of
the amount of tax under section 4 of the Act (1997:324) on the restriction of the
tax.
Tax reduction shall not be taken into account for the calculation of
preliminary tax according to the Russian tax authority Registration Act (1997:483).
16 § upon sale of a property or a private condominium
shall not be taken into account in the calculation of tax reduction
the acquisition cost and costs for improvement according to Chapter 44.
section 14 of the income tax Act (1999:1229).
Tax reduction shall not be taken into account in the calculation of
the cost of a building under Chapter 19.
the income tax act.