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Act (2004:752) About The Tax Credit For Expenditure For Construction Work On Residential Buildings

Original Language Title: Lag (2004:752) om skattereduktion för utgifter för byggnadsarbete på bostadshus

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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.