Taking over the right and obligation to adjust input VAT

The provisions in ML mean that the right and obligation to adjust deductions for input tax can in several cases pass from the person who hands over an investment good to the new owner.

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- 2022-10-25 Position statement: Obligation to mediate when transferring real estate
- 2022-10-25 Clarification: It has no significance for the assessment of whether the seller must adjust according to ch. 8 a. § 12 ML if the acquirer is compulsorily or voluntarily liable for tax according to ML
- 2022-10-25 Legal case: Whoever acquires a property without connection to a business transfer cannot be imposed an obligation to equalize deductions that a previous owner has made

Source: skatteverket.se

Deduction (input tax credit) Real Estate/Immovable Property

Taking over the right and obligation to adjust input VAT

Updated this page

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