That position can be seen as a clarification of the Swedish Tax Agency’s position ” VAT on the provision of parking spaces to premises and residential tenants ” from 2004. The information can therefore instead be obtained directly from Legal guidance:According to the Swedish Tax Agency, the rental of a parking space is not subordinated to the housing lease when a subtenant rents a parking space directly from the property owner. The requirement for an agreement between the same parties is not fulfilled in this case.The same applies in cases where a property owner has signed a residential rental contract with one person but a parking space contract with another person living in the same apartment.
Source: www4.skatteverket.se
