- Deductions for input tax related to investment goods should be adjusted if the use of the goods changes.
- Whether a solar power plant is considered an investment good and how deductions for input tax related to the plant should be adjusted depends on whether the plant is considered real property or movable property.
- A solar power plant is considered real property if it is part of the building’s structure, installed as a roof or window, and functions as such, or if it is integrated with the building’s electrical or heating system.
- In some cases, a solar power plant considered real property may be treated as movable property for adjustment purposes if it is a machine or equipment added to a building or part of a building used for non-residential purposes and acquired for use in a specific activity conducted on the property.
- The main function of a solar power plant is to produce electricity, so it is generally considered a machine or equipment. However, if the plant is part of the building’s structure or functions as a roof or window, it is also considered a building component and not a machine or equipment.
- To be considered added to a building used for non-residential purposes, a solar power plant must not supply electricity for the building’s general use. However, in some cases, a building may have subordinate importance compared to the machine or equipment inside it, such as when the building is merely a shell around the machine or equipment. In such cases, a solar power plant acquired to supply electricity to such a building can be considered acquired for the specific activity conducted in the building.
- When adjusting deductions for input tax due to changes in use, the tax authority believes it is appropriate to determine the proportion of deductible input tax based on the conditions throughout the year, considering that the use of a solar power plant varies from day to day.
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
