According ITA (THE 9 Chap. 8-9 §) is not following expenses deductible:
Interest and fees
- Interest on tax, duty or charge under the following provisions:
+5 Chapter. 8 § Road Tax (2006:227) or 8 § Law (2006:228) with special arrangements for vehicle,
+5 Chapter. 14-18 § § Customs Act (2000:1281), and
+19 Chapter. 2 and 4-9 §§ Tax Payment Act (1997:483).
-The interest charges calculated according to Law (1997:484) the Arrears Charges may not be offset.
Fines and statutory penalties
BAS accounts:
8420 Interest expense on short-term liabilities
8423 Interest expense for taxes and fees