New car prices for car model
According 61 Chapter. 6 § first paragraph of the Income Tax Act (1999:1229), THE, purposes of model cars of the same brand, variant and year of manufacture. With a vehicle model nybilspris referred to as 61 Chapter. 6 § the IL the price that the car had when it was introduced on the Swedish market.
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Accessories
When calculating the taxable benefit is under 61 Chapter. 8 § Income Tax Act (1999:1229), THE, cost of any equipment that is part of the privilege added to the new car price.
This does not apply if the new car price calculated in accordance with 61 Chapter. 7 § THE. For a car that is six years old or older, the new car is deemed to be the higher of
– the actual new car price and the acquisition cost of additional equipment as 61 Chapter. 6 and 8 § § IL
– four price.
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Green car
If a car is equipped with technology to operate wholly or partly with electricity or with other more environmentally friendly fuel than petrol and diesel and the car nybilspris therefore higher than new car for the nearest comparable car without such technologies as 61 chapter 8 a § Income Tax Act (1999:1229) the benefit may be reduced to a level equivalent to the benefit of the comparable car, or 60 percent or 80 percent of the taxable benefit.
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Reduction of the tax value
If the taxpayer provides compensation for company car, is as 61 Chapter. 11 § first paragraph of the Income Tax Act (1999:1229), THE, benefit value is estimated at the value of the benefit under 61 Chapter. 5-10 § § IL minus what he has paid.
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Replacement of car
For a benefit that the taxpayer had during only part of the year, the value of 61 Chapter. 9 § second paragraph of the Income Tax Act (1999:1229) be reduced by one-twelfth for each full calendar month that he has not had the benefit.
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