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.
IN:The General Council:
Optional equipment may be either permanently mounted on the vehicle or mounted so that it easily can be removed, but is intended for use in vehicle.
It should be irrelevant for the benefit valuation if the equipment is purchased in conjunction with the car is delivered or at a later date or if the equipment was already in favor of the donor's possession before the car was procured. It should also be irrelevant for what purpose the equipment procured, t.ex. for the operation of the vehicle, driving safety or for the travelers' convenience.
The following services are examples of additional equipment if not already included in the new car for the car model: automatic transmission, antiskid- and traction control, level control, cruise control, lights, air conditioning, Climate Control, sollucka, eljusterbara seats, electric windows, heated windshield, electrically operated door mirrors, airbag, side impact protection, hitch, Winter, engine, auxiliary heating, central, alcolocks, alarm device, roof rack, lastbox, child car seat, metallic paint, tinted glass, leather upholstery, Personal automobile chilled, radio, tape recorder, CD / DVD player, fuel computer, trip computer, road- and information systems and GPS navigation.
If the insured car is a light truck and has been equipped with winches, cranes O.D.. acquired solely for official use, this extra equipment is not considered in the benefit assessment.
With the cost of acquisition of additional equipment provided at cost of acquisition of materials and labor etc.. including VAT.
Usual discount granted on the purchase of additional equipment should be considered when calculating the cost of the discount is at a reasonable level. This refers to such a discount it offers to the public (non-business). The discount should be, whether it provides a reduction of total cost in dollars or on some extra equipment provided at no charge, proportioned to the car and equipment. Discount given on the cost of just the car should not be considered. If the discount on the total purchase price of the car including. additional equipment such as. corresponds 5 % and the value of the equipment amounts to 10 000 kr, considered the acquisition cost of the equipment to be 9 500 kr (10 000 x [1 – 0,05] ), which should be added to new car.
If additional equipment is leased or if the employer had no cost to it or if the cost substantially less than the usual cost should the market price that retailers recommended be considered cost.
If your vehicle purchase or lease used and the price for optional equipment not specified, the equipment can be procured in the same year as the car made unless it is apparent that the acquired at a later date. In such cases, the cost of equipment is estimated from real Sypplying.
If the car is ten years or older should be excluded, additional equipment was procured when the car was new. It should also be taken of additional equipment which the employee purchased and paid for and that can later be moved to another car, t.ex. Car Audio.