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.
IN:The General Council:
A car that is new only because of new manufacture should be introduced on the Swedish market at this tillverkningsårs input.
With nybilspris, cost and market price referred price including VAT.
For a new model introduced in the market, but the new car has not yet been determined by the Tax, should the market price that the general agent or equivalent recommended use.
Estimated annual car allowance value, excluding fuel benefit, should be rounded down to the nearest whole hundred crowns.