Market value of housing in the calculation of tax deductions, employer contributions and the control task
The value of the benefit of another residence in Sweden than holiday home or holiday home, shall be calculated on the basis of the rental price prevailing in the locality (market value).
Is a residence larger than förmånshavaren and his family need, and this depends on the representation requirement or otherwise of the service, the value of 61 Chapter. 20 § IL calculated by a normal home for them. See also section 4.5.3.
Valuation, accommodation should be made based on what the home is normally intended to be used for, ie. as a primary residence or second home. If it should turn out that a permanent dwelling is actually used as a holiday home should be valued as a holiday home. There may also be a dwelling that is intended to be a holiday home is actually used as a primary residence and thus should be valued as such.
The valuation should be considered on a home, intended as permanent housing, occupied by several people who are not related to förmånshavaren (prop. 1996/97:173 with. 39).
Permanent Housing for non-preferential holder's principal residence but has been granted in connection with the temporary work, which is not regarded as business travel, or in connection with the double residence should be valued at the price woolen subject to any restrictions on the right of disposal.
Evaluation of accommodation in a multifamily
Benefit from free or partially free housing valued at rental price in the locality for comparable homes (market value). The rental price in the locality referred to as the rent law provides that utility value (prop. 1996/97:173 with. 38) for the dwelling in question. Rents in public housing companies in the resort are the basis for calculating the use value.
In the case of cities without rental market should be the valuation of housing benefits be based on the level of rents at nearby resorts with rental market, Having regard to the conditions at the site of the.
Benefits of a residential apartment buildings should be primarily estimated price per square meter of living space in the leased, equivalent apartments in same building. If the value does not reflect the use-value in the locality for similar apartments, , the value calculated from the square meter price for similar apartments in the resort. For this calculation, the public housing companies' rents provide guidance (prop. 1996/97:173 with. 40).
Every year the Tax Board provide a letter, “The valuation of housing benefits”, be used for income tax. The letter contains tables indicating the rents for apartments in apartment buildings in various areas of the country. The tables relating to a house of normal size and are divided into age intervals.
Dwelling size and age affect the rental value. The price per square meter of space is not as high on average for a larger apartment for a small apartment. This is because a large portion of the costs attributable to the kitchen and wet room, which did not differ significantly from one small apartment to a larger (prop. 1996/97:173 with. 39). Tax has the letter “Valuation of housing at varying farm size” (dnr 131 552672-07/111) angett en metod att beräkna bostadsförmånsvärdet när bostadsytan är större än en bostad av normal storlek.
Rents in public housing companies include replacement of heating, water and waste collection. It does not include household. Benefits of free electricity is valued, especially, market value after the actual consumption. The public housing companies rent setting controls the level of rents even in privately owned rental housing.
The Tax Agency (IN A 2007:37) provides for housing in multifamily.
“If the valuation of accommodation in a multifamily dwelling standards, Equipment, Mode mM. deviates from what is normal in the corresponding age group in the social housing companies whose rent is the basis for valuation, should benefit value is calculated accordingly.”
Evaluation of accommodation in a house (villa)
It often lacks a functioning rental market for housing in residential. Accommodation in a villa valued because as a rule on the basis of the level of rents in public housing companies in the resort or in nearby towns and taking into account factors such as size, Mode, Standard mM. It can be assumed that the lump-sum valuation under section 4.5.1 and the fair value differs more widely from each other in terms of accommodation in a villa than in the case of multi-family housing (prop. 1996/97:173 with. 40—42). This means that förmånshavaren in many cases differ in their income tax from the benefit assessment as the basis for the control task.
The Tax Agency (IN A 2007:37) states of accommodation in a villa and the factors to be considered in the valuation.
Housing in private homes
If the community lacks a functioning rental market for housing in private homes (villa) should the assessment of accommodation in a villa made on the basis of the level of rents in public housing companies in the locality with respect to factors such as size, Mode, Standard mM.
Age, standard and location
In calculating the basis of the level of rents in apartment buildings of the tax value for property in villa villa's age should be determined with respect to its standard and equipment. Has the house been subject to external and / or internal conversion or renovation, which resulted in raise standards, should the rental value is calculated from the average rental price for apartment buildings with the assessment year corresponding to the villa's default after the renovation or refurbishment.
Unless there are special circumstances should the rental value of a home in the villa are not calculated on the basis of rental values in older apartment buildings than eighty century house.
The rental value should be raised on the property standard, equipment, etc.. is clearly higher than what is normal in the apartment block whose rent is the basis for the valuation of housing benefit. This should take account of both the dwelling internal standard and equipment, t.ex. bubble pool, bastu, specific cellar, svalrum for fur coats and high kitchen standards as external factors such as large plot, tennisbana, pool, Bridge mM.
Location Factors views, atmospheres, lake, etc.. should be considered if they can be considered significant in determining the usefulness of the rent.
Rental value calculated from the level of rents in the community or in nearby towns should be lowered if the dwelling is located in or adjacent to an industrial area or a relatively large distance from urban. That may be the case for large and elderly official residences, which is in close proximity to the employer's business or use.
Size
Storage or biutrymmesyta other than parking should not interfere with the benefit of biutrymmet are square högst20 . If such is greater biutrymmesyta än20 kvadratmeterbör 20 percent of this surface is considered as a space in the valuation of housing benefit. Such additions should not överstiga20 square .
The living area should not be reduced in the event that a certain small portion of the property used for offices, etc.. without being specially adapted for this.
For older properties (built before 1950) and having an inappropriate layout, or for any other special circumstance has more surface area than can be justified by the number of rooms and their sizes, halls, Kitchen mM. should benefit value is calculated according to the space a home in the same terms but with a better plan would have.”
If there is a functioning rental market for houses in a community, and a survey of rent levels show that there is no wider spread of ratios between them and the tax assessment, valuation may be based on the tax assessment (prop. 1976/77:173 p.40 f ). The Tax Administration's description “The valuation of housing benefits” The main areas on which the valuation of accommodation in villas can be calculated from the assessed value of property. In such cases, estimated rental value including garages but excluding heating (cold-rent).
Valuation of the benefit of official residence
Valuation of the benefit of the official residence because of the representation obligations, etc.. is greater than the taxpayer and his family need
In certain professions there is a service associated with an official residence. This applies, for example, governors and bishops. Official Residence can also be assigned to a holder of the service as vicar or rector. When a residence has been assigned, the possessor of service required to live in the dwelling. One choice is not in this case (prop. 1996/97:173 with. 34-35).
The value of a residence that is larger than förmånshavaren and his family need, is as 61 Chapter. 20 § IL calculated the value of a normal home for them, the size of the dwelling due to the benefit holder's representation duty or otherwise depends on the service.
Calculation of housing benefit value with respect to representation in the home should be mainly intended for cases where the home is suited to more extensive representation and such actually performed in a different order than the internal representation (prop. 1996/97:173 with. 43).
The Tax Agency (IN A 2007:37) states.
“If the official residence because of an on duty obliged representation obligation and given the benefit holder's incomes, position mM. is greater than can be considered normal for förmånshavaren and his family should benefit value calculated by a governing his normal residence, if förmånshavaren shows that there is a need to establish its representation in the house, the external representation is actually practiced in more than insignificant and that förmånshavaren no access to reception rooms or other special entertainment premises.”
Possibility of reduction in cases other than representation cases, this means that an individual examination should be made of what would be normal for that particular förmånshavare with the residence. This means that factors such as family size, incomes, status and previous housing situation may be significant. Because of this, a single dwelling could entail different benefit values depending on who is living in the residence (prop. 1996/97:173 with. 42-43).
The valuation of a “bostad normal” for service holder should refer to the rental value in respect of settlements to a home of similar standard and with the size deemed reasonable. Consideration is therefore that the rent per square meter is higher in smaller than in larger homes. Benefit value is not determined by an apportionment on the basis of living space.
There are no specific rules on the measure of accommodation for clergymen, which, however, has traditionally been limited to 100 square meters. In the case of housing for priests Committee on Taxation in its report SKU 1997/98:4 with. 24 raises the following: “The restriction to a living space på100 kvadratmetersom applied in practice in terms of priests may be seen as a practical solution due to the priests' special service conditions and the priest farms general nature. The solution should also be seen against the background that the rental terms and conditions determined under a special arrangement with the starting point to achieve a market rent for a typical residential”.
Adjustment of housing for trainees and others.
If a trainee or equivalent (t.ex. Apprentice, pupil at the school of nursing) receive meal benefits, housing benefit or similar benefit, the benefit is adjusted to a reasonable amount if he receive no cash compensation or negligible such compensation (61 Chapter. 21 § THE).
Free housing and food in private homes
The value of housing and a meal for a natural person may, by a natural person and is published in his household shall, in accordance 61 Chapter. 3a § IL is estimated at
— 600 SEK for the full calendar month or 20 kr per dag för del av kalendermånad för bostad, and
— 50 kr for two or more meals per day.
One free meal per day shall not be taxed.
This provision applies for example in the case of nannies and au pair girls living with the family on which they serve.
The same amount may be used if dietary benefit is payable during such a trip, as long as it is paid in the publisher's household. In cases where the beneficiary receives a housing in an apartment or a house that is separated from the publisher's household, the valuation rules not apply (prop. 2000/01:7 p.33).
Free housing and food, in other cases
Free housing and food (ex vivre) in others, are valued according to the rules for valuation of the subsistence benefit and housing benefit. For housing, different valuation rules for calculating tax deductions and employer contributions and for income tax.