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Taxable profit/loss for genuine housing cooperative associations
A genuine housing cooperative association must not declare income and expenses related to the property. On the other hand, other incomes and costs should be reported. This is done directly on tax form INK2. This tax appendix helps you to calculate these. You find the appendix under Year-end closing - Tax calculation - Tax return INK2 - Taxable profit/loss for genuine housing cooperative associations.
Calculate incomes
Examples of incomes that can be calculated with:
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Capital gain from sale of property.
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Capital gain from sale of capital investment shares.
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Standard income on fund shares.
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Interest that does not belong to the property.
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Capital gain on sale of condominium. This does not apply the first time a condominium is sold by the association.
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Dividend on capital investment shares.
Do not count on income that belongs to the property, such as monthly fees and rental income.
Calculate costs
Examples of costs that can be calculated with:
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Capital losses, for example loss on the sale of real estate and securities, if you have corresponding capital gains.
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Interest that does not belong to the property.
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Deficit from last year's final tax statement or reconsideration decision.
Do not count on costs that belong to the property, for example operating costs and interest on loans for the purchase of the property.
The tax appendix is a help appendix and should not be submitted to Skatteverket. Any surplus or deficit is automatically transferred to field 1.1 or 1.2 on the INK2.
The calculation will be available from Tax forms - Taxable profit/loss for genuine housing cooperative associations.
