K2 - Deferment - Real estate, the Deferment results tab

In K2 - Deferment - Real estate, the Deferment results tab, you can see the result of the final deferment amount and what may need to be reversed to taxation of the preliminary deferment.

Depending on which form you reported the profit on, you may need to change your selection in the Deferment to be taxed this year refers to field.

• If you reported the profit on form K5 or K6, choose Private residential property (INK1-7.6). If you reported the profit on form K9 or K12, select Illegitimate tenant-owner association (INK1-7.5).

• If the profit applies to a housing company that is a limited company, select Housing company - Ltd (INK1-7.4).

• The choice affects quotation of the taxable amount and transfer to Income Tax return 1.

Deferment that is to be reversed for taxation is transferred to documentation INK1 field 7.4, 7.5 or 7.6.

For tax purposes, the reversal is taken up to 22/30 in the income category capital and corresponds to a tax of 22% if the deferment is related to a private home.

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