K2 - Deferment - Real estate, the Reversal of final deferment tab

In K2 - Deferment - Real estate, the tab Reversal of final deferment, you specify changes to the final deferment.

Final deferment amount to be reversed for taxation

You can choose to return the deferment amount to taxation, in whole or in part. You must reverse at least 20 000 SEK of the remaining deferment amount in the income year you make a reversal. If the remaining deferment amount is less than 20000 SEK, you must reverse the entire amount.

The type of property, to which the reversed deferment relates, affects the quotation of the taxable amount and transfer to Income Tax return 1. You can change if necessary.

• Private residential property (INK1-7.6)

• Commercial property / Commercial cooperative apartment (INK1-7.7)

• Illegitimate tenant-owner association (INK1-7.5)

• Housing company - limited company (INK1-7.4)

Final deferment amount to be transferred to the new owner of the replacement home

If the new home has one or more new owners through inheritance, wills or division of property, the final deferment amount must be transferred from the old to the new owner, provided that it is not reversed for taxation.

Final deferment and replacement home in an EEA country other than Sweden - annual information

If you received a final deferment with a profit in last year's or previous years' tax return, and obtained a replacement home abroad, you must provide information about the home annually as long as you have some part of the deferment amount left. You leave the annual information here if you need to declare for the year 2021.

Select the checkbox next to the situation that applies to the income year 2021.

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