K2 - Deferment - Real estate

Under Year-end closing - Basis for tax return - Tax appendices you'll find the appendix K2 - Uppskov bostad. The appendix should be used in the following situations:

• When you are going to convert a preliminary deferral amount into a final one or return it for taxation.

• When you have to return a final deferral amount for taxation, either because you want to or because you have to.

• When the real estate has changed owner and the final deferral amount is to be transferred to the new owner.

• When you have a final deferral amount and the replacement home is in an EEA country. Then you must submit information about the home annually.

The result from the appendix K2 is transferred to the section Tax return INK1 and the page Capital gains/losses.

The tax form K2 is created automatically under Tax forms.

More information about deferral of real estates is available via the Swedish Tax Agency's page Försäljning av bostad.

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