K5 - Sale of small house, the Profit/loss tab

Under K5 - Försäljning av småhus, Results tab, you can see the result of the sale and complete it with information about deferment from previous sales for which deferment has been granted.

When you have been granted deferment

Enter the deferment amount that you received deferred with taxation of profit when you bought the sold property in the Reversal of deferment amount field. Any deferment amount is included in the specification that is attached to your tax declaration.

When you have applied for deferment during this year

In the fields Deductions for preliminary deferment amount and Deductions for final deferment amount, any deductions for deferred amounts that you enter on the Deferments tab will be displayed.

Profit or loss

Profit is transferred to Tax return INK1 field 7.6 and loss to field 8.5. If the deferral amount equals the entire profit, nothing is transferred to Tax return INK1.

• A profit is declared for tax purposes up to 22/30 in the income category Capital and corresponds to a tax of 22%.
• A loss is declared for tax purposes (deductible loss) up to 50% in the income category Capital.

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