K5 - Försäljning av småhus, the Sale/purchase tab

Under K5 - Sale of small house, Sale/purchase tab, you enter the information concerning sales and purchases of the property. If you have been the sole owner of the property, you must select that that the amounts on this tab are Individual. If there are several co-owners who have sold the property jointly, and you have a common purchase price and with a common cost of improvements, select Common for all part-owners and fill in the amounts that apply to the entire property.

If you have sold the property jointly, but acquired the shares at different purchase prices and/or must report cost of improvements at different amounts, you must report the amounts that apply to your share (your individual (personal) amounts). The same applies if not the entire property is sold, but only your share. Then state that the amounts are Individual.

On this tab, you also enter the percentage which you owned immediately before you sold the property. You must do this regardless of whether you report individual or joint amounts.

The sales price from the purchase contract must be entered, as well as your selling expenses such as brokerage fees and advertising costs.

You must also enter the purchase price, including expenses for land registration or mortgage deed. If you received the property as a gift, through inheritance, will or division of property, you must enter the previous owner's purchase price.

If you use the assessed value for 1952, multiply it by 1.5 before filling in the field Purchase price, land registration cost etc. If you use this option as a purchase price, make sure to select it since that information is needed on form K5.

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