K5 - Försäljning av småhus

In Year-end closing - Basis for tax return - Tax appendices, you find appendix K5 - Försäljning av småhus. The appendix is used when you report a profit or loss if you have sold a property that is a house or an freehold flat, provided that the house or flat is a private home.

The appendix is also used to request a deferment of taxation of profits in the same year as the sale takes place. If you have a preliminary deferment in the previous year, you must request a final deferment the following year. In these cases, use appendix K2.

The result from the tax appendix (K5) is transferred to the section Tax return INK1 and the page Capital gains and losses.

The tax form K5 is created automatically under Tax forms.

More information about the sale of house can be obtained via the Swedish Tax Agency's page Försäljning av småhus.

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