K7 - Sale of commercial property, the Cost of new construction, additions or reconstruction tab

Under K7 - Sale of commercial property, the tab Cost of new construction, additions or reconstruction, you enter a summary of the property's improvement expenses.

Improvements that you make to your property can be divided into two categories.

• Basic improvements

• Repairs and maintenance

There are different rules that apply to these two categories. Basic improvements provide a deduction for the entire expense and improving repairs and maintenance can provide a deduction for part of the expense.

If you have had expenses for basic improvements, such as new constructions, additions, or alterations, or expenses for improvement repairs or maintenance, you may be entitled to deduct them. This only applies to the years when your total improvement expenses have been at least 5000 SEK. You can only deduct the expenses for repairs and maintenance if you have had them during the sales year or one of the five previous years.

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