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K7 - Sale of commercial property
Under Year-end closing -
The result from the tax appendix (K7) is transferred to the section Basis INK1 and the page Capital gains and losses.
The K7 appendix will be created automatically under Tax forms.
Read more about sales of commercial properties here:Skatteverket's info on sale of commercial property
Private residential property or commercial property
A property can be either a private residential property or a commercial property. A property that is not a small house unit at the time of the property tax value is calculated, is always classified as a commercial property for tax purposes. A property that is a small house is classified as either a private residential property or a commercial property.
The assessment is made at the end of the calendar year. If the small house unit was sold during the year, the assessment is made from the conditions on the day of sale.
Private residential properties are buildings that are mainly set up as housing for one or two families. The home must also to some extent be used for the owner's accommodation, permanently or as a holiday home. The properties that do not meet the requirements for private residential property are commercial properties.
Related topics
K7 - Sale of commercial property, the General information tab
K7 - Sale of commercial property, the Sale/purchase tab
K7 - Sale of commercial property, the Cost of new construction, additions or reconstruction tab
K7 - Sale of commercial property, the Results tab
