Visma Skatt & Bokslut Pro
Tax reductions etc
Under Year-end closing - Tax calculation - Tax return INK2 - Tax reductions etc, you specify the bases for tax reductions to be offset against state income tax, state property tax and municipal property fee.
Field explanations
Basis - microgeneration of renewable electricity
Micro-producers who feed their excess electricity back to the grid are entitled to a tax reduction for this.
Enter the number of kilowatt hours that have been fed back to the grid in the field. The tax reduction amounts to SEK 0.60 per kilowatt hour. However, no reduction is allowed for more than 30,000 kilowatt hours, which gives a maximum tax reduction of SEK 18,000 (0.60 * 30,000 = 18,000).
The specified amount is transferred to field 1.16 on the INK2 tax form.
Tax reduction for investments in equipment acquired in 2021
Tax reduction for equipment investments that take place in 2021 is a temporary tax reduction. In order to be entitled to the reduction, there is a requirement for holding time for the equipment and there must be tax against which the reduction can be calculated.
You must apply for the tax reduction yourself in the income tax return, and you do so in the income tax return submitted in 2023 (income year 2022).
All natural and legal persons who have income from business activities are entitled to the tax reduction, for example limited companies or you who conduct individual business activities.
