The benefit of free or partially free housing valued at the rental price of the resort for comparable homes (market value). With the rental price of the place referred to as the rent law provides that utility value (prop. 1996/97:173 with. 38) of the property in question. The rents in municipal housing companies in the resort are the basis for calculating the use value.
case of varieties without rental market should be the valuation of housing benefits be based on rents at nearby resorts with rental market, Having regard to the conditions at the site of the.
The benefit of a home in apartment buildings should be primarily estimated price per square meter of living space in leased, equivalent apartments in same building. If the value does not reflect the use-value in the locality for comparable apartments, value should be calculated based on square meter price of other similar apartments in the resort. This calculation can the public housing companies rent levels enables managers (prop. 1996/97:173 with. 40).
Every year the Tax Board a letter, “The valuation of housing benefits”, be used for income tax. The letter contains tables indicating the rents for apartments in apartment buildings in different areas of the country. The tables relating to a house of normal size and is, except for Stockholm, divided into age ranges.
Dwelling size and age affect the rental value. The price per square meter of living space is not as high on average for a larger apartment for a small apartment. This is because a large proportion of costs attributable to kitchen and wet room, which do not differ significantly from one small apartment to a larger (prop. 1996/97:173 with. 39). Tax Board in the letter “Valuation of housing at various apartment sizes” (dnr 131 552672-07/111) specified a method of calculating housing benefit value when living space is larger than a house of normal size.
The rents in municipal housing companies include replacement of heating, water and waste collection. It does not include household. Favor of free electricity is valued especially for the market value for actual consumption. The general corporate housing rent setting controls the level of rents in privately owned apartment building.
The Tax Agency (IN A 2007:37) provides for housing in multifamily.
“If the valuation of housing in multifamily dwelling standard, Equipment, location, etc.. deviates from what is normal in the corresponding age group in the social housing companies whose rent is the basis for valuation, should benefit value is calculated accordingly.”