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Who is entitled to a ROT tax reduction?

In order for the client to able to use the ROT deduction, he or she must own the property where the work is carried out. Frequently, the ownership is recorded in the register of the Swedish Tax Agency (Skatteverket) or that of the Land Survey of Sweden (Lantmäteriet). The Swedish Tax Agency will, in the first place, turn to you as service provider to be able to verify that the client is the owner of the property where the work is carried out.

Apart from the fact that the client must own the property, he or she must also use it as a residence. This requires the building to be equipped with installations and conveniences that are integral to a residence or dwelling.

A dwelling refers to premises that the client uses and owns wholly or substantially for housing purposes within the EES area. A garage, store and laundry also count as housing. Moreover, a second home, time-share apartment or country cottage that the client owns is also counted as a dwelling or home. Common areas in a block of flats, e.g. entrances and staircases are not counted as housing, however. The client does not obtain a ROT deduction for work that is carried out:

  • in housing that is rented or
  • leased or
  • in a co-operative protected tenancy.

If the client rents out his or her property or apartment during parts of the year, he or she cannot obtain a ROT deduction for the work carried out during the periods when he or she does not use the dwelling.

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