It often lacks a functioning rental market for housing in the villa. Housing in a house valued because as a rule on the basis of rents in public housing in the locality or on nearby towns and considering factors such as size, mode, standard m.m. It can be assumed that the lump-sum valuation under section 4.5.1 and the actual value deviates significantly from each other in terms of housing in a house than in the case of housing in multifamily (prop. 1996/97:173 with. 40—42). This means that förmånshavaren in many cases differ in their tax returns from the defined value that is the basis for the control task.
The Tax Agency (IN A 2007:37) states on housing in the villa and factors to be considered in the valuation.
“Housing in single-family homes
If the resort lacks a functioning rental market for housing in single-family homes (villa) should the valuation of housing in a house made on the basis of rents in public housing in the locality with respect to factors such as size, mode, standard m.m.
Age, standard and location
When calculating the basis of rents in apartment buildings of taxable benefit relating to rental villa villa's age should be determined by reference to the standard and equipment. Does the villa was the subject of exterior and / or interior remodeling or renovation, which resulted in a raise standards, should the rental value is calculated based on the average rental price for apartment buildings with the assessment year corresponding to the villa's standard after the renovation or refurbishment.
Unless special circumstances should the rental value of a rental villa is not calculated on the basis of the rental value of the older apartment buildings than eighty century.
The rental value should be increased if the dwelling standard, equipment etc.. is significantly higher than what is normal in the apartment block whose rents underlying the valuation of housing benefit. This should be taken into account both the home's interior and standard equipment, t.ex. Whirlpool, sauna, separate cellar, svalrum for furs and high kitchen standards as external factors such as plot, tennis court, pool, bridge mM.
Location Factors views, surroundings, lakeside, etc.. should be considered if they can be considered significant in determining the use value rent.
Rental value calculated from rents on site or at nearby locations should be reduced if the dwelling is located in or adjacent to an industrial area or a relatively large distance from the urban. That may be the case for large and elderly housing services, which is in close proximity to the employer's business or use.
Size
Inventory or other biutrymmesyta other than garage should not affect the benefit of biutrymmet is högst20 square meter . If such biutrymmesyta greater AN20 kvadratmeterbör 20 percent of this area is considered as living in the valuation of housing benefit. Such additions should not överstiga20 square .
The living area should not be reduced in the event that a certain small portion of the dwelling is used for offices, etc.. without being specially adapted for this.
For older properties (built before 1950) and having an inappropriate plan or because of other special circumstance has a larger area than can be justified by the number of rooms and their sizes, find, radicals m.m. should benefit value is calculated by the living space a home with the same content but with a better plan would have.”
If there is a functioning rental market for villas at a place, and a survey of rents shows that there is a wider spread of ratios between these and assessed values, valuation can be based on the assessed values (prop. 1976/77:173 s.40 f ). The Tax Administration's description “The valuation of housing benefits” identify the areas where the valuation of housing in villas can be calculated from the assessed value of the property. In such cases, estimated rental value including garage but excluding heating (cold rent).