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Uudenmaan LO 30.4.1987 598/IV AI generated

Court ruled rental income from four apartments is capital gains, not business income, for tax purposes.

Case Number Uudenmaan LO 30.4.1987 598/IV
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The taxpayer challenged the tax authority's classification of rental income from four apartments as capital gains rather than business income. The authority rejected the claim, maintaining that the rental activities constituted capital gains under the relevant tax law. The court upheld this decision, confirming that the rental income was correctly categorized as capital gains for the specified tax years.

Legislator headnote

AI generated

TVL 17 b §; Rental income from multiple apartments is classified as capital gains, not business income, when the activity does not meet the criteria for business operations under the tax law.

Keywords

AI generated
rental income classification capital gains tax business income distinction tax authority decision multiple apartment rentals

Cited Legislation

AI generated
TVL 17 b §
AI generated
admin_1991_kuopio-county__144
Court ruled that renting a farm addition to parents was not income-generating business due to family ties.
admin_1999_vaasa-county__248
Court allows deduction of acquisition costs from rental income when calculating child care fees.
admin_1991_turku-and-pori-county__595
Court allows income tax on insurance loss compensation classified as business income under TVL 17b.1.
kho-precedent_2010_2
Supreme Administrative Court allows late depreciation claim for rental property when no statute of limitations exists.
admin_1990_lapland-county__214
Administrative court allows deduction of construction costs for rental income under Finnish Income Tax Act.

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Full text

Verovelvollinen oli vaatinut, että neljästä huoneistosta saatu

vuokratulo oli katsottava ansiotuloksi pääomatulon asemesta,

koska jo kahden huoneiston vuokraamista oli pidetty ansiotoimintana

velkojen korkojen vähennysoikeuden rajoittamisesta

verotuksessa annetun lain 2 §:n nojalla korkojen vähenmisoikeuden

yhteydessä. Lääninoikeus hylkäsi valituksen ja

katsoi vuokratulot pääomatuloksi. Verovuosi 1981. Verovuosi -

1982. Verovuosi 1983. Verovuosi 1984.

TVL 17 b §