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Helsingin HAO 11.03.2016 16/0317/3 AI generated

Tax court allows deduction of mortgage payments on non-primary residence shares sold by spouses.

Case Number Helsingin HAO 11.03.2016 16/0317/3
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court allowed the tax deduction for mortgage payments made on shares of a residential property sold by the spouses. The property was not their primary residence, but they had paid monthly mortgage installments included in the company's financial records. The court ruled that the statutory requirements for deducting mortgage interest were met despite the property's secondary status and subsequent sale.

Legislator headnote

AI generated

Tuloverolaki 45 § 1 mom; 46 § 1 mom: Mortgage payments on shares of a residential property are deductible for income tax purposes if the payments were made during ownership and the property was used for living, regardless of whether it was the taxpayer's primary residence.

Keywords

AI generated
income tax deduction mortgage interest residential property shares non-primary residence spousal sale financial records administrative court ruling

Cited Legislation

AI generated
Tuloverolaki 45 § 1 mom
Tuloverolaki 45 § 1 mom ja 46 § 1 mom
Tuloverolaki 46 § 1 mom
AI generated
kho-precedent_2016_169
Financing payments recorded as income in company books are not deductible acquisition costs for share sale gains.
kho-precedent_2002_24
Supreme Administrative Court allows appeal against advance tax on sale to daughter where purchase price is below market value.
kho-precedent_2016_134
Court denies first home tax exemption because prior ownership of service apartment shares disqualifies the buyer.
kho-precedent_2000_3
Court dismissed tax deduction claim for mortgage on property bought for investment purposes by elderly parents.
kko-precedent_2012_64
Supreme Court dismisses claim that loss of premises control costs must be added to share buyout price.

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Full text

A oli yhdessä puolisonsa kanssa 30.7.2012 myynyt asuinhuoneiston hallintaan oikeuttavat, 18.4.2009 hankitut osakkeet 29 730 euron kauppahinnalla. Asuinhuoneisto oli ollut puolisoiden omassa käytössä, mutta kyse ei ollut heidän vakituisesta asunnostaan. A oli puolisonsa kanssa maksanut luovutettuihin osakkeisiin kohdistuvia rahoitusvastikkeita omistusaikanaan yhteensä 4 173,22 euroa. Rahoitusvastikkeet oli suoritettu kuukausittain osana yhtiövastikkeita ja käsitelty asunto-osakeyhtiön kirjanpidossa tulosvaikutteisina erinä.

Tuloverolaki 45 § 1 mom ja 46 § 1 mom

Asian ovat ratkaisseet hallinto-oikeuden jäsenet Heikki Mauno, Vesa Heikkilä (t) ja Laura Palmu.

Asian esittelijä Jouko Tuomi.

Päätös on lainvoimainen.