You must fill in the municipality to which the property belongs, the holding number (gårdsnummer), subholding number (bruksnummer) and the calculated gain. You also need to show the calculation by which you came up with the calculated gain. You can use the form for the sale of housing, home or plot Skjema for salg av bolig, fritidsbolig eller tomt RF-1318 (in Norvegian only). The form is not an attachment form in the tax return, and therefore can not be filled directly in altinn. However, you can print the form, scan it in and submit it in the return as an attachment.
Calculating gains on the sale of real property
You can calculate the gain by taking the:
- input value
If the result is a negative amount, you must enter it under item 3.3.6 as a deduction, but if it is positive, it must be entered under item 2.8.4 as a gain.
This is the amount you paid for the property when you purchased it, or the value of the property when you inherited it. In addition, you can add certain expenses that are attributable to the purchase and sale of the property, such as:
- estate agent expenses
- improvements (excluding maintenance)
- document charges associated with sale
- registration fees
What you paid for the dwelling/value upon inheritance
= input value
If you built the dwelling, the cost price forms the starting point for the input value. This covers both the expenses attributable to construction of the dwelling and the costs of purchasing and preparing the plot for construction. The value of your own work linked to newbuilds or improvements can also be added to the input value. The value of your own work should be set to what it would have cost to have work of the same quality performed by others. The hourly rate for non-tradesmen must generally be set lower than what a tradesman would have charged, e.g to the hourly rate for unskilled labour. The rates can be found on the Norwegian Labour Inspection Authority’s website.
If you inherited the dwelling after 2014, the basis for the input value will be either the testator's input value (in the case of continuity) or the estimated market value at the time you inherited the dwelling (in the case of discontinuity). The market value at the time of inheritance will form the basis for the input value if the testator met the residential and ownership period requirements at the time of inheritance, and the property is a dwelling or holiday property. For more information on discontinuity and continuity, see here. In the case of ordinary farms and forestry, the conditions in Section 9-13 of the Tax Act must be met.
What you sell the property for.
Log in and fill in the item.
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