Immovable things include (clause 1 of Article 130 of the Civil Code of the Russian Federation):

• land;
• subsoil areas;
• building;
• unfinished construction projects;
• residential and non-residential premises;
• parking spaces;
• aircraft, etc.

The list is not closed; real estate may also include other things that have the appropriate characteristics.

The legal literature lists such characteristics of real estate as:

• its materiality;
• individual certainty;
• satisfaction of any human needs;
• indispensability;
• Availability state registration in relation to this property.

In paragraph 1 of Art. 130 of the Civil Code of the Russian Federation contains the wording “impossibility of moving objects without disproportionate damage to their purpose.” This can also be considered a sign of real estate, although there is debate among legal scholars regarding this statement.

For example, Professor E. A. Sukhanov argues that real estate is a legal, not a physical category. Since modern technology can move almost any object, including the earth itself, but an unauthorized building that does not have state registration cannot be the object of civil legal relations by virtue of Art. 222 of the Civil Code of the Russian Federation.

The second formulation is a sign of real estate from Art. 130 of the Civil Code of the Russian Federation is its inextricable connection with the land. Note that by such a connection we mean both physical and legal.

Types of real estate according to the Civil Code of the Russian Federation

So, in Art. 130 of the Civil Code of the Russian Federation contains the concept and types of real estate. The latter can be classified as follows:

1. Real estate by nature. This classification is based on a factual criterion - a close connection with the earth. This includes land plots, residential buildings, buildings, forests, isolated water bodies, parking spaces (the latest - since July 2016), etc.
2. Real estate by force of law. Objects that are movable in a naturally physical sense, but are considered immovable due to special instructions of the law. These are airborne sea ​​vessels, inland navigation vessels, space objects.

In foreign law, the concept of real estate is somewhat different from domestic law.

Thus, in Germany (a country of the same legal family as Russia), real estate includes:

• land;
• rights associated with ownership of land.

Apartments, houses, etc. are not considered real estate in German law.

Legal regime of land plots

A plot of land is the first in the list of real estate objects and, perhaps, the most important of all the others listed. It is classified as real estate by clause 3 of Art. 6 of the Land Code of the Russian Federation.

The legal regime of land (the content of rights to a land plot) is established depending on:

1. Depending on the type of property: it can belong to the state (RF, subject, municipality), legal entity, citizen.
2. Purpose determined in accordance with Art. 7 of the Land Code of the Russian Federation: lands of settlements, forestry, water resources, etc.

1. The type of permitted use established by the classifier (is an appendix to the order of the Ministry of Economic Development of Russia dated September 1, 2014 No. 540).

A separate material can be devoted to the features of a land plot as an object, since they are extremely diverse and are established not only by the Land Code of the Russian Federation, but also by special federal ones (for example, laws “On the turnover of agricultural land” dated July 24, 2002 No. 101-FZ, “On sea ​​ports V Russian Federation..." dated 08.11.2007 No. 261-FZ), as well as regional laws.

What is residential real estate

In para. 3 p. 1 art. 130 of the Civil Code of the Russian Federation contains the wording “real estate includes residential and non-residential premises...”.

What a living space is can be learned from Part 2 of Art. 15 Housing Code RF: this is an isolated room suitable for permanent residence.

Suitability for permanent residence, as specified in the same standard, is determined by compliance with sanitary and technical standards and other legal requirements.

What can be a residential premises (Article 16 of the RF Housing Code):

• residential building or part thereof;
• apartment or part thereof;
• room.

There is no legal definition of the concept of “non-residential premises”, but, obviously, it is the opposite of residential premises - unsuitable for permanent residence, not a residential building, not an apartment or a room.

Enterprise as a real estate object

Let us separately consider such a real estate object as an enterprise.

The concept of "enterprise" in current legislation used both as a subject of civil law and as an object:

1. An enterprise (subject of civil law) is entity, whose rights and obligations are established in paragraph 4 of Chapter 4 of the Civil Code of the Russian Federation.
2. An enterprise (GP object) is Property Complex(building, plots of land, equipment, inventory, trademark, right of claim, clientele, etc.) used for entrepreneurial activity(Article 132 of the Civil Code of the Russian Federation).

As a property complex, an enterprise is considered real estate.

An enterprise can be the object of any transactions, either as a whole property complex or as part of it.

An enterprise may not possess real estate by nature, but only have rights, obligations and other intangible objects. But it will still be considered real estate due to the direct instructions of the law.

Is a condominium a real estate property?

The concept of a condominium was contained in the Law “On Partnerships...” dated June 15, 1996 No. 72-FZ. By it was meant single complex real estate, which includes a land plot and a building standing on it, individual parts of which are owned by citizens (organizations, etc.), and common property- in general shared ownership.

This law has lost force, and the current Housing Code of the Russian Federation does not contain the concept of a condominium.

However, in judicial practice the term “condominium” continues to be used now, in the same meaning as contained in the repealed Law No. 72-FZ - a single complex of real estate (see, for example, the decision of the Royal City Court of the Moscow Region dated December 20, 2017 in case No. 2 -3428/2017).

Single real estate complex: concept and features

A relatively new concept that has appeared in the Civil Code of the Russian Federation is a single real estate complex (UNK). This is a collection of buildings, structures and other things united by a single purpose and connected physically (technologically).

Examples include:

• network objects (railroads, which include tracks, switches, platforms; sewer networks, including pumping stations and pipelines, etc.);
• petrol stations (including buildings, sheds, fuel tanks).

The totality of all these things is considered one unit of real estate (Article 133.1 of the Civil Code of the Russian Federation).

Parts of the ENK may be located on different land plots, and this cannot be a basis for the Federal Tax Service to refuse to register real estate (clause 39 of the Russian Federation PPVS dated June 23, 2015 No. 25).

The provisions of Art. 133 of the Civil Code of the Russian Federation - rules on indivisible things. Therefore, its component parts are not independent objects of real estate (clause 1 of Review No. 4, approved by the Presidium of the Supreme Court of the Russian Federation on December 20, 2016), and they cannot be an independent object of civil legal relations until the law or court establishes the possibility of separating them from the component part ( Clause 3 of Article 133 of the Civil Code of the Russian Federation).

State registration of rights to real estate

A feature of the legal regime of immovable things is their mandatory state registration.

The procedure for performing such registration is established for a separate type or group of real estate objects.

For example, according to Part 6 of Art. 1 of the Law “On State Registration...” of July 13, 2015 No. 218-FZ, state registration is subject to ownership and other real rights to non movable property, as well as transactions with him. This law regulates relations regarding real estate by nature (these, let us recall, are plots, buildings, parking spaces, etc.).

Another example is Part 3 of Art. 1 of the Law “On State Registration...” of March 14, 2009 No. 31-FZ, according to which the only evidence of the existence of the right to an aircraft is the presence of state registration of rights to it. This law applies only to aircraft, unmanned and manned civil vessels, as well as state courts, used for commerce.

Thus, state registration of rights to real estate is a mandatory element. In its absence, the property ceases to be real estate.

Properties of immovable things as economic objects

Real estate can be considered not only as an object of civil rights, but also as economic unit, product. In this case, it is characterized by:

• high cost;
• limited quantity;
• the role of investments, i.e. a potential source of income;
• uniqueness—possession of individual characteristics;
• the presence of maintenance costs (starting with property tax, etc.);
• in demand only in a stable economy (in a crisis, as is known, the demand for expensive property falls);
• investment, since it is a durable product that does not lose value or loses it gradually.

The liquidity of real estate is low, since transactions with it are more difficult and longer than with movable property.

The definition of the concept of real estate and its characteristics is briefly given in Art. 130 of the Civil Code of the Russian Federation, is disclosed in detail in the legal literature. Among legal scholars there is no clear opinion on what can be classified as real estate and what properties are inherent in it.

Except common types real estate, the legislator identified specific ones that combine several things into one - the enterprise and the ENK. You can read about how to make real estate transactions in articles

What is movable property, what are its characteristics, what form of law is it protected? These questions are of interest to many people who have to deal with the concept of property.

Introduction

Movable property is any property that cannot, due to the nature of its legal nature classified as real estate (any types of housing and their derivatives, such as premises, buildings or land). Things that are included in the list of property of this type are material assets that can be transferred from one individual. faces to another. This may include natural resources, various equipment and goods being transported, animals, furniture attributes, etc.

Movable property is a concept that should be distinguished from intangible property expressed in claims (we are talking about securities, rights, etc.). However, trying to characterize some objects causes difficulties for a person. Let's look at the example of forest, which is real estate, but may be transported due to its cutting down. This is how the forest turns into a movable form of property.

Movable thing (property) - represented by any right of ownership of objects that do not fall under the jurisdiction of the definition of real estate. And the latter can include a plot of land or a fragment of subsoil, that is, an area of ​​land with a certain value. This object cannot be transported due to its strong connection with a specific place. An important accompanying characteristic is the absence of damage when attempting or transporting real estate. This also includes various buildings and structures that were not completed. The legislative bodies of the Russian Federation classify ships moving by sea and air and space objects as real estate.

Categories

When considering the issue of definition (what is movable property), it is necessary to know about the existence of a distribution of categories in this concept. Classification occurs in accordance with two criteria:

• legal - determining whether an object belongs to a certain category depending on its relationship with the land plot;
• material - an indicator of the degree of connection between the earth and things.

In accordance with the last criterion, a movable form of property can be called a thing that does not have a strong connection with the land. Legal criteria state that the determination must be made on the basis of an assessment of the ability to move the object without creating a disproportionate amount of damage that may accompany transportation.

A feature of movable property is that a thing can be included here only if the requirements of both criteria are met. Otherwise, the object will be classified as real estate. General rules do not require mandatory registration of rights to movable property. However, there is a list of items that, in accordance with the legislation of the country, can be recorded in documentary form. The order of the process is determined and provided for by law. Vivid examples on the territory of the Russian Federation include: weapons, historical values, some valuable papers, large vehicles, and so on.

History of development

The distribution of things according to the type of movable or immovable property began to take place back in the days of the Roman Empire, where this was provided for by civil law (from the third century BC and up to the third century AD). The first type (based on space) included transportable subjective values, and the second type included plots of land and everything that was created on them. The right of ownership of movable property, as we have already understood, appeared long before the formation modern world and its legal norms familiar today.

The early development of the state in Rome defined the land as the most significant object, part of someone's property. In the overwhelming majority of cases, land plots were assigned to the entire community of the Roman Empire. The legal capabilities of a certain number of citizens were determined through the information contained in the institutions of ownership. It stated that a person can dominate a certain object, but the rights of disposal have a number of restrictions.

Land transactions could only be carried out by quirites, and their consolidation could be accomplished through the process of mancipation. The validity of the agreement was confirmed through judicial acts.

Structure of the structure of federal authorities in the field of property management

In accordance with the Civil Code of the Russian Federation, the definition of movable property falls under the jurisdiction of Federal agency involved in management state property. This authority, when executed, not only determines the ownership of movable property, but also generally deals with issues of classifying property into various constituent elements of law, based on the area of ​​land relations, functioning in the area of ​​property relations, and so on.

The main function of the Federal Property Management Agency can be called the ability (if there are established powers) to implement state policy in matters of whether a certain object under study belongs to a specific land plot. A number of rights are being introduced that have a certain limit that limits the complete freedom of activity of the owner. This condition is dictated by the legislation of the Russian Federation and relates to the peculiarities of the operation of unitary-type enterprises, government agencies, row joint stock organizations etc. This includes all institutions that in one way or another can influence the property of the state treasury. They are differentiated according to different principles, for example, in accordance with the property of the subject or municipality.

When answering the question about what movable property is, it is important to know about the existence of the concept of a debtor, which is a federal state enterprise unitary type. It carries out a number of procedures related to bankruptcy. Protects the right to property and the legitimate interests of the Russian Federation, which may be called into question as a result of certain events, such as privatization. This is equivalent both for the territory within the borders of the state itself and for land plots abroad.

Debtors are responsible for maintaining records of federal property and creating its registers. Only with the help of the operational management responsible for public utilities can control of structures specially formed for such purposes be exercised. They include a number of specialists professionally trained to solve such issues and problems. These types of structures include local government bodies. The purpose of their creation was to provide a wider coverage of the goals and methods of solving them that are set for the state. With the help of these entities, control and monitoring of the implementation of political and economic governance is carried out. However, problem solving is not always completed accurately.

Comparative assessment

Experts evaluate valuable movable property using special methods, including: profitable, expensive and comparative.

The comparative form of valuation can be used in identifying competing items of property. The degree of their comparability indicator is determined, which is necessary for an accurate adjustment, during which the price for which the object will be sold will be finally accepted. Comparative methodology allows you to evaluate movable property as objectively as possible. The purpose of this is to try to create a price that will allow it to compete in the sales market, but at the same time not “go into the red.” As a rule, this method finds its application in local use, which is determined by adding Money, which were spent on transportation with the cost of installation, commissioning and loading.

Expensive assessment

The valuation of movable property can be carried out through an expensive technique, during which information about market value conditions and applicable methods, the market itself. Appraisers use such information to determine the amount of profit that will be received in the course of business activities, and also take into account organizational profitability and consider benefits from an economic point of view. Another important element is to study the functionality of the legacy property from the moment it enters the market.

The calculations under consideration are closely related to the cost method, during which the determination of the value of property is based on information about the costs of making changes, operating and creating the object itself, if necessary. Any type of property depreciation is taken into account.

Profitable valuation

When answering the question of what movable property is and what methods are available for valuing it, it is important to mention profitable calculations. A profitable technique can be used by the appraiser only if he has knowledge of the market in which the property is located. It is also important to consider the market performance indicator. If such data is available, the entity determines the costs of carrying out certain operations. The final assessment of the calculations should also include a determination of the strength of market potential and competitiveness.

Introduction to the concept of movable and immovable property

What is movable property? This question can be fully answered only by considering a specific object. Due to certain circumstances, the classification of objects as movable or immovable property may change. So what is their difference?

Movable property may be subject to movement. Moreover, the transportation process should not cause enormous damage to the plot of land on which this property is located. It is impossible to move real estate or possible, but with a violation of its integral structure; in addition, an attempt to transport property will entail a number of problems of various natures.

Registration of movable property is not always required (unlike real estate).
In the legislative acts of the Russian Federation there is a restriction on the simple transfer of rights of actual assignment of objects from one person to another. However, many movable things can be transferred without strictly recording them and entering them into registers, among which are: valuable documents, shares, bonds, household appliances, vehicles, office equipment, etc.

Going deeper into the topic

Ownership of movable property in this category in other countries it is determined using different methods, which not only have a certain similarity with the standards of the Russian Federation prescribed in legislative and legal acts, but also include a number of differences.

In France, personal property is divided into two forms: movable property and property. Vessels moving on water and aircraft in in this case belong to the second type. This is due to the fact that they are able to move “independently” over a certain distance. However, there are a number of cases in which a ship or aircraft may be defined as movable property. Thus, the right to transfer movable property may have various features, depending on the legislation of the state in whose territory the definition or transfer of property of this type takes place.

The legislation of the Russian Federation evaluates any plots of land, as well as construction sites, buildings, forests, subsurface areas and long-term installations as regular real estate. In other words, any object that can be moved only with great damage or cannot be transported at all can be defined as real estate. All persons, citizens of the country, have the same number of rights to own an object of movable property, in contrast to real estate, which may have a number of restrictions specified in the legislation of the Russian Federation.

The right to movable property under certain circumstances may not be considered at all. This phenomenon arises as a result of incorrect interpretation and interpretation of their capabilities for the exploitation of objects by subjects who have the right to property, but do not have factual evidence of this. The lack of ability to justify and prove one's own right to a certain object of movable property may lead to the inability to use it on the market.

When considering the question of what movable property can actually be regarded as such, we have more than once encountered the concept of excessive damage to an entity, land or state, according to which an object that can be moved is classified as real estate. So why? The fact is that such objects as reservoirs, chemical disposal sites, structure railway and underground communications can theoretically be moved, but an attempt to transport them can lead to actual problems, the damage from which will be too great or even irreparable. Based on this, it can be clearly determined why registration of movable property is optional, and real estate must be entered into registers and recorded. Another reason for this is the reduction in the likelihood of fraud during bidding between the buyer and the owner of the object.

Compliance between contract and property

When concluding transactions regarding movable or immovable property, both parties can influence the provisions of the civil agreement, in accordance with which the contract is drawn up. The provisions of the law are clearly divided by type of action in accordance with a number of specific situations, which have common features.

The type of property determines the form of its transfer. For example, the donation of real estate should always be supervised government agencies, but the transfer of rights to ownership of movable objects can be done without this. Sometimes a verbal form of assignment is sufficient. But if the donor is a legal entity, and the value of the gift exceeds three thousand rubles, then it is necessary to register it indicating that the right of ownership will extend to the future. One of the reasons for this phenomenon is an attempt to reduce the number of fraudulent transactions in the market.

Summing up

In the concept of law, there is the phenomenon of tax relief on movable property. It is characterized as providing the subject with special opportunities. Thus, the subject may receive some privileges over the state or in relation to the right to own an object. These types of “incentives” can be, for example, payment of certain funds, payment for any services in the tourism sector, and so on.

Analyzing general information obtained in this article, the reader has the opportunity to characterize the right to movable property and determine which objects belong to this type. Issues of real estate, methods of determining the value of various types of subject property and other legal concepts that we encounter in modern life were also touched upon.

The objects of civil legal relations (civil rights) are considered to be the good in relation to which they are formed, or what the subjective rights and obligations of its participants are aimed at.
The most common objects are things, which are divided into movable and immovable.
As a rule, immovable things are constantly located in the same place, have individual characteristics and are irreplaceable. Movable things can move freely along with the persons to whom they belong, can be individually defined or generic and, as a rule, are replaceable.

Signs of real estate

Speaking about the special legal regime of real estate (real estate), in the legal literature, the following features are called:
it is a thing, an object of the material world. From this characteristic of real estate we can also distinguish the following: “immovable property is more important than movable property,” which has greater value, this is “property that has dominance over movable property,” “correlating with movable property as the main thing”;
individually defined property;
irreplaceable property;
having a strong connection with the land, movement that is impossible without disproportionate damage to its purpose, or classified as such by a legislative act.
To real estate in accordance with paragraph 1 of Art. 130 Civil Code Russian Federation include:
objects of natural origin - plots of land, subsoil plots. A land plot is a part of the earth's surface (including the surface soil layer), the boundaries of which are described and certified in the prescribed manner (clause 2 of article 6 of the Land Code of the Russian Federation).
Earth and others Natural resources may be alienated or transferred from one person to another by other means to the extent that their circulation is permitted by laws on land and other natural resources. Property relations regarding the ownership, use and disposal of land plots, as well as transactions with them, are regulated by civil legislation, unless otherwise provided by land, forestry, water legislation, legislation on subsoil, on protection environment, special federal laws (clause 3 of article 3 of the Land Code of the Russian Federation).
The subsoil is part of the earth's crust located below the soil layer, and in its absence - below the earth's surface and the bottom of reservoirs and watercourses, extending to depths accessible for geological study and development. The subsoil within the territory of the Russian Federation, including underground space and minerals, energy and other resources contained in the subsoil, are state property. Issues of ownership, use and disposal of subsoil are under the joint jurisdiction of the Russian Federation and the constituent entities of the Federation.
Subsoil plots cannot be the subject of purchase, sale, donation, inheritance, contribution, pledge or alienation in any other form. Subsoil use rights may be alienated or transferred from one person to another to the extent that their circulation is permitted by federal laws.
Subsoil is provided for use for geological study, exploration and extraction of minerals, construction and operation of underground structures, etc. (Article 6 of the Law of the Russian Federation of February 21, 1992 No. 2395-1 “On Subsoil”);
everything that is firmly connected to the earth - buildings, structures, unfinished construction sites, forest areas, i.e. plots of land, the boundaries of which were determined in the process of forest management and have undergone state cadastral registration, the movement of which is impossible without disproportionate damage to their purpose. These objects are recognized as real estate as long as they are connected to land. Being separated from it, they become movable things.
objects that are recognized as real estate not due to their natural properties, but for other reasons. In particular, aircraft and sea vessels, inland navigation vessels and space objects (artificial satellites, spacecraft, orbital stations, etc.) subject to state registration are considered real estate.
In accordance with Art. 7 of the Merchant Shipping Code of the Russian Federation dated April 30, 1999 No. 81-FZ, a vessel is understood as a self-propelled or non-self-propelled floating structure used for the purposes of merchant shipping. Vessels of the fishing fleet are understood to mean vessels serving the fishing complex, used for fishing, as well as reception and transport vessels, auxiliary vessels and special-purpose vessels.
Under the aircraft, according to Art. 32 of the Air Code of the Russian Federation dated March 19, 1997 No. 60-FZ, refers to an aircraft supported in the atmosphere due to interaction with air, different from interaction with air reflected from the surface of the earth or water.
These objects are not only capable of spatial movement without any damage to their purpose, but are also specially designed for this. Their recognition as real estate is due to the high cost of these objects and the associated need for increased reliability of the rules of their civil circulation.
Contained in paragraph 1 of Art. 130 of the Civil Code of the Russian Federation, the list of immovable things is not exhaustive, since the law may also recognize other property. So, according to Art. 132 of the Civil Code of the Russian Federation, a special object of real estate is an enterprise as a property complex used for business activities, which can be an independent subject of purchase and sale, lease, pledge and other transactions. The main feature of an enterprise as an object of rights is that it includes all property intended for business activities. At the same time, the concept of “property” is interpreted in the broadest sense, i.e. includes not only things (land, buildings, structures, equipment, etc.), but also claims, as well as debts. Along with property, the enterprise includes exclusive rights, in particular the rights to designations that individualize the enterprise and its products. However, this is only general rule, because by law or specific agreement individual species property or rights (obligations) may be excluded from the enterprise.
In accordance with Art. 1 of the Federal Law of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it”, separate residential and non-residential premises are classified as real estate. A residential premises is an isolated premises, which is real estate and is suitable for permanent residence of citizens, meeting the established sanitary, fire safety, urban planning and technical requirements (Part 2 of Article 15 of the Housing Code of the Russian Federation).
Non-residential premises are premises not intended for the residence of citizens. Depending on the functional purpose non-residential premises can be industrial, administrative (office), commercial, warehouse, etc. Non-residential premises may consist of one or several (multiple) rooms.

Types of movable property

Clause 2 of Art. 130 of the Civil Code of the Russian Federation includes all things as movable property, including money and securities that are not real estate. By general rule rights to movable property are not subject to registration, unless otherwise provided by law.
The law may establish state registration of transactions with certain types of movable things (Clause 2 of Article 164 of the Civil Code of the Russian Federation), for example with some things limited in circulation. In this case, it has legal significance and affects the validity of the relevant transactions. It also should not be confused with the technical registration of certain movable things, such as motor vehicles or small arms, with the relevant internal affairs bodies. Such registration can only affect the exercise of civil rights, but not their emergence, change or termination.
From an economic point of view, money is a special commodity that is a universal equivalent. Money is recognized by law as things, i.e. an object of the material world that is intended to satisfy certain needs and can be owned by a person.
Money can be an independent (sole) object of a legal relationship (for example, a loan agreement). Money acts as a means of payment in a number of legal relations (purchase and sale, transportation, contract), i.e. are the equivalent object of the corresponding relations.
Payments are made by cash and non-cash payments (paragraph 2, paragraph 1, article 140 of the Civil Code of the Russian Federation).
According to paragraph 1 of Article 142 of the Civil Code of the Russian Federation, a security is a document certifying in compliance with the established form and mandatory details property rights, the exercise or transfer of which is possible only upon presentation. In this case, the security remains property, a thing, regardless of the choice of method of fixing the rights from it. For any security with any form of fixation of rights from it, the general norms of civil negotiability established for property and things apply.
In paragraph 2 of Art. 144 of the Civil Code of the Russian Federation states that the absence of mandatory details of a security or the non-compliance of a security with the form established for it entails its nullity.
A security belongs to the category of movable things and certifies rights of obligation. A security is such only in cases specified by law. So, in Art. 143 of the Civil Code of the Russian Federation specifies certain types of securities.
Government bonds are named first. According to Art. 816 of the Civil Code of the Russian Federation, a bond is recognized as a security that certifies the right of its holder to receive from the person who issued the bond, within the period specified by it, the nominal value of the bond or other property equivalent. The bond also provides its holder with the right to receive a fixed percentage of the nominal value of the bond or other property rights.
The concept of a bill of exchange is enshrined in Part 1 of Art. 815 of the Civil Code of the Russian Federation, it is recognized as a security that certifies the unconditional obligation of the drawer (promissory note) or another payer specified in the bill (bill of exchange) to pay upon the arrival of the period stipulated by the bill a certain amount to the owner of the bill (bill holder). A promissory note is an unconditional, abstract, strictly formal obligation or order to pay a specified sum of money.
A check as a type of security is defined in Art. 877 of the Civil Code of the Russian Federation, according to which it is recognized as a security containing an unconditional order from the drawer to the bank to pay the amount specified in it to the check holder. Only a bank where the drawer has funds that he has the right to dispose of by issuing checks can be indicated as the payer of a check. The drawer is a person (legal or individual) who has funds in the bank, which he has the right to dispose of by issuing checks; check holder - a person (legal or individual) in whose favor the check was issued; payer - the bank in which the drawer's funds are located.
According to Art. 844 of the Civil Code of the Russian Federation, deposit and savings certificates are securities that certify the amount of the deposit made to the bank and the rights of the depositor (certificate holder) to receive upon expiration deadline the amount of the deposit and the interest stipulated in the certificate in the bank that issued the certificate or in any branch of this bank. In case of early presentation of a savings (deposit) certificate for payment by the bank, the deposit amount and interest on demand deposits are paid, unless the terms of the certificate establish a different interest rate.
Bearer savings book, according to Art. 843 of the Civil Code of the Russian Federation, in contrast to nominal savings book, is a security. The issuance of a deposit, the payment of interest on it and the execution of the depositor's orders to transfer funds from the deposit account to other persons are carried out by the bank upon presentation of a savings book.
The bill of lading simultaneously performs several functions in accordance with the norms of the Merchant Shipping Code of the Russian Federation:
confirms the acceptance of the cargo by the carrier (transfer-acceptance certificate);
confirms the existence of a contractual relationship between the shipper and the carrier (maritime contract);
confirms the corresponding property rights to the cargo transferred to the carrier (document of title).
Unlike other securities, a bill of lading can be issued in several copies (originals), and in each of them the number of available originals of the bill of lading is noted. After the cargo is released on the basis of the first original bill of lading presented, the remaining originals become invalid.
A share is an issue-grade security that secures the rights of its owner (shareholder) to receive a portion of the profit joint stock company in the form of dividends, for participation in the management of the joint-stock company and for part of the property remaining after its liquidation. A share is a registered security. Only joint stock companies, both closed and open, have the right to issue shares. Shares can be classified on different grounds, for example, shares are divided into ordinary and preferred.
The list of securities given in Art. 143 of the Civil Code of the Russian Federation, is not exhaustive. Other types of securities are defined by federal laws.

Differences between movable and immovable property

The legal significance of dividing things into movable and immovable is associated with the establishment of a different legal regime, respectively, for real and movable property according to following criteria:
alienation and acquisition of immovable property is associated with the need for state registration of transactions with immovable property (Articles 164, 223 of the Civil Code of the Russian Federation), available for review by third parties. State registration of transactions with movable things is carried out only in cases specifically specified in the law;
provides for different procedures for acquiring ownership rights to immovable and movable ownerless things (Article 225 of the Civil Code of the Russian Federation) and things that the owner has abandoned (Article 226 of the Civil Code of the Russian Federation);
a mortgage can be established only in relation to real estate (Article 338 of the Civil Code of the Russian Federation);
inheritance of immovable things and their legal regime are determined by the rules of law in force at the place of their location, movable things (in inheritance) - by the rules of law in force at the last permanent place of residence of the testator;
disputes about ownership and other real rights to immovable things are considered at the location of the immovable things (Article 30 of the Civil Procedure Code of the Russian Federation), disputes about similar rights to movable things - at the location of the defendant (Article 28 of the Code of Civil Procedure of the Russian Federation), and in cases specified in the law - in a place determined at the choice of the plaintiff (Article 29 of the Code of Civil Procedure of the Russian Federation).

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From January 1, 2015, fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 are not recognized as objects of taxation (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation) .

Note. To 1st depreciation group include fixed assets with a period beneficial use from 1 year to 2 years inclusive, to the 2nd depreciation group - fixed assets with a useful life of 2 to 3 years inclusive.

Property - what is it? Definition and types of property: movable and immovable, state, municipal, organizations and individuals

It is collective and heterogeneous in its composition. Property can be considered as a separate thing or as a certain set of material assets (see Articles 133-135 of the Civil Code). In another meaning, this term can also cover property rights (see 301, 303 of the Civil Code of the Russian Federation). In inheritance law, the concept of “” includes not only objects of the material world and law, but also the obligations of the testator (see.

What kind of property (movable or immovable) does a car belong to?

Immovable property also includes aircraft and sea vessels, inland navigation vessels, and space objects subject to state registration. The law may also classify other things as immovable things.

Things not related to real estate, including money and securities, are considered movable. Registration of rights to movable things is not required, except in cases specified in the law.

How to distinguish movable property from immovable property?

However, this rule applies only to objects registered as fixed assets after January 1, 2013. At first glance, everything is very simple. First, we determine whether the property is movable or not, then we find out the date of registration and draw the appropriate conclusion: whether to charge tax or not. It is known that real estate is inextricably linked with land, and movable property does not have a strictly defined and permanent place.

Criteria by which courts evaluate whether an object is movable property or belongs to real estate

8 clause 4 art. 274 of the Tax Code of the Russian Federation). In this regard, it is important for the company to correctly determine the type of acquired object.

The concepts of movable and immovable are contained in Article 130 of the Civil Code of the Russian Federation. However, this norm does not establish a specific list of such objects, but only a general criterion for classification as real estate. In particular, immovable things include land plots, subsoil plots and everything that is firmly connected to the land.

On classifying objects as movable

Question: In accordance with paragraphs. 8 clause 4 art. 374 of the Tax Code of the Russian Federation, movable property accepted for registration as fixed assets from January 1, 2013 is not recognized as an object of taxation for corporate property tax.

Thermal power plant is an energy production and technological complex of power plants, combining movable and immovable property objects intended for converting the chemical energy of fuel into electrical energy and warmth.

Is a car considered real estate?

Auto vehicles do not meet the above characteristics of real estate objects. They are also not directly classified as real estate by law. Thus, motor vehicles should be considered movable, despite the requirement for their state registration.

If you need help in solving any legal problem that has arisen (return of a driver's license, assistance in an accident, consumer protection or any other issues), you can contact lawyers and attorneys for free help by filling out and sending an application for consultation.

The procedure for classifying fixed assets as movable and immovable property has been clarified

Air and sea vessels, inland navigation vessels, and space objects subject to state registration are also recognized as immovable. The law may also classify other things as real estate. Things that are not related to real estate are considered movable.

In addition, the Ministry of Finance of Russia noted that when classifying fixed assets as movable and immovable, it is necessary to take into account the provisions Federal Law from 30.

What is the difference between an immovable object and a movable object?

By the way, apply this rule also in the case when you buy used fixed assets (letter of the Ministry of Finance of Russia dated March 11, 2013 No. 03-05-05-01/7108).

Which objects are classified as real estate and which are not are specified in Article 130 of the Civil Code of the Russian Federation. However, in practice, questions arise to which the code, alas, does not provide answers. Let's say you purchased and installed fire alarms in your office premises this year.

What is considered movable property?

Art. 378 and 378.1 of the Tax Code of the Russian Federation.

From January 1, 2013, on the basis of paragraphs. 8 clause 4 art. 374 of the Tax Code of the Russian Federation, supplemented by Federal Law No. 202-FZ of November 29, 2012, movable property objects registered as fixed assets from January 1, 2013 are not recognized as objects of taxation for the property tax of organizations.

Consequently, in order to calculate the property tax of organizations in relation to property registered from January 1, 2013 as part of fixed assets, it is first necessary to establish whether (in the case under consideration, office equipment, server, computers, furniture) is movable or immovable property.

The concepts of “movable and immovable property”: how they differ and are used correctly

Classification of property involves division into movable and immovable. Despite the obviousness of the terms, in practice these concepts are not always easy to distinguish. However, there is a certain difference that allows you to understand what belongs to movable property and what to immovable property.

Knowledge of the Civil Code and other regulatory documents that determine the legal status of property will help you understand the nuances of the issue.

Movable and immovable property: concept and differences

Detailed concepts describing the terms are presented in the first part of the Civil Code of the Russian Federation. The concepts under consideration are described as follows:

• movable property includes objects that have individual properties and do not change their location due to their characteristics.
• what is movable property. These are other types of property that are not tied to the area and are easily moved.

The main difference, from a legal point of view, is the degree of complexity of concluding transactions. In particular, to carry out transactions with real estate, it is necessary to have cadastral and other documents.

The sale, purchase or donation of property, called movable property, does not require cadastral documents. Accompanying papers can only be of an informational nature and do not affect the course of the transaction.

Based on this information, many people wonder whether a car is real estate or movable property. To sell and buy a car, you must have documents for it. However, the process of collecting papers is not comparable to a similar procedure when performing transactions with an apartment or house. This is explained by the more complex interaction of various property objects with the state.

The need for classification

The need for classification is related to the requirements and specifics of legislation. This approach makes it possible to build relationships between various subjects of the Russian Federation and the state. The rules for owning, selling or buying one type of property may not apply to another.

Understanding these features and differences will be useful not only when selling or buying, but also during legal proceedings, division of property during divorce, and payment of taxes.

Determining the property status of an object allows you to determine:

• is state registration required?
• how to reflect the costs associated with the object in accounting documentation and tax accounting;
• how to calculate depreciation.

Differences in legal status property affect the procedure for acquiring or transferring property.

There are special rules for carrying out transactions, entering into the right of inheritance, and collecting debts related to property.

Real estate

Ownership rights to all objects included in the category under consideration are particularly stable and are subject to mandatory state registration. According to legal sources to this species properties include:

• land;
• structures that are in direct connection with the ground (houses, structures, buildings, objects);
• airplanes, helicopter;
• space objects;
• ships, submarines;
• objects built into buildings and structures that cannot be removed without causing damage to the building;
• internal communications (water supply, sewerage, electrical and other networks and systems).

Not each of the listed types of objects is unambiguous in legal assessment.

For example, buildings and structures may be owned by an individual or legal entity, but subsoil, reservoirs, and all underground space, including minerals, are the property of the state. Accordingly, only the buildings themselves are subject to purchase, sale, exchange or donation.

Objects such as ships and aircraft fall into this category due to their high cost and the need to complicate the procedures associated with their circulation.

Particularly valuable property

In general, property of special value has a separate classification according to which, especially valuable movable property is:

• any property whose value is higher than legally defined indicators. For government agencies, this amount ranges from 200 to 500 thousand rubles, for budgetary and municipal organizations - from 50 to 500 thousand rubles;
• other property with a decisive role for the conduct of core activities by these organizations;
• any property the alienation of which requires strict compliance with procedures, regulated by laws And legal acts. For example, this includes the state museum fund.

To assign the status of real estate, buildings and structures require not only a physical connection with the soil. In addition, compliance with the approval procedure and obtaining permits before starting construction are required. Also, communications are necessary.

The presence of a foundation alone cannot be a sufficient basis for recognizing an object as real estate, which owners of retail and other objects that are not registered by law often try to do.

The emergence of ownership of any real estate begins from the moment of its official registration. The exception is the so-called acquisitive prescription. The term is enshrined in the Civil Code of the Russian Federation and is one of the grounds for the emergence of property rights. This right will be given to persons or organizations that own property in good faith and continuously for an agreed period of time.

The period of limitation for acquisition of movable and immovable property is 5 and 15 years, respectively.. This legal phenomenon has a number of features. For example, a tenant of a building or residential space cannot become a full owner, even under the condition of a long lease.

Movable property

As indicated in the Civil Code of the Russian Federation, movable property includes the following categories of property:

• banknotes;
• shares, bills;
• vehicles;
• museum exhibits;
• equity shares in a business;
• communication lines;
• collectibles;
• weapon;
• temporary construction retail outlets;
• garages.

In addition to the items on this list, movable property can be defined as any property, the movement of which in space will not cause damage to it or the environment. Also, an important feature of this type of property is the preservation of its properties and quality during movement.

Special requirements

Registration of ownership of movable items and objects is not provided. However, some of them have special requirements.

Eg, vehicles are subject to mandatory registration with the traffic police. The document issued after registration is necessary for traffic and carrying out transactions with the vehicle. The same procedure is tedious for trailers and motorcycles.

Register weapon necessary in the internal affairs bodies. The legality of storing and using weapons is ensured by the relevant documents, which should be obtained within 14 days after purchasing or receiving the item.

Every three years, you must confirm your right to own a weapon.

Particular attention is paid to determining the status of property retail outlets and pavilions. Characterized by certain characteristics, an object is immovable or not. Depending on this, the need for its registration with the relevant authorities is determined. The possibility of renting or using it depends on the status of the object.

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Another example is classification large equipment. located inside the building. According to its physical parameters, it can be characterized by strong connections, attached to the foundation or mounted into components of the building.

Corresponding to the main characteristics of real estate, equipment can be considered as a separate object.

Usually, additional costs for state registration and the need for complex procedures when carrying out all subsequent transactions related to equipment are not beneficial to the organization. Also, there are certain difficulties in completing the inventory due to the lack of a unified description and standardized procedure for recording such objects.

In the event of legal disputes related to the ownership of an item, clarification should be sought in regulations or judicial practice.

If it is not possible to use legislative instruments, you can contact tax authorities at your place of residence and receive competent advice.

Taxation

Discussions related to determining the status of property often continue with issues related to the tax sphere. In particular, is it necessary to submit a property tax return if it is movable?

A comprehensive answer to this question can be found in Art. 256 and 258 of the Tax Code of the Russian Federation. The document states that income tax is imposed on property and fixed assets, the ownership of which must be registered with government agencies.

It follows that movable property not subject to taxation. However, this also speaks to the need to accurately determine the status of an object. If the owner is confused about which category the object belongs to, legal troubles may arise.

Conclusion

The differentiation and classification of forms of property helps to solve a number of issues related to the transfer of ownership rights, taxation and others. More information about the tax on movable and immovable property can be found in the video below.

Movable property

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Movable property– this is all property that cannot be classified as real estate (residential and industrial premises, land plots, structures, and so on). Movable property is material values that can be physically transferred from one person to another. It includes: natural resources, equipment that can be transported, furniture, livestock and more. It is necessary to distinguish movable property from intangible property expressed in claims (rights, securities, and so on). But the interpretation of some objects causes difficulties. For example, a forest is classified as real estate, while felled timber can already be transported, then it becomes movable property.

A movable thing (movable property) is any thing (including securities and money) that is not classified as real estate by law.

Real estate includes subsoil plots, land plots and everything that is firmly connected to the land, that is, objects the movement of which is impossible without disproportionate damage to their purpose, including structures, buildings, and unfinished construction projects. Russian legislation also includes the following as real estate: ships and aircraft, space objects and inland navigation vessels.

When classifying things as immovable (or movable), two criteria are used:

1. legal - classifying things as immovable, regardless of their connection with the land;
2. material - the degree of connection of things with the earth.

According to the material criterion, a thing that does not have a strong connection with the earth is movable.

By legal criterion- movable is a thing, the transfer of which can be carried out without causing disproportionate damage to its purpose and a thing that is not directly defined by law as real estate.

To classify a thing as movable, it must satisfy both criteria, otherwise such a thing will be immovable.

As a general rule, registration of rights to movable things is not required. Only those movable things in respect of which this procedure is provided for by law (vehicles, weapons, museum valuables, issues of securities, property of the debtor, etc.) are subject to registration (or accounting).

The division of things into immovable and movable is known back in Roman civil law of the classical period (3rd century BC - 3rd century AD). Movable spatially included things being moved, and immovable included land plots and everything that was created on them, and in addition to this, the space above the ground, the subsoil. It was believed that what was done on the surface followed the surface.

The origins of this division of things lie in more ancient Roman traditions. In the early stages of the development of the Roman state, land, as the most important object of property, was state property and belonged to the entire Roman community. The rights to land of individual citizens were determined by the institution of ownership (lat. possessio), which meant only the dominance of a person over a thing, while the right to dispose of this thing was limited. Transactions with land could only be carried out by quirites (Roman citizens) among themselves, through a public special process - mancipation (lat. mancipatio). The validity of mancipation was asserted judicial act. Transactions in relation to other things (except for cattle and slaves) were carried out without mancipation, through the simple transfer of the objects of the transaction.

Structure of federal authorities and local property management authorities

Federal Agency for State Property Management (Rosimushchestvo) – federal body executive power, performing functions on the management of federal property including in the field of land relations, function in providing public services and law enforcement functions in the field of property relations.

The main functions of the Federal Property Management Agency in the established powers:

• execution of the only public policy in the field of property and land relations;
• implementation of the owner's powers within limits and as it must be defined federal legislation, regarding the property of federal state unitary enterprises and state institutions, shares (shares) of joint-stock (economic) companies and other property treasury entities of the Russian Federation
• differentiation of state-owned property, including land, property of the Russian Federation, property of constituent entities of the Russian Federation and property of municipalities;
• implementation of the powers of the owner of the debtor's property - a federal state unitary enterprise, performing bankruptcy procedures;
• protection of property and other rights and legitimate interests of the Russian Federation in the event of management of federal property and its privatization on the territory of the Russian Federation and abroad;
• introduction of accounting of federal property and maintaining a register of federal property.

Current, operational control public utilities structures must be implemented that are especially created for this purpose, created from professionally trained personnel. The functions of such management structures in municipalities are performed by local government bodies. They are created for broader purposes and solutions to at least two tasks: political (power) and economic rule, and it is not always possible to separate these tasks precisely.

Methods for assessing property value

Experts use the following methods for assessing the value of property:

• comparative method;
• expensive method;
• profitable method.

The comparative method requires the identification of competing properties, determining the degree of their comparability to the proposed property in order to objectively adjust the selling price of such property according to changing market conditions.

Methods comparative approach allow you to determine the market value from the place of use. To determine the cost at the point of use, it is necessary to add the costs for transportation, basic construction, installation and commissioning to the market value.
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The high-cost method adopts the use of market information about the current costs and market conditions of applying the methods. This information allows the appraiser to determine the amount of business profit, the profitability of organizations, show economic benefits, and also the level of functional obsolescence of the property since entering the market.

The cost approach is a property valuation method based on determining the cost of creation, modification and use of property, taking into account all types of depreciation.

The cost approach understands the principle of substitution, which is expressed that the buyer will not pay for finished object more than for a created object of the same usefulness.

The profit method requires the appraiser to have knowledge of market information about the functioning of the market in which the property is located. It is necessary to determine operating costs, expected rates of return, and also the competitive potential of a particular market.

Differences between movable and immovable property

We all quite often come across such concepts as movable property and real estate. What are their differences? On the one hand, this is seemingly clear: movable that which can be moved is moved, therefore, with immobile that cannot be done. But still it would be required to look at these two concepts in more detail, to understand exactly what it is. Thus, movable property is, in fact, things that can be moved from place to place by one's own or foreign forces. At the same time, they or those features and functions of these objects will not be broken. Russian law limited to a very simple conveyance of the fact that it is possible to occupy a place as personal property, namely: motor transport most of the various functions; computer and office equipment; various industrial equipment; jewelry; securities; Appliances; furniture and other objects of use.

Interestingly, French law divides personal property into two types: movables and movables. Ships, aircraft, space between disturbing objects to the first, for example, which is anything that can "independently" move. However, in some cases, such projects can be assessed as a category of so-called mobile real estate. IN Russian legislation all the above mentioned buildings belong to regular real estate like, which, etc. land plots, any buildings and constructions, water bodies, long-term installations and forests, subsoil areas are assessed. In other words, anything that is attached to land and cannot be moved or moved without damaging the purpose of the property is called real estate.

Every person has the right to own, freely dispose and use it, he is the owner of which. Considering in more detail the differences between these two types of property, it should be noted that rights to movable property and various transactions with it are not subject to state registration, except for cases that are directly specified in the legislation. This applies in particular to vehicles. Any real estate requires registration that the potential owner has entered rights to it legally. There is a point when, in the case of referring them or those types of property to the category of mobile, mistakes are made.

This may lead to the fact that the ownership rights may be considered by him to be inconsistent with the arrangement, and, therefore, transactions with him are considered invalid. As a result of this misinterpretation, people who consider themselves (on their own) as the owner may seem unable to prove that he, who is. So, for example, things that can be considered as movable property in the event of their movement may be subject to damage; in order to fill, it will not seem that this is impossible, but it is too unprofitable. In particular, this applies to such constructions as reservoirs buried in the ground, for the storage of chemicals, railroad tracks in large-scale industries, underground communications, etc. Theoretically, all this can be moved, but will it harm its operation? common system? Of course, there will be damage to such property, it is recommended to be registered as real estate.

In fact, there is a lot of subtlety, especially for different equipment, since it is in legislative order represents movable property that is not subject to state registration. We will try to explain the rail as an example: one rail is equipment, but when it and all the others are raised along the way, everything together will already represent construction, which is included in the category of real estate. Those. the rights and transactions therewith must be registered, as it should be, which is granted for real estate which is after the rails have been incorporated into the structure of the railroad tracks, they cannot be sold, presented, given or set aside in any other way as personal own. Cases when tracks are completely dismantled can only be an exception and, from a legal point of view, they cease to exist. The sorted rails then become movable property again, which can be disposed of at will.

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What is the property, what is the contract?

The type of property (movable/immovable) for which the parties enter into a transaction may directly affect the corresponding civil contract who designs it. In this case, the rule of law usually clearly distinguishes how to act in a situation with real estate, and how to act in a situation with movable property. Let's give a few examples.

For example, the form of the gift agreement may depend on the type of property. Thus, a real estate donation agreement is always subject to state registration, but movable property can be donated orally. But there are two exceptions when written form is required, although without state registration (clause 2 of Article 574 of the Civil Code of the Russian Federation):

• the donor is a legal entity and the value of the gift is more than 3,000 rubles;
• the contract contains a promise of a gift in the future.

Let us remember that donation between commercial organizations prohibited (Article 575 of the Civil Code of the Russian Federation). The exception is ordinary gifts, that is, worth no more than 3,000 rubles.

In turn, the subject of a rental agreement can only be movable property (Clause 1, Article 626 of the Civil Code of the Russian Federation).

Depending on the type of property, different periods are established during which participants in shared ownership have the right to exercise their right of first refusal. These are the deadlines: for real estate - within a month, for movable property - within 10 days from the date of notification (clause 2 of Article 250 of the Civil Code of the Russian Federation).

We briefly reviewed the definition of the term movable property, history, the structure of federal authorities and local property management bodies, methods for assessing the value of property, the differences between movable and immovable property, what kind of property, what kind of contract. Leave your comments or additions to the material.

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What property is considered movable and is exempt from property tax?

Taxpayers often have a question about what property can be considered movable, and therefore can be exempt from property tax. The Federal Tax Service and the Ministry of Finance of Russia provided clarifications on which this article is based.

Since the beginning of the year, amendments to tax law. according to which all movable property recorded as fixed assets after January 1, 2013 is exempt from corporate property tax (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation).

What is movable property

The difference between movable and immovable property is outlined in Article 130 of the Civil Code. It says that real estate is plots of subsoil and land, as well as everything that is firmly connected to the land. An explanation is also given here: objects are considered firmly connected to the ground, the movement of which is impossible without disproportionate damage to their purpose (in particular, buildings, structures, unfinished construction). In addition, real estate includes aircraft and sea vessels subject to state registration, space objects and inland navigation vessels.

Movable property is things that are not recognized as immovable. Movable property includes, in particular, money and securities. IN general case registration of rights to movable property is not required.

Due to the vague definition of movable property, it is not completely clear which movable things are exempt from property tax in accordance with subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation. Below we separately consider the objects that most often raise questions among accountants.

Water supply, sewerage, electrical network and cable communication lines

The most controversial objects are communication networks laid in buildings. At first glance, it may seem that they belong to movable property, and, as a result, fall under the benefit. Indeed, sewerage, as well as water and electricity networks, although located in the room, are only part of it. In addition, state registration of communication networks is not required.

However, such objects are real estate. The fact is that, according to the definition given in Federal Law dated December 30, 2009 No. 384-FZ. the building is a single volumetric system, which, among other things, includes engineering and technical support systems. It turns out that the water, gas and electricity supply networks, sewerage, heating batteries and elevators are functionally connected to the building, and their movement would cause disproportionate damage to it. This means that these objects are immovable, and they are subject to property tax. This point of view was expressed by the Russian Ministry of Finance in letter dated 08/15/13 No. 03-04-06/33238.

Cable communication lines are classified as movable objects. This conclusion follows from paragraph 5 of the Decree of the Government of the Russian Federation dated February 11, 2005 No. 68 “On the peculiarities of state registration of ownership and other proprietary rights to line-cable communication structures.” It states that engineering infrastructure facilities created or adapted for the placement of communication cables are subject to state registration. These are cable ducts, above-ground and underground structures, as well as cable crossings.

As for the cable lines themselves, they do not need to be registered. Therefore, they are movable objects and the benefit applies to them. This is stated in the letter of the Ministry of Finance of Russia dated March 27, 2013 No. 03-05-05-01/9648.

Alarm systems, air conditioners, advertising structures, ATMs and payment terminals

The application of benefits for air conditioning and alarm systems (both fire and security) depends on whether they are an integral part of the engineering support system. Simply put, are they built into the building during its construction, or are they installed later as separate objects.

If air conditioners are built into the walls and represent a single ventilation system of the building, then they belong to real estate and are subject to tax. The same applies to the alarm system, which is part of the building’s unified engineering and technical system. But if the above objects are independent and can be dismantled without damaging the building, then these are movable fixed assets. They can be excluded from the property tax base.

With ATMs, payment terminals and advertising structures, the situation is even simpler. They are a priori independent objects, and benefits can be applied to them without any reservations. Experts from the Russian Ministry of Finance came to these conclusions in a letter dated 04/11/13 No. 03-05-05-01/11960.

Vehicles

With cars and other transport everything is very clear. They fully satisfy the definition of movable property given in Article 130 of the Civil Code. The only exceptions are aircraft, space rockets and watercraft that are subject to state registration. But most companies do not have such objects on their balance sheets, and never will.

All other vehicles are not subject to property tax. This was confirmed by the Federal Tax Service of Russia in a letter dated 02/18/13 No. BS-4-11/2677@.

Improvements in the rented premises

Many tenants, at their own expense, improve the premises they rent from the landlord. In some cases, such improvements are included in the tenant’s property tax base, in other cases they are not. It all depends on whether the improvements are separable or inseparable.

If the improvements are separable, they can be moved or disassembled without causing damage to the building. In such a situation, improvements are recognized as movable fixed assets and are not subject to property tax. This was emphasized by the Russian Ministry of Finance in letter dated 04/11/13 No. 03-05-05-01/11960.

Inseparable improvements are capital investments to a rented premises. Money spent on such investments is included in initial cost premises. This follows from the provisions of PBU 6/01 “Accounting for fixed assets”. This means that inseparable improvements are inextricably linked with the building, and they should be classified as immovable objects. As a result, the tenant is required to pay property taxes on such properties throughout the lease term.

True, taxpayers do not always agree with this approach. You can hear the opinion that inseparable improvements, along with separable ones, are excluded from the taxable base. As confirmation, the following argument is given - the tenant is not the owner of the improvements. For this reason, he is deprived of the opportunity to register with the Federal Tax Service at the location of the leased property and submit a property tax return. But the Ministry of Finance of Russia, in a letter dated March 14, 2013 No. 03-05-05-01/7760, stated that such a point of view is erroneous, and there is no need to be guided by it.

Leased items and objects intended for rent

Exemption from property tax provided for in subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation applies to movable objects leased. Either the lessor or the lessee has the right to take advantage of the benefit, depending on whose balance sheet the fixed asset is recorded on.

The question of who will put the leased asset on their balance sheet is decided by the lessor and the lessee. This is stated in paragraph 1 of Article 31 of the Federal Law of October 29, 1998 No. 164-FZ “On financial lease (leasing).” And if the movable asset ends up on the lessor’s balance sheet, then he will not have to pay property tax. The same applies to the lessee. The Russian Ministry of Finance agreed with this approach in letter dated September 11, 2013 No. 03-05-05-01/37418.

The benefit also includes movable property intended to be provided for temporary use for a fee. This property is classified as fixed assets and is reflected in accounting as profitable investments in tangible assets (clause 5 of PBU 6/01). And since this is a fixed asset, then all the rules provided for OS are valid for it, including tax exemption. This is stated in the letter of the Ministry of Finance of Russia dated August 15, 2013 No. 03-05-05-01/33164.

Property received during reorganization or as a contribution to the authorized capital

After reorganization in the form of merger, the successor company inherits the property previously owned by the predecessor. And if this property is movable, then the legal successor receives an exemption from tax in relation to this object. Such comments are contained in the letter of the Ministry of Finance of Russia dated 08/05/13 No. 03-05-05-01/31412. The situation is similar with movable objects that were received by a company formed as a result of a spin-off (letter of the Ministry of Finance of Russia dated September 25, 2013 No. 03-05-05-01/39723).

In addition, the right to benefit is received by commercial company, created by converting from unitary enterprise. If a newly created organization received movable objects from a state unitary enterprise or municipal unitary enterprise, then it has the right to exclude them from the taxable base for property tax. This was explained by specialists from the Russian Ministry of Finance in a letter dated 04/03/13 No. 03-05-05-01/10876.

In addition, movable fixed assets that the founder contributed as a contribution to authorized capital. This conclusion follows from the letter of the Ministry of Finance of Russia dated 05.29.13 No. 03-05-05-01/19527.

Used objects

Often organizations acquire movable property that has already been used former owner. Accordingly, such objects have already been accounted for as fixed assets on the seller’s balance sheet. Does this mean that the buyer is deprived of the right to apply the benefit?

Financial department specialists responded negatively. Officials explained that there are no restrictions on used property in Tax Code No. In other words, used personal property qualifies for property tax exemption in the same way as new property. The Russian Ministry of Finance expressed this point of view in letter dated 02/07/13 No. 03-05-05-01/2766.

The difference between movable and immovable property is outlined in Article 130 of the Civil Code. It says that real estate is plots of subsoil and land, as well as everything that is firmly connected to the land. An explanation is also given here: objects are considered firmly connected to the ground, the movement of which is impossible without disproportionate damage to their purpose (in particular, buildings, structures, unfinished construction). In addition, real estate includes aircraft and sea vessels subject to state registration, space objects and inland navigation vessels.

Movable property is things that are not recognized as immovable. Movable property includes, in particular, money and securities. In general, registration of rights to movable property is not required.

Unfortunately, the definition of movable property is very vague. Therefore, it is not completely clear which movable things are exempt from property tax in accordance with subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation. Let us consider separately the objects that most often raise questions among accountants.

Water supply, sewerage, electrical network and cable communication lines

Perhaps the most controversial objects are communication networks laid in buildings. At first glance, it may seem that they belong to movable property, and, as a result, fall under the benefit. Indeed, sewerage, as well as water and electricity networks, although located in the room, are only part of it. In addition, state registration of communication networks is not required.

However, such objects are real estate. The fact is that, according to the definition given in Federal Law No. 384-FZ, a building is a single volumetric system, which, among other things, includes engineering support systems. It turns out that the water, gas and electricity supply networks, sewerage, heating batteries and elevators are functionally connected to the building, and their movement would cause disproportionate damage to it. This means that these objects are immovable, and they are subject to property tax. This point of view was expressed by the Russian Ministry of Finance in letter No. 03-04-06/3323.

But cable communication lines are classified as movable objects. This conclusion follows from paragraph 5 of Decree of the Government of the Russian Federation No. 68 “On the peculiarities of state registration of ownership and other proprietary rights to line-cable communication structures.” It states that engineering infrastructure facilities created or adapted for the placement of communication cables are subject to state registration. These are cable ducts, above-ground and underground structures, as well as cable crossings.

As for the cable lines themselves, they do not need to be registered. Therefore, they are movable objects and the benefit applies to them. This is stated in the letter of the Ministry of Finance of Russia No. 03-05-05-01/9648.

The application of benefits for air conditioning and alarm systems (both fire and security) depends on whether they are an integral part of the engineering support system. Simply put, are they built into the building during its construction, or are they installed later as separate objects.

If air conditioners are built into the walls and represent a single ventilation system of the building, then they belong to real estate and are subject to tax. The same applies to the alarm system, which is part of the building’s unified engineering and technical system. But if the above objects are independent and can be dismantled without damaging the building, then these are movable fixed assets. They can be excluded from the property tax base.

With ATMs, payment terminals and advertising structures, the situation is even simpler. They are a priori independent objects, and benefits can be applied to them without any reservations. Experts from the Russian Ministry of Finance came to these conclusions in letter No. 03-05-05-01/11960.

Vehicles

With cars and other transport everything is very clear. They fully satisfy the definition of movable property given in Article 130 of the Civil Code. The only exceptions are aircraft, space rockets and watercraft that are subject to state registration. But most companies do not have such objects on their balance sheets, and never will.

All other vehicles are not subject to property tax. This was confirmed by the Federal Tax Service of Russia in letter No. BS-4-11/2677@.

Improvements in the rented premises

Many tenants, at their own expense, improve the premises they rent from the landlord. In some cases, such improvements are included in the tenant’s property tax base, in other cases they are not. It all depends on whether the improvements are separable or inseparable.

If the improvements are separable, they can be moved or disassembled without causing damage to the building. In such a situation, improvements are recognized as movable fixed assets and are not subject to property tax. This was emphasized by the Russian Ministry of Finance in letter No. 03-05-05-01/11960.

Inseparable improvements are capital investments in rented premises. The money spent on such investments is included in the initial cost of the premises. This follows from the provisions of PBU 6/01 “Accounting for fixed assets”. This means that inseparable improvements are inextricably linked with the building, and they should be classified as immovable objects. As a result, the tenant is required to pay property taxes on such properties throughout the lease term.

True, taxpayers do not always agree with this approach. You can hear the opinion that inseparable improvements, along with separable ones, are excluded from the taxable base. As confirmation, the following argument is given - the tenant is not the owner of the improvements. For this reason, he is deprived of the opportunity to register with the Federal Tax Service at the location of the leased property and submit a property tax return. But the Ministry of Finance of Russia, in letter No. 03-05-05-01/7760, stated that such a point of view is erroneous, and there is no need to be guided by it.

Leased items and objects intended for rent

Exemption from property tax provided for in subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation applies to movable objects leased. Either the lessor or the lessee has the right to take advantage of the benefit, depending on whose balance sheet the fixed asset is recorded on.

Let us remind you that the question of who will put the leased asset on their balance sheet is decided by the lessor and the lessee. This is stated in paragraph 1 of Article 31 of Federal Law No. 164-FZ “On financial lease (leasing)”. And if the movable asset ends up on the lessor’s balance sheet, then he will not have to pay property tax. The same applies to the lessee. The Russian Ministry of Finance agreed with this approach in letter No. 03-05-05-01/3741.

The benefit also includes movable property intended to be provided for temporary use for a fee. This property is classified as fixed assets and is reflected in accounting as profitable investments in tangible assets (clause 5 of PBU 6/01). And since this is a fixed asset, then all the rules provided for OS are valid for it - including tax exemption. This is stated in the letter of the Russian Ministry of Finance No. 03-05-05-01/33164.

Property received during reorganization or as a contribution to the authorized capital

After reorganization in the form of merger, the successor company inherits the property previously owned by the predecessor. And if this property is movable, then the legal successor receives an exemption from tax in relation to this object. Such comments are contained in the letter of the Russian Ministry of Finance No. 03-05-05-01/31412. The situation is similar with movable objects that are received by the company formed as a result of the spin-off.

In addition, a commercial company created by transformation from a unitary enterprise is entitled to the benefit. If a newly created organization received movable objects from a state unitary enterprise or municipal unitary enterprise, then it has the right to exclude them from the taxable base for property tax. This was explained by specialists from the Russian Ministry of Finance in letter No. 03-05-05-01/10876.

In addition, movable fixed assets that the founder contributed as a contribution to the authorized capital are exempt from property tax. This conclusion follows from the letter of the Russian Ministry of Finance No. 03-05-05-01/19527.

Used objects

Often, organizations acquire movable property that has already been used by the former owner. Accordingly, such objects have already been accounted for as fixed assets on the seller’s balance sheet. Does this mean that the buyer is deprived of the right to apply the benefit?

Financial department specialists responded negatively. Officials explained that there are no restrictions for used property in the Tax Code. In other words, used personal property qualifies for property tax exemption in the same way as new property. The Russian Ministry of Finance expressed this point of view in letter No. 03-05-05-01/2766.

Upgraded property

Officials from the Ministry of Finance believe that the benefit does not apply to such objects. This position is based on the provisions of PBU 6/01, according to which fixed assets are accepted for accounting at historical cost. And modernization and reconstruction only adjust the previously formed value. It turns out that neither modernization nor reconstruction changes the date of putting the object on the balance sheet.