Tax exemption is one of the types of tax benefits provided to taxpayers subject to certain grounds and conditions. From this article you will learn about all possible benefits for property taxes For individuals.
Types of benefits
- Federal level
These preferences are provided for by the Tax Code of the Russian Federation and extend their effect to the entire territory of the Russian Federation. They cannot be canceled by decisions of regional and local authorities. Can be installed not only federal taxes, but also regional and local.
- Regional level
They are established by the laws of regional authorities, on a par with federal benefits. They apply only to taxpayers of the region in which a particular tax is established and put into effect.
- Local level
Established by the authorities of municipalities and are valid only on the territory of that municipality where the taxpayer's property is located. These benefits are established according to local taxes, which include land and transport taxes, trade tax.
Let us consider, using an example, what benefits and for which taxpayers are currently established for property taxes: transport, land and property tax, and also briefly define what such a benefit as a tax deduction is and who has the right to it.
Transport tax
The tax on owned vehicles is regional, and therefore preferences for it can be established at the level of the Russian Federation and its constituent entities.
Federal benefits for this tax depend solely on the type vehicle and the power of its engine. The Tax Code of the Russian Federation does not provide for other grounds (classifying the owner of a vehicle as a preferential category of citizens, etc.), but it gives the opportunity and establishes additional benefits directly to the regional authorities.
For example, according to the Tax Code of the Russian Federation, disabled passenger cars with a capacity of up to one hundred are not subject to transport tax. Horse power, boats (rowing and motor, if the latter have an engine with a power of no more than five l/s), stolen cars (if the theft is confirmed by a certificate from the Department of Internal Affairs), special equipment owned and used in the activities of agricultural producers, sea and river fishing vessels and a number of others Vehicles listed in the Tax Code of the Russian Federation.
Regional authorities may provide benefits for such categories of taxpayers as low-income citizens, large families, heroes of the USSR and the Russian Federation, veterans and disabled people of the Second World War and other military and combat operations, owners of cars with a low-power engine, etc. You can learn more about transport tax benefits from the article directly devoted to the benefits of this tax.
Land tax
Due to the fact that this payment is classified as local, preferences (benefits) can be established both at the federal and local levels. Article 395 of the Tax Code of the Russian Federation provides a complete list of payers exempt from taxation for this payment.
For a number of taxpayers, it is possible to reduce the tax base by a set amount of 10,000 rubles.
Property tax
Unlike other payments for property owned, this tax differs according to the subjects of law from which it is levied and is accordingly divided into a tax on the property of organizations and separately on the property of individuals. Moreover, the tax on the property of citizens is local, and therefore benefits for it are determined by the laws of local authorities, and payment for the property of organizations is regional, on the basis of which the categories of benefit recipients are determined by the constituent entities of the Russian Federation.
As for the tax for individuals, the Tax Code of the Russian Federation has established a fairly wide list of citizens who are subject to exemption from paying this payment; these include, in particular, military and combat veterans, disabled people (1st and 2nd grade), Heroes Soviet Union and the Russian Federation, military personnel discharged from service (service experience of at least 20 years), pensioners, etc.
For legal entities, tax exemptions are allowed for such taxpayers as religious organizations and organizations of people with disabilities, organizations involved in the production of pharmaceutical products, etc.
A complete list of property tax benefits for legal entities and citizens can be found in a separate article: “Who is exempt from paying property tax for individuals and legal entities? »
tax deductions
The right to reimbursement of expenses on certain grounds (purchase of real estate and other property, payment for studies or medical services, insurance and pension contributions, etc.), according to general rule, is a benefit for the working population of the Russian Federation. Citizens of the Russian Federation who have earnings from which income tax is deducted by them or their employers can receive it.
Thus, those citizens who do not officially work cannot receive the benefit, with the exception of pensioners, to whom the legislation has given the right to transfer the balance of the deduction back three years, but only by property deductions. They cannot receive social, standard and other types of deductions unless they have an additional source of income other than a pension.
Details about what types of deductions are available to retired persons are described in the following article: “
Amendments were made to the Tax Code on tax benefits for individuals: transport, land and property. According to the new procedure, you will not have to collect documents to confirm benefits - the tax office will check everything itself. But this does not mean that beneficiaries do not need to do anything at all.
Who does this concern?
This applies to owners of some taxable property: apartments, shares in real estate, rooms, houses, cars and land plots. Many of them have incentives that help you reduce or avoid paying taxes.
Benefits are given to pensioners, veterans, disabled people, owners of premises from a special list, and large families. And also to truck drivers who pay contributions to the Platon system.
There are also benefits in regions and municipalities. Local laws are passed for them. For example, according to the tax code large family There may not be a benefit, but in your region there is one.
How to get a benefit?
There is no need to receive the benefit separately - it is either provided or not. But the benefit must be declared if the tax office is not aware. The tax office will check the documents, take into account the benefit and calculate the tax correctly. In the notification for payment of tax on an apartment or car, the amount will be indicated less - this will result in savings.
How was it necessary to claim benefits before?
This is the situation now with confirmation of benefits. If a person has a benefit, he submits supporting documents along with the application for the benefit. Usually the tax office asks to send them before April 1 of the next year.
This is not an obligation, but a right. The benefit may not be declared or confirmed at all. But if the tax office has doubts or there is not enough data for verification, the benefit will not be given. Then the tax will be calculated on general conditions- Now the tax office has no obligation to check anything additional.
As it is now?
From January 1, 2018, property owners may not confirm benefits, collect or send tax certificates, checks and statements. This rule will come into effect when calculating taxes for 2017.
The tax office itself will check whether the driver pays contributions to Platon, whether the owner of the apartment has the required status and what category the premises belong to. Previously, inspectors did not have to check anything and ask for confirmation from other departments. From January 1, 2018 they will be required.
If there is no response or the benefit is not confirmed, the taxpayer will be notified about this immediately. Then he will still have to confirm the benefit with his documents.
If I have a benefit, can I now do nothing at all?
No, well, you need to submit an application. Only the confirmation of benefits was cancelled, but the applications were not cancelled. For each tax - a separate application.
Do I need to do anything now?
Now you need to pay taxes for 2016. They have already been accrued, and notifications have been sent to taxpayers. Some have already received receipts; others will receive them soon. The deadline for paying taxes is December 1.
Taxes for 2017 will be calculated in 2018. By that time, the new rules on benefits will come into effect. The application can be sent by mail or through your personal account without supporting documents.
Indicate in your application the correct address and telephone number for contact. If the tax office has any questions, they will contact you.
I don't trust the IRS and their audits. What if they decide that I don’t have rights to the benefit and don’t take it into account?
You can send your documents just in case - this is not prohibited.
Personal property tax is a tax paid by owners of apartments and other real estate
The tax paid in the city of Moscow goes to the city budget and, along with the receipts of other taxes, ensures the fulfillment of the city’s obligations in the area social support citizens, improvements living conditions, ensuring quality healthcare, education, implementing urban development activities, etc.
In the city of Moscow, this tax is regulated by the Tax Code of the Russian Federation and the Moscow City Law “On the Property Tax of Individuals.”
garage or parking space;
TAX RATES IN MOSCOW
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Tax rate |
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up to 10 million rubles |
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from 10 to 20 million rubles. |
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from 20 to 50 million rubles. |
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from 50 to 300 million rubles. |
For garages and parking spaces – 0.1%.
For unfinished private residential buildings – 0.3%.
1.2% for tax for 2015 (payable in 2016);
1.3% for tax for 2016 (payable in 2017);
1.4% for tax for 2017 (payable in 2018);
1.5% tax for 2018 and subsequent years (payable in 2019 and beyond).
For any real estate with a cadastral value of more than 300 million rubles. – 2%.
For other non-residential real estate (for example, a warehouse, industrial building) - 0.5%.
TAX DEDUCTION
The tax deduction provides that the following are not subject to tax:
50 sq.m. if you own a residential building;
20 sq.m. if you own an apartment;
10 sq.m. if you own the room.
One tax deduction is provided for each property; it does not depend on the number of owners and whether the owners belong to a preferential category.
The cadastral value of the property in the tax notice, which you will receive by mail with a tax receipt, will already be reduced by the cadastral value of the tax deduction.
Example: in an apartment of 60 square meters. m are taxed only 40 sq. m.
For more information about the tax deduction, see Section 7 of the Frequently Asked Questions.
TAX CALCULATION FORMULA
TAX AMOUNT FOR 2015 = (KSr * S - N2014) * K + N2014
KSR = cadastral item taking into account tax deduction = cadastral item - (cadastral item/object area) * amount of deduction;
WITH - tax rate;
K - reduction coefficient (when calculating tax for 2015, the coefficient is 0.2).
N2014 - the amount of tax for 2014 (determined according to the tax calculation rules in force until 2015);
If you bought or sold real estate during the year, the tax will only be calculated for the number of months during which you owned or owned the property.
For more information about the specifics of tax calculation, see section 5 of the Frequently Asked Questions.
WHEN DO YOU HAVE TO PAY TAX?
When is it necessary to pay personal property tax (NIPL)?
THE TAX IS PAYED ONCE A YEAR.
TAX AUTHORITIES SEND NOTICE FOR PAYMENT OF TAX FOR THE CURRENT YEAR BEFORE NOVEMBER 1 OF THE NEXT YEAR. TAX FOR THE CURRENT YEAR MUST BE PAID BY DECEMBER 1 OF THE NEXT YEAR.
Example: a notice to pay taxes for 2015 will be sent to you by November 1, 2016. Tax for 2015 must be paid by December 1, 2016.
For more information about tax payment deadlines and options, see Section 8 of the Frequently Asked Questions.
PROPERTY TAX BENEFITS FOR INDIVIDUALS
FEDERAL BENEFITS
You are entitled to a benefit if you belong to one of the following categories of citizens and can confirm this with one of the specified documents (supporting documents are highlighted in bold and listed next to the name of each benefit category):
pensioners receiving pensions assigned in the manner established by pension legislation, as well as persons who have reached the age of 60 and 55 years (men and women, respectively), who, in accordance with the legislation Russian Federation monthly lifelong maintenance is paid – pensioner's ID;
disabled people of I and II disability groups – disabled person's certificate;
disabled since childhood - disabled person's certificate;
participants in the civil war, the Great Patriotic War, other military operations to protect the USSR from among military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans, as well as combat veterans;
Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees, - book of the Hero of the Soviet Union or the Russian Federation, order book;
civilian personnel of the Soviet Army, Navy, internal affairs bodies and state security who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in cities during this period, participation in the defense of which is counted towards these persons’ length of service for the purpose of granting a pension for preferential terms established for military personnel of active army units, – certificate of participation in the Great Patriotic War or certificate of entitlement to benefits;
persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 No. 1244-1 “On social protection citizens exposed to radiation as a result of a disaster in Chernobyl nuclear power plant", in accordance with the Federal Law of November 26, 1998 No. 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and the Federal Law dated January 10, 2002 No. 2-FZ “On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site” - a special certificate for a disabled person and a certificate for a participant in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, a special certificate issued by executive authorities of the constituent entities of the Russian Federation, as well as a certificate uniform sample, issued in the manner determined by the Government of the Russian Federation;
military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, health status or in connection with organizational and staffing events, with a total duration of military service of 20 years or more - a certificate of a military unit or a certificate issued by the district military commissariat, military unit, military educational institution vocational education, an enterprise, institution or organization of the former Ministry of Defense of the USSR, the State Security Committee of the USSR, the Ministry of Internal Affairs of the USSR and the corresponding federal authorities executive power of the Russian Federation;
persons who were directly involved as part of special risk units in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities; – a certificate issued by the Committee of Veterans of Special Risk Units of the Russian Federation on the basis of the conclusion of a medical and social expert commission;
family members of military personnel who have lost their breadwinner, recognized as such in accordance with the Federal Law of May 27, 1998 N 76-FZ “On the Status of Military Personnel” - a pension certificate stamped with the stamp “widow (widower, mother, father) of a deceased soldier” or has a corresponding entry certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If these family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman;
citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities took place - a certificate of entitlement to benefits and certificates issued by the district military commissariat, military unit, military educational institution, an enterprise, institution or organization of the USSR Ministry of Internal Affairs or the relevant bodies of the Russian Federation;
individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology - a certificate of the established form and a certificate of a participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant in 1986- 1987 with a stamp (overprint) “flight-lifting personnel participating in nuclear tests”;
parents and spouses of military personnel and civil servants who died in the line of duty - a certificate of death of a military serviceman or civil servant issued by the relevant government bodies;
individuals carrying out professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used to organize non-state museums, galleries, libraries open to the public - for the period such use - a certificate issued by the relevant authority giving permission to use structures, premises or buildings for the above purposes.
Beneficiaries are exempt from paying tax:
one apartment or room;
one residential building;
one garage or parking space.
Tax must be paid for the second (third, etc.) apartment, house, garage, etc., owned by the beneficiary.
Example: a pensioner who owns a summer house, a garage and two apartments must pay tax on only one of the apartments.
Moreover, all citizens have the right not to pay tax on one economic building on suburban area with an area of no more than 50 sq. m (for example, for a barn).
ADDITIONAL MOSCOW BENEFITS
In addition to federal benefits, the following benefits have been established in the city of Moscow:
1. Benefit for owners of garages and parking spaces located in office and retail facilities (the list of such facilities was approved by Decree of the Moscow Government dated November 28, 2014 No. 700-PP).
You can find out whether the building in which your garage or parking space is located is included in the approved list of retail and office facilities using a special service.
More details about the benefit:
The benefit is provided for one garage or parking space owned by an individual with an area of no more than 25 square meters:
for categories of citizens specified in the section “Federal benefits” - in the form of a complete exemption from paying tax (if they did not use the tax benefit established by Article 407 of the Tax Code of the Russian Federation in relation to a garage or parking space);
2. Benefit for owners of apartments located in a building included in the register of apartments, approved by Decree of the Moscow Government dated October 26, 2016 No. 706-PP.
For more information about this benefit, see the section “Register of apartments for the purposes of providing benefits.”
PLEASE NOTE THAT TAX BENEFITS DO NOT APPLY FOR:
real estate that is used in entrepreneurial activity;
real estate worth more than 300 million rubles.
If you already contacted to the tax authorities with an application for a benefit (for example, after you have retired), then you do not need to do this again - the documents you previously provided will continue to be taken into account.
If you have not submitted before such a statement and you are entitled to a benefit, then to be exempt from paying tax you need to contact any tax office with the application and submit documents confirming that you are entitled to the benefit.
Register of apartments for the purpose of providing benefits
Benefits for apartments in retail and office buildings in Moscow
In addition to federal tax benefits, the city of Moscow has a benefit for owners of apartments located in office and retail facilities (the list of such facilities was approved by Decree of the Moscow Government dated November 28, 2014 No. 700-PP).
The benefit is provided in respect of one apartment owned by an individual who simultaneously meets the following conditions:
1) the apartments are located in a building included in the register of apartments, approved by Decree of the Moscow Government dated October 26, 2016 No. 706-PP;
2) the area of the apartment does not exceed 300 square meters;
3) the cadastral value of one square meter of apartments is at least 100,000 rubles;
4) the apartments are not the location of the organization;
5) the apartments are not used by the taxpayer in business activities.
The procedure for creating a register of apartments was approved by Decree of the Moscow Government dated October 26, 2016 No. 705-PP.
If your apartment meets all the listed criteria, then the tax rate for the first 150 sq. m. m of area decreases from 1.2% to 0.5% cadastral value apartments (by providing a discount to the calculated tax amount).
The benefit is valid from the tax year 2015 (payable in 2016) onwards.
DRAW YOUR ATTENTION TO!
The benefit is not provided for any premises in a building included in the approved register of apartments, but only for those premises that simultaneously satisfy all of the above criteria!
If you want to learn more about this benefit, read parts 4-8 of Article 1.1 of Moscow City Law No. 51 dated November 19, 2014 “On the property tax of individuals.”
FREQUENTLY ASKED QUESTIONS ABOUT PROPERTY TAXES FOR INDIVIDUALS
- General issues
- Questions regarding taxpayers
- Tax calculation questions
- Questions about tax benefits
- Questions about tax deductions
- Questions about the reduction factor
- Procedure and deadlines for tax payment
- Questions about tax rates
General questions on personal property tax
WHAT CHANGES IN THE TAX CALCULATION RULES?
The key change is the transition to calculating tax based on the cadastral value of real estate. Wherein:
tax rates have been significantly reduced (for most real estate by 3–7 times);
mandatory tax deductions have been introduced that reduce the cadastral value of real estate on which tax is paid;
In order to limit the abuse of benefits, the procedure for their provision has changed: now the benefit applies to only one object of each type - for example, one apartment, one house, one garage, etc. As a result, the practice when unscrupulous citizens, in order not to pay tax, registered as beneficiaries a large number of real estate objects. Also, benefits do not apply to real estate worth more than RUB 300 million. and for real estate that is used in business activities.
WHEN DO THE NEW TAX CALCULATION RULES COME INTO FORCE?
IS IT TRUE THAT THE AMOUNT OF TAX WILL INCREASE SIGNIFICANTLY?
For some owners, the tax may actually increase, while for others it may decrease.
WHAT PROPERTIES DO I HAVE TO PAY TAX ON?
The new rules for calculating tax came into force on January 1, 2015, but you will need to pay the tax calculated according to the new rules for the first time only in the fall of 2016.
You must pay tax if you own:
residential building;
residential premises (apartment, room);
garage or parking space;
an object of unfinished construction (for example, an unfinished house);
other buildings, structures, structures, premises (for example, apartments, warehouse, office, store, car service).
If you own a share in real estate, you must pay tax only on your share.
Example: if the tax on an apartment is 2,000 rubles, and you only own half of this apartment, then you need to pay a tax of 1,000 rubles.
WHAT REGULATIONS (LAWS, ETC.) GOVERN THE TAX?
Property tax for individuals in Moscow is regulated by:
Chapter 32 of the Tax Code of the Russian Federation;
Questions regarding property tax payers of individuals
WHO SHOULD PAY THE TAX?
You must pay tax if you own:
residential building;
residential premises (apartment, room);
garage or parking space;
an object of unfinished construction (for example, an unfinished house);
other buildings, structures, structures, premises (for example, apartments, warehouse, office, store, car service).
If you own a share in real estate, you must pay tax only on your share.
Example: if the tax on an apartment is 2,000 rubles, and you only own half of this apartment, then you need to pay a tax of 1,000 rubles.
SHOULD A MINOR CHILD WHO IS THE OWNER OF AN APARTMENT OR A SHARE IN AN APARTMENT HAVE TO PAY TAX?
The tax must be paid by the child's parents, as his legal representatives. In their absence - adoptive parents, guardians or trustees.
DO I HAVE TO PAY TAX ON THE APARTMENT I RENT OR ON THE APARTMENT WHICH IS PROVIDED TO ME UNDER A SOCIAL TENANCY AGREEMENT?
No, they shouldn’t, only property owners pay tax.
Questions about cadastral value and cadastral registration data
What affects the amount of personal property tax (NIPL)?
WHAT IS CADASTRAL VALUE?
Cadastral value is the value of real estate determined by the state, close to the market value. Depends on the location of the property (county, district), the year it was built, the material of the walls, its area, the distance to the nearest metro station, the distance to recreational areas (forest, park, etc.), the fact that the property was declared unsafe, prices real deals with real estate and some other parameters.
WHERE TO FIND OUT THE CADASTRAL VALUE?
You can find out the cadastral value of your property using the Internet service " reference Information for real estate objects online”, which is available on the official website of Rosreestr. You can also contact directly Rosreestr or the Provision Centers public services city of Moscow "My documents".
HOW IS THE CADASTRAL VALUE OF MY REAL PROPERTY DETERMINED?
The cadastral value is determined by the mass valuation method based on information contained in a single database for all real estate objects - the State Real Estate Cadastre. When using the mass valuation method, characteristics are identified on which the price of real estate on the market depends. Using information about these characteristics and prices of real real estate transactions, an assessment model is built, which is used to determine the cadastral value of each property. Since the cadastral value is determined by the mass valuation method, it does not take into account individual characteristics specific apartment, which may affect its market value. That is, for example, the cadastral value of an apartment depends on whether it is brick or panel house it is located, but does not depend on the presence or absence of repairs, furniture and appliances, or on where the windows of the apartment face. As a result, the cadastral value of a particular object may differ from its real value. market price– to compensate for this imperfection of mass assessment, the state has introduced a special tax deduction (For more information about the tax deduction, see section 7 “Frequently Asked Questions”). To carry out the state cadastral valuation, they involve independent appraisers. The results of determining the cadastral value are approved by the Moscow Government and entered into the State Real Estate Cadastre.
WHY HAS THE CADASTRE VALUE OF MY REAL PROPERTY INCREASED?
The cadastral value could have increased as a result of revaluation: the cadastral value in Moscow is approved by the Moscow Government and is regularly (starting from 2015 once every two years) revised in order to fully comply with changes in prices on the real estate market and take into account the construction of new houses and other real estate objects.
WHAT INFORMATION ABOUT MY REAL PROPERTY WAS USED IN DETERMINING THE CADASTRAL VALUE OF MY REAL PROPERTY?
The cadastral value is determined based on information about the location of the property (county, district), the year of its construction, the material of the walls, its area, the distance to the nearest metro station, the distance to recreational areas (forest, park, etc.), the fact of recognition of the property emergency, prices of real estate transactions and some other information.
I BELIEVE THAT THE CADASTRAL VALUE OF MY REAL PROPERTY IS DETERMINED INCORRECTLY
If you have information that was used to determine the cadastral value of your property and believe that an error was made in determining it (and you have materials confirming your position), then you can contact the Moscow City Property Department.
THE CADASTRAL VALUE INDICATED IN THE NOTIFICATION DOES NOT CORRESPOND TO THE DATA OF THE CADASTRAL PASSPORT (OTHER DOCUMENT CONTAINING CADASTRAL RECORDING INFORMATION)
The cadastral value of real estate is regularly reviewed (since 2015, once every two years) in order to fully comply with changes in prices in the real estate market and take into account the construction of new houses and other real estate. Thus, the data on the cadastral value in your cadastral passport may not coincide with the current data on the cadastral value contained in the State Real Estate Cadastre.
WHAT IS A CADASTRAL NUMBER?
Cadastral number of a real estate object is a unique number of a real estate object assigned to it when entering information about real estate into single base of all real estate - State Real Estate Cadastre.
WHERE TO FIND OUT THE CADASTRE NUMBER?
You can find out the cadastral number of your property using the Internet service “Reference information on real estate objects online,” which is available on the official website of Rosreestr rosreestr.ru. You can also contact directly Rosreestr or the Centers for the provision of public services of the city of Moscow “My Documents”.
Questions about inventory value
WHAT IS INVENTORY VALUE?
Inventory cost is the cost of materials, work and services spent on the construction of real estate, taking into account depreciation of real estate and changes in prices for Construction Materials, works and services.
WHERE TO FIND OUT THE INVENTORY VALUE?
You can find out the inventory value of your property by contacting the State Budgetary Institution MosgorBTI or the Centers for the provision of public services of the city of Moscow “My Documents”.
Questions regarding the calculation of property tax for individuals
WHY HAS THE TAX ON REAL ESTATE PROPERTY OF WHICH I AM THE OWNER INCREASED?
The tax on your property could increase as a result of:
- transition to property taxation based on the cadastral value (if the cadastral value of your property is higher than inventory value);
- applying a higher tax rate to your property;
- restrictions on the benefits (for example, previously the benefit was valid for all real estate objects in your property, but now only for one object of each type - for example, one apartment, one dacha, one garage, etc.);
- combination of the factors listed above.
DOES THE AMOUNT OF TAX DEPEND ON THE NUMBER OF REGISTERED PEOPLE IN THE APARTMENT?
No, the tax is paid by the owner of the apartment, regardless of the number of citizens registered in it.
HOW DO I CALCULATE THE TAX IF I BECAME (OR CEASED BEING) THE OWNER OF A REAL PROPERTY DURING THE YEAR (FOR EXAMPLE, I BOUGHT OR SOLD)?
The tax is paid in proportion to the quantity full months during which your property was owned.
In this case, when calculating the tax for the seller, the month in which the object was sold is taken into account if the sale occurred after the 15th day of the month. And for the buyer, the month of purchase is taken into account if the object was purchased before the 15th day of the month (including the 15th day).
HOW IS THE TAX ON NON-RESIDENTIAL PREMISES (E.G. APARTMENTS) CALCULATED?
For non-residential premises (for example, apartments, warehouses) the following rates are established:
2% if the non-residential premises are located in a shopping or office center, which is included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation. You can check whether the shopping or office center in which your premises are located is included in the list of real estate objects for which the tax base is determined as their cadastral value on the Department’s website economic policy and development of the city of Moscow;
2% if the cadastral value of the property is more than 300 million rubles;
0.5% for all other cases.
HOW TO CALCULATE TAX IF THE REAL PROPERTY IS IN COMMON SHARE PROPERTY / COMMON JOINT OWNERSHIP?
For property located in common fractional ownership several owners, the tax is paid by each owner in proportion to their share in this property.
If you and your spouse have an apartment in joint ownership, each of you will pay half of the tax calculated for your apartment as a whole.
HOW TO CALCULATE TAX ON REAL PROPERTY OBJECTS RECEIVED BY INHERITANCE?
The obligation to pay tax arises for heirs from the moment of death of the testator or from the date of entry into legal force of a court decision declaring the testator deceased.
If the death of the testator occurred before the 15th day of the month (inclusive), this month is taken into account to calculate the tax payable by the heir/heiress. If the death of the testator occurred after the 15th day of the month, this month is not taken into account for calculating the tax amount.
I AM AN INDIVIDUAL ENTREPRENEUR USING THE SIMPLIFIED TAX SYSTEM OR PATENT TAX SYSTEM. WHY DID I RECEIVE A TAX?
Individual entrepreneurs using a simplified taxation system or a patent taxation system are exempt from paying tax on objects used in business activities, with the exception of retail and office real estate included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation. You can check whether the shopping or office center in which your premises are located is included in the list of real estate objects for which the tax base is determined as their cadastral value on the website of the Department of Economic Policy and Development of the City of Moscow.
In addition, individual entrepreneurs using a simplified taxation system or a patent system are not exempt from paying property tax for individuals in relation to property used for personal purposes (for example, the apartment in which they live).
Questions about personal property tax benefits
DOES A TAX BENEFIT INVOLVE COMPLETE OR PARTIAL TAX RELEASE?
Tax benefit - exemption from paying tax on:
one apartment or room;
alone residential building;
alone garage or parking space.
In addition, individuals who carry out professional creative activities are exempt from paying tax - in relation to one specially equipped premises (structure) used exclusively as a creative workshop, atelier, studio, as well as one residential premises used to organize a non-governmental organization open to the public. museum, gallery, library - for the period of such use.
Also, all individuals (regardless of whether they belong to a preferential category) are exempt from paying tax in relation to one economic building or structure with an area of no more than 50 square meters. m and which is located on plot of land provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction.
AM I ELIGIBLE FOR TAX BENEFIT? WHAT DOCUMENTS DO I NEED TO PROVIDE TO RECEIVE THE BENEFITS?
You are entitled to a benefit if you belong to one of the following categories of citizens and can confirm this with one of the specified documents (supporting documents are highlighted bold in font and are indicated next to the name of each benefit category):
1) pensioners receiving pensions assigned in the manner established by pension legislation, as well as persons who have reached the ages of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong allowance - pensioner's ID;
2) disabled people of I and II disability groups - disabled person's certificate;
3) disabled people since childhood - disabled person's certificate;
4) participants in the Civil War and the Great Patriotic War, other military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans, as well as combat veterans -
5) Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees - book of the Hero of the Soviet Union or the Russian Federation, order book;
6) persons of civilian personnel of the Soviet Army, Navy, internal affairs and state security bodies who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in this period in cities, participation in the defense of which is counted towards these persons' length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units - certificate of participation in the Great Patriotic War or certificate of entitlement to benefits;
7) persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 “On the social protection of citizens exposed to radiation as a result of the Chernobyl nuclear power plant disaster”, in accordance with the Federal Law of November 26, 1998 of the year N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and Federal Law of January 10, 2002 N 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site" - a special certificate of a disabled person and a certificate of a participant in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, a special certificate issued by executive authorities of the constituent entities of the Russian Federation, as well as a uniform certificate issued in the manner determined by the Government Russian Federation;
8) military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, health conditions or in connection with organizational and staffing events, having a total duration of military service of 20 years or more - a certificate of a military unit or a certificate issued by the district military commissariat, military unit, military educational institution of professional education, enterprise, institution or organization of the former Ministry of Defense of the USSR, State Security Committee of the USSR, Ministry of Internal Affairs of the USSR and the relevant federal executive authorities of the Russian Federation;
9) persons who took direct part in special risk units in testing nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities - a certificate issued by the Committee of Veterans of Special Risk Units of the Russian Federation on the basis of the conclusion of a medical and social expert commission;
10) family members of military personnel who have lost their breadwinner - a pension certificate, which is stamped “widow (widower, mother, father) of a deceased soldier” or there is a corresponding entry certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If these family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman;
11) citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities took place - a certificate of entitlement to benefits and certificates issued by the district military commissariat, military unit, military educational institution, enterprise , an institution or organization of the USSR Ministry of Internal Affairs or relevant bodies of the Russian Federation;
12) individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology - a certificate of the established form and a certificate of a participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant in 1986 - 1987 with a stamp (overprint) “flight-lifting personnel participating in nuclear tests”;
13) parents and spouses of military personnel and civil servants who died in the line of duty - certificates of death of a military serviceman or civil servant issued by the relevant government bodies;
14) individuals carrying out professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used to organize non-state museums, galleries, libraries open to the public - for the period of such use - a certificate issued by the relevant authority giving permission to use structures, premises or buildings for the above purposes.
I AM A PREFERRED CATEGORY OF CITIZENS. WHY DID I RECEIVE A TAX?
The benefit is valid for one object of each type. A citizen who belongs to the preferential category of citizens is exempt from paying tax in relation to one apartment, one dacha and one garage. But he is obliged to pay tax on the second apartment he owns (second dacha, second garage).
In addition, the benefit is not provided if:
the property is used for business activities;
the property has a cadastral value of more than 300 million rubles;
the object is located in a large shopping or office center included in the list of real estate objects for which the tax base is determined as their cadastral value.
You can check whether the shopping or office center in which your premises are located is included in the list of real estate objects for which the tax base is determined as their cadastral value on the website of the Department of Economic Policy and Development of the City of Moscow.
Also, you may not have submitted an application for the benefit to the tax authorities.
HOW TO OBTAIN TAX BENEFITS?
To receive a tax benefit, you need to contact any tax office with an application for the benefit and documents confirming your right to the benefit. In addition, you can submit an application to in electronic format via the Internet service " Personal Area taxpayer" on the website of the Federal Tax Service of Russia (registration required).
IF THERE ARE SEVERAL OWNERS, WILL THE BENEFITS GRANTED TO ONE OF THEM APPLY TO THE WHOLE PROPERTY? MY WIFE (HUSBAND) AND I HAVE AN APARTMENT IN SHARE (JOINT) OWNERSHIP, AND ONLY ONE OF US HAS THE RIGHT TO THE BENEFITS - WILL I HAVE TO PAY TAX?
If you and your wife/husband have an apartment in joint ownership, and only you have the right to the benefit, your wife / husband will have to pay tax in proportion to her / his share in the property.
DO I NEED TO RE-SUBMIT DOCUMENTS CONFIRMING THE RIGHT TO A TAX BENEFIT IF THEY HAVE ALREADY BEEN SUBMITTED TO THE TAX AUTHORITY?
No, if you have previously been granted a tax benefit, then you do not need to resubmit the documents to the tax authority.
IN WHAT TIME TERM IS IT NECESSARY TO PROVIDE NOTICE TO THE TAX AUTHORITY ABOUT THE SELECTED OBJECTS OF TAXATION FOR WHICH TAX BENEFITS WILL BE PROVIDED?
Unless you notify the tax authorities, the tax benefit will be available for one property of each type with the highest assessed tax amount (i.e. the largest and/or most expensive property).
Notification of the selected taxable objects must be sent to the tax authorities only if you want to change the property to which the benefit applies.
Notification of the selected taxable objects must be sent to the tax authorities if you want to independently select a property for which the benefit applies.
The notification must be sent to the tax authorities before November 1 of the year in which you want to receive a benefit in relation to this object. For example, if you want the 2015 tax benefit to apply to a specific two-unit apartment in your property, then the notification must be sent before November 1, 2015.
However, unless you notify the tax authorities, the tax benefit will be provided for one property of each type with the maximum calculated tax amount (that is, for the largest and/or most expensive property).
ARE TAX BENEFIT PROVIDED FOR NON-RESIDENTIAL PREMISES (FOR EXAMPLE, APARTMENTS)?
The benefit is provided only for the following non-residential premises:
- Garage, parking space.
- A specially equipped room, structure used exclusively as a creative workshop, atelier, studio, as well as residential premises used to organize a non-state museum, gallery, library open to the public - for the period of such use.
- A utility building or structure with an area of no more than 50 square meters. m and which is located on a plot of land provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction.
The benefit does not apply to other non-residential properties (including apartments).
WILL THE AMOUNT OF TAX BE RECALCULATED IF I AM IN A PREFERENTIAL CATEGORY BUT I HAVE NOT NOTIFIED THE TAX AUTHORITIES ABOUT THIS?
Yes, after submitting documents confirming your right to a tax benefit, the tax amount can be recalculated, but no more than 3 years and not earlier than the date the right to a tax benefit arises. For example, if you became a pensioner in 2010, but sent supporting documents to the tax authorities in 2015, your taxes for 2014, 2013 and 2012 will be recalculated.
Questions about tax deductions for calculating property tax for individuals
Tax deduction when paying property tax for individuals (NIFL)
HOW IS THE AREA OF DEDUCTION DETERMINED IN THE NOTICE FOR PAYMENT OF TAX?
The deductible area is established depending on the type of property:
10 sq. m for a room;
20 sq. m for an apartment;
50 sq. m for home.
HOW IS THE CADASTRAL VALUE OF A DEDUCTION DETERMINED?
The cadastral value of the deduction is calculated as the deductible area (10 sq. m for a room / 20 sq. m for an apartment / 50 sq. m for a house), multiplied by the cadastral value of 1 sq. m. m of real estate.
Cadastral value of 1 sq. m is determined by dividing the total cadastral value of the property by its area. For information on where to find out the cadastral value, see section 3 of the Frequently Asked Questions.
HOW IS THE TAX DEDUCTION CALCULATED IF THE REAL PROPERTY IS IN COMMON SHARE PROPERTY / COMMON JOINT OWNERSHIP?
The tax deduction applies to the property as a whole, regardless of the number of owners. That is, the tax deduction will be the same for an apartment with three owners and for an apartment with one owner.
IS A TAX DEDUCTION PROVIDED FOR NON-RESIDENTIAL PREMISES (FOR EXAMPLE, APARTMENTS)?
No, tax deduction is not available for non-residential premises, including apartments.
Questions about the reduction factor for calculating property tax for individuals
WHAT IS A REDUCTION FACTOR?
This is a coefficient that reduces the amount of calculated property tax for individuals. In order to ensure a smooth transition to the payment of tax calculated according to the new rules, the state has introduced a transitional reduction factor that reduces the amount of tax. As a result of applying this coefficient when calculating taxes for 2015–2018, you will pay the full amount of tax on your property only in 2020.
HOW WILL THE REDUCTION FACTOR VALUES CHANGE?
The value of the reduction factor depends on the year for which the tax is calculated. The following reduction coefficient values are set:
Reduction factor
tax is not applied to the amount
Procedure and deadlines for paying property tax for individuals
WHEN WILL I RECEIVE NOTICE TO PAY INDIVIDUALS PROPERTY TAX?
Tax notices are sent by tax authorities before November 1 of the year following the year of tax calculation (that is, notices for tax payment for 2015 will be sent to you before November 1, 2016). If you are registered in the Internet service “Taxpayer Personal Account” on the website of the Federal Tax Service of Russia, tax notice with a receipt will be sent to you electronically. If you are not registered for this service, a tax notice with a receipt will be sent to you by mail.
WHEN DO YOU HAVE TO PAY TAX?
WHAT SHOULD I DO IF I DIDN’T RECEIVE A TAX PAYMENT NOTICE AND I OWNED THE PROPERTY LAST YEAR?
If you owned a property last year and did not receive a tax notice this year, you need to report the property you own or have owned to the tax authorities.
DO I HAVE TO CALCULATE THE TAX AND SUBMIT A TAX RETURN MYSELF?
No, the tax authorities calculate the tax amount and send you a tax notice with a receipt for the tax payment.
IS IT POSSIBLE TO PAY TAX ONLINE? HOW CAN I DO IT?
Yes you can. To do this you need to use:
Internet service “Payment of taxes for individuals” on the website of the Federal Tax Service of Russia nalog.ru
Internet service “Taxpayer Personal Account” (registration required) on the website of the Federal Tax Service of Russia nalog.ru.
Using these services, you can generate a tax payment receipt for payment at any bank in cash or make a non-cash payment on the website of the Federal Tax Service of Russia (you can see the list of banks for non-cash payment on the website of the Federal Tax Service of Russia).
WHAT HAPPENS IF I DO NOT PAY THE TAX?
If you fail to pay the tax within the deadlines established by law, you will be charged a penalty (1/300 of the Central Bank refinancing rate) for each day of delay. In this case, the tax authority has the right to apply to the court to collect the amount of tax at the expense of your property, including cash Money and funds in bank accounts. Subsequently, if you refuse to repay the debt by a court decision, the bailiff has the right to issue an order against you on a temporary restriction on leaving Russia, as well as to seize your property.
Questions about tax rates
WHAT ARE THE TAX RATES IN MOSCOW?
For apartments, rooms, residential buildings, outbuildings on a summer cottage (if the area of such a building is no more than 50 sq. m), the tax rate depends on the cadastral value.
|
Cadastral value of an apartment/room/residential building |
Tax rate |
|
up to 10 million rubles |
|
|
from 10 to 20 million rubles. |
|
|
from 20 to 50 million rubles. |
|
|
from 50 to 300 million rubles. |
For garages and parking spaces - 0,1% .
For unfinished private residential buildings - 0,3% .
For taxable objects (non-residential premises, garages, parking spaces) in office and retail facilities (the list of such objects was approved by Decree of the Moscow Government dated November 28, 2014 No. 700-PP):
1,2% for tax for 2015 (payable in 2016);
1,3% for tax for 2016 (payable in 2017);
1,4% for tax for 2017 (payable in 2018);
1,5% for taxes for 2018 and subsequent years (payable in 2019 and beyond).
You can find out whether the building in which your non-residential premises, garage or parking space is located is included in the approved list of retail and office facilities using a special service.
For any real estate with a cadastral value of more than 300 million rubles. - 2% .
For other non-residential real estate (for example, a warehouse, industrial building) - 0,5% .
WHAT IS THE TAXED RATE FOR APARTMENTS?
Please note that the apartments are non-residential premises.
Therefore, when calculating apartment tax:
The tax rates provided for non-residential premises apply:
- 1,2% for tax for 2015 (payable in 2016) - if the apartments are located in a retail or office building;
- 0,5% - in other cases;
federal ones do not apply tax incentives;
At the same time, a Moscow benefit is provided for owners of apartments located in a building included in the register of apartments, approved by Decree of the Moscow Government dated October 26, 2016 No. 706-PP (for more information about the benefit, see the section “Register of apartments for the purposes of providing benefits”).
no tax deductions apply.
Property tax for individuals (hereinafter referred to as tax) is a mandatory annual payment for owning property: an apartment or a room; residential building; a room or structure, an outbuilding, a garage or a parking space. The tax is calculated for each individual object. If the object belongs to several owners, then the tax is determined in proportion to the shares for each owner.
What's new in 2015?
Previously, the property tax for individuals was approved by federal and local laws. To give significance to this tax in 2015 in Tax Code of the Russian Federation (TC RF), on the basis of a law signed by the President of Russia, Chapter 32 appeared. It is called: “Property tax for individuals.” This chapter allows municipalities and cities of federal significance (Moscow, St. Petersburg and Sevastopol) to increase property taxes for individuals in order to replenish the local budget.
How was property tax calculated in the past?
Since this is a local tax, it is transferred to the local budget. As before, so now it is calculated and collected by tax authorities according to the laws of Local Authorities. Thus in local budget the sum of the share of the value of the property of all its owners appears. Each municipality independently sets tax rates, without going beyond the limits established federal law. The value of the property was determined by the inventory value - the amount required to restore a residential building minus depreciation, taking into account the coefficients for each object. The inventory cost of objects was carried out every year by the bureau technical inventory(BTI). The tax was determined as the inventory value of the property multiplied by the tax rate.
What caused the fundamental changes?
The transition to calculating tax from inventory value to cadastral value is caused by the need to restore the principles of social justice and equality. The authorities think so. The calculation method has become obsolete and does not correspond to reality. It was created when there were no market relations in the country. In some cases, the inventory value is many times lower than the market value, since it does not take into account indicators that significantly affect the value of the property. These are indicators such as the location of the object, its size. With such an assessment two-roomed flat on the outskirts of the city may be more expensive than a five-room apartment in the city center. And accordingly, the tax on a two-room apartment will be higher, and this is unfair.
What changes have been made by Chapter 32 of the Tax Code of the Russian Federation?
Starting from 2015, the tax will be calculated by the tax authorities from the cadastral value of the property, which is calculated and established Federal Service Cadastre and Cartography ( Cadastral Chamber). Since December 2012, the cadastral value of apartments has increased several times and approached the market value. Tax rates can still be set by local authorities by issuing local laws, without going beyond the Federal Law.
How much will you have to pay?
To determine how much you will have to pay for your property, you need to know exactly the tax base (cadastral value of the property) from which the tax will be calculated and, of course, the tax rate. Tax rates can be found in the Decisions of local authorities for municipalities independently. Information about current rates and property tax benefits are at home page website of the Federal Tax Service of Russia in the electronic services section. Service "Reference information on rates and benefits for property taxes."
In most regions it is accepted minimum bid 0.1% for residential properties.
The tax base - cadastral value - is also known and accessible to everyone.
How is the tax base determined?
The tax base is the cadastral value of the property, which can be found on the website
Roregister. To do this, you need to use the electronic service “Reference information on real estate objects online.” Information on the cadastral value of property can be obtained free of charge in the form of a cadastral certificate. For this you need:
1. Go to the website rosreestr.ru
2. Select the electronic service “Receiving information from the State Property Committee”
3. Order a “Cadastral certificate of cadastral value for a real estate property” for the object of interest.
4. Receive an Xml help file and access key by email, indicating it in the request
5. With electronic service"Examination electronic document» open help.
And so we move on. Let's assume that you have found the cadastral value of your property. But this is not yet a tax base. The legislation provides for a reduction in cadastral value for all citizens by a so-called deduction, in other words, the State exempts part of the housing from tax. For different categories, the law sets its own minimum deductions (local authorities can increase them)
*If there are 2 houses on one summer cottage plot, then the owners of “single real estate complexes” will save 1 million rubles on the deduction, regardless of total area.
Tax calculation examples
Apartment
Area 57 sq.m., cadastral value 2,200,000, tax rate 0.1%
The cost of 1 sq. m.: 2,200,000 / 57 = 38,596
Tax base: 38,596 * (57 - 20) = 1,428,052, where 20 sq.m. exemption
Tax amount: 1,428,052 * 0.1% = 1,428.05 rubles.
Area 29 sq.m., cadastral value 1,100,000, tax rate 0.1%
The cost of 1 sq. m.: 1,100,000 / 29 = 37,931
Tax base: 37,931 * (29 - 10) = 720,689, where 10 sq.m. exemption
Tax amount: 720,689 * 0.1% = 720.69 rubles.
House
Area 150 sq.m., cadastral value 5,500,000, tax rate 1%
The cost of 1 sq. m.: 5,500,000: 150 = 36,667
Tax base: 36,667 * (150 - 50) = 3,667,700, where 50 sq.m is a benefit
Tax amount: 3,667,700 * 0.1% = 3,666.7 rubles.
Single real estate complex (two houses)
Area 300 sq.m., cadastral value 8,000,000, tax rate 0.1%.
Tax base: 8,000,000 - 1,000,000 = 7,000,000, where 1,000,000 is a benefit
Tax amount: 7,000,000 * 0.1% = 7,000 rubles.
In addition, when calculating tax for 4 years, reduction factors will be taken into account by year. 0.2;0.4; 0.6; 0.8. Thus, the tax increase will be gradual.
Which option is the worst for all citizens?
The new Article 406 of the Tax Code of the Russian Federation determines tax rates for property tax, which is calculated based on the cadastral value:
The law limits the rates that local authorities can set. Clause 3 of Article 406 of the Tax Code of the Russian Federation states that local authorities can reduce tax rates to zero or increase them, but not more than three times. We don’t even dream about “reducing” it. But in the worst case, we will have to pay for housing at a rate of 0.3%. This means that the tax base will need to be multiplied by 0.003 and we will get the amount that will have to be paid annually to the municipal budget.
How can citizens themselves find out how much they will have to pay?
To calculate property tax on property located in different regions of the Russian Federation, you can use the service of the Federal Tax Service of Russia “Preliminary calculation of property tax for individuals based on cadastral value.” The service is located on the main page of the site tax service in the block “Property tax for individuals”
In those regions where the transition to determining tax based on the cadastral value of property has been adopted, citizens can more accurately calculate how much their apartment tax will increase.
How much will the tax increase in cities, especially large ones?
The law will hit those who live in large apartments in the city center the hardest. If housing costs more than 300 million rubles, you will have to pay 2% of the tax base. This is a significant amount. Some owners with an area of more than 1000 sq.m. you will have to pay in the range of 5-7 million rubles per year - this is 100 or more times more than before the adoption of the law. So let's hope that family budget ordinary citizens who have their own modest square meters will not suffer much with the introduction of a new tax calculation method.
How to check or challenge the cadastral value of housing?
If the cadastral value turns out to be higher than the market price, which we can determine based on information from real estate transactions. If Rosreestr made a mistake, for example, it overestimated the area of the apartment or incorrectly assessed it according to some other criterion, then the owner of the apartment can go to court. For example, if the assessment does not pay attention to the fact that the house is located in an industrial zone, or has not been carried out for several years overhaul, there is no playground or parking in the yard, and the nearest school and clinic are several kilometers away, the court may again find such an assessment unfounded. An application for revision of the cadastral value can be submitted to the court no later than five years from the date of entry into state cadastre real estate disputed results.
Are the benefits still available?
Pensioners, disabled people of groups I and II, disabled children, military personnel and several other categories of citizens are still exempt from property tax. Large families are not included in this list. According to the new legislation, the benefit is valid only for one object, but for each type of property: apartment or room; House; premises or structure; economic building or structure; garage or parking space. For example, if you are a pensioner and you have 2 apartments, then you will have to choose which apartment not to pay tax on. To do this, you will need to submit a Notification of choosing a preferential apartment to the tax authority before November 1, 2015 for the 2015 tax period.
When can we expect the results of the new law?
Beginning with tax period 2015 and until 2020, at the choice of regions, regions, territories, the tax base can be the cadastral value or inventory value, while the deflator coefficient is taken into account.
On January 1, 2015, to introduce a property tax, each region had to:
1) determine the procedure for determining the cadastral value of property;
2) establish a single date from which in the region the tax base for the tax will be determined based on the cadastral value.
It should be taken into account that regions have the right to introduce new order tax calculations from January 1, 2015. However, to do this they must adopt and publish the relevant regional law no later than December 1, 2014. Therefore, the tax calculation method will not change immediately. Regions must decide by 2020 at what point they will switch to the new system. After this, the tax will gradually increase over 4-5 years. So in some regions the new procedure has already been introduced and everyone will know when they receive a receipt for paying tax in 2016 for 2015 with a payment deadline of October 1, 2016.
We told you what to do if you find incorrect information in the notification you received.
What to do if the benefit is not reflected in the notice?
Benefits for individual entrepreneurs
Application of the simplified tax system, PSN, UTII individual entrepreneurs provides for their exemption from the obligation to pay property tax for individuals (only in relation to property used for business activities).The exception is objects included in the List of Real Estate Objects (for example, administrative and business centers, shopping centers (complexes) and premises in them, non-residential premises - offices, restaurants, shops).
If the entrepreneur’s property is included in the List, then the owner is sent a tax notice to pay the property tax for individuals.
Calculation property taxes carried out by tax authorities based on tax rates, tax benefits and the tax base determined at the regional and municipal level.
If the object on which the tax is assessed is not named in the List, this object appears in the notification, you may have forgotten to submit an application for the benefit to the tax authority.
Benefits for pensioners
The tax authority does not have the right to provide a benefit for transport tax, land tax, property tax for individuals only on the basis of information about age.Benefits are of a declarative nature, as a result of which it is necessary to submit an application from the taxpayer to the Federal Tax Service, which indicates the basis for providing the benefit.
Apply
An application for a benefit without visiting an inspection can be submitted:- Through the “Taxpayer Personal Account for Individuals”;
- In writing - by sending a letter to the inspectorate at the location of the object;
- Through the MFC, with which the tax office has entered into an agreement on the possibility of providing the relevant service.
The inspectorate to which an application for a tax benefit on property taxes is submitted verifies that there are no grounds preventing the consideration of the application on its merits.
Such grounds include:
— presentation of documents in an unreadable form and (or) with non-compliance with the requirements for their execution (filling out);
— failure to submit documents confirming the person’s authority to act as a representative of the taxpayer, if the application is submitted by a representative of the taxpayer;
— presentation of documents containing false information(for example, the TIN used in the documents does not correspond to the information available to the tax authority regarding the taxpayer).
If the taxpayer does not agree with the refusal to consider his application, he may appeal such refusal to a higher authority in accordance with the established procedure. official tax authority or in court.
Benefit and tax rate
It may happen that the applied benefit did not affect the property tax rateA similar situation may arise if the tax on real estate is calculated based on the total inventory value, at which the tax rate is determined by the sum of the inventory value of all objects in the territory of the municipality (city, village, town, village, etc.).
In order to clearly understand how tax is calculated based on the inventory value in the presence of benefits, let’s look at an example:
Conditions:Pensioner Petrova owns two apartments and a residential building in the city of Zaozersk. The inventory cost of the first apartment is 340,000 rubles. The inventory cost of the second is 270,000 rubles. The inventory value of a residential building is 650,000 rubles.
The Zaozersk City Duma determined the rates for property tax for individuals based on the total inventory value - if the threshold of 1 million rubles is exceeded, the most high rate — 1,02%.
Determine the rate:
340,000 270,000 650,000 = 1,260,000 rub.
Thus, the total inventory value exceeds 1 million rubles; tax is calculated when calculating maximum bet 1,02%
We calculate the tax:
The benefit in the form of tax exemption applies to one object of each type. If there are several objects of the same type, by default the benefit is applied to the object with the largest calculated amount.
Thus, the following calculation is obtained:
apartment 1: 340000*1.02% = 3468 - 3468 (discount applied) = 0 rub.
apartment 2: 270000*1.02% = 2754 rub.
residential building 1: 650000*1.02% = 6630 - 6630 (discount applied) = 0 rub.
Total payable - 2754 rubles.
Property tax deduction
Property tax deduction calculated on the basis of cadastral value is applied to the following taxable items:- rooms, parts of an apartment (the tax base is reduced by the cadastral value of 10 sq.m. of the total area of a room, part of an apartment);
- apartments, parts of a residential building (the tax base is reduced by the cadastral value of 20 sq.m. of the total area of the apartment, part of a residential building);
- residential building (the tax base is reduced by the cadastral value of 50 sq.m. of the total area of the residential building);
- unified real estate complex(which includes at least one residential building - the tax base is reduced by one million rubles).