Regardless of belonging to one category or another, every person who owns property on the territory of the Russian Federation pays property tax in accordance with established by law regulations. The exception is preferential categories that are exempt from taxation under current tax legislation. If in relation to adult owners there is no doubt about the obligation to fulfill tax payments. The question of whether children pay property taxes is of interest to many parents.

To understand whether a child should pay property taxes, you need to contact Russian legislation regulating the rights and obligations of citizens.

Property tax legislation

In the Federal Law “On Property Taxes” dated December 9, 1991. provides an exact indication of which categories of citizens are recognized as taxpayers. Thus, according to the provisions, any owner of an object recognized as taxable is obliged to pay tax. Exemption from the tax burden is not provided either by the property status of citizens or by the age of the owners.

• Thus, any individual, including citizens under 18 years of age, dependents, students, students, must pay tax for residential premises, house, cottage, garage, etc. under the following conditions:
• Availability of property included in the list of taxable real estate;

Lack of federal and regional benefits in relation to the property or category of owner. Since all legally significant actions minor child carried out through its official representative, tax obligations

also fall on the shoulders of parents. If the legal representative of the child is a guardian, adoptive parent, or trustee, the rights to dispose of the minor’s property and the obligation to pay taxes are transferred to them.

Tax obligations of minors Since taxpayer status excludes an age limit, the same conditions are provided for children. tax payments

• , as for adults:
• Property tax for minor children;
• Transport tax;

Due to the fact that the income of persons under 18 years of age most often consists of alimony, pensions, various state benefits, as well as income as a result of inheritance, the vast majority of children's income is not subject to taxation.

Read also Options for reducing property taxes

Due to the lack of exclusivity in the status of a minor, the same principles of assignment to one or another preferential category apply to him as for adults. The conditions for receiving benefits that exempt minor children from paying property tax are given in federal legislation and locally established standards.

To correctly determine whether a child belongs to a preferential category individuals, parents should come for clarification to the local branch of the Federal Tax Service, or clarify the issue on the website of the fiscal authority. If a minor owner falls into a preferential tax category, official representatives must promptly contact the tax office with a request for a benefit.

Most in a simple way control tax issues children is their registration as taxpayers on the Internet portal of the Federal Tax Service. From your child’s Personal Account you can find out about all the property taxes payable on individuals, clarify the transfer details and pay. To gain access to your Personal Account, parents or guardians request a registration card at the nearest Federal Tax Service branch.

Objects of taxation

Information on taxable real estate is provided in Article 401 of the Tax Code.

Alienation of property in favor of children is a familiar and frequent procedure, but most of all parents have questions regarding the aspect of whether a minor child who has personal property of material wealth should pay property tax. The debate has been going on for a long time, with tax authorities on one side. The legislator determines that taxation is excluded only for those categories of citizens who have appropriate benefits. There is no specific reference to the fact that this also applies to minors.

Basics

The basis of all disputes is the opinion of citizens that minor children, due to their limited legal capacity, lack of stable and regular income, as well as the opportunity to find a job, should belong to the preferential category of owners. On the other side of the scale – the norm federal law, which determines that all owners of property that are classified as taxable by the legislator must pay contributions to the state, regardless of financial well-being and age. The law directly answers the question of whether persons under 18 years of age pay property taxes.

But rights and responsibilities minor child are limited to the guardianship and care of parents, who must support their children and guarantee them the opportunity for learning and self-development. In practice, the personal property tax assigned to minor children is paid by able-bodied parents or those who replace them (guardians, adoptive parents). Along with the need to pay contributions in place of the child, parents are given the opportunity to use the facilities until the child reaches the age of majority and is able to manage personal benefits.

Principles

The number of individuals whose income is subject to taxes includes all citizens of the Russian Federation and those who temporarily or permanently reside in the territory of the state, including minors. The following types are provided mandatory deductions that also apply to teenagers:

• property;
• transport;
• income.

Important! To assign a payment amount, official confirmation is required that the child’s personal property includes objects or financial income which are subject to taxation.

But children get those kinds cash security which are not reduced by taxation (alimony, state aid, pension, acquisition of inheritance after the death of a relative). All that remains is ownership of property.

Read also The procedure for the owner of an apartment to discharge a minor child

The amounts collected from individuals are different for everyone. This is due to the financial well-being of the spouses. Before making calculations, the IRS makes formal requests to the federal registry services to find out the family income. Based on the data obtained, a stable tax amount is formed.

Not all objects are subject to mandatory taxation. These include:

• residential real estate;
• non-residential real estate;
• country houses;
• garages;
• real estate objects that are under construction.

Exceptions

The only way to avoid payments is to assign benefits to the owner of the property, that is, the teenager. The law determines that the assignment of benefits and the application of preferential categories to minor citizens is the same as for individuals who have reached 18 years of age. In addition to federal reasons, grounds formed for a specific region are allowed.

Not all approved bonuses can be received by a teenager. One of the most common possibilities for exemption from payments is raising a child in a family that has lost its breadwinner, if the deceased was in military service.

The legislator also provides that deductions will not be collected when real estate is owned by a citizen of any age with total area less than 50 m 2, built on plot of land, intended for garden work, not construction.

Receipt

If an adult determines that a child is applying for benefits, you need to contact the tax authorities. If you have doubts regarding the grounds that have arisen, you can submit an online request to the service, where they will inform you whether there are grounds for assigning bonuses to your child.

The need to carry out the procedure falls on the shoulders of the parent or other adult whose status is equivalent to biological kinship (guardian or adoptive parent). Such participants automatically receive authority to represent the child in the dispute. The parent must go to the local office tax service and provide:

• identification document of the applicant;
• confirmation of the ability to represent the interests of the child;
• the teenager’s personal document (birth certificate or passport);
• a document that confirms the grounds for assigning benefits.

In exceptional cases, Federal Tax Service employees may require additional papers. You also need to write an application indicating the property that the applicant wants to be exempt from taxation. Regardless of the circumstances of the assignment of benefits, each citizen has the right and opportunity to cancel the tax on only one object from each type of property (real estate, transport, etc.). If the application does not display the desired property, tax officials can independently select the property that will be excluded.

According to the tax legislation of the Russian Federation, the owner of the property is obliged to pay the appropriate tax. This rule comes into effect immediately as soon as certain property becomes a person’s property. But at what age do they pay property tax if the owner is a child?

general information

According to the law, a taxpayer is any owner of property, regardless of income, age, etc. Accordingly, this also applies to children who are required to pay property taxes. Therefore, parents often face the fact that tax authorities send notifications in the name of the child. And it's absolutely legal.

Another reason for the existence of this procedure is that there are no benefits for children, except for orphans. And, becoming owners, they are obliged to obey legislative norms. Naturally, for example, a 10-year-old child does not have own money, and all legal actions are performed for him by his parents. Therefore, it is understood that all payments for a minor subject of taxation are made by guardians (parents). But this norm is not enshrined in law.

In general, the collection of funds from minors has not been fully developed. On the one hand, guardians pay. But if they don't do this, it happens controversial situation. Children are required to pay the tax, but sanctions can only be applied to them from the age of 16.

Important: oblige caregivers to pay tax authority cannot, since in fact they are obliged to pay property taxes only for incapacitated citizens, which do not include children.

Tax officials often make arguments based on the fact that parents or guardians have an obligation to support their young children. But there is not a word in the Family Code that taxes are part of such content. However, many parents have neither the time nor the desire to prove anything or sue the tax authorities. It’s easier to pay the tax fee (especially since it’s small) and wait until the child grows up. The subject must pay taxes independently from the age of 18.

Read also Consequences of non-payment of property tax for individuals

An issue that concerns many taxpayers is rising property taxes. If previously, when calculating the payment, inventory value housing, then 2017 brought innovations to tax law.

Instead of inventory, they began to take into account cadastral value real estate. And since it is closer to the market value (inventory value significantly reduced the tax), the amounts have now become much more significant. To make an approximate calculation of the payment, you need to know the cadastral value and tax rate by region.

How to pay for children

It doesn’t matter at what age property taxes are paid now, since parents still pay for children. First you need to obtain a TIN certificate. Parents are required to contact the tax authority and submit an application. In addition to personal application, you can use the services of the Federal Tax Service online service. If the son or daughter has not yet reached the age of 14, you must indicate the details of the birth certificate and confirm his registration at a specific place of residence. The easiest way for parents is to open a personal account for their child on the website to keep track of all tax accruals.

Guardians or parents can transfer funds from their account. The law allows this, although property tax is an individual payment. But since the child cannot have his own bank account and personal funds, parents have the right:

1. Pay in cash. This can be done at a bank or post office. The child must be indicated as the payer. A receipt for payment will be sent along with tax notice, so there is no need to fill out any separate paperwork.
2. Cashless payments. You can use Internet banking and transfer funds from personal card. It is also necessary to indicate the details of the minor as the payer.

If the payer is not specified, the tax authorities will not be able to count the payment. Therefore, if the payer was not indicated by mistake, you need to contact the Federal Tax Service with an application and payment receipts.

Paying taxes is a constitutional duty of a citizen Russian Federation. The collection can be carried out for various reasons, but with one goal - to replenish the treasury of the state or municipality.

To find out whether minor citizens are subject to property tax, you need to know some of the features of the concept itself. There are main types of taxes:

• Central, the proceeds of which go to the implementation of the tasks of the entire state.
• Local, which are produced to implement the functions of local governments.

A-priory, property tax– this is a local fee, which is established by the representative body of the municipality (city, village council). In addition, payment terms and procedures and interest rates are determined.

Simply put, paying property taxes allows you to own that property. The grounds and subtleties of this type of duty are established by Chapter 32 of the Tax Code of the Russian Federation.

Find out, view or check the rate tax payments possible in personal account faces on the government services website.

Who should pay

Until the end of 2014 The taxpayer was recognized as the owner of property that may be subject to duty, in accordance with the second article of Law No. 2003–1. Since 2015, changes have been made to the definition. Now the payer is the person who has the right of ownership to those properties that are listed in Art. 401 of the Tax Code of the Russian Federation.

A taxpayer is recognized as a legally capable individual or entity, who has a direct obligation to pay the duty. The subject of taxation are persons who own:

1. Living space, this includes an apartment or room.
2. Own residential building.
3. Parking place for vehicle or garage.
4. A single real estate complex.
5. A piece of property whose construction has not yet been completed.
6. Share in the above property.

All of these types of property have their own subtleties. Thus, a citizen’s living space is part of an apartment building. Such a house is equipped with a staircase, a roof, and windows. All these elements are not taxable to an individual resident.

The plot of land where the house is located for personal farming, gardening, and livestock farming belongs to the second point. Therefore, he is subject to tax. It is necessary to mention the innovation in the legislation of the Russian Federation since 2016. Now non-residential premises are equated to residential ones and, accordingly, oblige the owner to pay a tax fee for them. Such locations include country houses or garden houses, gazebos.

Citizens can receive some privileges when paying taxes. Persons entitled to be partially or completely exempt from payments include:

Registration of social benefits is not limited by time. The person collects the required package of documents and transfers it to any in a convenient way. The list of papers is as follows:

• Written confirmation of the object for which it is planned to receive material benefits;
• Evidence confirming the possibility of obtaining tax privileges.

The citizen chooses how to submit an application:

• Go to your local tax center yourself;
• On the Federal Tax Service website;
• Send a letter by mail.

Large families are a category of citizens to which the state pays Special attention. However, they are not provided with benefits when paying fees. In conditions of limited material capital, such privileges are not expected either at the federal or local level. The only exceptions may be certain municipalities that are legally exempt from taxes.

Legislatively large families privileges upon admission to kindergarten. Minors from such families are enrolled in educational institution first priority.

Children should pay taxes (opinion of tax authorities)

Employees tax center conservative in their decision. For their reasons, minority does not exempt from constitutional obligation. Any person who owns any property is subject to taxation. Therefore, every time they intend to oblige the minor to pay fees. The basis for this decision of the tax authorities are logical facts:

• Property that is legally subject to duty is registered in the name of the child.
• Minors are not included in the list of grounds for obtaining benefits.
• According to Art. 80 of the RF IC, parents must support minor children.

In practice, it is the parent or legal representative who pays the tax fee for their child. After all, the youngest child does not have sufficient income to fulfill his responsibility.

As is known, in case of non-payment of duty, a fine is charged. Since in this situation the taxpayer is the teenager, penalties are issued in his name. However, the legislation of the Russian Federation prohibits the involvement of minors (under 16 years old) in tax liability. Based on this provision, the actions of the Federal Tax Service are contradictory.

Arguments against"

For each statement of the Federal Tax Service, you can provide a counter-argument. Let's look from the other side at the obligation to pay property tax for a minor child.

Argument from the tax authority	Counter argument
Art. 80 of the RF IC – maintenance by parents of a person under eighteen years of age.	The opinion of lawyers is that a kind of dependency does not include paying taxes for a child.
Penalties for non-payment or late payment.	Clause 2 Art. 107 of the Tax Code of the Russian Federation establishes that bringing to financial liability is possible only in relation to persons who have reached the age of 16. Resolution Constitutional Court The Russian Federation of March 13, 2008 regulates that full civil capacity arises only after reaching the age of 18. Ownership of real estate presupposes the implementation of certain legal actions (transactions, sales). The child, due to his minority and limited civil capacity, cannot fully manage his property. Hence the conclusion is that a minor with only partial civil capacity cannot pay tax.
Art. 8 of the Tax Code of the Russian Federation defines the concept of “tax”.	Based on the theory given in the legislation, the taxpayer must pay the fee independently and own funds. As we know, minors do not fully have this opportunity.
Art. 45 of the Tax Code of the Russian Federation stating that payment of the fee is made by the taxpayer himself.	Practice shows that the implementation of constitutional duties is undertaken by the legal representative. Here we can mention the Letter of the Ministry of Finance dated April 22, 2015. Payment of the fee is prohibited by third parties, including relatives.
Letter from the Federal Tax Service of the Russian Federation dated April 23, 2009 N 3-5-04/495@ stating that the parent must pay a fine for his child.	In contrast is the resolution of the Supreme Arbitration Court that the subject of tax legal relations is exclusively the teenager himself. Neither relatives, nor friends, nor legal representatives of the person.
Art. 51 of the Tax Code of the Russian Federation, which regulates the duty of a guardian to pay a fee for persons whose civil rights are limited by the court.	It is unlawful to use such an article, at least because children are not incapacitated persons.

conclusions

So, does the child have to pay property tax? Due to his minority, a citizen is not able to fully independently implement his constitutional obligation. The main helper and sponsor in such a situation are parents.

Ignoring receipts for property tax payments is not the most correct and fair decision.

It entails appropriate sanctions. In particular, a fine in the name of the taxpayer. Even in this case, parents take responsibility.

Opinions on this issue differ, but practice shows one thing: tax authorities continue to oblige children to pay a fee for property registered in their name. But this obligation is unconditionally fulfilled by the parents of their child.

However, it is worth remembering that property tax is established precisely municipal entity. Thus, in Novosibirsk since 2010, the number of beneficiaries includes:

• minor citizens;
• orphans;
• orphans and persons without parental care aged 18-23 years.

Thus, the debate about the need to pay property tax for young children remains open today. Theoretical arguments do not justify the actual story. The older generation conservatively follows the maternal instinct - to be responsible for your child in any situation.

Very often, parents of minor children ask themselves a seemingly simple question: do minor children pay property tax, since they have no official income (except for state benefits, alimony, pensions and other income that is not taxed in principle)? However, the answer to this question is not as simple as it might seem.

To pay or not to pay

Based on everyday logic and common sense, children do not need to pay taxes, because even the property they own is maintained at the expense of their parents.

In addition, looking at the Tax Code, we will find the definition of “tax” and read that tax is an individual gratuitous payment levied on individuals in the form of alienation of funds belonging to them by right of ownership.

It would seem that the law is on the side of the parents: tax must be paid on cash a child that he simply does not have, because even money given to the child by grandparents cannot be taxed. But here we will be disappointed: the law establishes the obligation to pay property taxes for minor children to the budget. Also controversial is the question of the age at which taxes on children are paid. There has been a lot of disagreement on this issue among lawyers, tax authorities and the public in general.

It must be said that in theory, common sense defeats the untenable arguments of tax officials, but in practice, parents are forced to pay taxes for their child.

Position of the tax authorities

First, let's figure out what category of citizens the law classifies as children.

In accordance with the Family Code, a child is a person who has not reached the age of majority, that is, 18 years old.

Often parents register a share in the ownership of real estate in the name of their child. It can be:

• apartments;
• summer cottages with residential buildings;
• garages;
• unfinished properties.

These properties are subject to taxation. By law, individuals are required to pay to the budget a tax on property owned by them, which means that children must also pay a tax on their property. The tax authorities have no doubts about this. In their opinion, property tax should be paid regardless of the taxpayer’s age and any property criteria.

The tax authorities explain the obligation of parents to pay taxes for their children by the fact that parents are obliged to support their minor children, and refer to the Family Code (Article 80). Lawyers say that this article implies an obligation to create a decent standard of living for a child and support him, and does not oblige him to pay taxes.

Tax authorities also threaten to charge fines in case of failure to pay property taxes for a child, because the law prohibits bringing minors under 16 years of age to tax liability. In practice, parents will often have to pay a fine, because few people will want to argue with the tax office about the legal intricacies of this issue. But here we note that the subject of the tax legal relationship is the taxpayer himself, that is, the child. This means that only he can pay the fine, but the law removes such an obligation from minors. If, however, a fine was imposed on a child under 16 years of age, you will be able to challenge it in court.

Conclusion: the position of the tax authorities is not justified, but despite this, you will still have to come to terms with the position of the state and pay the required amount. Before doing this, we suggest that you check whether you and your child fall under the preferential category of citizens.

Privileges

To find out about possible benefits, you need to contact the territorial body of the Federal Tax Service at your place of residence, or make a request on the website of the tax authority. If you receive a positive answer, then, as a legal representative, contact the tax office with an application for benefits. Remember that the benefit can be provided only for one property of your choice, or the property will be selected by the tax authority (with the highest property value).

Art. will explain to you whether you are one of the beneficiaries. 407 Tax Code. Thus, the following are exempt from tax:

• disabled people (groups I and II);
• disabled since childhood;
• persons entitled to receive social support in accordance with the law;
• members of military families left without a breadwinner;
• and other reasons.

All the necessary information about existing benefits can also be found on the Federal Tax Service website.

In addition, tax legislation is also under the jurisdiction of the constituent entities of the Russian Federation, so check the availability of property tax benefits in your constituent entity, as well as in local legislation.

In order to control existing tax debts, you can register your child in your personal account on the Federal Tax Service website.

How to get a TIN for children

We found out that children still pay taxes, which is why TINs are issued to children, just like adults. To do this, you need to contact the tax authority at your place of residence, or take the opportunity to make such an application through the Federal Tax Service website.

You will need the following documents:

• the child’s passport (or the child’s birth certificate if he is under 14 years old);
• passport of the legal representative (for example, the mother, if the children are under 14 years old, to confirm the legality of the powers and so that the mother herself pays for them);
• certificate of registration at the child’s place of residence.

How can parents pay taxes for their children?

Article 8 of the Tax Code states that tax must be paid from the taxpayer's wallet, however this rule does not work in our case. There are two ways for parents to pay taxes:

• cash at the bank;
• by credit card, via online banking.

In the first case, you simply indicate the child as the payer, especially since the receipt already comes in his name. If you transfer money by card, be sure to include all information about the child in the payment instructions:

• birth certificate,

If you made a mistake when filling out a payment document or forgot to enter information about children (in this case, the payment will not be credited for children), you should contact the tax authority as soon as possible, explain the situation and clarify the child’s information so that the tax can be credited for the child.

Thus, the question of whether a child should pay property taxes is quite controversial. Disputes have been going on for a long time among interested citizens and tax authorities, but this moment We are unable to change the current practice, so we advise parents to regularly pay tax for their children and check for unpaid amounts on the Federal Tax Service website. Do not forget that you have full responsibility for paying all taxes for the child and providing for him in general.

If you do not agree with the actions of the tax authorities, including in relation to the fines imposed on you, it would be correct to resort to legal remedies and sue the tax authority.