Movable property: nuances of taxation. Movable property: clarifications from the Ministry of Finance Tax on property acquired after 01.01

Taxation of movable property in last years happened according to special rules. This order changed in 2018. Let's consider the essence of these changes.

Important! From 01/01/2019, movable property is not subject to property tax. For details, see the material “Movable property tax has been abolished.” That is, now only real estate is subject to taxation. Read about what grounds tax officials are looking for for reclassifying movable property into real estate.

Taxation of movable property: history of the issue

From January 1, 2015, fixed assets included in depreciation groups 1 and 2 of the Classification of fixed assets approved by the Government of the Russian Federation ceased to be recognized as objects of taxation (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation).

At the same time, other objects of movable property are subject to taxation. Moreover, since 2015, such an object has also included property acquired after 01/01/2013, which was not subject to taxation until 2015. However, simultaneously with the exclusion from non-taxable property, it was included in the preferential property.

Thus, all movable property, except for objects of depreciation groups 1 and 2, from 2015, regardless of the date of registration as fixed assets, began to be regarded as subject to taxation. At the same time, property acquired after 01/01/2013 fell under the exemption.

What movable property should be taxed in 2017

In accordance with paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, movable property registered after 01/01/2013 is exempt from property tax (Clause 57, Article 1, Part 5, Article 9 of Law No. 366-FZ). This benefit does not apply to movable property accepted for accounting after:

• liquidation or reorganization of a legal entity;
• acquisition or transfer of property from related parties.

An exception to this list since 2017 is railway rolling stock produced after 01/01/2013.

About whether the update affects the benefit for movable property constituent documents joint stock company, read the material“Transformation of a joint-stock company into a public joint-stock company: what will happen to the property tax benefit?” .

Thus, in 2017, when calculating the average annual value of property in the tax base, one should take into account (subclause 8, clause 4, article 374, clause 25, article 381 of the Tax Code of the Russian Federation) the cost of movable property that is not included in depreciation groups 1 and 2 , but related to objects:

• registered as OS before 01/01/2013;
• registered as an OS later than 01/01/2013 after the liquidation or reorganization of a legal entity, as well as as a result of acquisition or transfer from related parties, except for railway rolling stock;

The essence of innovations regarding movable property since 2018 (Article 381.1 of the Tax Code of the Russian Federation) and since 2019 (Article 374 of the Tax Code of the Russian Federation)

In 2017, the chapter of the Tax Code of the Russian Federation, dedicated to the property tax of organizations, was supplemented with Art. 381.1, which clarified the procedure for applying the benefits provided for in paragraph 25 of Art. 381 and exempting from tax movable property registered after 01/01/2013.

According to Art. 381.1 of the Tax Code of the Russian Federation, the issue of applying this benefit since 2018 is left to the discretion of the regions. That is, if the law of the subject provides for such a benefit, then it will be applied. If the region does not adopt the corresponding law, then movable property registered after 01/01/2013 will have to be included in the corporate property tax base from 2018 (clauses 69-70 of article 2 of the law on amendments to the Tax Code of the Russian Federation dated November 27. 2017 No. 335-FZ).

At the same time, tax rates determined by regional laws in relation to the property specified in paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, not exempt from taxation in accordance with Art. 381.1 of the Tax Code of the Russian Federation cannot exceed 1.1% in 2018.

Regions establish benefits for movable property differently, for example:

• in the Astrakhan region (Law of the Astrakhan region dated October 31, 2017 No. 60/2017-OZ), the benefit covers movable property (accepted for registration after 2013) only of organizations extracting hydrocarbons from offshore fields located in the Russian part of the Caspian Sea bottom (applies reduced tax rate 0.5%);
• in the Volgograd region (law of the Volgograd region dated November 29, 2017 No. 116-OD), all organizations for movable property must apply a rate of 1.1%;
• in the Lipetsk region (Law of the Lipetsk region dated September 14, 2017 No. 106-OZ) there is a benefit for all organizations providing for complete exemption from taxation of movable property.

Read about the conditions that make it possible to apply benefits for movable property in this article.

Results

The issue of taxation of movable property has been radically resolved since January 1, 2019: there is no longer a need to pay tax on these assets.

In 2018, this issue was under the jurisdiction of regional authorities. They had the right to completely exempt organizations from paying tax on movable property or establish reduced tax rates. Regions could establish benefits only for certain categories taxpayers or for all organizations without exception.

Corporate property tax is paid exclusively by firms. It does not apply to entrepreneurs.

The property tax of organizations is established by Chapter 30 of the Tax Code. This tax is enforced by regional law. If there is no such law in your region, you do not need to pay tax.

Taxpayers

Organizational property tax paid exclusively by companies. It does not apply to entrepreneurs. Moreover, taxpayers are only companies that have property recognized as an object of taxation, that is, taken into account on the balance sheet as fixed assets. Accordingly, if the company does not have such property, then there is no need to submit tax returns to the inspectorate (we recall that previously in such cases it was necessary to submit “zero” returns).

Some types of businesses are exempt from tax. In particular, tax is not paid:

1. public organizations of disabled people (in which 80 percent or more of disabled people work);
2. companies, authorized capital which consists entirely of contributions from public organizations of disabled people. In this case, the benefit is valid if the company employs at least 50% of disabled people, and their salary is at least 25% of the total wage fund. Moreover, the property of such companies should not be used for the production and sale of excisable goods, mineral raw materials, minerals, as well as other goods specified in the Decree of the Government of the Russian Federation of February 18, 2004 No. 90;
3. firms whose sole owners of property are all-Russian public organizations of disabled people - in relation to property used for the needs of culture and art, education, physical culture and sports, healthcare and social security for disabled people. In particular, these may be:
   • educational institutions;
   • medical institutions;
   • recreational sports camps and labor and recreation camps;
   • centers, clubs and circles in the field of education;
4. specialized prosthetic and orthopedic enterprises;
5. bar associations, law offices and legal consultations;
6. state scientific centers.

Object of taxation

Firms must pay property tax on the residual value of fixed assets.

Fixed assets include property that the company uses as a means of labor for more than one year (for example, buildings, equipment, computer equipment, vehicles, etc.) or rents out.

The residual value of such property is calculated as follows:

Residual value of fixed assets

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Since 2013, only real estate is subject to property tax. How are these changes implemented in programs?

Since 2013, only real estate is subject to property tax. How are these changes implemented in 1C programs?

1. In the report “Property Tax Advances”, the residual value of fixed assets received in the 1st quarter of 2013 is not taken into account. Why?

2. Should the value of property accepted for accounting after 01/01/2013 be reflected in the regulated report “Property Tax Advances” for 1 sq. 2013 (section 2, lines 020-050, column 4 “including the cost of preferential property”)?

3. Is it true that in 1C programs, when calculating property tax, only property included in the following groups is taken into account: Structures, Perennial plantings, Land plots, Other property required state registration, Natural resources. If so, why?

On January 1, 2013, changes made to Chapter 30 “Organizational Property Tax” of the Tax Code of the Russian Federation came into force. Federal law dated November 29, 2012 No. 202-FZ. According to one of the amendments, movable property registered as a fixed asset on January 1, 2013 is not subject to property tax.

In the 1C: Accounting 8 program, whether property is movable or immovable is determined by the OS group in which it is included. The group is specified manually in the fixed asset card.

- other objects requiring state registration and classified by Article 130 of the Civil Code of the Russian Federation as real estate.

Property classified into the following groups is considered movable:

— machinery and equipment (except office equipment);

— production and household equipment;

— capital investments in leased property;

— other types of fixed assets.

In addition to the group for the fixed asset, you must specify its type: The main thing or Capital investments in rented real estate. If type is selected Capital investments., then the cost of the fixed asset will be taken into account when forming the property tax base, regardless of the group and date of acceptance of the object for accounting. Such changes to the program were made in accordance with the letter of the Ministry of Finance of Russia dated March 14, 2013 No. 03-05-05-01/7760. Document screen forms Fixed assets in the program "1C: Accounting 8" editions 2.0 and 3.0 - see below.

Amendments to the legislation have caused changes in the algorithms for auto-completion of regulated reports Tax calculation for advance payment of corporate property tax And Declaration on property tax of organizations. From 01/01/13, when filling out these reports, data is processed on all fixed assets accepted for accounting before January 1, 2013, and on all real estate objects accepted for accounting starting from January 1, 2013. The date of acceptance for accounting is determined by the date of the document Acceptance of fixed assets for accounting.

In order for the reports to be filled out correctly, for each fixed asset received in 2013, you need to check the group to which it is assigned and select the OS type.

Property tax: innovations - 2018

From January 1, 2018, movable property again became the object of taxation. Corresponding changes to the legislation were made by Federal Law No. 335-FZ dated November 27, 2017.

Let us recall that before 2018, legal entities were exempt from paying movable property tax on objects registered as fixed assets after January 1, 2013.

From January 1, 2018, according to new edition Art. 380 of the Tax Code of the Russian Federation and Art. 381.1 of the Tax Code of the Russian Federation, the tax benefit on movable property of organizations belonging to 3–10 depreciation groups no longer applies. However, according to Art. 381.1 Tax Code of the Russian Federation,

“The law of a constituent entity of the Russian Federation in relation to property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation, from the date of issue of which no more than 3 years have passed, as well as property classified by the law of a constituent entity of the Russian Federation as innovative high-performance equipment, may establish additional tax benefits up to complete exemption such property from taxation.”

Thus, in the territories different regions Russia may have various benefits in relation to movable property other than that acquired from related parties and received during liquidation or reorganization - depending on the legislation of the subject. However, the list of property in respect of which a subject of the Russian Federation can make decisions on benefits is limited - benefits can only be established in relation to property, from the date of issue of which no more than 3 years have passed, as well as in relation to innovative equipment. However, no restrictions are imposed on the amount of benefits.

Subjects of the Russian Federation can also regulate the timing of payment of advance payments and movable property tax. Therefore, timing may vary in different regions.

As for the rates for movable property tax, then, according to clause 3.3 of Art. 380 of the Tax Code of the Russian Federation, in 2018 maximum bet for movable property tax should not exceed 1.1%. From 2019, the maximum rate will be doubled – to 2.2%.

It should be noted that enterprises operating under the simplified tax system are still exempt from property tax (including movable property) in 2018. For companies using the simplified tax system, the object of taxation is exclusively real estate that has a cadastral value at the beginning of the tax period.

As for the rest legal entities– owners of movable property, then, when calculating tax, one should be guided by regional legislation.

Thus, in the territory of St. Petersburg, the benefit was retained for movable property, the date of issue of which no more than three years have passed. The remaining movable property will need to pay tax at a rate of 1.1%. (Article 1, Law of St. Petersburg dated November 29, 2017 No. 785-129 “On amendments to separate laws St. Petersburg on taxes and fees" (adopted by the Legislative Assembly of St. Petersburg on November 29, 2017))

The Moscow authorities have not yet adopted a law defining benefits for movable property. Therefore, all capital taxpayers must tax movable property at a rate of 1.1% (with the exception of property tax cadastral value).

As for the Moscow region, the tax rate on movable property from 2018-2020 is 0%. (Law of the Moscow Region dated October 3, 2017 No. 159/2017-OZ)

Also, the benefit for movable property has been preserved on the territory of the Chechen Republic (Law of the Chechen Republic dated November 27, 2017 No. 45-RZ). On the territory of the Ivanovo and Lipetsk regions (Law of the Ivanovo Region dated December 11, 2017 No. 94-OZ, Law of the Lipetsk Region dated September 14, 2017 No. 106-OZ) the benefit was extended until the end of 2018.

However, of course, these benefits are established by subjects taking into account the restrictions that the Tax Code imposes on their powers - namely, only in relation to property, from the date of issue of which no more than 3 years have passed, as well as in relation to innovative equipment.

At the end of the article, I would like to emphasize that the above changes apply only to movable property of organizations belonging to 3–10 depreciation groups. Fixed assets of depreciation groups 1 and 2 are still exempt from taxation (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation).

The algorithm for calculating property tax in 2018 has changed significantly. Movable property again became subject to taxation. In order to correctly determine the property tax base, it is necessary to use not only the norms of the Tax Code of the Russian Federation, but also the relevant laws of the constituent entities of the Russian Federation.

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Organizational property tax - changes from 2018

Let's consider current changes in tax legislation, namely changes in the property tax of organizations.

The federal tax benefit on movable property has become regional

How it was in 2017

Fixed assets of 1-2 depreciation groups were not subject to taxation (clause 8, paragraph 4, article 374 of the Tax Code of the Russian Federation, Classification of fixed assets, approved by Decree of the Government of the Russian Federation of 01.01.2002).

Fixed assets of 3–10 depreciation groups, regardless of the date of their registration, were subject to taxation. However, in most cases it was not necessary to include their value in the tax base until 2018.

Since, according to paragraph 25 of Article 381 of the Tax Code of the Russian Federation, a federal benefit was provided for movable property registered as fixed assets from January 1, 2013. The exception was movable fixed assets received during reorganization, liquidation, or from interdependent persons.

For fixed assets of 1–2 depreciation groups, everything remains as before - they do not belong to the objects of taxation (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation).

And with regard to movable property included in other depreciation groups and accepted for accounting since 2013, the taxation procedure is changing.

As of January 1, 2017, Chapter 30 of the Tax Code of the Russian Federation was supplemented with a new article 381.1, according to which the federal property tax benefit in respect of the property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation (movable property accepted for registration on January 1, 2013), with 01/01/2018 is valid on the territory of a constituent entity of the Russian Federation only subject to the adoption of the relevant law of the constituent entity.

Amendments to the Tax Code of the Russian Federation were introduced by Federal Law dated November 30, 2016 N 401-FZ.

Also, from January 1, 2018, Article 381.1 of the Tax Code of the Russian Federation was supplemented with paragraph 2 (Federal Law dated November 27, 2017 N 335-FZ). According to which the law of the subject has the right to establish additional tax benefits up to complete tax exemption in relation to:

• Property classified by the law of a constituent entity of the Russian Federation as innovative, highly efficient equipment;
• Movable property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation, from the date of issue of which no more than 3 years have passed.

Many subjects of the Russian Federation did not consider it necessary to “extend” the benefit for regional level. Therefore, legislators decided to limit the tax rate on such property for 2018.

If the regional law does not establish benefits in relation to movable property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation, tax rates in respect of such property cannot exceed 1.1% in 2018 (clause 3.3 of Article 380 of the Tax Code of the Russian Federation as amended).

At the same time, the limitation on the tax rate (within 1.1%) also does not apply, i.e. such property is taxed in accordance with the generally established procedure (clause 3.3 of Article 380 of the Tax Code of the Russian Federation)

In some regions, relevant laws have been adopted in relation to preferential movable property, allowing you not to pay tax in 2018, or to pay at a rate lower than 1.1%.

Among them is the Moscow region. Law of October 3, 2017 No. 159/2017-OZ for the period 2018 - 2020. a zero tax rate has been established for movable property accepted by an organization for registration as fixed assets since January 1, 2013. The law lists exceptions established by the Tax Code of the Russian Federation in respect of which the 0% rate does not apply: objects registered as a result of the reorganization of legal entities, when transferring property between interdependent persons, etc.

And companies located in St. Petersburg, in 2018, apply the benefit only to movable property, from the date of issue of which no more than 3 years have passed (Law of St. Petersburg dated November 29, 2017 No. 785-129).

Therefore, in relation to movable property of 3 - -10 depreciation groups, issued and accepted for accounting in 2013-2014, the benefit does not apply in 2018. Since the region has not established its own tax rate, a preferential maximum rate of 1.1% will apply to such property.

No amendments were made to Moscow Law dated November 5, 2003 No. 64 “On Organizational Property Tax” to allow the use of the benefit under paragraph 25 of Article 381 of the Tax Code of the Russian Federation in 2018. Consequently, for Moscow organizations, movable property of 3-10 depreciation groups, registered since 2013, is now subject to property tax at a maximum preferential rate of 1.1%.

The maximum tax rate for movable property registered on January 1, 2013 is 1.1%. When applying the benefit in 2018, you must carefully study the law of your constituent entity of the Russian Federation on corporate property tax.

Benefits for energy-efficient facilities are also “transferred” to the regions

On January 1, 2018, amendments to Art. 381.1 of the Tax Code of the Russian Federation, introduced by Federal Law of September 30, 2017 N 286-FZ. “Thanks to” them the benefit provided for in paragraph 21 of Article 381 of the Tax Code of the Russian Federation (objects with a high energy efficiency) is left to the regions. Those. if a subject of the Russian Federation has not established by the relevant law the possibility of applying benefits in relation to these objects, from 01/01/2018 they are taxed in the generally established manner.

Calculation of property tax on real estate

Features of calculating tax amounts and advance payments if the tax base is defined as the cadastral value of real estate, given in paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

From January 1, 2018, the specifics of determining the tax base, calculation and payment of tax in relation to individual objects have been clarified real estate organizations, if their cadastral value is determined during the year (Federal Law dated September 30, 2017 N 286-FZ, paragraph 12 of Article 378.2 is supplemented by subparagraph 2.1).

We're talking about real estate foreign organizations that do not carry out activities in Russia through permanent representative offices and about the real estate of foreign organizations that are not related to their activities in Russia through permanent representative offices. And also about residential buildings and residential premises not included on the balance sheet as fixed assets in accordance with PBU 6/01.

If the cadastral value of the specified real estate was determined during the year, then the tax base and calculation of the amount of tax (advance payment) this year in relation to these objects is determined based on the cadastral value established on the day of entering into the Unified State Register of Information, which is the basis for determining the cadastral value of such an object.

The tax return for 2017 is submitted using a new form

Starting from submitting the 2017 declaration, organizations need to use new uniform declaration and calculation of advance payment, as well as new procedures for filling out reports and formats for submitting documents to in electronic format, approved By order of the Federal Tax Service of Russia dated March 31, 2017 N ММВ-7-21/271@.

Let us remind you that reporting periods 2017, organizations could submit calculations for advance tax payments using the form approved. By Order of the Federal Tax Service of Russia dated March 31, 2017 N ММВ-7-21/271@, and according to the old form, approved. by order of the Federal Tax Service of Russia dated November 24, 2011 N ММВ-7-11/895 (letter of the Federal Tax Service of Russia dated June 23, 2017 N BS-4-21/12076).

So, the main changes in 2018 are related to the abolition of the federal benefit for movable property. Now the authorities of each subject independently decide whether to tax the specified assets of companies or not.

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Property tax rates in 2013.

Previously, we reported that the Moscow City Duma adopted the Law “On Amendments to Article 1 of the Moscow City Law of October 23, 2002 No. 47 “On Personal Property Tax Rates.”

Moscow Law No. 56 dated November 14, 2012 established new tax rates on the property of citizens (which belongs to them by right of ownership) starting January 1, 2013. The tax is calculated based on the inventory value of the property.

Tax rates in Moscow:

In the territories included in the territory of Moscow as a result of changes in the city border, property tax rates are as follows:

Taking into account the average inventory value of 500-600 thousand rubles, the average tax rate will be 3,000-3,600 rubles. (in a year).

If the inventory value of the apartment (this applies to large apartments) exceeds 1 million rubles, the tax (minimum) rate will be 7,500 rubles. (in a year).

It should be noted that the inventory value of new buildings is approximately equal to their market value.

A certificate of inventory value can be obtained by the owner of the apartment or his representative in the BTI authorities, where the inventory value of housing is calculated by BTI employees using the formula:

C = C * (1 -Iphys,/100 * Ci),
where C is the inventory value of the valued object (thousand rubles);
C is the replacement cost of a residential building (that is, the amount of costs in the form depreciation charges required to restore the deterioration of the object) (thousand rubles);
I - indicators of physical deterioration of a residential building (%);
K is the coefficient of differentiation of objects.

Tax on the sale of real estate since 2016. — see here.

Since 2013, changes have been made to Chapter 30 “Organizational Property Tax” of the Tax Code Russian Federation. Let's consider the main of these changes.

1. Movable property is not recognized as an object of taxation.

In accordance with paragraphs. 8 clause 4 art. 374 of the Tax Code of the Russian Federation, from January 1, 2013, movable property registered as fixed assets is not subject to property tax for organizations. Movable property is all office equipment, cars, equipment, furniture of the organization, etc. This provision applies to movable property registered starting from January 1, 2013. All movable property that was registered earlier than this date will continue to be subject to taxation until its original cost is completely written off in accounting, or until sale (other disposal).

It should be noted that organizations are required to timely take into account fixed assets and reflect them on balance sheet accounts 01 “Fixed assets” and 03 “ Profitable investments V material values».

NEW PROCEDURE FOR PAYING PROPERTY TAX ON MOVABLE PROPERTY

In accordance with Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n (as amended on November 8, 2010) “On approval of the Chart of Accounts for Financial Accounting -economic activity organizations and Instructions for its use" balance on account 08 "Investments in fixed assets"can only reflect the amount of the organization's investments in unfinished construction, unfinished transactions for the acquisition of fixed assets, intangible and other non-current assets.

Thus, movable property objects that do not require installation must be put into operation immediately after their acquisition. In case according to objective reasons this does not happen, the organization must have source documents, which provides a clear list of work to prepare the object for use.

From 2013, all movable property of an organization will be divided into those that are subject to property tax and those that are not subject to taxation. It is advisable to open two sub-accounts for movable property accounts: for objects registered before 2013, and for objects registered after 2013.

ACCOUNTING SERVICES, PRICE

Primary documents confirming the moment of acceptance of movable property for accounting may be acts of acceptance - transfer of fixed assets and inventory cards. The organization must develop these documents independently and approve it in its accounting policy for 2013

It should be noted that organizations can approve in their accounting policies the unified forms N OS-1 “Act of acceptance and transfer of fixed assets (except buildings, structures)” and N OS-6 “Inventory card for recording fixed assets” previously adopted by the State Statistics Committee of the Russian Federation. (Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 N 7 “On approval unified forms primary accounting documentation on accounting of fixed assets").

TAXATION OF SERVICES OF A FOREIGN ORGANIZATION FROM A RUSSIAN CONTRACTOR

2. The list of property not recognized as objects of taxation has been expanded.

Starting from 2013, the following are also not recognized as subject to corporate property tax:

• objects recognized as objects of cultural heritage (historical and cultural monuments) of the peoples of the Russian Federation of federal significance (clause 3, clause 4, article 374 of the Tax Code of the Russian Federation);
• nuclear installations for scientific purposes, storage facilities for nuclear materials and radioactive substances and radioactive waste storage facilities (clause 4, clause 4, article 374 of the Tax Code of the Russian Federation);
• icebreakers, ships with nuclear power plants and nuclear technology service ships (clause 5, clause 4, article 374 of the Tax Code of the Russian Federation);
• space objects (clause 6, clause 4, article 374 of the Tax Code of the Russian Federation);
• ships registered in the Russian International Register of Ships (clause 7, clause 4, article 374 of the Tax Code of the Russian Federation).

3. Maximum tax rates have been established for public railways, main pipelines and power lines.

In accordance with paragraph 3 of Art. 380 of the Tax Code of the Russian Federation from January 1, 2013 in relation to railway tracks common use, main pipelines, energy transmission lines, as well as structures that are an integral technological part of these objects, a maximum tax rate has been established, which is reduced compared to rates for other property. In 2013, tax rates on this property cannot exceed 0.4 percent, in 2014 - 0.7 percent, in 2015 - 1.0 percent, in 2016 - 1.3 percent, in 2017 - 1. 6 percent, in 2018 - 1.9 percent.

In accordance with paragraph 4 of Art. 380 of the Tax Code of the Russian Federation, if the law of a constituent entity of the Russian Federation does not determine the tax rate in relation to these objects, then taxation will be carried out at the maximum tax rate, established by clause 3 of Art. 380 Tax Code of the Russian Federation.

CONTROVERSIAL ISSUES REGARDING PROPERTY TAX

List of property related to specified objects, must be approved by the Government of the Russian Federation. At the time of writing, the corresponding document has not been adopted.

The tax authorities and the Ministry of Finance of Russia in their joint letter (Letter of the Federal Tax Service of Russia dated December 13, 2012 N BS-4-11/21285@ “On the property tax of organizations” (together with the Letter of the Ministry of Finance of Russia dated December 11, 2012 N 03- 05-04-01/44)) explained that until the approval of the new list, one should be guided by the List approved by Decree of the Government of the Russian Federation of September 30, 2004 (as amended on October 6, 2011) N 504 “On the list of property related to public railway tracks, federal highways public use, main pipelines, energy transmission lines, as well as structures that are an integral technological part of these facilities, in respect of which organizations are exempt from corporate property tax.”

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The Tax Service, in Letter No. BS-4-11/26159 dated December 17, 2014, indicated new codes for property tax benefits for organizations and legal entities. These codes are reflected in Appendix No. 6 to the Procedure for filling out the declaration.

Benefits: release of a certain fixed asset; preferential rate of fixed assets; a decrease in the tax amount of a certain fixed asset in the property tax return is reflected in lines 160, 200 or 240 of section 2 or 040, 070 or 120 of section 3.

Property tax benefit code 2010257

Fixed assets accepted and put into operation in any organization on the basis of ownership become subject to taxation.

Benefit code 2010257 is taken into account in tax calculations for advance payments from January 1, 2015, since no change was made to the declaration, the Federal Tax Service clarified the application of the benefit in a letter dated December 2, 2014 No. BS-4-11/25774@.

Until January 2015, movable property accepted as fixed assets on January 1, 2013 is not recognized as an object of taxation for property tax (subclause 8 of clause 4 of Article 374 of the Tax Code of the Russian Federation). The exception is the OS obtained as a result of:

• liquidation of a company or reorganization of a legal entity;
• acquisition, transfer of property between related parties, except for trains produced after January 1, 2013 from 2017.

The application of the benefit (clause 25 of Article 381 of the Tax Code of the Russian Federation) since 2018 depends on the decision to apply the benefit in the region, in accordance with Article 381.1 of the Tax Code of the Russian Federation.

Tax benefit code for corporate property tax – 2010257 is shown in Section 2 on line 160 tax calculation on advance payments.

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The ability to apply tax benefits (federal, regional) does not relieve one from the obligation to submit to tax service property tax declaration, in accordance with Order of the Federal Tax Service dated November 24, 2011 N ММВ-7-11/895.

The basis for using benefit 2010257 in an organization are acts of acceptance and transfer of fixed assets and an inventory card for property, confirming the data on movable property recorded on the balance sheet.

Tax benefit code 2010257 does not apply

The tax benefit cannot be applied to fixed assets that are not included in the first and second depreciation group. When calculating the average annual value of property for 2016 -2017. The cost of operating systems included in groups 3-10 is taken into account.

Also, when calculating the average annual value of property, the following are not taken into account:

• fixed assets having a residual value and accepted for accounting before January 1, 2013;
• non-depreciated fixed assets accepted for accounting by an organization in the period 2013-2014 as a result of the liquidation or reorganization of a legal entity.

Using benefit 2010257 as an example

Let us consider in more detail the use of benefit code 2010257 for corporate property tax as an example.

Residual value of fixed assets in the organization on the first day of each month of the reporting period for which a property declaration is drawn up:

The tax rate for an organization is 2.2%

Let's do the calculation:

• the average cost of fixed assets for the six months is 1,590,000 rubles. (1,650,000 +1,630,000 + 1,610,000 + 1,590,000 + 1,570,000 + 1,550,000 + 1,530,000) /7;
• the average cost of preferential property for the six months is 690,000 rubles. (720,000 + 710,000 + 700,000 + 690,000 + 680,000 + 670,000 + 660,000)/7;
• the amount of the advance payment for the six months is 19,800 rubles. (1,590,000 - 690,000) * 2.2%.

A sample of filling out a property tax return using benefit 2010257 is attached in Excel and PDF format.

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Federal Law No. 202-FZ dated November 29, 2012* amended Chapter 30 “Organizational Property Tax” of the Tax Code of the Russian Federation regarding the object of taxation. Doctor of Economics, Professor S.A. talks about what has changed and how legislative innovations are taken into account in the 1C: Accounting 8 program. Kharitonov.

Changes in property tax since 2013

Note:
* More details about the amendments made to the Tax Code of the Russian Federation by Federal Law dated November 29, 2012 No. 202-FZ and relating to transport and land taxes, as well as other laws that amend the procedure for calculating income tax, VAT, excise taxes, mineral extraction tax and state duty in 2013, read in No. 2 (February) “BUKH.1S” for 2013, p. 9.

Federal Law No. 202-FZ dated November 29, 2012 (hereinafter referred to as Law No. 202-FZ) amended Chapter 30 “Organizational Property Tax” of the Tax Code of the Russian Federation, which entered into force on January 1, 2013.

What changed

The most significant for most taxpayers is the amendment, according to which movable property registered as fixed assets since January 1, 2013 is not recognized as an object of taxation and, accordingly, is not subject to corporate property tax (subclause 8, clause 4, article 374 of the Tax Code RF).

In the new normal Special attention Two points should be noted.

1) Only the movable property of an organization is not recognized as an object of taxation.

Previously, the question of whether property is movable or immovable was not relevant for taxpayers, since the type of property had virtually no effect on its taxation. The only exception was land and other environmental management facilities that were not subject to property tax.

Now the definition of the type of property has become relevant.

Chapter 30 “Property Tax of Organizations” of the Tax Code of the Russian Federation does not disclose which property is considered movable and which is immovable.

Based on Part 1 of Article 11 of the Tax Code of the Russian Federation, unless otherwise stated in the Tax Code, then the institutions, concepts and terms of civil and other branches of legislation of the Russian Federation used in the Tax Code are applied in the meaning in which they are used in these branches of legislation.

According to Article 130 Civil Code Russian Federation, real estate includes everything that is firmly connected to the land, i.e. objects whose movement without commensurate damage to their purpose is impossible (buildings, structures, etc.).

Real estate also includes land plots and subsoil plots, but they are not recognized as an object of taxation.

Also, immovable things include air and sea ​​vessels, inland navigation vessels, space objects.

All other things, i.e. things not related to immovable things, are recognized as movable property.

2) Only movable property that is accepted for accounting as fixed assets starting January 1, 2013.

For the remaining movable property, i.e. movable property that was on the taxpayer’s balance sheet as of 01/01/2013, property tax should continue to be calculated and paid.

This must be done until the property is deregistered.

Law No. 202-FZ also expanded the list of real estate that is not recognized as an object of taxation.

• objects of cultural heritage (historical and cultural monuments) of the peoples of the Russian Federation of federal significance;
• nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances and radioactive waste storage facilities;
• icebreakers, ships with nuclear power plants and nuclear technology service ships;
• space objects;
• ships registered in the Russian International Register of Ships.

Until January 1, 2013, the listed types of real estate were classified as preferential property, which, at the request of taxpayers, was exempt from taxation (see paragraphs 5, 9, 10, 12 and 18 of Article 381 of the Tax Code of the Russian Federation).

Unlike movable property, the date of acceptance for accounting as fixed assets of these types of property does not matter.

Reflection of changes in “1C: Accounting 8”

The innovations in Chapter 30 “Property Tax of Organizations” of the Tax Code of the Russian Federation did not require changes to the 1C: Accounting 8 program (and other 1C accounting programs) regarding the procedure for accounting for property for tax purposes.

Changes have been made only to the algorithms for auto-completion of regulated reports Calculation of advance payments for corporate property tax and Declaration of corporate property tax.

In order for the calculation of corporate property tax (advance tax payments) to be made correctly, the user must pay attention to the following.

The classification of a fixed asset recorded in account 01 “Fixed Assets” or 03 “Profitable Investments in Material Assets” to movable and immovable property in the program is carried out according to the value of the attribute Fixed Asset Accounting Group for information about the object in the Fixed Assets directory (Fig. 1).

Property subject to taxation is considered to be fixed assets for which the accounting group “Buildings”, “Structures”, or “Other objects requiring state registration, classified as real estate by Article 130 of the Civil Code of the Russian Federation” is indicated.

For property with the accounting group “Machinery and equipment (except office)”, “Office equipment”, “ Vehicles", "Production and economic equipment", "Draft livestock", "Productive livestock", "Other types of fixed assets" for tax purposes, the date of acceptance for accounting is taken into account (the date of entry in the OS Status register with the type Accepted for accounting).

If the date of acceptance for accounting is earlier than 01/01/2013, then the property is taken into account for tax purposes (Fig. 2).

If the date of acceptance for accounting is 01/01/2013 or later, then the property when calculating tax (advance tax payments) from 2013 is not taken into account for tax purposes (Fig. 3). In order for the real estate specified in subparagraph 3-7 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation not to be taken into account for taxation purposes, an entry must be entered into the register of the Property Tax Rate for individual fixed assets in which it is indicated that the object is not subject to taxation.

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Tax officials explained that for assets acquired by an organization before January 1, 2013, that meet the criteria for classification as fixed assets, the value of which was formed before that date, there is a property tax benefit in respect of movable property registered as fixed assets on January 1, 2013 , cannot be distributed (letter of the Federal Tax Service of Russia dated September 5, 2017 No. BS-4-21/17597@).

Let us remind you that the objects of taxation for corporate property tax for Russian organizations movable and immovable property is recognized (including property transferred for temporary possession, use, disposal, trust management contributed to a joint activity or received under a concession agreement), recorded on the balance sheet as fixed assets in the manner established for accounting, unless otherwise provided by Art. 378-378.2 Tax Code(Clause 1 of Article 374 of the Tax Code of the Russian Federation).

In this case, the tax base is determined as the average annual value of property recognized as an object of taxation, unless otherwise provided by Art. 375 of the Tax Code of the Russian Federation (Article 375 of the Tax Code of the Russian Federation).

In turn, property recognized as an object of taxation is accounted for at its residual value, formed in accordance with the established accounting procedure approved in the accounting policy of the organization.

The rules for the formation of information about the organization’s fixed assets in accounting are enshrined in PBU “Accounting for fixed assets” PBU 6/01 (order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n), as well as in Guidelines on accounting of fixed assets (order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).

Thus, an asset is accepted by an organization for accounting as fixed assets if the following conditions are simultaneously met:

• the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization, or to be provided by the organization for a fee for temporary possession and use or for temporary use;
• the object is intended to be used for a long time, that is, a period of more than 12 months or a normal operating cycle if it exceeds 12 months;
• the organization does not intend the subsequent resale of this object;
• the object is capable of bringing economic benefits (income) to the organization in the future (clause 4 of PBU 6/01).

Thus, if an organization acquired movable property for subsequent resale and accounted for it in the accounting account as goods, then this property was not subject to corporate property tax due to the fact that it was not fixed assets.

At the same time, if the organization does not intend to sell movable property acquired and accounted for as goods, then this movable property meets the criteria for classifying it as fixed assets, and therefore, in accounting it should be transferred to the account “Fixed assets” and from the moment of transfer to the composition of the operating system is subject to corporate property tax.

You can find out in relation to which introduced objects of movable and immovable property the corporate property tax benefit applies in "Encyclopedia of solutions. Taxes and fees" Internet version of the GARANT system. Get full access for 3 days free!

Tax officials drew attention to the fact that the tax benefit for corporate property tax is provided exclusively in relation to movable property registered as fixed assets from January 1, 2013 (clause 25 of Article 381 of the Tax Code of the Russian Federation).

In this case, the moment of acceptance of such property for registration is the moment when investments in the corresponding object are completed and the object is brought to suitability for use (operation), after the formation of its initial value (clause 4, 7-8 PBU 6/01). Accordingly, when purchasing property in 2012, such moment will be 2012.

Since 2013, amendments to tax law, which exempt movable property from property tax. But this does not apply to all assets, but only to those that were registered as fixed assets after January 1, 2013.

When an object may not be transferred to fixed assets

Fixed asset objects can be taken into account only if they are not yet suitable for use (necessary parts, components are missing, equipment requires installation, etc.).

For example, a company purchased a computer to work on an internal local network, as well as to access the Internet (it installs the Bank-Client program, a program for depositing electronic reporting). After the purchase, the company found out that the purchased computer did not include a network card, without which it would be impossible to use the computer to perform the planned tasks. Once the fee is established, the company will convert the property to fixed assets. Until that time, there is every reason to keep the computer on your account.

How to apply a benefit to already acquired property

Formally, the company does not have the right to apply the exemption to property acquired before 2013. But there are several ways to get around this rule. A company can use one of them or combine a number of methods to reduce tax as much as possible.

Method 1. Postpone the use of the asset to 2013. If the company has already purchased the property in December, you can agree with the supplier to change the issued documents for 2013. But it is not a fact that the counterparty will agree to this. After all, this asset is no longer in his warehouse and if the issued documents are cancelled, the numbering of invoices and invoices will be lost. Then you can draw up commissioning certificates for the property already purchased in 2013. But so that inspectors do not suspect the company of deliberately delaying the use of property, it is necessary to justify the difference in terms.

Yes, you can order additional work for installation or assembly of equipment. While the equipment is disassembled, it is not ready for use, therefore it is not the main tool in accounting. If the assembly work was completed only in 2013, this will confirm that it is in this period that the object should be taken into account as a fixed asset.

Method 2. Replace the property with a new one. The second method involves selling your own objects and purchasing other objects in exchange.

For example, holding companies often use the same type of equipment. One of the holding companies can sell another object in 2013, and in return buy a similar one. Suppose we exchange computer equipment. Both companies will register the assets sold to each other only in 2013. This means they are exempt from property tax.

A trading firm can update assets without using its affiliated companies. Let's say, sell old equipment to a third-party contractor and buy more modern equipment from the manufacturer. New properties are not subject to property tax if the company registers them after January 1, 2013.

Method 3. Sell and buy back your property. The third method is associated with the sale and subsequent redemption of the same property.

This method can also be used, since the tax exemption benefit applies not only to new objects, but also to those that were already in operation.

For example, you can use a holding company to temporarily transfer assets to it on its balance sheet, and then buy them back from it. To do this, the company sells movable property to a friendly counterparty in 2013, and a few months later buys it back and registers it again. After the redemption, the same property will be exempt from tax, since the company will register it in 2013.

To in this case To reduce risks, you can temporarily lease property that will be registered with the counterparty. Then the counterparty’s asset itself will meet the criteria for fixed assets (it will begin to generate income). But at the same time, it is necessary to justify the temporary sale of such fixed assets. Otherwise, inspectors will decide that the sole purpose of the sale was to obtain exemption from property taxes. For example, you can issue an order from a manager. It should be written in it that for more effective control and accounting of fixed assets, the company sells them to another organization whose main activity is leasing property. Also, for security reasons, it would be good if the counterparty provided rental services not only to this company, but also to others.

Accounting for preferential property

It makes sense to consider property that is not subject to taxation separately from other assets. For example, on a separate subaccount to the account.

There is another option - to conduct analytics to the account. That is, to highlight a list of movable property that was registered after January 1, 2013, only in accounting registers. For example, in the fixed assets accounting sheet. But this option is more labor-intensive.
Thus, it is better to use separate subaccounts. Subsequently, this will simplify tax calculations and quickly prepare a property tax return for the first quarter.

Tax officials explained that for assets acquired by an organization before January 1, 2013, that meet the criteria for classification as fixed assets, the value of which was formed before that date, there is a property tax benefit in respect of movable property registered as fixed assets on January 1, 2013 , cannot propagate ().

Let us recall that the objects of taxation for the corporate property tax for Russian organizations are movable and immovable property (including property transferred for temporary possession, use, disposal, trust management, contributed to a joint activity or received under a concession agreement), accounted for balance sheet as fixed assets in the manner established for accounting, unless otherwise provided ().

In this case, the tax base is determined as the average annual value of property recognized as an object of taxation, unless otherwise provided ().

In turn, property recognized as an object of taxation is accounted for at its residual value, formed in accordance with the established accounting procedure approved in the accounting policy of the organization.

The rules for the formation of information about the organization's fixed assets in accounting are enshrined in PBU "Accounting for fixed assets" PBU 6/01 (), as well as in the Guidelines for accounting for fixed assets ().

Thus, an asset is accepted by an organization for accounting as fixed assets if the following conditions are simultaneously met:

• the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization, or to be provided by the organization for a fee for temporary possession and use or for temporary use;
• the object is intended to be used for a long time, that is, a period of more than 12 months or a normal operating cycle if it exceeds 12 months;
• the organization does not intend the subsequent resale of this object;
• the object is capable of bringing economic benefits (income) to the organization in the future ().

Thus, if an organization acquired movable property for subsequent resale and accounted for it in the accounting account as goods, then this property was not subject to corporate property tax due to the fact that it was not fixed assets.

At the same time, if the organization does not intend to sell movable property acquired and accounted for as goods, then this movable property meets the criteria for classifying it as fixed assets, and therefore, in accounting it should be transferred to the account "Fixed assets" and from the moment of transfer to the composition of the operating system is subject to corporate property tax.

You can find out in relation to which introduced objects of movable and immovable property the corporate property tax benefit applies in "Encyclopedia of solutions. Taxes and fees"Internet version of the GARANT system. Get for 3 days free!

Tax authorities drew attention to the fact that the tax benefit for corporate property tax is provided exclusively in relation to movable property registered as fixed assets from January 1, 2013 ().

In this case, the moment of acceptance of such property for registration is the moment when investments in the corresponding object are completed and the object is brought to suitability for use (operation), after the formation of its initial value (,). Accordingly, when purchasing property in 2012, such moment will be 2012.

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