Reference information on the property tax. Property tax. Who is exempt from property tax
Due to the tightening of the tax regime in the country, citizens are concerned about how you can legally get fringe benefits and deductions. Background information on rates and benefits for property taxes located in the Russian Tax Code. To find out what property tax deductions are provided for by law for different categories of citizens, you need to understand how tax system in Russia.
Russian tax system
The tax system in the Russian Federation is a mechanism for collecting duties, taxes and other obligatory payments from taxpayers. Property fees, as an integral part of the taxation system, are regulated by Ch. 32 h. 2 of the Tax Code.
The structure of taxation includes the following types of tax deductions:
- taxes, incl. excises;
- fees, incl. state duties.
The objects for taxation are property, income, profits, expenses of a private individual, individual entrepreneur or company, and other benefits received by a person that can be valued.
Taxes in Russia are required to pay all citizens
The tax hierarchy adopted in Russia has 3 levels:
- local;
- regional;
- federal.
Local - paid by the population to the local budget - territorially. Established by representatives of local government. This group includes according to Art. 15 of the Tax Code of the Russian Federation tax on land and property, sales tax, advertising, donation and inheritance.
Regional - operate on the territory of the subject of the Russian Federation. This category is pursuant to Art. 14 of the Tax Code of the Russian Federation gambling, transport and on the property of the organization.
Federal - operate on the territory of Russia. They have the same size for all subjects of civil legal relations. They form the bulk of the fees. To them, according to Art. 13 of the Tax Code of the Russian Federation, include indirect - VAT, excises and direct, such as on personal income tax, on the profit of an organization, other taxes and duties.
Important! Property refers to local taxes. This means that their size varies from region to region. Thus, the transport fee for small cars in Moscow ranges from 25 to 35 rubles. per 1 horsepower depending on the service life vehicle, in Volgograd - 20 rubles, and in Novosibirsk - 10 rubles *
Property tax: definition, types, payment deadline
Paying taxes is the duty of every citizen
The purpose of property taxation of citizens is the formation local budgets and budgets of subjects of the Russian Federation. Funds raised are used to social programs. These include the improvement of roads, the construction of kindergartens and schools, the maintenance of urban infrastructure, etc.
This type of fee is paid from the property of individuals. The basis for payment is a consolidated register that records information about the property of citizens through the registration authorities.
Important! All citizens who have officially formalized their ownership of movable and not movable property, must pay the established amounts in accordance with Part 2 of the Tax Code of the Russian Federation.
The property taxed by the tax authorities includes the private property of citizens:
- vehicles;
- plots of land;
- real estate.
They are paid either at the place of residence or at the place of actual location of the object of taxation.
Example: if a person lives in Moscow, but is registered in the city of St. Petersburg, then the tax is calculated by the inspectorate of St. Petersburg.
Important! The due date for payment of debts on property taxes is December 1. The basis for payment is Tax Office from the relevant authority. Notifications are sent from the beginning of April to the end of November, i.e. one month (30 calendar days) before the due date. It is easy to track the status of the account in the public tax portal, or on the State Services.
Those who do not pay personal property tax are beneficiaries
The rates are approved according to the tariffs established in the regulatory documentation, which are developed by representatives of municipalities. A complete list of rates by year is presented on the website of the Federal Tax Service in the section with reference information. You must select the type of duty, period and region (the code is already in the system), click "find", and the form will be filled in automatically. In addition to the amount, the site indicates the document on the basis of which the payment is made.
For example: in St. Petersburg and Moscow, a system is used that is calculated in relation to the cadastral value of taxable objects.
Rates for people must not exceed:
- 1% - for real estate, objects under construction, garages, parking places, buildings with a total area of less than 50 m2;
- 2% - for property in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation + objects priced below 300 million rubles;
- 0.5% - for other objects.
Benefit from all major types of property
Privileges do not apply to facilities under construction and property that is more expensive than 300 million rubles.
Important! The deduction is available at choice from each taxable type of property owned by the person.
For example, if a pensioner Ivanova O.V. has 2 apartments, 3 garages and a room in a communal apartment, then she has the right to demand payment from only one apartment, one garage and a room.
Since the tax on property of persons is a local type, regional authorities has the right to establish additional types benefits. There are no such additional benefits in Moscow.
In order for a citizen to be able to receive the deduction due, you must:
- fill out the form 3-NDFL;
- get 2-personal income tax from the accounting department;
- attach Required documents and copies of payment documents;
- submit these documents to tax authority at the place of residence.
Benefits for military personnel
To provide benefits, you must send a personal military ID or certificate to the tax office, and if not, a certificate from the institution in which the relevant rank and position are registered.
Benefits for the disabled
For people with different groups disability, the following benefits apply:
- benefits for payments to the tax inspectorate for disabled people of the 2nd and 1st groups, and for disabled people from childhood;
- the possibility of refusing to pay for the use of transport in the case of a specially equipped car;
- reduction in the amount of tax on land plots by 10 thousand rubles. according to paragraph 5 of Art. 391 of the Tax Code of the Russian Federation for 10 thousand rubles.
Tax benefits for disabled people of the 3rd group
Such citizens have their own privileges: this is the absence of a fee when registering an individual entrepreneur, and the ability not to pay duties when using a small car, and benefits when receiving medical care. However, the personal income tax benefit for a disabled person of the 3rd group common disease not provided for by law.
Benefits for large families
Unfortunately, according to the Tax Code of the Russian Federation, benefits for families with many children are not provided at the state level. However, they are subject to deductions in accordance with paragraphs. 3,4,5 and 6 st. 403 of the Tax Code of the Russian Federation.
For example, 20 m2 - from an apartment and 40 m2 from the area of \u200b\u200bthe house - the size of the tax deduction.
Benefits for organizations and individual entrepreneurs
Benefits for companies
As for organizations and individual entrepreneurs, their property is tax-free if it is included in fixed assets in accordance with Art. 374 of the Tax Code of the Russian Federation. This OS must:
- be used for production, leased out;
- used more than 1 year;
- not be sold for profit.
Note! In this case, the OS can bring income to the owner.
According to Art. 381 of the Tax Code of the Russian Federation, benefits are established for organizations:
- included in the free trade zone;
- religious organizations;
- bodies of the judicial and executive systems;
- law firms;
- lawyers;
- prosthetic and orthopedic companies;
- IT companies.
Preferential is movable property registered after 01/01/2013.
To receive its benefit, the organization must prepare a tax return.
Changes to the Tax Return
Previously, declaration KND 1152026 required 2010257 decryption of a property tax exemption. Under this code, benefits were assigned in accordance with paragraph 25 of Art. 381 of the Tax Code of the Russian Federation. In the reporting for the 1st quarter of 2018, this code does not need to be applied. Now line 160 from section 2 is filled in as follows:
- the code 2012000 is put in the first cells;
- after "/" the number, paragraph and subparagraph of the article of the regional law providing for the benefit is indicated from right to left.
A sample of filling is presented on the website of the Federal Tax Service.
List of non-taxable citizens
- disabled: 1st and 2nd gr. (adults), 1st, 2nd and 3rd gr. - childhood;
- Heroes of Russia and the USSR, and persons who received the Order of Glory 3rd degree;
- participants of the Great Patriotic War and other veterans;
- military personnel who have served for more than 20 years;
- members of military families in case of loss of a breadwinner;
- pensioners;
- persons exposed to radioactive irradiation;
- citizens who are professionally engaged in creativity, having the equipment to perform professional activity and organization of various exhibitions of the premises;
- persons who have land plots buildings with an area of less than 50 m2.
Benefits for shoulder straps
Important! If the owner of the apartment is not a beneficiary, but lives with him, for example, his family member is a pensioner or a disabled person of group I, the benefit is not provided for this owner. Only in one case, the payment is made: if the person is both a beneficiary and the owner of the apartment.
Thus, property taxes are granted various categories Russians. To provide an individual with benefits, he must submit the necessary application for a tax deduction to the Tax Inspectorate.
* Tariffs are valid as of 07/09/2018.
shtrafsud.ru
Exemption from paying taxes is one of the types of tax benefits provided to taxpayers subject to certain grounds and conditions. In this article, you will learn about all possible benefits property taxes for individuals.
Types of benefits
- federal level
These preferences are provided for by the Tax Code of the Russian Federation and apply 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, along with federal benefits. They are valid only for taxpayers of the region where this or that tax is established and put into effect.
- local level
Established by the authorities of municipalities and operate only on the territory of that municipality where the property of the taxpayer is located. These benefits are established by local taxes, which include land and transport taxes, sales tax.
Let's take an example of what benefits and for which taxpayers are currently established for property taxes: transport, land and property taxes, and also briefly define what such a benefit is as a tax deduction and who is entitled to it.
Transport tax
The tax for vehicles in possession is regional, and therefore preferences for it can be established at the level of the Russian Federation and its subjects.
The federal exemptions for this tax depend solely on the type of vehicle and the power of its engine. The Tax Code of the Russian Federation does not provide for other grounds (classifying the owner of the vehicle as a privileged category of citizens, etc.), but it makes it possible, establishes additional benefits directly to the authorities of the region.
So, for example, according to the Tax Code of the Russian Federation, passenger cars of disabled people with a capacity of up to one hundred Horse power, boats (oar and motor, if the latter have an engine with a capacity of not 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 TS listed in the Tax Code of the Russian Federation.
Regional authorities may provide benefits for such categories of taxpayers as poor citizens, large families, heroes of the USSR and the Russian Federation, veterans and invalids of the Second World War and other military and military operations, owners of cars with a low power engine, etc. You can learn more about transport tax benefits in the article dedicated directly to the benefits of this tax.
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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 by this payment.
In relation to a number of taxpayers, it is possible to reduce the tax base by the established 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, accordingly, is 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, in connection with which the benefits for it are determined by the laws of local authorities, and the payment on the property of organizations is regional, on the basis of which the categories of beneficiaries are determined by the subjects of the Russian Federation.
As for the tax for individuals, the Tax Code of the Russian Federation establishes a rather wide list of citizens subject to exemption from payment this payment, in particular, they include veterans of military and combat operations, disabled people (1 and 2 gr.), Heroes of the Soviet Union and the Russian Federation, military personnel dismissed from service (at least 20 years of service), pensioners, etc.
For legal entities, tax exemption is allowed for such taxpayers as religious organizations and organizations of the disabled, 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 to individuals and legal entities?”
tax deductions
The right to reimbursement of expenses on certain grounds (purchase of real estate and other property, payment for education 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 they or their employers deduct income tax can receive it.
Thus, those citizens who do not work officially cannot receive a benefit, with the exception of pensioners, to whom the legislation has given the right to transfer the balance of the deduction three years ago, but only by property deductions. They cannot receive social, standard and other types of deductions if they do not have additional source income other than pensions.
For details on what types of deductions are available to retirees, see the following article: "Tax deductions for retirees."
law03.ru
Interview with the head of the Interdistrict Federal Tax Service of Russia No. 18 for the Chelyabinsk Region Marina Vaganova.
Payment term property taxes- December 1, 2017. Mass distribution of tax notices began in July and will be completed by October.
- Marina Nikolaevna, tell us, did something change in 2017 when calculating the tax on property of individuals?
On the territory of the Chelyabinsk region, from January 1, 2016, the tax base for the tax on property of individuals is determined based on cadastral value objects of taxation.
- What is the object of taxation?
Residential building, residential premises (apartment, room), garage, parking place, single immovable complex, construction in progress, other buildings, structures, structures, premises (in respect of which the cadastral value is determined).
- Who pays property tax?
Tax is charged individuals- owners of objects of taxation.
In 2017, the tax calculation is carried out according to the formula: H = (H1 - H2) x 0.2 + H2, where H is the amount of tax payable, H1 is the tax amount calculated as the percentage of the cadastral value of the object corresponding to the tax rate, H2 - the amount of tax calculated on the basis of the previously established inventory value of the object (if any), 0.2 - coefficient. The formula does not apply to objects included in the list in accordance with Article 378.2 of the Tax Code of the Russian Federation.
To calculate the tax on the website of the Federal Tax Service of Russia www.nalog.ru electronic service"Tax calculator - calculation of land tax and personal property tax."
- How to find out tax rate?
Tax rates are set by regulations legal acts representative bodies of municipalities. Information on rates is presented in the Internet service of the Federal Tax Service of Russia "Reference information on rates and benefits for property taxes"
Who is exempt from property tax?
Privileges exempting from paying tax are established by the Tax Code of the Russian Federation in relation to 15 categories of taxpayers, including disabled people of groups I and II, pensioners, individuals - in relation to outbuildings or structures, the area of each of which does not exceed 50 square meters. m., etc.
The tax benefit is granted only in respect of one object of taxation at the choice of the taxpayer the following types objects: apartment or room; House; garage or parking space, utility building or structure, premises or structure specified in subparagraph 14 of paragraph 1 of Article 407 of the Tax Code of the Russian Federation. Information about benefits provided local authorities authorities can be obtained through the Internet service of the Federal Tax Service of Russia "Reference Information on Rates and Benefits for Property Taxes".
- How to find out the tax base?
The tax base is defined as the cadastral value (hereinafter referred to as the CV) of the object of taxation. At the same time, the tax base is reduced in relation to the apartment - by the value of the COP 20 sq. m., rooms - by the size of the COP 10 sq. m, a residential building - by the size of the COP 50 sq. m. Information about the COP can be obtained on the Rosreestr website (http://maps.rosreestr.ru/Portalonline).
- What to do, if tax notice did not come?
Users " Personal account taxpayer for individuals” will receive tax notices in electronic form, you can also contact the inspection in person. The service allows you to pay the tax online, and if there are inaccuracies in the notification, you can report it to the tax authority online. If you have any questions, you can contact the contact center of the Federal Tax Service of Russia at free number 8-800-22-222-22.
Check and pay your taxes and legal debts can be done online through the Unified Portal of State and Municipal Services gosuslugi.ru. You can pay for services directly from your mobile, automatically receive notifications of new fines and debts.
Exemption from paying taxes is one of the types of tax benefits provided to taxpayers subject to certain grounds and conditions. In this article, you will learn about all the 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 apply to the entire territory of the Russian Federation. They cannot be canceled by decisions of regional and local authorities. They can be established not only for federal taxes, but also for regional and local.
- Regional level
They are established by the laws of regional authorities, along with federal benefits. They are valid only for taxpayers of the region where this or that tax is established and put into effect.
- local level
They are established by the authorities of municipalities and are valid only on the territory of the municipality where the property of the taxpayer is located. These benefits are established by local taxes, which include land and transport taxes, sales tax.
Let's take an example of what benefits and for which taxpayers are currently established for property taxes: transport, land and property taxes, and also briefly define what such a benefit is as a tax deduction and who is entitled to it.
Transport tax
The tax for vehicles in possession is regional, and therefore preferences for it can be established at the level of the Russian Federation and its subjects.
The federal exemptions for this tax depend solely on the type of vehicle and the power of its engine. The Tax Code of the Russian Federation does not provide for other grounds (classifying the owner of the vehicle as a privileged category of citizens, etc.), but it makes it possible, establishes additional benefits directly to the authorities of the region.
So, for example, according to the Tax Code of the Russian Federation, passenger cars of disabled people with a capacity of up to one hundred horsepower, boats (oar and motor, if the latter have an engine with a capacity of not more than five l / s), stolen cars (if the theft is confirmed by a police department certificate) are not subject to transport tax , special equipment owned and used in the activities of agricultural producers, sea and river fishing vessels and a number of other 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 invalids of the Second World War and other military and military operations, owners of cars with a low power engine, etc. You can learn more about transport tax benefits in the article dedicated directly 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 by this payment.
In relation to a number of taxpayers, it is possible to reduce the tax base by the established 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, accordingly, is 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, in connection with which the benefits for it are determined by the laws of local authorities, and the payment on the property of organizations is regional, on the basis of which the categories of beneficiaries are determined by the subjects of the Russian Federation.
As for the tax for individuals, the Tax Code of the Russian Federation establishes a fairly wide list of citizens subject to exemption from paying this payment, in particular, they include veterans of military and military operations, disabled people (1 and 2 gr.), Heroes of the Soviet Union and the Russian Federation , military personnel dismissed from service (service experience of at least 20 years), pensioners, etc.
For legal entities, tax exemption is allowed for such taxpayers as religious organizations and organizations of the disabled, 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 to individuals and legal entities? »
tax deductions
The right to reimbursement for certain reasons (purchase of real estate and other property, payment for education or medical services, insurance and pension contributions, etc.), as a general rule, is a benefit for the working population of the Russian Federation. Citizens of the Russian Federation who have earnings from which they or their employers deduct income tax can receive it.
Thus, those citizens who do not work officially cannot receive the benefit, with the exception of pensioners, to whom the legislation has given the right to transfer the balance of the deduction three years ago, but only for property deductions. They cannot receive social, standard and other types of deductions if they do not have an additional source of income other than a pension.
For details on what types of deductions are available to retirees, see the following article:
Mandatory payments to the budget are made by individuals and legal entities. The rules and regulations regarding these deductions are established by the Tax Code of the Russian Federation (TC RF) and amendments to the law. In particular, its articles indicate preferences for certain categories of citizens.
Types of tax privileges
General principles for relaxation of mandatory contributions included in Art. 407 of the Tax Code of the Russian Federation. There are various ways to reduce fees. The main ones are:
- Exclusion from the number of taxpayers. It consists in deleting the subject from the number of taxpayers on categorical grounds.
- Exemption is also the exclusion of certain amounts from the tax base. It is applied, as a rule, to income from the state treasury.
- Discount (zero or reduced rates). Such relief is to lower the rate. Available under various conditions:
- individuals - in connection with the payer's belonging to a preferential group;
- business entities - for certain types of property or activities.
- The delay is expressed in the movement of the date of the final payment for one reason or another. Provided mostly individually.
- Amnesty is intended for legal entities. It consists in the abolition of penalties for overdue obligations.
- tax deductions.
There is also another type of deduction: when part of the taxable property is not taken into account when determining tax base. For example, such a deduction applies to 6 acres of land allotment of privileged categories of citizens. The latter include:
- pensioners,
- disabled 1-2 gr.,
- participants, invalids of the Great Patriotic War,
- military family members who have lost their breadwinner,
- combatants,
- liquidators of the consequences of emergencies at the Chernobyl nuclear power plant, on the river. Techa, chemical plant "Mayak", Semipalatinsk test site.
Who is eligible for benefits
Tax benefits in 2020 are eligible to issue:
- citizens with disabilities of groups 1 and 2;
- (three or more minors);
- other.
Citizens can apply for concessions under the following conditions:
- having a preferential status;
- receiving tax-free income;
- the presence of property for which preferences are laid down in the legislation;
- payment for services for which deductions are provided.
According to the principle of appointment, tax preferences are divided into:
- all-Russian;
- regional.
Tax breaks for veterans
- Heroes of the Soviet Union and the Russian Federation;
- holders of the Order of Glory of three degrees;
- participants in the Second World War and other hostilities;
- widows and other family members (dependants) of soldiers who died in the line of duty.
The listed persons are entitled to the following concessions:
| Type of tax | Preference | Basis (norm of law) |
| Property | pp. 2, 4, 10 p. 1, p. p. 2, 3, 5 art. 407 Tax Code of the Russian Federation | |
| standard deduction | Provision (personal income tax deduction in the amount of 500 rubles for each month on income subject to personal income tax at a rate of 13%) | Art. 216, paras. 2 p. 1 art. 218 of the Tax Code of the Russian Federation; paragraph 1 of Art. 1, Art. 2 Law of November 27, 2017 No. 354-FZ |
| To the ground | Special conditions (reduction of the taxable base by 10,000.0 rubles) | pp. 4 p. 5 art. 391 of the Tax Code of the Russian Federation; Part 13 Art. 14 of Law No. 436-FZ |
| Transport fee | indulgences | Established by regional regulations |
Hint: in the subjects of the federation, veterans are provided with such concessions on the transport fee:
- cancellation;
- partial reduction (cancellation) taking into account the power of the car;
- a discount.
Tax Benefits for the Disabled
People with disabilities are assigned a disability of a certain group. To do this, they need to apply to the state body - medical and social expertise. After a comprehensive examination, a citizen receives a certificate of disability.
The document gives the right to receive such concessions on mandatory fees:
| Disability group | Payment type | Preference |
| 1, 2, disabled since childhood | property fee | Cancellation (for one object of taxation of each type, but does not apply to property with a cadastral value of more than 300 million rubles) |
| Land | Reducing the tax base by the value of the cadastral value of 600 sq.m. Decreasing the base by 10,000.0 rubles. |
|
| Everything | standard deduction | 3,000.0 rubles - for disabled servicemen of groups I, II, III and 500.00 rubles. - for disabled children of I and II groups. |
| Land | Special conditions | |
| Transport | The discount is assigned by the regional authorities |
For information: the following types of property owned are subject to a mandatory fee:
- apartments;
- Houses;
- unfinished objects;
- garages;
- places for cars;
- otherwise.
At the same time, in some regions additional tax breaks may be provided for this group of taxpayers.
Tax benefits for retirees
The right to assign the majority of preferences for mandatory deductions to the budget has been transferred from the center to the subject of the federation.
The articles of the Tax Code of the Russian Federation list fees on which local authorities make their own decisions. Namely:
| Tax | Explanation |
| Land | Discount or full exemption available There is also a special deduction. |
| Property | One of the objects of property is exempted from taxation at the choice of the taxpayer |
| Transport | Exemption or reduction of the amount, as a rule, is related to the power of the car |
| Deduction | Relies on working pensioners for the purchase of residential premises; from 2014 carried over to the previous three years in which the applicant had taxable income Also, since 2017, there is a deduction for the 6 acres of land allotment that is owned. if the plot does not exceed the specified size - no tax is charged at all. If it exceeds, then it is calculated for the remaining part (over 6 acres) |
From 01/01/2019, the above norms also apply to pre-pensioners, that is, to persons of pre-retirement age who would have acquired pension rights under the old legislation in force until 12/31/2018 inclusive. Information on classifying citizens as pre-pensioners will be contained in the EGISSO and transmitted through the channels of interdepartmental interaction. Pre-pensioners themselves can also request such data directly from the FIU in any available way.
Tax incentives for families with many children
Large families in Russian Federation recognized families in which reporting period brought up three or more minors. These include guardians who take care of a specified number in the aggregate of wards and their own children.
Important: in some regions, different rules have been established for recognizing a family with many children. It is used when assigning local preferences.
Within the framework of the all-Russian legislation, large families can apply for standard deduction(Article 218 of the Tax Code of the Russian Federation). It is provided to both parents for each minor according to the rules given in the table:
The tax base for property is reduced by the value of the cadastral value of 5 sq.m. from the total area of the apartment and 7 sq.m. the total area of a residential building per each minor child in relation to one object of taxation of each type.
Reducing the tax base for land tax by the value of the cadastral value of 600 sq.m.
However, local legislators may establish other exemptions for land tax, property tax, and transport tax.
For example, in Moscow, families with many children are exempted from making a mandatory payment for one car per family.
In addition, the legislation provides for relief for large families engaged in farming. They are:
- cancellation of land retention for a certain period;
- reduction of the tariff for other payments.
Benefits for legal entities and individual entrepreneurs
Legal entity and individual entrepreneurs may qualify for a wider range of preferences from the state. They are installed on the federal and regional level. The fact is that part of the fees is deducted in federal budget, and some - in the local. According to them, the rules of the corresponding level are established.
The main thing for market participants is value added tax (VAT). It has several different preferences:
VAT exemptions are also available banking operations and insurance activities of insurers.
Agricultural producers are entitled to exemption from transport retention of such types of equipment (Article 358 of the Tax Code of the Russian Federation):
- tractors;
- self-propelled harvesters;
- special machines used in production.
Property concessions rely on:
- public associations of the disabled;
- religious organizations;
- manufacturers of pharmaceutical products;
- institutions of the penitentiary system and others.
Income tax rebates are due to the following market participants:
- social service companies;
- medical organizations;
- educational institutions;
- entities leading economic activity in special economic zones.
The procedure for issuing tax privileges
Fiscal incentives for individuals are issued in a declarative manner. This requires the initiative of the applicant.
The algorithm for contacting the FTS department is as follows:
- Self definition preferential right based on current legislation.
- Collection of necessary documents.
- Writing an application to the Department of the Federal Tax Service:
- by personal visit;
- on the public services website.
- Waiting for verification of papers and confirmation of rights.
The main package of documents includes the following:
- applicant's passport;
- declaration in form 3 - personal income tax;
- statement of income for the reporting period;
- paper confirming the right (preferential certificate, ITU certificate, etc.);
- application in the prescribed form (the form is provided on the spot).
The rest of the papers depend on the type of collection. For example, to get social deduction must be attached:
- an agreement with an institution on the receipt of medical or educational services;
- certificate of ownership of housing;
- checks for the payment of the relevant fee;
- confirmation of family ties with the person who received the declared services.
The standard deduction is provided at the place of service. To account for it in the calculations, you must provide to the accounting department:
- birth certificates of children (including adults);
- certificate of disability of the child (if any).
Popular questions and answers on tax breaks
Are there any concessions on mandatory contributions for investors?
Yes. There are rules in the legislation that exempt investors from personal income tax. They are:
- the time of holding the shares must exceed three years;
- after the specified period, a person can reduce income in the declaration by 3 million rubles. for each reporting period.
For information: a different, more attractive mechanism has been introduced for large investors.
Are there incentives for car buyers?
The current regulations establish only one category of drivers exempted from paying the transport fee. These are the owners of specialized cars for the disabled. The rest of the citizens can take advantage of the innovative state program. She assumes state aid in repayment of interest on a loan when buying certain types of cars. So, in 2017, the budget paid 5.5% of the rate.
Should an agricultural producer make a property deduction for objects included in the list of fixed assets?
In paragraph 4 of Art. 374 of the Tax Code of the Russian Federation establishes a norm that exempts agricultural producers from such a fee. The rule has been in place since 2013. Real estate, which is a fixed asset, is not taxed if it is used in the production of products.
Can a pensioner receive a deduction for the purchase of real estate if he does not work officially?
- they are compensated for part of the costs of acquiring residential premises;
- you can apply if the pensioner had taxable income during the previous three years.
Last changes
From January 1, 2018, the format of application forms for applying to the Federal Tax Service has changed in order to provide tax benefits, including for transport, land, and property taxes.
In Russia, in accordance with the law, citizens of certain categories can receive tax benefits in relation to the private property of individuals.
accrual tax is coming depending on the cadastral, and not the inventory value of the property.
The legislative framework
A description of this tax, as well as the benefits due to its payment, can be found in federal law No. 2003-1 "On taxes on property of individuals"(9.12.1991), which by now includes a number of amendments and changes. Also, in sufficient detail the information necessary for owners is contained in the Tax Code of the Russian Federation (Articles 399-409): on payers, objects of taxation, tax rates, benefits, the procedure for determining property tax and its payment, etc.
The property tax is calculated by the inspectorate at the location of the property owned by individuals, after which a tax notice is sent to the owner, which indicates the amount and tax calculation data.
Owners are now tax notice single form, which reflects data on transport, land taxes and personal property tax.
In the line corresponding to the property tax, you can see data on the year of calculation, taxable property and its location, the size of the tax base, rate, share in the right, benefits and the total tax amount. Information about the property held by citizens is contained in the bodies of Rosreestr.
This type of tax applies to the following property: apartments or rooms, houses, garages, cottages, as well as other buildings. The tax is also calculated on shared ownership with the participation of the above objects.
Until 2016, the inventory value of taxable objects as of the beginning (January 1) of each year served as the tax base for calculating the tax on their property for individuals. You can find out the inventory value of the property for the period up to January 1, 2013 at the BTI branches (an appropriate certificate is issued). The information provided on the website of the Federal Tax Service of Russia will help you find out the tax debt.
In some cases it happens property tax recalculation citizens for previous years in the direction of increasing the amount. This is due to an increase in the inventory value of real estate and untimely submission of the necessary information from the BTI. It should be noted that recalculation is allowed for no more than three years.
If it is necessary to calculate the tax in relation to fractional ownership , then each proportionate share is taken from a certain citizen (determined by multiplying the inventory value of the object by the corresponding share). General tax joint ownership is divided among all owners in equal parts.
It is not uncommon for citizens to not be notified of the need to pay taxes. government bodies on time with appropriate notifications. Then they are required to pay no more than three years prior to receiving a notification from the tax office. For overpaid tax, owners can be carried out refund according to established order.
tax rates
Tax rates for the property of individuals are approved by local authorities, and regional laws, when it comes to Moscow and St. Petersburg.
At the same time, rates cannot exceed the limits set at the federal level. The website of the Federal Tax Service will allow you to get acquainted with local tax rates in more detail when referring to the relevant section.
On the determination of the tax rate The considered type is influenced by factors such as the inventory value and the very number of objects owned by one owner. In the latter case, the calculation proceeds from the total value of the property.
In order to determine the tax rate applicable to a particular property object or objects, it is necessary to know them. total inventory value, which will also be multiplied by the deflator coefficient, which is equal to 1,425 .
For 2019, the calculation of property tax was applied reduction factor 0.4 with the exception of real estate related to the field of trade, Catering and household services.
Starting from 2015, in some constituent entities of the Russian Federation, this tax of citizens is calculated by cadastral value objects. Gradually, until 2019, it is planned to calculate the tax base based on the cadastral value in all regions without exception. You can find out this value in the authorities and on the Rosreestr website. It is also permissible to challenge the value of the property if the owner does not agree with it.
If the tax is calculated on the basis of the cadastral value, then the following are provided: tax deductions in relation to various residential facilities: rooms - 10 sq.m.; apartments - 20 sq.m.; houses - 50 sq. m.
In addition, the authorities of cities such as Moscow, St. Petersburg and Sevastopol have the right to increase the amount of tax deductions.
If the tax base is negative, it is assumed to be zero for the convenience of calculating the amounts that will need to be paid to citizens in order to comply with tax laws.
Property tax at cadastral value assumes a three-level rate:
- 0.1% - regarding residential buildings and other premises for living, garages, parking spaces, as well as objects that have not yet been completed;
- 0.5% - for all other objects;
- 2% - for elite expensive real estate, the cadastral price of which is more than 300 million rubles, as well as shopping centers.
At the same time, regional authorities can reduce the rate to 0 or raise it to 0.3%.
In order to avoid a sharp jump in the tax burden in the regions until 2019, a rule will be applied according to which the tax will increase annually by no more than 20%, after which this coefficient will be canceled.
Tax dates and periods
Property tax is subject to accrual to citizens every year and the basis for certain values is data on the value of real estate, taking into account the coefficient, which is called the deflator to take into account inflationary trends in the economy. Tax payment must be made no later than 1 December of the year following the tax year.
Behind late payment interest may be charged on the amount of the arrears. For non-payment of tax, a citizen can be fined, subject to confiscation of property, and in some cases - criminally liable.
Period, for which property tax is paid, is determined from the time of its acquisition:
- If the object was owned for a whole year, then the same period is taken as a basis.
- In case of ownership of property for less than a year, the tax is paid from the month of registration of ownership.
- Upon receipt of an inheritance - from the month of its opening.
- If the property was recently built, then the tax must begin to be paid from the beginning of the year, which is counted for the year of construction.
- In case of sale, destruction or destruction of property, the collection of tax is terminated from the beginning of the month in which the property no longer belongs to the owner or has ceased to exist.
Who is entitled to tax benefits and how much?
Tax incentives for this tax are subject to detailed regulation using Article 407 of the Tax Code of the Russian Federation.
The tax exemption is the following categories of citizens:
Objects of preferential taxation may perform:
- an apartment or a room in an apartment;
- special premises or structures used for creative activities;
- economic building or structure, with an area of less than 50 square meters. m on land plots for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction;
- garage or car space.
Privileges provided for the entire amount of tax levied on the object owned. Also, it should not be used by the owner in business activities.
To exercise your right to a personal property tax credit, you must provide any tax authority with the following: the documents: a relevant application, passport, pension certificate, title documents for property, technical or cadastral passport of the object.
However, if statement for a benefit was issued by a citizen before December 31, 2014, there is no need to re-submit documents. If a citizen could not exercise his right to benefits on time, then he has the right to apply to the tax office with a request to recalculate the amount of tax and return overpaid Money(no more than three years).
If a citizen who is entitled to tax benefits has several objects of taxation, then benefits are provided in relation to an object of one type to choose from. Until November 1 of the year, which will be tax period application of benefits, beneficiaries provide a notification of the selected objects of taxation for the purpose of assigning benefits for the property tax of individuals. If the relevant notification is not provided on time, the tax benefit will be assigned to one object of each type, for which the tax amount will be maximum.
IN tax code a number of benefits for pensioners. This category of citizens can receive benefits (tax exemption) regarding the following objects of taxation:
The right to a benefit is given to pensioners in relation to one of the objects for each category, for example, if a citizen owns an apartment, a summer house and a garage, then he is completely exempt from paying property tax to individuals. persons. If a citizen has two houses, then in relation to one of them, he will have to pay a tax on his choice.
However, there are cases when pensioners are required to pay taxes to the state:
- If the value of the property exceeds 300 million rubles;
- The property, for which there could be a tax benefit, is used in entrepreneurial activities.
In a relationship land plots tax benefits for pensioners are established by the authorities of each individual region, for detailed information, please contact the territorial office of the Federal Tax Service.
Local authorities also have the right to determine additional categories of beneficiary citizens, for example,.
Actual changes in the calculation of property tax are presented in the following video:
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