Corporate property tax is charged. What property is subject to taxation in Russian organizations. Benefits for individuals

07.11.16 9814 0

Who pays property tax and when

What is property tax

Property tax is a payment to the state for the ownership of immovable objects. You bought an apartment, registered it for yourself - now you are the owner and you have real estate. You have to pay for the right to own it. More properties - more tax liabilities.

Real estate tax is charged once a year by the Federal Tax Service: in the second half of the year, it charges a fee for objects that you owned in the last reporting period. The Federal Tax Service generates a tax notice - a receipt - indicating what and how much you need to pay, and sends it to the owner. We already wrote

If you have a personal account on the tax website, by default, you will not receive any of their notifications by mail. In order for them to come by mail, you need an application for a paper shipment. After registering in your personal account, you can choose whether to continue receiving paper debt receipts by mail or refuse it.

Who pays personal property tax

Property taxes are paid by property owners. It does not matter who lives and is registered in the apartment: the taxpayer will be the one to whom it belongs.

Objects of taxation

Only immovable property is taxed. Which objects are movable and which are immovable, Art. 130 of the Civil Code of the Russian Federation. For example, a car is considered a movable object, while a house, a garage, a room in a communal apartment are considered immovable.

Movable property

The law defines movable property from the opposite: these are any things that are not real estate. For example, a car, money, a TV or a Persian cat. The list of immovable objects is given in the civil code - for property not indicated in this list, property tax is not paid.

The law requires registration of rights to any real estate, but there is no such requirement for movable objects. Do not confuse with the registration of vehicles in the traffic police: when issuing a vehicle passport, the car is registered, and ownership of it is not registered. Due to the TCP, the owner is “tied” to the car, but this is not an analogue of ownership.

Vehicle owners do not pay property tax, but must pay vehicle tax to the state.

Real estate

There is no definition of real estate in the law - it simply gives a complete list of objects that are recognized as such. Not all real estate is subject to property tax. The list of what to pay for is also given in the law: a residential building, an apartment, a room, a garage or a parking space. There are other, more rare objects of taxation.

Taxes on common property in apartment buildings are not paid.

Individual property tax rates

Using the rate calculate the amount of property tax. The tax rate is a percentage of the tax base. The tax base is the value of the object of taxation. For the calculation, they do not take the entire cost - and not the one indicated in the sales contract. The cost of an object is determined by state bodies, and it can be of two types: inventory or cadastral. But it is not necessary to understand the types of cost and deductions: all the data is indicated in the tax notice. The main thing is to check them before paying.

The law sets the basic tax rates for individuals. They depend on the type of object and its value. If it is a residential building, apartment, room or garage - 0.1% of the cost, everything else - 0.5%, but for objects more expensive than 300 million rubles - 2%.

Based on the base rates, each region has the right to establish its own territorial. The specified base property tax rate can be reduced to zero or increased, but not more than three times. For example, the tax rate of 0.1% for residential properties in different regions varies from 0 to 0.3%.

You can find out the property tax rates in your region on the website of the Federal Tax Service. For example, in 2018 in Moscow, regional tax rates coincided with the basic ones: for an apartment worth 8 million rubles they paid 0.1% of the cost, and for expensive property - from 300 million rubles - 2%.

How to calculate personal property tax

The amount per year depends on the rate and tax base. The rate is determined by law and regional authorities. The tax base is the value of the object. It is multiplied by the tax rate and get the amount of property tax.

Until 2014, the inventory value was taken as the tax base. Inventory cost is a legacy calculation scheme that takes into account historical cost and depreciation. The inventory value of the object of taxation is not related to the market value. It was determined by the Bureau of Technical Inventory - BTI. The property owner can obtain a certificate of the amount of the inventory value. You need to contact the BTI at the location of the object.

Starting from 2015, to calculate property tax, they began to use the cadastral value - the price of the object of taxation, calculated according to the Rosreestr scheme. This price is closer to the market. The objects are assessed by employees authorized by Rosreestr.

There are four ways to find out the cadastral value of an object: in the personal account of Rosreestr, in the personal account of the Federal Tax Service, through a tax calculator on the tax website or on a public cadastral map. The inventory and cadastral value are also indicated in tax notices for the relevant years.

In most cases, the cadastral value is higher than the inventory value, so the amount of tax liabilities has increased. The difference can be either three times or ten times.

Let's take a real apartment in Omsk with an area of ​​60 m². The market value of this apartment is 2-3 million. According to the inventory, it cost 230,000 R, and according to the cadastre, it costs 810,000 R - three and a half times more expensive.

In 2015, only 28 regions switched to the calculation of the cadastral value, the rest later. In 2019, eight regions still continue to calculate property tax at inventory cost - these are the Republic of Altai, Primorsky Krai, Irkutsk, Kurgan, Sverdlovsk regions, Chukotka Autonomous District, the Republic of Crimea and the city of Sevastopol.

Personal property tax deductions

Tax deductions apply when calculating property tax on the cadastral value. A tax deduction is an area for which you do not have to pay. The larger the area of ​​the object of taxation, the greater its value. The deduction reduces the area of ​​the property, the tax base decreases, so the total amount of property tax becomes smaller.

Any homeowner has the right to a tax deduction for each object belonging to him. It is accounted for automatically

The tax deduction differs for different real estate objects: for a house - 50 m², for an apartment - 20 m², for a room - 10 m².

For a country house with an area of ​​100 m², the taxpayer will be charged half as much: only for 50 m² instead of 100. For a house with an area of ​​50 m² or less, property tax will not be charged at all.

The area of ​​the Omsk apartment, which we took as an example, is 60 m². So, you will have to pay only for 40 m².

Calculation by cadastral value

To pay real estate tax, you do not need to pre-calculate anything. The tax office will calculate everything itself, and the notification will already indicate the total amount for the reporting period. We'll tell you where it comes from so you can check. If it does not fit, send a message to the Federal Tax Service.

Now there is a transitional period for taxpayers: the property tax is not taken in full, but multiplied by reducing coefficients. But first, let's show how the total amount is calculated.

When calculating the property tax at the cadastral value, it is reduced by a deduction and multiplied by the tax rate. The term of ownership is also important: if it is less than a year, the amount of property tax is proportionally reduced. If you own only part of the object, the tax liability is proportionally divided among all owners.

N = B × S × CPV × D

Here H is the amount of property tax, B is the tax base, or the cadastral value of the object after deduction, C is the property tax rate in the region for this object, CPV is the coefficient of the period of ownership, D is the size of the share of ownership in the object.

To determine the CPV, you need to divide the period of ownership of the object in months by 12. If you bought an apartment before the 15th day inclusive, then this month is considered a full month. If later than this period - the month is not considered.

The taxpayer bought the apartment on June 20 and sold it on December 20. Then June is not taken into account in the period, and December is considered. Ownership period - 6 months. CPV is 6/12, that is, 0.5.

In your personal account on the website of the Federal Tax Service, you can also see the calculation formula. It will not necessarily coincide with ours, because we gave an example without taking into account the reduction factors. To apply them, the organization first calculates the property tax at the inventory cost. How to do this, we will tell further, but first we will calculate the full tax on property according to the cadastre using a real example.

Calculation example

Let's calculate the total amount of property tax at the cadastral value for our apartment in Omsk for 2018. Its cadastral value is 810,000 R. Area - 60 m².

First, apply the tax deduction. To do this, we calculate the cadastral value of one square meter: 810,000/60 = 13,500 R.

The area after deduction is 40 m², so the cost after deduction will be 13,500 × 40 = 540,000 R.

The tax rate for apartments in Omsk is 0.1%

If the taxpayer owned such an apartment for a full year, the CPV is equal to one. If he is the sole owner, D is also a unit.

The total amount of property tax: 540,000 × 0.1% = 540 R.

If the taxpayer owned the apartment for only six months, the CPV would be 0.5.

The total amount of property tax: 540 × 0.5 = 270 R.

And if the taxpayer owns only a quarter of the apartment, D - 0.25.

The total amount of property tax: 540 x 0.25 \u003d 135 R.

Calculation by inventory value

Some regions still charge property tax on inventory value. In other regions, it is calculated in order to then be substituted into the formula for reducing property tax at the cadastral value.

The amount according to the inventory value is also considered by the tax, but for clarity, we will describe how the final amount is obtained. The calculation formula is similar. Only for the tax base they take not the cadastral, but the inventory value, multiplied by the deflator coefficient. The deflator is set by the government.

Tax deductions do not apply.

N \u003d I × KD × S × KPV × D

Here H is the amount of property tax, I is the inventory value of the object, KD is the deflator coefficient, C is the property tax rate in the region for this object, CPV is the coefficient of the period of ownership, D is the size of the share of ownership in the object.

Calculation example

Let's calculate the property tax at the inventory cost for our Omsk apartment. The Omsk region switched to cadastral accounting in 2016, so the last period for calculating the inventory value is 2015. Inventory cost - 230 000 R. The deflator coefficient in 2015 is 1.147.

On the website of the Federal Tax Service we find out the tax rate in Omsk for 2015. For apartments costing up to 300,000 R, this is 0.1%.

Property tax at inventory value: 230,000 × 1.147 × 0.1% = 264 R.

If the tenure of the apartment is six months, the indicated amount will be halved and amount to 132 R.

If the taxpayer owns only a quarter of this apartment, he will pay 66 R.

The property tax on the inventory value turned out to be two times less than on the cadastral one. Therefore, when switching to a new calculation method, reduction factors apply.

Calculation of the cadastral value until 2020

The majority of owners do not yet pay the full amount of property tax at the cadastral value. For a smooth transition to the new tax burden, reducing coefficients were introduced. 2020 is the deadline for the end of the transition period for the regions that started counting in a new way in 2015. Since that time, they were going to take taxes in full, but the conditions changed. Now, in most cases, the amount will be calculated taking into account the reduction coefficients in 2020 and after it.

The amount of property tax is increasing gradually. In the first three years after the transition to the cadastre, the following formula is used:

H \u003d (H1 - H2) × K + H2

Here H is the final amount of property tax for the current year.

H1 - the full amount of property tax according to the cadastre. How it is considered, we told above.

H2 - tax liabilities at the inventory cost for the last period when they were considered. For example, in Moscow it is 2014, in the Omsk region - 2015.

K is a reduction factor. In the first year after the transition to the cadastre, it is 0.2, in the second year - 0.4, in the third year - 0.6.

From the fourth year, the tax office compares the total amount of property tax at the cadastral value with the amount for the previous year. If the total amount has increased by more than 10%, the organization increases the amount of tax liabilities in the current period by 10%. If not more - from now on they take in full size.

The full formula, taking into account all parameters:

H \u003d ((B x C - H2) x K + H2) x CPV x D - L

where L is the tax benefit.

When the amount at the cadastral value is less than the property tax at the inventory value, the reduction coefficients do not apply.

Calculation example

Let's calculate how the property tax for our apartment in Omsk is growing. In 2015, it was taken for inventory, and we paid 264 R. The total amount according to the cadastre is 540 R. Let's assume that the cadastral value will not change.

Growth in cadastral value for the first three years after the transition

• 2016 - (540 - 264) × 0.2 + 264 = 319 R
• 2017 - (540 - 264) × 0.4 + 264 = 374 R
• 2018 - (540 - 264) × 0.6 + 264 = 430 R

From 2019, we compare the total property tax with the amount for 2018. 540 R exceeds 430 R by more than 10%, so the real estate tax for 2019 will be 430 + (430 × 10%) = 473 R.

Let's compare in 2020. 540 R exceeds 473 R by more than 10%, so the property tax for 2020 will be 473 + (473 × 10%) = 520 R.

Let's compare again in 2021. 540 R exceeds 520 R by less than 10%, so we pay the full amount - 540 R. In 2022 and beyond, we also pay this amount.

Benefits for individuals

Not everyone pays property taxes. Some categories are provided with benefits of 100 or 50%.

Tax exemptions are provided only for property that is not used for business activities, such as an apartment, room, house, garage. The benefit can be obtained only for one object of each type.

Grounds for granting tax benefits

Benefits are provided to certain categories of persons, for example, heroes of the USSR and the Russian Federation, disabled people of the first and second groups, participants in the Second World War, military personnel and their relatives, and pensioners. The list of preferential categories is specified in Art. 407 tax code. For them, property tax benefits are equal to 100%.

These are federal benefits, and local governments in the regions add their own to them. You can find them on the FTS website. Local benefits are equal to the full amount of property tax or part of it.

The procedure for granting tax benefits

Benefits are granted upon application to the tax organization. An application for a benefit is submitted once at any time. It is possible even after calculating the property tax, then they will recalculate retroactively. But it is better until April 1 of the next year, then it will be taken into account in the calculation. For example, the deadline for applying for a reduction in the amount of payments for 2019 is until April 1, 2020.

If you have several objects of the same type, indicate in the application for which benefit you want. You can change your choice at least every year, but you need to do this before December 31 of the year for which you will pay. It is possible not to choose a preferential object at all, then the tax authority will by default select the object with the highest cost.

If you own different types of real estate, tax benefits will be provided for each type. Since 2018, when submitting an application, you can not bring documents, but only provide details: the tax office itself will request the data and report the decision.

The pensioner has two apartments: one in Moscow, with a cadastral value of 3 million, the other in Omsk, with a cadastral value of 810,000 R. Since the Moscow apartment is more expensive, by default he will receive a benefit for it. But according to the application, he can choose an Omsk apartment, then he will have to pay for the Moscow one. If we are talking about property tax for 2019, then the choice must be made before December 31, 2019.

This pensioner also has a private house. Since this is a different type of property, you will not have to pay for it either.

An application for the benefit itself, and not for the choice of an object for the benefit, he can submit at any time. If we are talking about property tax for 2019, it is better to meet the deadline before April 1, 2020.

Do children pay property tax?

If the child is the owner of the object or its share, you need to pay property tax for him. Disabled children are eligible for tax credits. In some regions, orphans and minors in large families are also exempt from property tax.

Ownership of real estate imposes on the owner the obligation to pay taxes, every citizen or organization must know when to pay property tax. Failure to fulfill your civic obligations in a timely manner may result in penalties and penalties for each day of delay in payments.

Objects of taxation

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The specific one can be differentiated depending on:

• cadastral valuation of property;
• species and its location;
• the purpose of the land where the property is built.

In the regional municipalities of the Russian Federation, the calculation of the rate can be applied based on the inventory valuation of the property.

The amount of taxation is calculated as the product of the multiplying factor by the inventory estimate under the following circumstances:

If there are no acts on setting rates in local regulatory documents and orders, the calculations are made from the amount of the inventory valuation of objects of property rights.

Responsibility for debts and violation of deadlines

Violating the Tax Legislation of the Russian Federation, citizens and legal entities can be involved in:

• Financial liability on the basis of the Tax Code of the Russian Federation - the accrual of fines, penalties and arrears (Article 116 (part 2) 119, 120, 122 of the Tax Code of the Russian Federation).
• Administrative penalty: recovery in kind of amounts due, including those based on court decisions by opening enforcement proceedings with confiscation of property. In most cases, this applies to organizations that do not provide reliable information on personal income tax, which is equivalent to a violation of the law. (Art. 15.3; 1.9; 15 11 of the Code of Administrative Offenses)
• To criminal prosecution: the imposition of a court sentence for malicious evasion of one's direct obligations to pay fees to the state treasury with time served in correctional institutions, and only a specific citizen, the head of an enterprise, or an accountant can be held liable (Article 198 of the Criminal Code of the Russian Federation)

Eligibility for benefits

The basis for obtaining is a declaration submitted by the applicant to the tax inspectorate at the place of registration of an individual or legal entity.

Completely exempt from tax collection:

• Heroes of the USSR and Russia.
• Full Knights of the Orders of Glory.
• Persons with physical disabilities of I and II categories of disability.
• Disabled since childhood.
• Participants in the Second World War and other military conflicts.
• Civil servants of the Russian army and navy.
• Employees of the Ministry of Internal Affairs, State Security Services.
• Designated persons Government decrees for the provision of social assistance.
• Radiation liquidators, participants in nuclear research and other persons, participants in the development of the state security of the country.
• On the loss of the sole breadwinner of the family.
• Citizens of retirement age and persons equated to them.

And other citizens established by Government orders of the federal or local authorities.

All citizens are provided with a property tax deduction for 1 property with an area of ​​​​not more than 50 square meters. m. to choose from: either exemption from paying a fee for living space in an apartment building, or in suburban construction, or for a parking space in a garage cooperative.

Citizens have the right to exemption from the entire amount of tax due on income received, from all transactions of purchase and sale of property, provided that possession of it exceeds a five-year period.

A property tax is a tax paid to the government for the right to own property.

This is a local tax, so the authorities of the subjects have the right to independently establish the procedure and terms of payment, as well as tax rates within the limits specified in the above laws.

Property tax is imposed on any property that is owned by legal entities and individuals.

Property as an object of taxation

The object of taxation for this tax is movable and immovable property.

Individuals own this property by the right of ownership, and legal entities - by the right of trust management, temporary possession, disposal and under a concession agreement.

movable

The fact that such movable property is mentioned in Art. 2 tbsp. 130 of the Civil Code of the Russian Federation. According to this law, movable property includes things that can move freely with their owner.

Rights to movable property are not subject to mandatory state registration.

Movable property includes:

• money;
• securities;
• animals;
• vehicles;
• debentures;
• other property that does not fall under the real estate category.

real estate

The definition of real estate is given in paragraph 1 of Art. 130 of the Civil Code of the Russian Federation. Real estate, or real estate, is inextricably linked to the land, that is, it cannot be moved.

Real estate includes:

• building;
• structures;
• objects of construction in progress;
• sea ​​vessels;
• space objects;
• aircraft;
• other objects, the movement of which is impossible without harm to their integrity.

Differences

There are a number of differences between movable and immovable property. The first and most important thing is the state registration of rights to this property.

Others include:

1. For real estate, the law requires mandatory state registration of rights. Not for movable property.
2. Real estate is inextricably linked to land, while movable property can be easily moved without harming its integrity.
3. The procedure for acquiring ownership of movable and immovable things is different.
4. When inheriting real estate, the transfer of rights occurs at the place of registration of such an object. When inheriting movable things - at the place of last residence of the testator.
5. Disputes relating to real estate are considered in the courts at the place of registration of such objects. This is stated in Art. 30 Code of Civil Procedure of the Russian Federation. And disputes concerning movable property - at the place of residence of the defendant - Art. 28 Code of Civil Procedure of the Russian Federation.

Video: Property tax: movable - immovable

Who pays property tax in 2014?

Property tax in 2014 is paid by all owners, both legal entities and individuals.

Legal entities (organizations)

According to Art. 373 of the Tax Code of the Russian Federation, taxpayers among legal entities are:

• organizations that own, on the right of trust management, temporary possession, disposal, as well as under a concession agreement, property that is the object of taxation.

Individuals

According to Art. 1 of Law No. 2003-1, taxpayers among individuals are citizens who own property that is the object of taxation by right of ownership.

If the property is in common shared ownership, then the owner is each individual, in proportion to his share in the common property.

If the property is common joint property, then each owner bears equal tax obligations to the state regarding such property.

IP

Individual entrepreneurs pay tax only on the property that they use to carry out their business activities.

They pay at rates for legal entities.

The tax base

For individuals, the tax base for this tax is the inventory value of the property.

If you own several real estate objects, then the total value of these objects is taken to calculate the tax.

You can find out the inventory value of the property from the BTI documents. But, individuals pay tax on notifications sent to them by tax authorities.

For legal entities, there are two tax bases, depending on the object of taxation:

1. The residual value of the property subject to annual depreciation. This data is taken from accounting.
2. Cadastral value - for some real estate objects - such as administrative centers, shopping malls and other objects that are listed in paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation.

Tax systems

There are three main systems of taxation that enterprises apply to carry out their activities. This is:

• general mode;
• simplified mode (USN) - Ch. 26.2 of the Tax Code of the Russian Federation;
• imputed income (UTII) - ch. 26.3 of the Tax Code of the Russian Federation.

USN

USN is a simplified tax regime. Legal entities applying it are exempted from paying a number of taxes. Such as:

• corporate property tax;
• income tax.

Instead, they pay a single tax, which is equal to 6% or 15% of the tax base.

The amount of tax depends on what type of simplified tax system a legal entity or individual entrepreneur applies:

• "income" - the amount of tax payable is equal to 6% of all company income for the reporting period;
• "income minus expenses" - the tax is equal to 15% of all company income for the reporting period, reduced by the amount of expenses for the same period.

UTII

UTII is a single tax on imputed income. It can only be used for certain activities. This is:

1. Provision of household and veterinary services.
2. Retail and catering.
3. Other activities that are listed in paragraph 2 of Art. 346. 26 of the Tax Code of the Russian Federation.

Legal entities and individual entrepreneurs applying this tax regime do not pay the following taxes:

• income tax;
• property tax.

BASIC

OSNO - general tax regime. It is paid by those legal entities that do not apply any of the preferential regimes.

Legal entities located on OSNO pay all taxes:

• personal income tax;
• income tax;
• property tax;
• local taxes - land and transport;
• contributions to all off-budget funds, as well as to the Pension Fund of the Russian Federation.

What do you need to know to pay?

In order to pay property tax, you need to know both the tax base and the tax rate.

Individuals are in a better position - tax inspectors consider the tax for them. And then they send all taxpayers notices of payment.

It is more difficult for legal entities - they independently calculate the amount of tax payable, and then pay advance tax payments during the year.

Bid

For legal entities and individuals, tax rates are different.

In Art. 3 of Law No. 2003-1, the following tax rates for individuals are given:

1. If the inventory value of the property is up to 300 thousand rubles, the tax must be paid at a rate of up to 0.1% inclusive.
2. If the inventory value of the property ranges from 300 to 500 thousand rubles, then the tax rate ranges from 0.1 to 0.3%.
3. If the inventory value of the property is more than 0.5 million rubles, then the tax rate will be from 0.3 to 2% inclusive.

The law establishes the limits for the application of rates, but each subject of the federation can independently set rates without going beyond the limits.

For legal entities, according to Art. 380 of the Tax Code of the Russian Federation, the following tax rates are established:

1. When calculating the tax base from the cadastral value, the rates differ by region - for Moscow in 2014 - 1.5%, in 2015 - 1.7%, in 2016 - 2%. There are no plans to increase interest rates in subsequent years. For regions in 2014 - 1.0%, in 2015 - 1.5%, and in 2016 and subsequent years - the same 2%.
2. When calculating the tax base, based on accounting data, the interest rate cannot exceed 2.2%. Its exact value is set by the subjects of the federation. You can find it on the official website of the Federal Tax Service in relation to a specific subject.

Privileges

The state exempts certain categories of individuals and legal entities from paying property tax.

In Art. 4 of Law No. 2003-1 indicates the following categories of citizens who do not pay property tax:

• heroes of the USSR and Russia, as well as full cavaliers of the Order of Glory;
• disabled people of the 1st and 2nd groups, as well as disabled children;
• participants in the Second World War and other wars where Russia took part;
• "Chernobyl victims" and other citizens who were participants and liquidators of various man-made disasters;
• military pensioners;
• family members of the deceased soldier;
• persons who voluntarily went to the front and held regular positions during the Second World War.

Those legal entities that are listed in Art. 381 of the Tax Code of the Russian Federation. These include:

• institutions of the penitentiary system;
• public organizations of the disabled and other societies that either consist of disabled people or associations of disabled people;
• companies producing pharmaceutical products. This should be their main activity.

These organizations are exempt from property tax only in respect of the property they use for their activities.

Granting benefits is declarative in nature.

Therefore, in order for the state to provide the taxpayer with a tax benefit, it is necessary to write and submit documents that confirm this benefit.

How to calculate

If the tax base is the inventory value of the property, then you can find it out from the BTI documents.

For the calculation, it is necessary to take the inventory value at the beginning of the year. That is, to pay tax in 2014, it is necessary to take the cost of the BTI on 01.01.2013.

If the tax base is the residual value of the property according to accounting data, then it is also taken at the beginning of the reporting year.

In 2014, enterprises pay tax according to the data as of 01.01.2014 in the balance sheet.

If the tax base is the cadastral value of the property, then it can be found on the official website of Rosreestr, or on the official websites of the subjects of the federation.

Timing

The terms of tax payment are set by the subjects of the federation. But they should not contradict the deadlines specified by the Tax Code of the Russian Federation and Law No. 2003-1.

For legal entities, the following payment terms are established:

1. For advance payments - no later than a month from the end of the reporting period, that is, a quarter. Respectively. For the 1st quarter - until April 30, for the 2nd quarter - until July 30, for the 3rd quarter - until October 30.
2. At the end of the year, the tax must be paid no later than March 30 of the following year.

For individuals, the following terms are established, in accordance with paragraph 9 of Art. 5 of Law No. 2003-1:

1. Tax authorities must send notifications before March 01 of the next year.
2. Taxpayers must pay tax by November 01 of the next year.

Reporting

Only legal entities are required to submit property tax returns. Every quarter they hand over calculations on advance payments.

The deadlines for the delivery of settlements for advance payments are defined in paragraph 2 of Art. 386 of the Tax Code of the Russian Federation. For each quarter, it is necessary to submit calculations within a month after the end of the quarter.

Tax at the end of the year, according to p. 3 art. 386 of the Tax Code of the Russian Federation, must be submitted before March 30 of the next year.

According to lawmakers, the property tax in 2015 will increase three times.

This will happen because a general cadastral valuation of real estate will be carried out, and almost the objects will be transferred to the payment of tax on the cadastral value.

And, as you know, it is several times higher than the inventory and residual value of the property.

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Is a local tax, i.e. it is paid to the budget of the municipality (or federal cities of Moscow, St. Petersburg and Sevastopol) in which it is installed and in which the property is located.

Who pays property tax in 2018

Property tax must be paid by individuals who own:

• House;
• living quarters (apartment, room);
• garage, parking place;
• a single real estate complex;
• construction in progress;
• other building, structure, structure, premises;
• share in the property listed above.

Houses and residential buildings located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture, individual housing construction are classified as residential buildings.

Note: for property that is part of the common property of an apartment building (stairwells, elevators, attics, roofs, basements, etc.), you do not need to pay tax.

note that, according to the amendments made to the Tax Code of the Russian Federation by Law No. 401-FZ of November 30, 2016, non-residential buildings (garden and country houses) are equated to residential and are subject to property tax, starting from the period of 2015. In relation to these objects, citizens can claim a privilege (if the tax is calculated at the cadastral value) in the amount of 50 sq.m. non-taxable area. To obtain it, you must contact the tax authority in person or submit an application through the "Personal account of the taxpayer".

How is property tax calculated for 2017

The property tax is calculated by the IFTS, after which it sends a notification to the address of the place of residence of an individual, which contains information on the amount of tax required to be paid.

On January 1, 2015, Chapter 32 of the Tax Code of the Russian Federation came into force, which provides for a new procedure for calculating property tax. According to the new rules, the tax is calculated not on the inventory value of the object, but on the basis of its cadastral value(i.e. as close as possible to the market).

The new calculation procedure is to be put into effect separately by each individual subject of the Russian Federation. Those entities that did not manage to approve the cadastral value of objects before December 1, 2017 and publish the relevant legal act will calculate the tax in 2018 according to the “old” one (based on the inventory value).

Note: all subjects of Russia must completely switch to the calculation of property tax based on the cadastral value before January 1, 2020.

How is the tax on the cadastral value calculated

Tax on the property of individuals, based on the cadastral value of the object, is calculated according to the following formula:

Н to = (Cadastral value - Tax deduction) x Share size x Tax rate

Cadastral value

When calculating the tax, data on the cadastral value of an object are taken from the state real estate cadastre as of January 1 of each year (for new objects - at the time of their state registration). You can find out the cadastral value of the object at the territorial office of Rosreestr.

Tax deduction

When calculating the tax, the cadastral value for the main types of objects can be reduced by a tax deduction:

The authorities of municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to increase the amount of tax deductions described above. If the cadastral value turns out to be negative, then it is taken equal to zero.

Calculation example

Petrov I.A. owns an apartment with a total area of ​​50 sq. meters. Its cadastral value is 3,000,000 rubles. The cost of one sq. meters is equal to 60,000 rubles.

The tax deduction in this case will be: RUB 1,200,000(60,000 rubles x 20 sq. meters). When calculating the tax, it is necessary to take the reduced cadastral value: RUB 1,800,000(3,000,000 rubles - 1,200,000 rubles).

Share size

If the object is in common share ownership

tax rate

Tax rates in each subject of Russia are different, their exact amount in 2018 you can find on this page

The authorities of municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to reduce the tax rate 0,1% to zero or increase it, but not more than three times. Also, depending on the value of the cadastral value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments with a total area of ​​50 sq. meters. The cadastral value of the apartment is 3,000,000 rubles. The tax deduction in this case will be equal to 1,200,000 rubles.

Tax calculation

To calculate the tax, we take the maximum possible tax rate 0,1% .

Substituting all the available data, we get the formula:

900 rub.((3,000,000 RUB - 1,200,000 RUB) x ½ x 0.1%).

How is the tax on the inventory value calculated?

The tax on property of individuals, based on the inventory value of the object, is calculated according to the following formula:

N and \u003d Inventory value x Share size x Tax rate

Inventory cost

When calculating the tax, data on the inventory value submitted to the tax authorities before March 1, 2013 are taken. You can find out this data at the BTI branch at the location of the property.

Share size

If the object is in common share ownership, the tax is calculated for each of the participants in proportion to its share in the ownership of this object. If the property is in common joint property, the tax is calculated for each of the participants in joint ownership in equal shares.

tax rate

Tax rates in each subject of the Russian Federation are different, you can find their exact amount on this page. Please note that tax rates should not exceed the following limits:

Note: depending on the value of the inventory value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments in Moscow. The inventory value of the apartment is 200,000 rubles..

Tax calculation

The tax rate for this apartment is provided in the amount 0,1% .

The property tax in this case will be equal to: 100 rub.(200,000 rubles x ½ x 0.1 / 100).

How is tax calculated under the new rules in the first 4 years

When calculating the tax from the cadastral value, its size turns out to be significantly larger than when calculating from the inventory value. In order to prevent a sharp increase in the tax burden, it was decided: in the first four years (after the introduction of new rules in the region), the tax should be calculated according to the following formula:

H \u003d (H k - H and) x K + H and

H to- tax calculated from the cadastral value of the object ().

H and- tax calculated from the inventory value of the object ().

To– a reduction factor due to which the tax burden will gradually increase by 20% every year.

The coefficient K is equal to:

• 0.2 - in the first year;
• 0.4 - in the second year;
• 0.6 - in the third year;
• 0.8 - in the fourth year.

Starting from the 5th year, property tax must be calculated based on the cadastral value of the object.

Note: tax calculation according to the above formula is carried out only in cases where the tax from the cadastral value is obtained more than from the inventory value.

tax notice

For individuals, property tax is calculated by the tax service, after which it sends a tax notice to their address of residence, which contains information on the amount of tax, the deadline for payment, etc.

Tax notices in 2018 will be sent to residents of Russia from April to November, but not later than 30 days before the due date of payment.

Many property owners mistakenly believe that if they have not received a notification from the tax office, then they do not need to pay property tax. This is not true.

On January 1, 2015, a law came into force, according to which taxpayers in the event of non-receipt of tax notices are obliged to self-report to the IFTS on the presence of real estate objects, as well as vehicles.

The above message with copies of title documents attached must be submitted to the Federal Tax Service Inspectorate in respect of each object of taxation once before December 31 of the next year. For example, if an apartment was purchased in 2017, and there were no notifications about it, then information must be provided to the IFTS by December 31, 2018.

Therefore, in case of non-receipt of a notification, the Federal Tax Service recommends taking the initiative and contacting the inspection personally (you can use this service to make an appointment online).

In the event that a citizen independently reports that he has a vehicle for which tax has not been charged, the calculation of the payment will be made for the year in which the specified report was submitted. However, this condition is valid only if there was no information about the reported object in the tax office. If the notice for payment was not sent for other reasons (for example, the taxpayer's address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message within the prescribed period, the citizen will be held liable under paragraph 3 of Art. 129.1 and fined in the amount of 20% of the unpaid tax amount, for the object for which he did not submit a report.

Property tax due date

In 2018, a single deadline for the payment of property taxes was established for all regions of Russia - no later than December 1, 2018.

note that in case of violation of the deadlines for payment of property tax, a fine for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation will be charged on the amount of arrears. In addition, the tax authority may send a notification to the debtor's employer about the collection of debts at the expense of wages, as well as impose a restriction on leaving the Russian Federation. Individuals will not be charged a penalty for non-payment of taxes.

Payment of property tax

You can pay property tax using a special service on the official website of the tax service.

For this you need:

How to find out tax debt

You can find out if you have tax debts in several ways:

1. By personally contacting the territorial tax authority of the Federal Tax Service at the place of residence.
2. Through the personal account of the taxpayer on the official website of the Federal Tax Service.
3. With the help of a special service on the Unified Portal of Public Services.
4. Through the data bank on the official website of the bailiffs (only for debtors whose cases are in enforcement proceedings).

The amendments to the Tax Code of the Russian Federation, which came into force on January 1, 2015, changed not only the formula for calculating the personal property tax, but also the procedure for obtaining benefits for certain categories of taxpayers. At the same time, the list of beneficiaries remained the same.

Who has the right not to pay property tax?

So, the following are eligible for the benefit:

• Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
• disabled people of groups I and II, disabled children;
• participants in the Civil War and the Great Patriotic War, as well as other military operations to defend the USSR as part of the regular army and partisan detachments, veterans of military operations;
• civilians of the Soviet Army, Navy, internal affairs and state security bodies who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were in cities during this period, participation in the defense of which is credited to these persons in the length of service for the appointment of a pension on preferential terms established for military personnel of units of the army in the field;
• victims of radiation due to the disaster at the Chernobyl nuclear power plant, the Mayak production association, the discharge of radioactive waste into the Techa River and nuclear tests at the Semipalatinsk test site;
• military personnel, as well as citizens discharged from military service to the reserve and having a total duration of military service of 20 years or more;
• persons who were directly involved in the special risk units in the testing of nuclear and thermonuclear weapons, the elimination of accidents of nuclear installations at weapons and military facilities;
• family members of servicemen who have lost their breadwinner;
• pensioners receiving pensions appointed in the manner prescribed by pension legislation, as well as persons who have reached the age of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly life allowance;
• citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities were fought;
• individuals who have received or suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;
• parents and spouses of military and civil servants who died in the line of duty;
• individuals engaged in professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used to organize non-state museums, galleries, libraries open to the public - for the period such use;
• individuals - in relation to economic buildings or structures, the area of ​​\u200b\u200beach of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary, dacha farming, gardening, gardening or individual housing construction.

What items of taxation are covered by the exemption?

In accordance with paragraph 4 of Article 407 of the Tax Code of the Russian Federation, a taxpayer can use the property tax exemption in relation to an apartment or room; residential building; garage or parking space; premises specially equipped for professional activities (creative workshop, atelier, studio, etc.), residential premises used to open non-state museums, galleries, libraries; economic building or structure (up to 50 sq.m.) located on a plot for personal subsidiary farming.

It is important to know that the tax benefit is valid only for one object of taxation of each category. That is, if a beneficiary has two apartments, then he can count on tax exemption only in relation to one of them, but at the same time he may not pay tax on a garage or parking space.

At the same time, the object of taxation should not be used for entrepreneurial activity, because for entrepreneurs (IE) a special tax regime (USNO, UTII, PSN) is applied, according to which they are already exempt from paying tax on property that is used for entrepreneurial activity. Thus, in order for an individual entrepreneur to receive exemption from paying personal property tax, it is necessary to submit an application and documents to the tax authorities confirming that he applies the special regime and uses, for example, an apartment in business activities during the tax period.

The tax benefit does not apply to objects of taxation included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation and paragraph two of paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation. We are talking about administrative, business and shopping centers, as well as non-residential premises designed to accommodate offices, shops, catering facilities, etc. In addition, the exemption does not apply to taxable objects, the cadastral value of each of which exceeds 300 million rubles.

How to take advantage of the property tax exemption?

In accordance with paragraph 6 of Article 407 of the Tax Code of the Russian Federation, in order to use the benefit, a citizen who has the appropriate grounds must submit all the necessary documents to the tax authority at the place of residence or at the location of the property. This must be done before November 1 of the year, which is the tax period, starting from which the privilege is applied to the specified objects. If these documents are not provided, then the tax relief is applied to one of the objects of each category with the maximum calculated amount of tax.

How will the personal property tax be calculated in 2015?

Since 2015, the new tax on property of individuals has been applied in 28 constituent entities of the Russian Federation. The rest of the regions will switch to it within the next five years. The main difference between the new rules is the change in the taxable base from inventory to cadastral, which is as close as possible to the market one. That means you have to pay more.

Read about how the tax on real estate of individuals has changed in the legal instruction 9111.ru.

How is the cadastral value of real estate calculated?

On January 1, 2015, Federal Law No. 284-FZ of 04.10.2014 “On Amendments to Articles 12 and 85 of Part One and Part Two of the Tax Code of the Russian Federation and the Recognition of the Law of the Russian Federation “On Taxes on Property of Individuals” came into force. ". The law introduces a number of changes to the procedure for paying tax on property of individuals.

The main change is the refusal to determine the tax base on the inventory value of property, which takes into account only the costs of building a property and its depreciation. That is, the tax on an apartment in the old fund is very low today, even if the market value of this housing is high - for example, in the historical center of St. Petersburg.

The legislators decided to eliminate this contradiction by changing the tax base from the inventory to the cadastral one, which is as close as possible to the market one, since it takes into account not only the year of construction of the dwelling and its area, but also its location, class and even the economic development of the region where the object is located. The final cadastral value of a particular object will be determined by the state commission. Citizens have the right to challenge her decision in court.

What property will have to pay tax?

The list of objects of taxation, which is listed in Article 401 of the Tax Code of the Russian Federation, has also undergone changes, it now looks like this:

• House;
• living quarters (apartment, room);
• garage, parking place;
• a single real estate complex;
• construction in progress;
• other building, structure, structure, premises.

Among the changes is the appearance in the list of parking spaces, objects of construction in progress and unified immovable complexes, which are a collection of buildings and structures united by a single purpose, inextricably linked physically or technologically, or located on the same land plot. For example, a children's camp or a sports complex.

Dachas disappeared from the list, but their owners were not exempted from the tax. Dachas, like any other residential buildings located on land provided for personal subsidiary, dacha farming, gardening, gardening, individual housing construction, now belong to the category of residential buildings. Property that is part of the common property of an apartment building is not recognized as an object of taxation.

Basic property tax rates

The rates for the new tax will be determined by the regions themselves, focusing on the base rates established by the Tax Code (clause 2 of article 406), which are equal to:

• 0.1% of the cadastral value of residential buildings and premises, unfinished residential buildings, unified immovable complexes, which include at least one residential building (residential building), garages and parking spaces, utility buildings or structures, with an area of ​​​​not more than 50 square meters . m located on land plots of personal subsidiary, dacha farming, gardening, horticulture or individual housing construction;
• 2% of the cadastral value of administrative, business and shopping centers and premises in them, non-residential premises for offices, retail facilities, public catering and consumer services, as well as for property, the cadastral value of which exceeds 300 million rubles;
• 0.5% of the cadastral value of other objects.

These rates may be reduced to zero by regional authorities or increased, but no more than three times.

Property tax in Moscow

An example is the real estate tax rates for individuals, which are set in Moscow.

• 0.1% - for property, the cadastral value of which is less than or equal to 10 million rubles, as well as for garages and parking spaces.
• 0.15% - for objects with a cadastral value from 10 million rubles to 20 million rubles inclusive.
• 0.2% - for property whose cadastral value will be in the range of 20 million rubles to 50 million rubles inclusive.
• 0.3% - for those real estate objects whose cadastral value exceeds 50 million rubles, but less than 300 million rubles. inclusive, as well as for unfinished residential buildings.
• 2% - for administrative, business and shopping centers and premises in them, non-residential premises for offices, retail facilities, public catering and consumer services, as well as for property, the cadastral value of which exceeds 300 million rubles.
• 0.5% - in relation to other objects.

Property tax exemptions

To avoid a sharp increase in the tax burden on the population, legislators have forbidden regional authorities to increase the tax by more than 20% annually, that is, the tax will have to be multiplied by a factor of 0.2.

In addition, there is a tax deduction, which is equal to the cadastral value of 20 sq.m. for an apartment, 10 sq.m. for a room, and 50 sq.m. for a residential building. This means that, for example, having an apartment of 50 sq. m., the owner will pay tax on the cadastral value of its 30 sq.m.

Example of real estate tax calculation in Moscow

Ivan Ivanov owns an apartment of 55 meters in a residential area of ​​Moscow. Its inventory value is 299 thousand rubles, the cadastral value is 8 million rubles. According to the old rules, the amount of tax from such an apartment will be calculated according to the formula: the inventory value multiplied by the tax rate, which is equal to 0.1% for apartments with an inventory value of less than 300 thousand rubles (Law of the City of Moscow dated October 23, 2002 N 47 “On personal property tax rates")

299,000 x 0.1% = 299 rubles.

According to the new rules, the tax base for Ivan Ivanov's apartment is defined as its cadastral value reduced by the cadastral value of 20 square meters of the total area of ​​this apartment. Accordingly, the tax will have to be paid from the cadastral value of (55 - 20) 35 sq.m. housing, which will be equal to 5,090,909 rubles.

5,090,909 * 0.1% = 5,091 rubles.

To get the final amount, you must apply the formula described in Article 408 of the Tax Code of the Russian Federation.

H \u003d (H1 - H2) x K + H2

H - the amount of tax payable; H1 - the amount of tax at the cadastral value; H2 - the amount of tax at the inventory cost; K - reduction factor (0.2 - the first year; 0.4 - the second year; 0.6 - the third year; 0.8 - the fourth year.)

(5,091 - 299) x 0.2 + 299 \u003d 1257 rubles.

Thus, the amount of property tax for Ivan Ivanov will more than quadruple in a year - from 299 rubles in 2014 to 1257 rubles in 2015.

Which regions have switched to the new property tax?

Legislators provided for the right of regions to gradually switch to a new tax. The pioneers were 28 Russian regions: Buryatia, Tatarstan, Ingushetia, Mordovia, Karachay-Cherkessia, Komi, Udmurtia, Bashkortostan, Moscow, Novgorod, Sakhalin, Amur, Magadan, Novosibirsk, Ivanovo, Vladimir, Nizhny Novgorod, Samara, Tver, Yaroslavl, Ryazan, Arkhangelsk, Pskov, Penza regions, Moscow, Yamalo-Nenets Autonomous Okrug, Khanty-Mansi Autonomous Okrug, Trans-Baikal Territory.

The rest of the regions will study the experience of their neighbors and decide on the timing of the introduction of a new tax and the amount of regional rates in the coming years.