Lease of premises from an individual employee. In which taxpayer to pay personal income tax under a lease agreement with an individual. Consequences for committing illegal business activities

Any citizen who rents out his property expects to receive a fee for this, that is, he will receive passive income. But, as you know, from any income received, absolutely everyone is obliged to pay tax to the state treasury.

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These funds will be used to pay salaries to civil servants, teachers, doctors and law enforcement officers. Therefore, the state strictly monitors the receipt of funds from the incomes of citizens, including when renting non-residential premises.

Does the individual pay tax?

According to the articles of the Tax Legislation (), the tax rate on income received for citizens of our country is 13% of the final amount. This means that a citizen is obliged to deduct 13 percent of the rent to the state.

Many irresponsible citizens by all means do not want to share with the state part of the funds received from the rental of non-residential premises, and therefore do not prescribe this article in the annual declaration.

But if all calculations are made through the banking structure, then one way or another, the financiers send this information to the tax authorities - an unknown source of income, and here the strictest inspection by the inspectorate cannot be avoided.

Having received information about the concealment of income, the tax inspector can recognize such actions as entrepreneurial activity and apply to the court for recovery, and this will be strictly considered by the court.

The court will issue a judgment on punishment if, during the proceedings, it is established:

• non-residential premises purchased for the purpose of renting;
• the area is intended to generate income, and not for the needs of the entrepreneur or his family;
• the premises are leased to a legal entity.

Even one of these circumstances should encourage a citizen to register his type of activity as an individual entrepreneur.

And if he is a law-abiding citizen, then using a simplified type of taxation, you can significantly save on deductions to the budget instead of the prescribed 13%, he will be able to pay only 6.

With this approach to their rights and obligations, a citizen receives the legal status of his activity, and no regulatory authorities will have serious claims against him.

Bet size

A citizen, as an individual, has the right to dispose of his personal property at his own discretion, including leasing it to the same citizens, organizations or companies.

At the same time, he will have the status of a tax agent, that is, he is obliged not only to deduct taxation on his property, like all our other citizens, but also on all income received from him by leasing in the form of personal income tax.

But the tax can also be paid by the company that rents non-residential premises, but if this did not actually happen, then the individual must independently make all the calculations and submit a declaration on the annual income received from the rental of non-residential premises.

Since the tenant is an individual, he can independently choose the form of entrepreneurial activity, as the most acceptable option for complying with the law:

• simplified taxation system;
• single taxation;
• patent system of activity.

In the first type of activity (and this is the most common type), the taxpayer can pay tax either only on income received at a rate of 6%, or on income minus expenses spent on maintaining the premises, but already at a rate of 15% of the amount of profit received.

Few people choose a single system from individual entrepreneurs; this form is best suited for large enterprises with a large annual turnover of funds.

Under the patent system, an individual entrepreneur pays the cost of a patent once a year, based on all permitted types of entrepreneurial activity, which may include leasing non-residential premises for production workshops, shops, beauty salons or repair shops.

But the entrepreneur will be required to indicate the code of activity so that the tax office can correctly calculate the cost of the patent, and the final profit, which should not exceed 60 million per year.

How to calculate

The amount of income received is usually calculated on the basis of agreements between the landlord and the tenant. And if the contract stipulates the condition for paying utility bills, garbage collection or security by the tenant himself, then this cannot be called an expense.

That is, it turns out that if the owner of the premises renting it out is registered, for example, as an individual entrepreneur, then it is no longer possible to apply taxation under the simplified tax system minus the expenses incurred.

Therefore, everything that was calculated for you as rent will be considered income, and a calculation of 13% is made from the annual amount.

But if all utility bills and maintenance of the premises are paid by the landlord, then he has the right to apply the form of taxation minus these same expenses, however, income is calculated at a rate of 15%.

And if you make accurate calculations, then sometimes the form of income-expenses is even more profitable than paying the rate only for the income received from renting out non-residential premises.

But these rates apply only to an entrepreneur working under the simplified tax system, and renting out more than one, but maybe several premises at once.

But for those who have rent as the main type of business and have a large financial turnover, they will no longer be allowed to use the simplified taxation system, and they will have to pay taxes on UTII, that is, imputed taxation, which includes taxes not only on income received, but also social and other taxes.

Payment of tax when renting non-residential premises by an individual

Payment can be made only on the basis of a declaration filed by an individual on the annual income received in the form of personal income tax. Moreover, a declaration with the calculated amount of taxation should be submitted before April 30 of the year following the reporting period.

After filing the declaration, a desk audit of the submitted information will be carried out, according to its result, the taxpayer will receive a notification about the correctness or incorrectness of the information for calculating the tax base.

If all the data is entered and filled out correctly, you can proceed to pay the tax.

Additional documentation can be attached to the declaration - a copy of the lease agreement and documents confirming expenditure transactions.

The deadline for payment is July 15, for late payment the inspection may additionally calculate penalties, and for malicious evasion and penalties.

You can submit a declaration either by registered mail, with a description of the attachment, or download from the personal account of the taxpayer of the Federal Tax Service of the Russian Federation.

To upload the declaration to the attached inspection, you must obtain login information when visiting the unit in person.

In the personal account of the taxpayer, select from the control panel - documents, and follow the link to submit a declaration in the form of personal income tax

Here, the developers offer to download a special program that will help a simple user fill in all the positions of the declaration correctly and check the already prepared document.

In order for the declaration to be sent encrypted, the portal user must register an electronic signature, it is created and sent to a special storage server of the Federal Tax Service of the Russian Federation.

After uploading all the required documents to verify the entered information, the taxpayer signs all the data with an electronic signature and uploads it to the server.

After some time, a notification of acceptance of documents will be sent to the attached e-mail, and in case of inaccuracy of the data, a notification of the necessary correction will also be sent.

This method of submitting and paying for the declaration directly from the website page allows you to significantly save time and nerves, standing idle in live queues to the attached tax inspector.

But even after filing the usual paper version of the declaration, payment can only be made after the tax office sends a registered notice with a payment receipt to the registered postal address.

Liability for non-payment

For a citizen who evades his direct obligation to pay taxes to the state treasury, a different degree of responsibility is provided:

• operational response. If the taxpayer does not submit the required documentation for calculating taxes within a certain time frame, then the inspector may block the bank account for cash withdrawal by the lessor. But this can be avoided if you promptly file everything yourself or correct an incorrectly filed declaration;
• the imposition of penalties in the amount of 10% in the form of additional charges for missing an item for taxation in the declaration or maintaining incorrect tax records, with an underestimation of the actual amounts of transfers;
• the lessor will pay 5% of the total amount of taxation if all reporting documentation is not submitted within 6 months. The amount can increase by 10% for each overdue month, but not more than 30%. The fee is charged from 181 days from the date of delay;
• for each day of delay, penalties will be charged in the amount of 0.003% of the Central Bank's refinancing rate.

An organization that has entered into a lease agreement for premises with an individual fulfills the obligations of a tax agent - when transferring rental payments, it withholds personal income tax and pays tax to the budget. In the article, we will analyze how the lease of premises from an individual is documented, as well as find out the features of taxation in the payment of rental payments and compensation for operating costs.

Lease agreement with an individual: we draw up correctly

The cooperation of an organization with an individual lessor begins with the execution of a lease agreement.

When drawing up a lease agreement, the parties must comply with the norms established by the Civil Code of the Russian Federation. In particular, the contract must contain the following mandatory details:

• name of the document, place, date of compilation;
• names of the parties in the preamble (full name of the organization, full name of the individual);
• Full name, position of the signatory on the part of the tenant (as a rule, the director), the basis for representing the interests of the organization when concluding the contract (charter, power of attorney);
• legal address of the organization, address of residence of an individual;
• bank details of the parties.

Read also article ⇒

The text of the agreement should be arranged in the following sections:

The tenant accepts the right to use the premises after signing the acceptance certificate ⇒ .

The procedure for returning the premises at the end of the lease or in connection with early termination of the contract is accompanied by the signing of a return certificate ⇒ .

State registration of a lease agreement with an individual

A lease agreement concluded between an organization and an individual who is not an individual entrepreneur is not subject to mandatory notarization. At the same time, on the basis of paragraph 2 with. 609 of the Civil Code of the Russian Federation, a lease agreement (including with an individual lessor) valid for more than 1 year must go through the state registration procedure.

State registration of lease agreements is carried out by the territorial bodies of Rosreestr. According to the Civil Code of the Russian Federation, a lease agreement is recognized as valid and enters into force only upon condition of its state registration.

Leasing premises from an individual: taxation, insurance premiums

When renting premises from a citizen who is not a self-employed person, the organization, acting as a tax agent, is obliged to withhold and pay personal income tax to the budget, calculated from the amount of rental payments at the current tax rate. This requirement is established by paragraph 2 of Art. 226 of the Tax Code of the Russian Federation.

The tenant is a tax agent for personal income tax

The tenant organization calculates personal income tax, deducts the amount from the income of the individual lessor and pays tax to the budget in each case of transfer of rental payments. The landlord receives the amount of the rent minus the tax withheld:

Lease payment fact \u003d Lease payment agreement - personal income tax,

where RentPayment fact- the amount of the lease payment actually transferred to the lessor;
RentPayment agreement- the amount of the lease payment according to the contract;
Personal income tax - the amount of tax withheld, calculated at the established rate (generally - 13% of the rental payment).

When renting premises from an individual, personal income tax is subject to withholding both in the case when the amount of tax is specified in the lease agreement, and provided that this provision is not provided for by the agreement (see letter of the Ministry of Finance No. 03-04-05 / 49369 of 08.27.2015 ).

The deadline for payment of personal income tax by a legal entity-tax agent is no later than the day following the day the lease payment is transferred to an individual lessor.

Consider an example . Prizma LLC and citizen Barsukov signed a lease agreement for non-residential premises, according to which the rent is 7.303 rubles per month.

"Prisma" pays rent payments to Barsukov on a monthly basis until the 20th day of the current month.

On 10/18/2018, Prizma's accountant transferred rent to Barsukov for October 2018 (minus personal income tax):

7.303 rub. - (7.303 rubles * 13%) \u003d 6.353.61 rubles.

"Prisma" is obliged to transfer personal income tax to the budget no later than 10/19/2018.

Insurance premiums

Lease payments paid by a legal entity-tenants in favor of an individual are not subject to taxation by insurance premiums. In accordance with paragraph 4 of Art. 420 of the Tax Code of the Russian Federation, an organization renting premises from an individual is not required to pay contributions for mandatory pension, medical, social insurance.

The organization plans to rent premises from an individual who is not an individual entrepreneur. The premises has the status of non-residential stock, will be used as a store.
Does the organization have the right to enter into this lease agreement? What is the procedure for paying an individual under a lease agreement? Does the organization have the duties of a tax agent for personal income tax in this situation?

After considering the issue, we came to the following conclusion:
The organization has the right to rent premises from an individual who is not an individual entrepreneur.
The organization transfers the amount determined by the lease agreement (excluding personal income tax) to an individual to his bank account or issues it in cash from the cash desk.
The taxes provided for by law, namely personal income tax, the lessor, as a tax agent, withholds from an individual and transfers to the budget.

Rationale for the conclusion:
Based on paragraph 1 of Art. 213 and Art. 130 of the Civil Code of the Russian Federation, an individual has the right to own non-residential premises.
The right to lease property (including non-residential premises) belongs to its owner (Article 608 of the Civil Code of the Russian Federation). At the same time, a citizen can carry out activities for the lease of property as an individual who is not an individual entrepreneur (IP), since the law does not require the registration of an individual as an IP to carry out such activities.
Entrepreneurial is an independent activity carried out at one's own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law (paragraph three, clause 1, article 2 of the Civil Code of the Russian Federation).
According to paragraph 1 of Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur.
The implementation by an individual of entrepreneurial activity without state registration, depending on the circumstances, may be the basis for bringing him to administrative (part 1 of article 14.1 of the Code of Administrative Offenses of the Russian Federation) or criminal (article 171 of the Criminal Code of the Russian Federation) liability.
The presence in the actions of a citizen of signs of entrepreneurial activity may be evidenced, in particular, by the following facts:
- production or acquisition of property for the purpose of subsequent profit from its use or sale;
- economic accounting of operations related to the implementation of transactions;
- the interconnectedness of all transactions made by a citizen in a certain period of time;
- stable relations with sellers, buyers, other contractors.
If these signs are present, an individual must register as an individual entrepreneur. However, the mere fact of making transactions on a reimbursable basis by an individual is not enough to recognize the activities carried out by him as entrepreneurial. Similar conclusions are contained in the clarifications of the Ministry of Finance of Russia (letters of the Ministry of Finance of Russia dated 01.06.2010 N 03-04-05 / 3-302, dated 17.11.2009 N 03-04-05-01 / 808, dated 14.01.2005 N 03-05- 01-05/3).
Therefore, in the absence of the above signs, an individual has the right to lease out his property without registering as an individual entrepreneur.
These conclusions take into account the position expressed by the Plenum of the Supreme Court of the Russian Federation in Resolution No. 23 of November 18, 2004 "On Judicial Practice in Cases of Illegal Business and Legalization (Laundering) of Money or Other Property Acquired by Crime." In paragraph 2 of this resolution, the Supreme Court of the Russian Federation indicated that in cases where a person not registered as an entrepreneur acquired residential premises or other real estate for personal needs or received it by inheritance or under a donation agreement, but due to the absence of the need to use this property temporarily rented or rented out and as a result of such a civil law transaction received income (including on a large or especially large scale), the deed by him does not entail criminal liability for illegal entrepreneurship (Article 171 of the Criminal Code of the Russian Federation).
The Ministry of Finance of Russia, in a letter dated 04.28.2005 N 03-01-11 / 2-81, indicated that if an individual rents out his premises, acquired for personal needs, state registration as an individual entrepreneur is not required.
Resolution of the RF Armed Forces dated June 30, 2006 N 53-AD06-2 also notes that individual cases of the sale of goods, performance of work, provision of services by a person not registered as an individual entrepreneur do not constitute an administrative offense under Part 1 of Art. 14.1 of the Code of Administrative Offenses of the Russian Federation, if the quantity of goods, their assortment, the volume of work performed, services rendered and other circumstances do not indicate that this activity was aimed at systematic profit.
However, it should be borne in mind that, in accordance with paragraph 4 of Art. 23 of the Civil Code of the Russian Federation, a citizen who carries out entrepreneurial activities without forming a legal entity, without appropriate registration, is not entitled to refer, in relation to transactions concluded by him, to the fact that he is not an entrepreneur. The court may apply to such transactions the rules of the Civil Code of the Russian Federation on obligations related to the implementation of entrepreneurial activities.
As noted in the letter of the Federal Tax Service of Russia for the city of Moscow dated January 25, 2008 N 18-12 / 3 / 005988, if operations for the lease of property (lease) or operations for the sale of property are carried out in the presence of signs of economic and entrepreneurial activity, physical a person is obliged to register as an entrepreneur without forming a legal entity.
Thus, it should be borne in mind that, depending on specific situations (for example, when leasing non-residential premises owned by an individual that cannot be used (not intended for use) by an individual for personal needs), the court may consider the actions of an individual as carried out for the purpose of making a profit and recognize such activity as entrepreneurial.
In addition, entrepreneurial activity may be indicated, for example, by the conclusion of an agreement for a period of more than one tax period (calendar year) or its prolongation for the next period, repeated receipt of income, repeated conclusion of lease agreements with the same legal entity, etc. . (letter of the Federal Tax Service of Russia for Moscow dated April 15, 2005 N 18-12 / 3 / 26639, resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated April 28, 2004 N A38-4668-5 / 85-2004).
In the situation under consideration, an individual, when renting out non-residential premises that are not intended for personal use, has tax risks of recognizing this activity as entrepreneurial. This, in particular, can happen during a tax audit of a tenant - an individual entrepreneur.
To eliminate the adverse consequences associated with the possible recognition of the activity of an individual in the lease of property as an entrepreneurial one, the owner of the premises can register as an individual entrepreneur and pay taxes on income from the lease of property in accordance with the applicable taxation system.
The organization can pay for the rented premises both in cash and in a non-cash form, since according to clause 1.2 of the Regulation of the Bank of Russia of 19.06.2012 N 383-P, payers, recipients of funds are legal entities, individual entrepreneurs, individuals engaged in in accordance with the procedure established by the legislation of the Russian Federation in private practice, individuals (hereinafter referred to as clients), banks.
In accordance with paragraph 1 of Art. 207 of the Tax Code of the Russian Federation, in particular, individuals who are tax residents of the Russian Federation are recognized as payers of personal income tax. For them, the object of taxation is income received from sources in the Russian Federation and (or) from sources outside the Russian Federation (clause 1, article 209 of the Tax Code of the Russian Federation).
The amount of rent received by an individual from the lease of property located in the Russian Federation refers to income received from sources in the Russian Federation (clause 4, clause 1, article 208 of the Tax Code of the Russian Federation). These incomes are subject to personal income tax at a rate of 13% (clause 1, article 224 of the Tax Code of the Russian Federation).
According to paragraphs. 1 p. 1 art. 223 of the Tax Code of the Russian Federation, when receiving income in cash, the date of actual receipt of income is determined as the day of payment of income, including the transfer of income to the taxpayer's accounts in banks or, on his behalf, to the accounts of third parties.
In accordance with paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, Russian organizations from which or as a result of relations with which the taxpayer received income (with the exception of income in respect of which the calculation and payment of tax are carried out in accordance with Articles 214.1, 214.3, 214.4, 214.5, 227, 227.1 and 228 Tax Code of the Russian Federation), are required to calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Art. 224 of the Tax Code of the Russian Federation. At the same time, such organizations are called tax agents.
A similar position is set out in a number of clarifications from the Ministry of Finance of Russia and tax authorities (see, for example, letters from the Ministry of Finance of the Russian Federation dated 06.12.2010 N 03-04-06 / 3-290, dated 16.08. 07/20/2009 N 03-04-06-01 / 178 and the Federal Tax Service of Russia for Moscow dated 04/07/2008 N 28-10 / [email protected]). A similar position is reflected in the resolution of the Federal Antimonopoly Service of the North-Western District of May 14, 2010 N A66-9581 / 2009.
Thus, when paying rent to an individual, an organization should withhold the amount of personal income tax and transfer it to the budget (clause 4, article 226 of the Tax Code of the Russian Federation).
At the same time, the consent of an individual taxpayer is not required to perform the duties of a tax agent of an organization.
For failure to perform or improper performance of the duties assigned to him, the tax agent is liable in accordance with the legislation of the Russian Federation (Article 24 of the Tax Code of the Russian Federation). So, according to Art. 123 of the Tax Code of the Russian Federation, illegal non-withholding and (or) non-transfer (incomplete withholding and (or) transfer) within the period established by the Tax Code of the Russian Federation of tax amounts subject to withholding and transfer by a tax agent, entails a fine in the amount of 20% of the amount subject to withholding and (or) enumeration.
Due to the fact that the organization acts as a tax agent, it is obliged to provide information in the form 2-NDFL "Information on the income of an individual for 20__", approved by order of the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-3 / [email protected] Information is submitted to the tax authority at the place of registration of the organization (tax agent) no later than April 1 of the year following the expired tax period (clause 2, article 230 of the Tax Code of the Russian Federation).
At the same time, there is another point of view.
In the letter of the Federal Tax Service of Russia for Moscow dated March 18, 2011 N 20-14 / 4 / [email protected] the tax authorities explain that taxpayers who have received income under a lease (lease) agreement must independently calculate the amount of tax payable to the relevant budget, in the manner prescribed by Art. 225 of the Tax Code of the Russian Federation. A similar position is reflected in the resolutions of the Federal Antimonopoly Service of the Volga District of May 18, 2009 N A12-16391 / 2008, the Federal Antimonopoly Service of the West Siberian District of September 10, 2009 N F04-5077 / 2009 (13200-A03-46).
Some arbitration courts note that if a lease agreement concluded by an organization with individuals who are not its employees does not provide for the organization’s obligation to withhold and pay personal income tax from the rent to the budget, then it is not obliged to do this (see, for example, the decision of the Federal Antimonopoly Service of the Moscow district dated 04.09.2009 N КА-А40/8534-09).
In the decision of the Federal Antimonopoly Service of the Moscow District dated November 30, 2010 N KA-A40 / 14545-10 in the case N A40-10432 / 10-140-112, the judges, guided by the provisions of Art. 45, paras. 4 p. 1 art. 228 of the Tax Code of the Russian Federation, indicated that the personal income tax had to be paid by the individuals themselves - the lessors, since the lease agreements indicated that the payment of the personal income tax is made by the individual - the lessor independently.
Despite the existence of such decisions in favor of tenant organizations, in our opinion, if a non-residential premises lease agreement is concluded between an individual and an organization, then the organization, as a tax agent, must calculate, withhold and pay personal income tax on the amount of rent. A different position on this issue will have to be defended in court.
In order to avoid possible misunderstandings, we recommend that you specify in the lease agreement the procedure for paying personal income tax in the case of renting property from an individual.
The procedure for paying insurance premiums to the Pension Fund of the Russian Federation (PFR), the Social Insurance Fund of the Russian Federation (FSS), the Federal Compulsory Medical Insurance Fund (FFOMS) is determined by the Federal Law of July 24, 2009 N 212-FZ (hereinafter - Law N 212-FZ) .
The object of taxation of insurance premiums for organizations, individual entrepreneurs that make payments to individuals are, in particular, payments and other remuneration accrued in favor of individuals in the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services (part 1 article 7 of the Law N 212-FZ).
In accordance with part 3 of Art. 7 of Law N 212-FZ, payments and other remunerations made under civil law contracts, the subject of which is the transfer of ownership or other real rights to property (property rights), and contracts related to the transfer to use of property (property rights), with the exception of contracts for the author's order, contracts for the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements for granting the right to use a work of science, literature, art.
The property lease agreement is directly related to the transfer of property (property rights) for use. Accordingly, the rent is not subject to insurance contributions to the PFR, FSS, FFOMS (see also the letter of the Ministry of Health and Social Development of Russia dated March 12, 2010 N 550-19).
Insurance contributions for compulsory social insurance against accidents at work and occupational diseases are payable in accordance with Federal Law No. 125-FZ of July 24, 1998 (hereinafter referred to as Law No. 125-FZ).
The procedure for calculating and paying contributions for this type of insurance is regulated by Decree of the Government of the Russian Federation of March 2, 2000 N 184 "On Approval of the Rules for Calculating, Accounting and Spending Funds for Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" (hereinafter referred to as the Rules).
In accordance with paragraph 1 of Art. 20.1 of Law N 125-FZ, as well as clause 3 of the Rules, insurance premiums are charged, in particular, on payments and other remuneration paid by the insured in favor of the insured person under civil law contracts, if in accordance with such contracts the insured is obliged to pay insurance premiums to the insurer contributions.

Note:
Costs associated with the payment of lease payments are included in expenses based on:
- pp. 10 p. 1 art. 264 of the Tax Code of the Russian Federation - as part of income tax expenses as rental payments for leased property (including land plots) related to other expenses associated with the production and sale of goods, works or services;
- pp. 4 p. 1 art. 346.16 of the Tax Code of the Russian Federation - as part of expenses under the simplified tax system as rental (including leasing) payments for leased (including leased) property.
From 01.01.2012 the Tax Code of the Russian Federation was supplemented by section V.1. "Related parties. General provisions on prices and taxation. Tax control in connection with transactions between related parties. Pricing agreement".
The concept of interdependent persons for tax purposes is disclosed by Art. 105.1 of the Tax Code of the Russian Federation.

Prepared answer:
Legal Consulting Service Expert GARANT
Gusikhin Dmitry

Response quality control:
Reviewer of the Legal Consulting Service GARANT
professional accountant Rodyushkin Sergey

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

In this article, we will consider the issue of accruing and paying income tax when paying rental payments for renting premises.

Legislative regulation of the issue

Legislative regulation of the issue is carried out mainly by the Tax Code of the Russian Federation, its articles and other regulatory legal acts of the Russian Federation.

Duty to pay VAT

The obligation to pay tax on the income of individuals is established by Article 226 of the Tax Code of the Russian Federation, which states that enterprises, as a result of relations with which the taxpayer has received any income, are tax agents. That is, such firms and entrepreneurs should:

1. Calculate the amount of tax;
2. Withhold the amount of calculated personal income tax;
3. Transfer the amount of tax to the budget;
4. Provide reporting on all amounts of personal income tax withholding.

Important! When paying rent to an individual, a company or individual entrepreneur, regardless of the method of payment - in cash or non-cash, is obliged to withhold personal income tax from the payment amount.

How to calculate the amount of tax

Calculating the amount to be withheld and transferred to the budget is very simple - it is equal to the product of the amount of the rent and the tax rate. The tax rate is determined by Article 224 of the Tax Code of the Russian Federation and is equal to:

Thus, the amount of the tax liability in most cases will be determined by the formula:

Rent amount * 13% = Personal income tax amount

Example 1

Individual entrepreneur Ivanov Petr Alekseevich rents a room for a trading booth in a building that belongs to Ivan Yuryevich Petrov. The amount of the rent is 20,000 rubles per month. The tax amount will be calculated as follows:

20000 * 13% = 2600 rubles - the amount to be withheld per month.

For payment to Petrov I.Yew. after tax deduction will be 20000-2600=17400 rubles.

The amount of personal income tax that Ivanov P.A. must transfer to the tax equal to 2600 rubles.

How to fill out 6-personal income tax

The obligation to submit a 6-NDFL report arises when an organization or entrepreneur becomes a tax agent in relation to personal income tax. Thus, when renting premises from an individual, and therefore withholding and transferring income tax, an organization or individual entrepreneur needs to submit a 6-NDFL calculation to the tax office. The calculation of 6-NDFL is filled out in such a situation as follows:

Line 100 and 110 according to the Tax Code article 223 will be filled with the same number - the date of actual payment of rent. Because the tax withholding date will be the date on which the company paid the rent. And line 120 will be filled with the date of the next business day.

Example 2

Astra LLC accrued rent to Ivanov I.T. March 25, 2018 in the amount of 10,000 rubles. The payment of this fee occurred on March 26, 2018. The payout amount is:

10000-10000*13%=8700 rubles. The amount of personal income tax is 1300 rubles. An entry in 6-NDFL must be made when submitting a report for the first quarter of 2018:

Line 100 - 03/26/2018

Line 110 - 03/26/2018

Line 120 - 03/27/2018

Important! If the due date falls on a non-working day, it is postponed to the first working day.

Delivery of certificate 2-NDFL

If an enterprise or individual entrepreneur paid rent to an individual, then it is obliged to submit, in addition to the 6-NDFL report, a 2-NDFL certificate to the tax office. This reporting form is submitted once at the end of the year. The amounts of rent payments will be indicated in it with the income code 1400.

Today, all commercial activities conducted by residents of the Russian Federation are subject to all kinds of taxes without fail.

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Almost all points regarding this issue are covered in the legislation as detailed as possible.

Moreover, this also applies to the delivery of various kinds of premises by individual owners - both residential and commercial.

It is mandatory to pay personal income tax within the time limits specified in the current legislation, since otherwise there is a high probability of imposing penalties from the Federal Tax Service.

General information

An individual renting premises of various types for rent needs to deal with the following points in as much detail as possible:

• definitions;
• conclusion of an agreement;
• legal grounds.

A good knowledge of the legislative framework will allow you to avoid legal difficulties associated with registration and other important points.

Definitions

The fundamental concepts that you need to understand in order to successfully conduct business are:

• individual;
• personal income tax;
• state registration;
• individual entrepreneurship.

Conventionally, all real estate that can be rented out can be divided into two categories:

• a commercial;
• residential.

But regardless of its type, when making a profit from its delivery, a personal income tax should be paid to the budget.

Moreover, this payment must be made in any case - if the owner leases the property both as an individual and as a legal entity (IP).

State registration means registration in a special register. Individuals who rent out real estate do not need to.

This document is the legal basis for conducting commercial activities of the type in question.

Conclusion of an agreement

A prerequisite for the legality of conducting activities of this type is a lease agreement.

It can be drawn up in free form, but must fully comply with the provisions of the Russian Federation.

According to the chapter indicated above, the following sections must be present in the document of the type in question:

• place and date of conclusion of the contract;
• full name:
• landlord;
• tenant;
• territorial location;
• available engineering communications (ventilation, heat supply, electricity, etc.);
• rent, the procedure for calculating it;
• rights and obligations of the parties - this section must be described in as much detail as possible, since in the event of disputes it will be taken into account by the court;
• lease term;
• the procedure for amending the contract, terminating it;
• responsibility of the parties for non-compliance with the conditions;
• final provisions;
• Details and signatures of the parties who entered into the contract.

Also, in addition to concluding an agreement of the type in question, it is desirable to form a special act of acceptance and transfer of real estate.

It should indicate the most important points regarding the condition of the property and other points requiring attention.

Legal grounds

An individual engaged in the delivery of any real estate (regardless of its type) should study the regulatory framework regarding this issue.

So, you should know that the right to rent out any premises belongs only to its owner - the basis for this is.

In some cases, individuals do not have the right to conduct this type of activity without registering an individual entrepreneur.

All points regarding this issue are indicated in - entrepreneurial activity is a systematic profit.

Therefore, if an individual rents out real estate systematically, he receives this type of profit. Therefore, it is mandatory to register IP.

If for some reason an individual has not registered in the prescribed manner, then appropriate sanctions will be imposed on him.

This moment is regulated by:

An individual without registration of an individual entrepreneur has the right to rent out any real estate on the basis of the following legislative documents:

• letters from the Ministry of Finance of the Russian Federation:

But even if the owner, who is going to rent out the property, is completely sure of the legality of his actions, he should still take into account the position of the Plenum of the Armed Forces of the Russian Federation.

Because the jurisprudence is extremely ambiguous. But it is precisely on it that various courts are guided when making any decisions.

Calculation of personal income tax from the lease of premises from an individual

If an individual owner of real estate operates within the framework of the law regarding the leasing of premises to third parties, he should not forget about taxes - about personal income tax.

First of all, you should clarify the following important points for yourself:

• how to calculate the amount;
• features of payment;
• budget classification code;
• formation - it is advisable to familiarize yourself with a sample of this document;
• postings at checkout.

The most important thing is to correctly calculate the payment amount. Since in case of underpayment, the Federal Tax Service may impose penalties on the taxpayer.

How to calculate the amount

Personal income tax is a type of direct tax. It is calculated as a percentage - the amount is taken from the total income of individuals, but various types of income are deducted from it.

The basis for its payment is. Its value is 13%.

Thus, the formula for calculation is as follows:

The size of the tax period is regulated. It is exactly 12 calendar months.

Payment Features

The purpose of the personal income tax payment from the lease of premises from an individual is always the same. But there is one important point that concerns the form of its enumeration.

It all depends on the legal status of the person renting the premises / real estate. It could be:

• organization (with different forms of ownership);
• individual entrepreneur;
• individual.

In the first two cases (legal entity or individual entrepreneur), the tenant is the tax agent of the landlord. Therefore, he is obliged to pay personal income tax - its value will still be 13%.

It is necessary to properly form financial statements, taking into account this factor.

The lessor, in turn, is obliged only within the specified time to submit a declaration to the tax authorities at the place of his residence. The situation is more complicated when it comes to leasing real estate to private individuals.

In this case, an individual carrying out activities of this type does not have a tax agent. And all payments must be made independently, while generating appropriate reporting - a declaration.

But at the same time, an individual is exempted from accounting - in accordance with the legislation in force on the territory of the Russian Federation.

KBK

KBK - budget classification codes help to figure out where to pay personal income tax from renting premises from an individual.

It is this set of numbers that allows you to automatically make a payment, indicate its purpose. But it should be remembered that budget classification codes change every year.

Before generating reports and payment orders, it is very important to first make sure that all details are indicated correctly.

In 2019, the CCC for transferring personal income tax for renting out premises is as follows - 182 1 01 02030 01 1000 110.

Moreover, this code is used for all sources of income designated in the Russian Federation.

Formation of a payment order (sample)

It should be remembered that relatively recently significant changes have been made to the procedure for generating a payment order. The basis for this is

The most important changes affected:

There are a large number of different nuances that must be taken into account when forming a payment order without fail.

Postings at accrual

Individual entrepreneurs, as well as organizations, regardless of the form of ownership, are required to reflect in their financial statements the paid personal income tax in the appropriate way - postings.

These operations look like this:

Emerging Questions

It should be remembered that the action of the type in question has many different kinds of nuances. They are associated with such aspects as the type of premises, the display of various factors in a special accounting program.

If the premises are non-residential

According to the legislation in force on the territory of the Russian Federation, individuals have the full right to own non-residential premises.

This moment reflects:

At the same time, the owner of real estate has the right to perform almost any actions with him at his discretion. Including renting.

The basis for this is the Russian Federation. Also, this moment is regulated by Article No. 608 of the Civil Code of the Russian Federation.

Thus, by renting out property, its owner exercises his right to dispose of the property at his own discretion.

That is why when renting non-residential premises by an individual, registration of an individual entrepreneur is not required. Therefore, it is enough for the owner to conclude with the tenant.

Moreover, if the duration of the lease is more than one year, then it should be mandatory to register it.

How to carry out operations in 1C

Operations to reflect personal income tax in specialized accounting software from 1C must be carried out as follows:

• initial data is being prepared:
• personal in physical persons;
• the rights to various kinds of deductions for value added tax are indicated;
• reflects the amount of accrued income/taxes/contributions (disaggregated by billing periods).
- contains all the necessary data on the insurance period, as well as contributions and other operations.

In addition to those indicated above, the program from 1C can fill out many other documents on its own if the necessary data is available.

What is extremely convenient, the probability of making any mistake is almost completely excluded.

The application also contains a large amount of additional information - income and deduction codes, types of UST income, and much more.

Despite the apparent simplicity of renting out premises (of any type), an individual, by this action, assumes a large number of obligations.

All of them should be followed, since violations can lead not only to administrative liability, but also to criminal liability.

There is a high probability of imposing fines - they are not very large, but it is not worth once again getting into the field of view of the Federal Tax Service.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

Therefore, FREE expert consultants are working for you around the clock!