The main obligation for all citizens living in the country is the payment of taxes. Payers of mandatory property fees also include immovable objects. However, the law also provides for some exceptions. What real estate is not taxed, who is entitled to a tax relief, we will consider further.

Is all real estate subject to real estate tax? Photo No. 1

The rules for accrual and payment of property are contained in the tax code (TC RF, code). Article 401 of the Code lists all objects for which the specified fee must be paid. These include:

1. Premises suitable for permanent residence (these include houses in summer cottages, gardens and household plots, allotments for subsidiary plots).
2. Garages and parking spaces.
3. Objects whose construction is not completed.
4. Unified real estate complexes.
5. Other structures (structures), premises and buildings.

Based on this list, it turns out that the ownership of any real estate is associated with the payment of taxes. Both residential and non-residential premises, and unfinished facilities, and even parking spaces require their owners to bear the tax burden. But the legislator provided for a system of deductions to reduce the tax obligations of citizens.

In fact, from the amount calculated for the payment of tax, you need to deduct the cost:

• 50 (fifty) sq.m. for residential buildings;
• 20 (twenty) sq.m. For ;
• 10 (ten) sq.m. for rooms;
• one million rubles for real estate complexes.

It turns out that if a private house on a garden plot has an area of ​​\u200b\u200bnot more than fifty square meters, then you do not need to pay tax. In other cases, its size will decrease by the amount of the calculated deduction. You can use the deduction for all objects belonging to the person.

If the property has several owners, then everyone has the right to use this deduction. You do not need to pay any fees to take possession of shares in the property of apartment buildings.

Which citizens can not pay property tax? Photo #2

If deductions are granted to all owners without exception, then only certain individuals can count on benefits. Their categories are listed by article 407 of the code:

• Heroes of the USSR and the Russian Federation, persons who received the Order of Glory of three degrees as an award;
• disabled people of the first, second groups, childhood;
• participants in the Second World War, civil and other wars, military operations, these military operations;
• persons who served in the troops, navy, internal organs, institutions that took part in the Second World War;
• persons exposed to the harmful effects of radiation at the Chernobyl nuclear power plant, Mayak, r. Techa, Semipalatinsk test site;
• military (former military) with twenty or more years of service;
• members of military families who have lost their breadwinner;
• pensioners;
• persons who have received radiation sickness or disability as a result of nuclear tests;
• creative persons to the premises used by them for workshops, studios, organization of non-state exhibitions, galleries, museums;
• owners of buildings with an area of ​​​​up to fifty square meters, located in summer cottages, garden lands, lands for individual housing construction.

All listed persons are entitled to a benefit equal to the amount of the accrued tax. However, it is not provided automatically, but requires an application from the beneficiary. Therefore, the beneficiary must independently take care of granting him exemption from paying the fee.

It should be borne in mind that benefits can only be obtained for the use of property for personal purposes. Owners of unified real estate complexes and unfinished objects do not fall under the preferential regime.

Nuances

The nuances of calculating and granting benefits on real estate tax. Photo #3

It is important for persons who own real estate to be aware of the nuances of accrual and exemption from tax fees. The tax authorities are responsible for calculating the amount to be paid. But payers should check the calculations and notify the tax authorities of the existence of grounds for granting them benefits.

Exemption from payment can be granted only if there is an application and documents confirming the respective right of the property owners. You can use the privilege only for one of the objects of each group. For example, a benefit is provided for one apartment, one garage or other building. At the same time, for the second object, the beneficiary can use the deduction provided for all owners.

It is important to remember that taxpayers themselves must notify the tax office of their real estate. If the tax office reveals unrecorded objects, then in addition to collecting tax arrears, penalties may also be charged.

Almost any real estate or a share in it must be taxed. Only certain categories are exempted from payment. Owners of premises (buildings) of a small area (up to fifty square meters) will not have to pay either. Without exception, all owners of immovable objects can reduce the amount of the tax fee by the amount of the deduction.

You can listen to the recording of the program on the topic of preferential taxation with the participation of the chairman of the trade union of gardeners of Russia in this video:

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15 Jan 2018 70

Movable property accepted on the balance sheet as fixed assets from January 1, 2013 is exempt from corporate property tax.

note

From 2018, such an exemption will be possible only if the subject of the Russian Federation adopts the relevant law (clause 25, article 381, article 381.1 of the Tax Code of the Russian Federation).

Organizations are exempt from corporate property taxation in respect of movable property registered as fixed assets from January 1, 2013, with the exception of movable property registered as a result of:

• reorganization or liquidation of legal entities;
• transfers, including acquisition, of property between persons recognized in accordance with the provisions of paragraph 2 of Article 105.1 of the Tax Code of the Russian Federation as interdependent.

The specified restrictions apply in the event that movable property is entered on the balance sheet as a fixed asset in accordance with paragraph 4 of PBU 6/01 “Accounting for fixed assets” (approved by order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n).

If the movable property accepted on the balance sheet as a result of the reorganization is not taken into account as fixed assets, the specified restriction regarding the impossibility of applying the benefit after transferring this property to fixed assets does not apply (letter of the Federal Tax Service of Russia dated April 18, 2016 No. BS-4-11 / 6740).

EXAMPLE 1: PROPERTY TAX BENEFITS BEGINNING

The organization received young animals from a related person. According to the accounting rules, it is reflected on account 11 “Animals for growing and fattening”. After the transfer of animals to the main herd, they are reflected in fixed assets. After such a transfer, the organization will be able to apply the corporate property tax exemption in the general manner.

note

The Ministry of Finance of Russia in a letter dated February 9, 2015 No. 03-05-05-01 / 5111 explains that bringing the name of the organization in line with the Civil Code cannot be considered as a reorganization. This means that there are no grounds for refusing to apply the property tax exemption in the case when movable property was registered as a fixed asset from January 1, 2013. From January 1, 2015, movable property, registered as fixed assets during 2013-2014, is deprived of benefits as a result of reorganization.

Transfer of goods to fixed assets

If movable property was purchased for resale, but then they began to use it in their activities, the tax authority will check how the property tax exemption was applied in the period before being transferred to fixed assets (letter of the Federal Tax Service of Russia dated September 5, 2017 No. BS-4-21 /17597@).

If an organization acquired movable property for subsequent resale and accounted for it on the accounting account, then this property was not subject to corporate property tax due to the fact that it was not a fixed asset.

If the organization does not intend to sell the movable property acquired and accounted for as goods, then this movable property in accounting must be transferred to account 01 “Fixed assets”. From the moment of transfer to fixed assets, it should be taxed on the property of organizations.

At the same time, when carrying out control measures, tax authorities can check the legality of reflecting property on account 41 in the period before making a decision to transfer it to fixed assets.

If the organization unreasonably accounted for movable property as a commodity in the period before the decision was made to use it in the activities of the organization, then it must make corrections to the accounting from the moment of acquisition, and, accordingly, charge additional corporate property tax for this period.

Let's explain with an example.

EXAMPLE 3. MOVABLE PROPERTY IN THE DECLARATION

At the end of 2017, the organization acquired from non-related parties and put into operation movable property:

With a service life of 36 months. (group 2);

With a service life of 60 months. (group 3).

The accountant reflected this movable property in the tax return for property tax in the following order.

Group 2 movable property is not subject to taxation. It does not need to be reflected in the tax return (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation). Movable property of the 3rd group is reflected as privileged (clause 1 of article 373, clause 25 of article 381, article 386 of the Tax Code of the Russian Federation).

In both cases, the tax on the property of organizations in respect of the mentioned property is not paid.

the object of taxation on the property of organizations

From January 1, 2013, movable property registered as fixed assets from the specified date is not taxed on the property of organizations (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation). First of all, this change concerns vehicles. Let us recall that earlier the issue of taxing property simultaneously with corporate property tax and transport tax was problematic. This situation became the subject of consideration by the Constitutional Court of the Russian Federation, which, in Ruling No. 451-O of December 14, 2004, pointed to the legitimacy of levying two taxes on a vehicle. The court noted that double taxation does not arise in this case, since the object and tax base for each tax are established on the basis of different characteristics. Now this issue has been resolved in favor of the taxpayer.

By virtue of sub. 8 p. 4 art. 374 of the Tax Code of the Russian Federation is not subject to property tax, including a used fixed asset acquired under a sale and purchase agreement. This opinion was also expressed by the Ministry of Finance of Russia in Letters dated 11.03.2013 N 03-05-05-01 / 7108, dated 07.02.2013 N 03-05-05-01 / 2767, dated 07.02.2013 N 03-05-05-01 /2766 , dated 02/05/2013 N 03-05-05-01/2422 . Movable property received as a contribution to the authorized capital and accepted for accounting as fixed assets in 2013 is also not recognized as an object of taxation with the specified tax (Letter of the Ministry of Finance of Russia dated May 29, 2013 N 03-05-05-01 / 19527).

It should be noted that the provision of sub. 8 p. 4 art. 374 of the Tax Code of the Russian Federation is also applied to leased property. At the same time, it does not matter who exactly (the lessor or the lessee) has such property accounted for as fixed assets. Recall that fixed assets transferred to the lessee under a leasing agreement are recorded on the balance sheet of the lessor or lessee by mutual agreement of the parties on accounting accounts 01 "Fixed assets" or 03 "Profitable investments in material assets". Therefore, if movable property was recorded on the balance sheet of the said persons as fixed assets starting from January 1, 2013, then it is not subject to property tax. Such clarifications were given by the Ministry of Finance of Russia in Letters of December 24, 2012 N 03-05-05-01 / 79, of January 10, 2013 N 03-05-05-01 / 01.

According to sub. 8 p. 4 art. 374 of the Tax Code of the Russian Federation, property tax is also not levied on movable property belonging to the affiliated legal entity, which was accepted by the successor for accounting as fixed assets starting from January 1, 2013 (Letters of the Ministry of Finance of Russia dated 03.07.2013 N 03-05-05-01 / 25477 , dated 05/22/2013 N 03-05-05-01/18084 , dated 05/20/2013 N 03-05-05-01/17585 , dated 05/14/2013 N 03-05-05-01/16580). In Letter No. 03-05-05-01/10876 dated 03.04.2013, the Ministry of Finance of Russia explained that a company created in the process of privatization (for example, a state unitary enterprise reorganized into an LLC) has the right to use the specified exemption in relation to movable property, which was part of fixed assets put on the balance sheet under the deed of transfer in 2013

However, when considering the possibility of applying sub. 8 p. 4 art. 374 of the Tax Code of the Russian Federation in relation to movable property registered before January 1, 2013, in terms of the costs of its modernization (reconstruction) carried out in the current year, the financial department indicated that in this case the organization is not entitled to apply the exemption from taxation on property. The costs of modernization (reconstruction) of an object after its completion increase the initial cost of the fixed asset (see Letter of the Ministry of Finance of Russia dated 01.03.2013 N 03-05-05-01 / 6096).

In addition, since 2013, the following are also not recognized as objects of taxation on the property of organizations:

Objects of cultural heritage of federal significance (subclause 3, clause 4, article 374 of the Tax Code of the Russian Federation);

1. Organizations on DOS(including separate divisions with a separate balance sheet), which have fixed assets on their balance sheet that are recognized as an object of taxation for property tax.

2. Organizations on the simplified tax system and UTII, owning .

3. Organizations on ESHN for some property.

Corporate property tax: real estate

All real estate is subject to this tax, except for land plots and other objects of nature management (clause 1, clause 1, clause 4, article 374 of the Tax Code of the Russian Federation).

Moreover, real estate taxation has its own peculiarities. So, organizations on DOS must pay property tax in relation to:

• real estate listed on the balance sheet as fixed assets;
• residential real estate that is not accounted for according to accounting data as fixed assets.

Organizations on the simplified tax system and UTII pay tax (clause 1 of article 378.2 of the Tax Code of the Russian Federation) if they own:

• , for example, shopping centers or premises in them. A complete list of such real estate is given in paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation;
• residential real estate, which is not accounted for on the balance sheet according to accounting data as a fixed asset.

Organizations on the Unified Agricultural Tax pay tax on property that is not used in the production of agricultural products, primary and subsequent (industrial) processing and sale of these products, as well as in the provision of services by agricultural producers (clause 3 of article 346.1 of the Tax Code of the Russian Federation).

Corporate property tax: movable property

The tax on movable property has not been paid since 01/01/2019 (Federal Law of 08/03/2018 No. 302-FZ).

Corporate property tax: tax base

As a general rule, the tax base is the average annual value of the property, but in relation to the tax is calculated based on its cadastral value (Art. 375, 378.2 of the Tax Code of the Russian Federation).

Property tax of legal entities: reporting periods

Reporting periods for property tax depend on the tax base (clause 2, article 379 of the Tax Code of the Russian Federation):

By the way, regional authorities may not establish reporting periods (clause 3, article 379 of the Tax Code of the Russian Federation).

Tax period for property tax

The tax period for the property tax of organizations is the same for all (regardless of the value of the property, on the basis of which the tax is calculated) and is equal to a calendar year (clause 1, article 379 of the Tax Code of the Russian Federation).

Corporate property tax rate

Regional authorities have the right to set the property tax rate themselves, but its amount cannot exceed the rate established by the Tax Code (clause 1, article 380 of the Tax Code of the Russian Federation). This rate is generally 2.2%.

At the same time, it is allowed to establish differentiated tax rates depending on the categories of taxpayers or property recognized as an object of taxation (clause 2, article 380 of the Tax Code of the Russian Federation).

If the regional authorities have not set their own corporate property tax rates, then the tax is calculated based on the rates specified in the Tax Code of the Russian Federation (clause 4, article 380 of the Tax Code of the Russian Federation).

Calculation of corporate property tax

The tax calculation based on the average annual value of the property differs from the tax calculation based on the cadastral value.

And here it is important to note that when calculating the tax based on the average annual value, it is not necessary to take into account real estate, the tax in respect of which is calculated based on the cadastral value.

Calculation of advance payments and tax based on the average annual value of the property

To calculate the advance, you will need to determine the average value of the property (clause 4 of article 376 of the Tax Code of the Russian Federation):

Having determined the average value of the property, you can calculate the amount of the advance payment (clause 4 of article 382 of the Tax Code of the Russian Federation):

To calculate the annual tax amount, you need to determine the average annual value of the property:

The tax calculation looks like this:

At the end of the year, you need to pay extra to the budget by the amount calculated according to the formula:

Calculation of advance payments and tax based on the cadastral value of the property

To understand how much advance payment you need to pay to the budget, you need to make the following calculation (clause 12, article 378.2 of the Tax Code of the Russian Federation):

The annual tax amount is determined by the following formula:

And the amount of tax payable at the end of the year is calculated as follows:

Deadline for paying corporate property tax

The deadline for paying property tax is established by the laws of the constituent entities of the Russian Federation (clause 1, article 383 of the Tax Code of the Russian Federation).

For example, owners of Moscow property must pay tax at the end of the year no later than March 30 of the year following the reporting year (clause 1, article 3 of the Law of the City of Moscow dated 05.11.2003 N 64). And the deadline for payment for payers of property tax in the Republic of Tatarstan is April 5 of the year following the reporting year (part 3, article 4 of the Law of the Republic of Tajikistan dated November 28, 2003 No. 49-ZRT).

Deadline for payment of advance property tax payments

The deadlines for the payment of advance payments, as well as the deadline for paying taxes, are set by the regional authorities. And, accordingly, in different regions, these terms may be different.

Submission of reporting on corporate property tax

Payers of property tax must submit reports on this tax in the following terms:

Type of reporting	When it appears	Submission deadline
Calculation of the advance payment for property tax (Appendix No. 4 to the Order of the Federal Tax Service of March 31, 2017 No. ММВ-7-21/271@)	According to the results of the reporting periods	Not later than the 30th day of the month following the reporting period (clause 2, article 386 of the Tax Code of the Russian Federation)
Declaration (Appendix No. 1 to the Order of the Federal Tax Service of March 31, 2017 No. ММВ-7-21/271@)	At the end of the year	Not later than March 30 of the year following the reporting year (clause 3 of article 386 of the Tax Code of the Russian Federation)

If reporting periods are not established in your region, then, accordingly, you only need to submit a declaration at the end of the year to the Federal Tax Service Inspectorate.

It is not necessary to submit a calculation and a declaration if the organization does not have taxable property.

The nuances of payment and reporting

Organizations must pay advances/tax at the location of the property:

Property Location	Where is the tax paid?
The property is located at the location of the organization (clauses 3, 6 of article 383 of the Tax Code of the Russian Federation)	In the IFTS, where the organization is registered
The property is located at the location of a separate subdivision with a separate balance sheet (Article 384 of the Tax Code of the Russian Federation)	In the IFTS, where the EP is registered
Real estate is located outside the location of the organization and the EP (Article 385 of the Tax Code of the Russian Federation)	In the IFTS serving the territory where the property is located

The same procedure applies to reporting on property tax (clause 1, article 386 of the Tax Code of the Russian Federation).

If the organization owned the property for less than a year

If taxable property was registered not from the beginning of the reporting year or retired during the year, then this fact will not affect the formula for calculating advances/tax based on the average annual value of the property.

If we are talking about property, the tax in respect of which is calculated on the basis of the cadastral value, then advances / tax are calculated taking into account the ownership ratio (clause 5, article 382 of the Tax Code of the Russian Federation). This coefficient is determined by the following formula:

When calculating the number of full months of ownership, you need to consider that:

• if the ownership of cadastral real estate arose before the 15th day of a particular month inclusive, then this month is taken as a full month. If the right to real estate arose after the 15th day of the month, then this month is not taken into account;
• if the ownership of cadastral real estate is terminated after the 15th day of the month, then this month is included in the calculation of the coefficient as a full month. If the right is terminated before the 15th day of the month inclusive, then such a month does not need to be taken into account.

Calculation procedure As mentioned above, property tax is paid to the budget of a constituent entity of the Russian Federation quarterly in advance payments based on a quarter of the product of the residual value of the property and the tax rate. Consider the procedure for calculating property tax on a specific simplified example. Let's say that an item of fixed assets is taken into account on the balance sheet of an enterprise - production equipment, the initial cost of which is 100,000 rubles. When the fixed asset was put into operation, it was assigned to the fifth depreciation group (property with a service life of over 7 years and up to 10 years inclusive), it was assigned a useful life of 100 months. Thus, the monthly depreciation amount for the object amounted to: 100,000 rubles. / 100 months = 1,000 rubles

Changes in property tax since 2013

In the event that a taxpayer of this category has the right of ownership of real estate (termination) the tax (advance tax payments) is calculated taking into account the coefficient determined as the ratio of the number of full months during which this object was owned by the taxpayer to the number of months in tax (reporting) period. Tax and advance payments are paid within the terms established by the regional authorities.
In Moscow, the payment of advance payments and tax is made within the same time frame as the filing of tax calculations and a tax return. Regional authorities have been granted the right to exempt certain categories of payers from paying advance payments during the year.

Corporate property tax.

Suppose that as of the beginning of the calendar year the machine was used for 20 months, respectively, the amount of depreciation accrued as of January 1 was: 1,000 rubles. * 20 months = 20,000 rubles. The residual value will be: 100,000 rubles. - 20,000 rubles.

= 80,000 rubles.

Attention

Consider the procedure for calculating the residual value using the table: Date 1 1 Jan. Feb 1 1 Mar. 1 Apr. Book value of fixed assets 2 100000 100000 100000 100000 Useful life 3 100 100 100 100 Actual life 4 20 21 22 23 Amount of accrued depreciation 5=2/3*4 20000 21000 22000 23000 Residual value 6=2 -5 80000 79000 78000 77000 Now we will calculate the average annual value of the property as of the beginning and end of the reporting quarter.

To do this, we calculate the arithmetic average of its residual value according to the formula: (80,000 + 79,000 + 78,000 + 77,000) / 4 = 78,500 rubles.

New procedure for imposing property tax on movable objects

Important

Is the transfer of property recognized as a contribution to the authorized capital as a transaction with a related person? Yes, it is recognized if the share of participation of the person who made the contribution exceeds the amount established by paragraph 2 of Article 105.1 of the Tax Code of the Russian Federation (as a rule, 25%). Does the time gap between the date of transfer of property and the date of registration of an increase in the authorized capital affect the taxation of property? No, it doesn't.

The presence of interdependence between the parties confirms the very decision to participate in the authorized capital with a share exceeding 25 percent. The transfer of property indicates that the transaction took place. And making changes to the constituent documents and registering these changes in the Unified State Register of Legal Entities is just a formality that certifies the rights of the founder (participant, shareholder).

Corporate property tax

RF Tax Code): Tax base Maximum tax rate 2014 2015 2016 and subsequent years Average annual value* 2.2% Cadastral value For Moscow 1.5% 1.7% 2% For other subjects of the Russian Federation 1% 1.5% 2% * With regard to property specified in clause 25 of Article 381 of the Tax Code of the Russian Federation and not exempted from taxation by regional authorities, the tax rate cannot exceed 1.1% in 2018 (clause 3.3 of Article 380 of the Tax Code of the Russian Federation). If the regional authorities have not established their own corporate property tax rates, then the tax is calculated based on the rates specified in the Tax Code of the Russian Federation (para.
4 tbsp. 380

Tax Code of the Russian Federation). Calculation of corporate property tax Tax calculation based on the average annual value of property differs from tax calculation based on the cadastral value. And here it is important to note that when calculating the tax based on the average annual value, it is not necessary to take into account real estate, the tax in respect of which is calculated based on the cadastral value.

Organizations' Property Tax: Movable Property The tax on movable property listed as fixed assets on the balance sheet is paid by organizations on the DOS, as well as organizations on the Unified Agricultural Tax in respect of the above property. Back in 2017, general-regime employees had to pay tax on movable property in the following situations (clause 1, article 374, clause 25, article 381 of the Tax Code of the Russian Federation of the Tax Code of the Russian Federation):

• movable property was registered as fixed assets until 01/01/2013;
• movable property was registered as fixed assets from 01/01/2013 as a result of reorganization/liquidation of organizations;
• movable property was registered as fixed assets from 01/01/2013.

List of privileged and excluded from the objects of taxation property

Fixed assets included in the first or second depreciation group according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 are not recognized as an object of taxation in principle. Therefore, if the organization received such property in the authorized capital, it is not necessary to pay tax on it. If movable property is assigned to other depreciation groups, the organization also has the opportunity not to pay tax. The fact is that movable property registered on January 1, 2013 falls under the exemption provided for by paragraph 25 of Article 381 of the Tax Code of the Russian Federation.
However, this exemption is subject to restrictions, one of which is the acquisition of property from a related party.
Situation: is it necessary to pay property tax on movable property received by a unitary enterprise for economic management (as a contribution to the statutory fund) from the administration of the municipality? No no need. The fact is that fixed assets of the first or second depreciation group according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 are not taxed in principle. And for movable property from other depreciation groups, a unitary enterprise has the right to use the benefit established by paragraph 25 of Article 381 of the Tax Code of the Russian Federation. That means you don't have to pay taxes. At the same time, the exception provided for by this article for related parties (that is, when the benefit does not apply) does not apply to the enterprise and administration.
Home → Accounting advice → Property tax Actual as of: January 26, 2018 Property tax for organizations is established by the Tax Code, as well as regional laws (clause 1, article 372 of the Tax Code of the Russian Federation). Corporate property tax: who should pay the tax balance sheet), which have fixed assets on their balance sheets that are recognized as an object of taxation for property tax.
2.

Organizations on the simplified tax system and UTII, owning certain property. 3. Organizations on the ESHN in relation to some property.

Corporate property tax: real estate This tax is levied on all real estate, except for land plots and other objects of nature management (clause 1, clause 1, clause 4, article 374 of the Tax Code of the Russian Federation).

Types of property that are not subject to corporate property tax

If the property registered after December 31, 2012, the organization acquired through an intermediary, it can also take advantage of the benefits provided for in paragraph 25 of Article 381 of the Tax Code of the Russian Federation. But only on condition that the seller of the property is not an interdependent person either in relation to the intermediary, or in relation to the customer organization itself.
This is stated in the letter of the Ministry of Finance of Russia dated March 30, 2015 No. 03-05-05-01 / 17304. The following table will help determine the composition of movable property from which tax must be paid in 2016: Grounds for registering property Depreciation groups, which include an object of movable property, according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No.