Property tax: from “cadastral” to “balance” (Egorova N.)

Date of article posting: 12/16/2015

The changes made to the Tax Code, which allowed regional authorities to establish the specifics of determining the tax base for property tax in relation to individual real estate properties, resulted in a serious increase in the tax burden for many taxpayers. The problem is that when compiling lists of objects subject to the “cadastral” tax, errors are often discovered. However, alas, they do not correct themselves - this requires some effort on the part of the taxpayer. At the same time, for tax purposes they will be justified.

In general, the property tax base, in accordance with Art. 375 of the Tax Code (hereinafter referred to as the Code), is calculated as the average annual value of property recognized as an object of taxation. However, clause 2 of this norm provides that in relation to individual real estate objects, the tax base is determined in a special manner - based on the cadastral value of the objects as of January 1 of the year of the tax period.
Let us note that the establishment of a specific list of real estate objects in respect of which tax is paid based on their cadastral value is the prerogative of the authorized executive body of the constituent entity of the Russian Federation (clause 7 of Article 378.2 of the Tax Code). Moreover, this list must be determined and published by regional authorities no later than the 1st day of the next tax period.

"Black" list

At the Code level, the specifics of determining the “cadastral” tax base, calculation and payment of tax are enshrined in Art. 378.2 of the Code. In accordance with this norm, property tax can be calculated based on the cadastral value in relation to the following real estate objects:
- administrative and business centers and shopping centers (complexes) and premises in them;
- non-residential premises, the purpose of which, in accordance with the cadastral passports of real estate objects or technical accounting (inventory) documents of real estate objects, provides for the placement of offices, retail facilities, public catering and consumer services, or which are actually used for the placement of offices, retail facilities, public catering facilities and consumer services;
- real estate of foreign organizations that do not operate in Russia through a permanent representative office, or objects that are not related to the activities of a foreign company in the Russian Federation through a permanent representative office;
- residential buildings and residential premises that are not taken into account on the balance sheet as fixed assets in the manner established for accounting.

Conditions for "cadastral" taxation

At the same time, the fact that a company (IP) is the happy owner of one of the named objects does not mean that in respect of them it must necessarily calculate property tax based on their cadastral value. Such an obligation arises only if the following conditions are simultaneously met:
- real estate belongs to an organization (IP) on the right of ownership;
- real estate is included in the list of real estate objects for which the tax base is calculated based on the cadastral value. And what is important, this list must be approved by the authorized executive body of the constituent entity of the Russian Federation and published on the Internet (either on the official website of this authorized body or on the website of the constituent entity of the Russian Federation) no later than (!) January 1 of the reporting year;
- as of January 1 of the current year, the cadastral value of this object or building in which it is located has been determined;
- real estate is recorded on the balance sheet as fixed assets. The only exceptions are residential buildings and residential premises - they are precisely subject to “cadastral” tax, provided that they are not taken into account on the balance sheet as fixed assets. At the same time, it is necessary to note one more important point. Residential buildings and premises are not included in the list approved by the authorized executive body of the constituent entity of the Russian Federation. At the same time, the obligation to pay “cadastral” tax in relation to the named objects, which, for example, are recorded as goods, arises for the organization only on the condition that in the regional law in relation to residential buildings and residential premises that are not included on the balance sheet as OS, the specifics of determining the tax base based on the cadastral value within the framework of Art. 378.2 of the Code. Moreover, otherwise, neither the “cadastral” tax nor the “balance sheet” tax is paid in relation to the named objects (see Letters of the Ministry of Finance of Russia dated October 7, 2015 N 03-05-05-01/57188, dated August 17, 2015 N 03-05-05-01/47442, etc.).

Correction of cadastral errors

It should be noted that Art. 378.2 of the Code does not provide for changes during the tax period to the list determined for the corresponding tax period, in terms of adding new objects to it. Accordingly, if real estate owned by an organization is a shopping center, but is not included in the mentioned list, then the property tax in respect of this object is calculated based on its book (residual) value.
At the same time, in practice, situations are possible when this or that object, on the contrary, is included in the list, as they say, by mistake. As the Ministry of Finance of Russia indicated in Letter dated February 19, 2015 N 03-05-04-01/7942, the specified list should include the real estate objects specified in paragraphs. 1 and 2 paragraphs 1 art. 378.2 of the Code, meeting the conditions established by paragraphs 3 - 5 of Art. 378.2 of the Code. Meanwhile, in some cases it turns out that regional authorities, guided by one or another consideration, include in the “cadastral” list objects that have nothing to do with either shopping centers or administrative buildings. Obviously, this circumstance entails an increased tax burden on the owners of such real estate, since the “cadastral” tax in most cases exceeds the balance tax.
In this regard, the regulatory authorities were forced to admit that in a number of cases the “cadastral” list can be adjusted in the middle of the tax period (see, for example, Letter of the Ministry of Finance of Russia dated January 20, 2015 N 03-05-04-01/ 1246, Letter of the Federal Tax Service of Russia dated February 9, 2015 N BS-4-11/1799). We are talking specifically about real estate objects erroneously included by the authorized government body of a constituent entity of the Russian Federation, as well as about real estate in respect of which the court made a decision on the illegality of its inclusion in this list. For example, such a decision may be made due to the fact that the disputed object does not meet the criteria established by the Code for a real estate property, in relation to which “cadastral” features of determining the tax base may be established.

Official position

It should be admitted that the regulatory authorities did not defend their inherent fiscal position. In particular, the Letter of the Federal Tax Service of Russia dated October 16, 2015 No. BS-4-11/18050@ explains that real estate objects included in the list by mistake should be excluded from it. Moreover, the relevant information must be posted on the official website of a constituent entity of the Russian Federation or an authorized regional government body (depending on where the list itself was posted). At the same time, the tax base in relation to the excluded object in the corresponding tax period, according to representatives of the Federal Tax Service, is determined as the average annual cost.
Why is this position of officials commendable? Yes, simply because in judicial practice there are decisions in which the arbitrators come to the conclusion that the disputed item on the list should be declared invalid from the date the court decision enters into legal force (see, for example, the Ruling of the Supreme Court of the Russian Federation of November 12, 2014 No. N 5-APG14-53). And if you follow this approach, it turns out that before the court decision comes into force, the company must pay tax on the property based on its cadastral value, and after that - based on its “book” residual value.
It seems that the position of the regulatory authorities in the case under consideration is much more consistent with the principle of tax fairness. After all, if a property was initially included in the list by mistake, then there are simply no grounds for imposing a “cadastral” tax on it. Accordingly, if for one or several quarters of the current year the organization has already managed to accrue and pay property tax based on the cadastral value, then it must be recalculated from the beginning of the year and the excess must be returned or offset against future payments. Moreover, if the company applied UTII or the simplified tax system, in connection with the exclusion of real estate from the list, it does not have any obligation to calculate property tax in relation to this object (clause 4 of article 346.26 of the Tax Code, clause 2 of art. 346.11 NK).

OSNO LLC purchased the property in November 2016. On the Rosreestr website I found the cadastral value of the premises using the cadastral number, so do we calculate the property tax based on the cadastral value or do we need some other confirmation of the cadastral value? And at what cost should I put it on the balance sheet according to the cadastral or purchase price?

Calculate property tax based on the cadastral value only if two conditions are simultaneously met:

1. in the region in which the object is located, prescribed in the law, that the tax on part of the property is calculated from the cadastral value.
   Check your region and type of property>>>

In other cases, the tax is calculated from the average cost.

In the balance sheet, reflect the fixed assets at their original cost. It includes the cost of purchasing (constructing, manufacturing) the object; costs of delivering the object and bringing it into a condition suitable for use; claimed VAT (only if they plan to use the fixed asset in activities not subject to VAT), etc. (see attachment for details).

Step-by-step instructions will help you decide whether to pay property tax on the cadastral value and how to do it. Below is an algorithm for calculating tax with formulas and tips for those who want to challenge the cadastral value.

Step 1. Make sure whether to pay property tax on the cadastral value

Tax is paid on the cadastral value only if two conditions are met simultaneously. In other cases, the tax is calculated from the average cost.

First condition: in the region in which the property is located, it is stated in the law that taxes on part of the property are calculated from the cadastral value.
Check your region and type of property>>>

Second condition: the property was included in the list of objects for which tax is calculated based on the cadastral value. The list is approved and updated by regional authorities and posted on the official website of the administrations and governments of the constituent entities of the Russian Federation.

Step 2. Find the cadastral value

See the cadastral value on the Rosreestr website. It is enough to indicate the exact address, and in response you will receive the cadastral value of the property. To calculate property tax, take the cadastral value as of January 1 of the current year.

Challenge the erroneous cadastral value. To do this, contact the territorial commission, which considers disputes about the results of the cadastral value. If the commission refuses, you will have to challenge the cadastral value in court (Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 30, 2015 No. 28).

Step 3: Determine your tax rate

The maximum property tax rate on the cadastral value is 2 percent. Regional authorities have the right to set a reduced rate.
To avoid overpaying tax, check the rates in your region>>>

What rate to use if the organization has several separate divisions with a separate balance sheet or many geographically distant real estate objects.

Step 4. Calculate your down payment

Advance payments for property tax are transferred for the first quarter, half a year, and nine months. Calculate using the formula:

Step 5: Determine your annual tax amount

Determine property tax at the end of the year based on the cadastral value using the formula:

Step 6. Pay your tax on time

Make advance payments no later than the 30th day of the month following the reporting period. The tax is paid until March 30 of the following year. However, in the regions, authorities have the right to set other deadlines.

If you have just purchased cadastral real estate, determine when to include it in the tax base. It depends on how many times the property rights were registered and what category the property belongs to>>>.

What else will be useful

Examples of how to fill:

What to include in the initial cost of a fixed asset

Type of expenses	Initial cost
	Accounting	Tax accounting
Amounts paid to the seller	Include (Clause 8 PBU 6/01)	Include (clause 1 of article 257 of the Tax Code of the Russian Federation)
Expenses for construction, production of fixed assets	Include (Clause 8 PBU 6/01)	Include (clause 1 of article 257 of the Tax Code of the Russian Federation)
Amounts paid for delivery	Include (Clause 8 PBU 6/01)	Include (clause 1 of article 257 of the Tax Code of the Russian Federation)
Amounts paid for information, consulting and intermediary services related to the purchase of fixed assets	Include (Clause 8 PBU 6/01)	Include (clause 1 of article 257 of the Tax Code of the Russian Federation)
Expenses to bring the fixed asset to a state suitable for use (for example, installation)	Include (Clause 8 PBU 6/01)	Include (clause 1 of article 257 of the Tax Code of the Russian Federation)
Amounts of customs duties and customs fees	Include (Clause 8 PBU 6/01)	Include (clause 1 of article 257 of the Tax Code of the Russian Federation)
Refundable amounts of VAT and excise taxes	Not included (Clause 8 PBU 6/01)	Not included (clause 1 of article 257 of the Tax Code of the Russian Federation)
Non-refundable amounts of VAT and excise taxes	Include (Clause 8 PBU 6/01)	Include (clause 2 of article 170, clause 2 of article 199, clause 1 of article 257 of the Tax Code of the Russian Federation)
Contributions to compulsory pension (social, medical) insurance	Include (Clause 8 PBU 6/01)	Include (clause 1 of article 257 of the Tax Code of the Russian Federation)
Interest on loans received for the purchase (construction) of a fixed asset - an investment asset, accrued from the start of the purchase until the end of the month in which the fixed asset was put into operation	Include (clause and PBU 15/2008)	Not included (Subclause 2, Clause 1, Article 265 of the Tax Code of the Russian Federation
Interest on a loan received for the purchase (construction) of a fixed asset that is not an investment asset, or accrued after putting the fixed asset into operation	Not included (clause and PBU 15/2008)	Not included (Subclause 2, Clause 1, Article 265 of the Tax Code of the Russian Federation – non-operating expenses)
Differences associated with the purchase of a fixed asset, the cost of which is expressed in foreign currency, but payment is made in rubles (except for exchange rate differences on interest for credits (borrowings) received by an organization in foreign currency for the purchase of fixed assets - investment assets)	Not included

Accordingly, if real estate owned by an organization is a shopping center, but is not included in the mentioned list, then the property tax in respect of this object is calculated based on its book (residual) value. At the same time, in practice, situations are possible when one or another object, on the contrary, is included in the list, as they say, by mistake. As the Ministry of Finance of Russia indicated in Letter dated February 19, 2015 N 03-05-04-01/7942, the specified list should include the real estate objects specified in paragraphs. 1 and 2 paragraphs 1 art. 378.2 of the Code, meeting the conditions established by paragraphs 3 - 5 of Art. 378.2 of the Code. Meanwhile, in some cases it turns out that regional authorities, guided by one or another consideration, include in the “cadastral” list objects that have nothing to do with either shopping centers or administrative buildings.

Is it necessary to change the value of industrial buildings to the cadastral value in the balance sheet?

At the same time, the obligation to pay “cadastral” tax in relation to the named objects, which, for example, are recorded as goods, arises for the organization only on the condition that in the regional law in relation to residential buildings and residential premises that are not included on the balance sheet as OS, the specifics of determining the tax base based on the cadastral value within the framework of Art. 378.2 of the Code. Moreover, otherwise, neither the “cadastral” tax nor the “balance sheet” tax is paid in relation to the named objects (see Letters of the Ministry of Finance of Russia dated October 7, 2015 N 03-05-05-01/57188, dated August 17, 2015

N 03-05-05-01/47442, etc.). Correction of “cadastral” errors It should be noted that Art. 378.2 of the Code does not provide for changes during the tax period to the list determined for the corresponding tax period, in terms of adding new objects to it.

Book and cadastral value of the building in calculation

In the first case, the situation is much simpler, since the accuracy of real estate data can be checked at any time. With the error in determining the market value, everything is much more complicated. First of all, you need to file a complaint with Rosreestr, in the dispute resolution department.

Info

It is better if this is done at the beginning of the year, before tax is calculated. Based on the results of consideration of the application, the authority can reduce the assessed value, and with it the tax burden. If these actions have no effect, the applicant has the right to go to court.

For a more successful outcome of the review, it is better to attach to the application a report on the market value of the building at the time of the cadastral valuation, made by an independent appraisal company. Where can I get information? Information on the cadastral value of an object is freely available on the Rosreestr website.

Increase in cadastral value of a building

What is the point of having such a small book value if (over time) you have to pay taxes on the cadastral value, which is 60 times larger? In general, the question is partially theoretical - there are 3 assessments: balance sheet, market and cadastral. The balance sheet is unrealistic due to the fact that it is understated. The cadastral one is unrealistic because it is overpriced and will become more and more unrealistic as prices for industrial real estate fall. The market one (which also changes over time) is real, but it is subjective.

I would like to understand the mechanism for combining these 3 assessments into one. I know how to sue for reducing the cadastral value to the market value, but I don’t know how to raise the balance sheet to the market level. In theory, this should be a simple procedure, but for us...

210-230 12/21/2015, 11:40 # Nothing complicated. You order an appraisal from a professional appraiser and, based on the report, appraise the asset to its fair (market) value. What's the problem? There are no tax consequences.

Good afternoon cadastral and book value

Important

And what is important, this list must be approved by the authorized executive body of the constituent entity of the Russian Federation and published on the Internet (either on the official website of this authorized body or on the website of the constituent entity of the Russian Federation) no later than (!) January 1 of the reporting year; - as of as of January 1 of the current year, the cadastral value of this object or the building in which it is located was determined; - the property is recorded on the balance sheet as fixed assets. The only exceptions are residential buildings and residential premises - they are precisely subject to “cadastral” tax, provided that they are not taken into account on the balance sheet as fixed assets. At the same time, it is necessary to note one more important point.

Residential buildings and premises are not included in the list approved by the authorized executive body of the constituent entity of the Russian Federation.
According to the Tax Code of the Russian Federation, property tax is a regional tax, and therefore the procedure for its payment (including the size of the tax rate) will be determined by the constituent entities of the Federation independently. Federal Law No. 307 of November 2, 2013 established only the maximum tax rates for various constituent entities of the Russian Federation, above which the tax rate cannot be set: “1) for the federal city of Moscow: in 2014 - 1.5 percent, in 2015 year - 1.7 percent, in 2016 and subsequent years - 2 percent; 2) for other constituent entities of the Russian Federation: in 2014 - 1.0 percent, in 2015 - 1.5 percent, in 2016 and subsequent years - 2 percent.” At the same time, regions have the right to set any value, even the most minimal. But, I repeat, for this to happen, appropriate legislative and regulatory acts must be adopted at the regional level.

Simply put, the state introduced this method of assessment for more accurate, and in most cases, higher taxation. Unlike an inventory valuation, a cadastral valuation shows the value of a building at a given point in time, and real estate, as we know, is constantly growing in price. In addition, information about the cadastral value can be useful for the owner of the building, especially if it is a private house.
It applies:

1. When pledging real estate to obtain a loan.
2. To determine the shares of each owner during the division of real estate.
3. When transferring an object by inheritance.
4. To determine the starting price for sale.

What does it depend on? The cadastral assessment of the building is carried out by employees of the State Property Committee chamber, but sometimes specialists can be attracted for this purpose on a competitive basis.

Is it necessary to increase the book value of the building to the cadastral value?

An analysis of the value of real estate objects carried out by specialists of the AFK Group of Companies (according to the cadastral valuation carried out in 2012) allows us to conclude that the main reason for the possibly incorrectly formed tax base is the inaccuracy of the initial information. Table 2. Identified spread of specific indicators of the cadastral value of the object. For example, the lack of information about the purpose of the property being valued leads to the fact that objects of equal value on the market have cadastral values ​​that are in completely different price ranges.
Thus, the inaccuracy and uncertainty of the purpose of using the object already generates a 2-3-fold discrepancy in the cost of 1 sq. m. m: on the same territory, by the same owner, there are real estate objects comparable in their characteristics, but with very different costs per sq. m. m – from 9,804 rub.
These changes will affect St. Petersburg entrepreneurs only when the city Legislative Assembly promptly adopts amendments to the region’s legislation. So far, no corresponding amendments have been made to the regional law of St. Petersburg “On Organizational Property Tax”. The executive power of St. Petersburg, represented by the Committee on Land Resources and Land Management (KZRiZ), is today actively conducting analytical work, collecting information, modeling the possible consequences of applying new tax rates - so that before making a final decision on the size of the tax rate and the dynamics of its change (within established by federal law) to identify possible business risks and avoid bankruptcy. There is an intention to introduce the changes in 2015, but the authorities are not ready for them yet, because
At the same time, the tax base for the excluded object in the corresponding tax period, according to representatives of the Federal Tax Service, is determined as the average annual cost. Why is this position of officials commendable? Yes, simply because in judicial practice there are decisions in which the arbitrators come to the conclusion that the disputed item on the list should be declared invalid from the date the court decision enters into legal force (see, for example, the Ruling of the Supreme Court of the Russian Federation of November 12, 2014 No. N 5-APG14-53). And if we follow this approach, it turns out that before the court decision comes into force, the company must pay tax on the property based on its cadastral value, and after that - based on its “book” residual value. It seems that the position of the regulatory authorities in this matter case is much more consistent with the principle of tax fairness.

Russia through a permanent representative office, or objects not related to the activities of a foreign company in the Russian Federation through a permanent representative office; - residential buildings and residential premises not included on the balance sheet as fixed assets in the manner established for accounting. Conditions for “cadastral” taxation At the same time, the fact that a company (IP) is the happy owner of one of the named objects does not mean that in relation to them it must necessarily calculate property tax based on their cadastral value. Such an obligation arises only if the following conditions are simultaneously met: - real estate belongs to an organization (IP) on the right of ownership; - real estate is included in the list of real estate objects in respect of which the tax base is calculated based on the cadastral value.

We are on the simplified tax system of 6%. We have property that has been subject to tax since 2015. It is on the balance sheet at book value 149942-12. Now, in the register, I saw the cadastral value of the object 323714-88, which is subject to tax. Question: How is the cadastral value reflected in accounting, or maybe there is a difference between them? And one more question. Our land plot was leased. Since December 2014, we have registered ownership of it. In the cadastral extract of the land, which as of 2011 has a cadastral value of 5,753,622.75. This land plot is included in the authorized capital. Now, when viewing the State Register using reference information as of 02/04/2015, the cadastral value of the land plot is 630572-99. QUESTION: How does the cadastral value decrease in the accounting of a land plot if its initial cost is included in the authorized capital?

Answer

we inform you the following: 1. No, neither the cadastral value nor the difference between them is reflected in the accounting records. Since the initial cost, once established, does not change during the operation of the fixed asset. There are only a few isolated cases where this is possible. Thus, a change in the initial cost of a fixed asset is permissible during its completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation. This procedure follows from paragraph 14 of PBU 6/01. There is, however, another situation when the initial cost of a fixed asset will have to be adjusted. You will have to do this if a significant mistake was initially made when forming the initial cost. The fact is that such an error can lead to a gross violation of the rules for keeping records of income and expenses. And it needs to be fixed. This instruction is in paragraph 4 of PBU 22/2010.

2. As reported above, fixed assets are reflected in accounting and accounting records at their original cost, which does not change further except for certain cases listed above, therefore, the initial cost of this land plot in accounting will not change, despite the fact that the cadastral, i.e. required to calculate tax has become smaller.

The rationale for this position is given below in the materials of the Glavbukh System

Cadastral value of property

For individual premises located in administrative, business and shopping centers, the cadastral value may not be established. But if the cadastral value of the buildings in which such premises are located has been determined, and the premises themselves are subject to property tax, then calculate the cadastral value of each of them using the formula:

There is, however, another situation when the initial cost of a fixed asset will have to be adjusted. You will have to do this if a significant mistake was initially made when forming the initial cost. The fact is that such an error can lead to . And it needs to be fixed. This instruction is in PBU 22/2010.

Therefore, if any costs associated with the acquisition of an object are incurred by the organization after its inclusion in fixed assets, do not change the original cost. And take into account the costs as part of expenses for ordinary activities.

Initial OS cost

When forming the initial cost, take into account the monetary value of the fixed asset, agreed upon by the founders (participants, shareholders) (). This indicator should not exceed the market value of the property, determined by an independent appraiser:

• in joint stock companies;
• in an LLC, if the participant’s share in the authorized capital, which is paid for with fixed assets, exceeds 20,000 rubles.

This procedure follows from the provisions of Article 34 of the Law of December 26, 1995 No. 208-FZ and Article 15 of the Law of February 8, 1998 No. 14-FZ. In these cases, an independent assessment of property contributions to the authorized capital is mandatory.

In addition, in the initial cost of a fixed asset, include the associated costs of the organization associated with obtaining property and bringing it to a state suitable for use (for example, costs of delivery, installation, appraiser services, etc.) (clause and PBU 6/ 01). A detailed list of such expenses is given in.

During the operation of a fixed asset, its initial cost does not change. The exceptions are cases of completion (additional equipment), reconstruction, modernization, partial liquidation and fixed assets. This procedure follows from PBU 6/01.

The procedure for determining the initial cost of fixed assets contributed as a contribution to the authorized capital differs in accounting and tax accounting. As a result, () may appear in accounting. For example, this will happen if the value of the fixed asset, according to an independent assessment, is less than the residual value of the object according to the tax accounting data of the transferring party (founder).

To receive incoming fixed assets, an organization should create a commission that should determine:

• whether the fixed asset meets the technical specifications and whether it can be put into operation;
• whether it is necessary to bring (rework) the fixed asset to a state suitable for use.

If the organization's staff consists only of a director, . In this case, its functions must be assumed by the director.

Vera Vitalievna Konsetova, managing partner of the AFK Group of Companies, member of the Council of the Russian Society of Appraisers, talks about the possible impact of changes made to the Tax Code of the Russian Federation (in terms of determining the taxable base for calculating tax on certain types of real estate) on the tax burden of business.

Living in an era of change is always difficult. Changes in tax legislation are no exception: on the one hand, it is not always possible to find out about changes in Russian legislation in advance, on the other hand, recent changes in tax legislation mean a serious increase in the tax burden for some entrepreneurs.

Let us remind you that in accordance with No. 307-FZ, the tax base for calculating the property tax of legal entities changes. And these changes will affect both companies that have already paid tax, and those entrepreneurs who, using the simplified taxation system, previously paid UTII and were exempt from paying property tax. Changes in the tax base when paying property tax will be felt only by those legal entities that own administrative, business and shopping centers, as well as non-residential premises intended (used) for locating offices, retail facilities, catering facilities or consumer services.

No matter how difficult it may be for Russian businessmen to accept, changing the tax base when paying property tax for legal entities from balance sheet to cadastral is not a Russian invention, it is a world practice. For example, in Finland, property tax ranges from 0.3 to 1% of its tax value. In Sweden - 0.75% of the estimated (read “market”) value. In Germany, for legal entities, the maximum tax-free value of property is set at 20 thousand Euros; on everything that is more expensive, a tax of 0.6% of the assessed value is paid. Property revaluation in Germany is carried out every three years.

What do we have? - In Russia, the principle of determining the tax base for paying property taxes is approaching international practice. This transition is being carried out gradually, based on analysis and monitoring of the real situation in each region. And this approach is quite reasonable: firstly, today it is difficult to predict what consequences the tax increase will have for business; secondly, a new procedure for calculating the tax base must be ensured, both legislatively and methodologically.

It is in order to reduce the possible negative impact of these changes on business that the federal legislator, in parallel with changes in the tax base, is introducing a phased transition with the possibility of changing rates, providing only for their maximum value.

According to the Tax Code of the Russian Federation, property tax is a regional tax, and therefore the procedure for its payment (including the size of the tax rate) will be determined by the constituent entities of the Federation independently. Federal Law No. 307 of November 2, 2013 established only the maximum values ​​of tax rates for various constituent entities of the Russian Federation, above which the tax rate cannot be set:

“1) for the federal city of Moscow: in 2014 - 1.5 percent, in 2015 - 1.7 percent, in 2016 and subsequent years - 2 percent;

2) for other constituent entities of the Russian Federation: in 2014 - 1.0 percent, in 2015 - 1.5 percent, in 2016 and subsequent years - 2 percent.”

At the same time, regions have the right to set any value, even the most minimal. But, I repeat, for this to happen, appropriate legislative and regulatory acts must be adopted at the regional level. These changes will affect St. Petersburg entrepreneurs only when the city Legislative Assembly promptly adopts amendments to the region’s legislation. So far, no corresponding amendments have been made to the regional law of St. Petersburg “On Organizational Property Tax”.
The executive power of St. Petersburg, represented by the Committee on Land Resources and Land Management (KZRiZ), is today actively conducting analytical work, collecting information, modeling the possible consequences of applying new tax rates - so that before a final decision is made on the size of the tax rate and the dynamics of its change (within established by federal law) to identify possible business risks and avoid bankruptcy.

There is an intention to introduce the changes in 2015, but the authorities are not ready for them yet, because KZRiZ plans include updating the cadastral value of capital construction projects (CAP) after receiving more accurate information.

Why do the balance sheet, cadastral and market values ​​of real estate do not correspond to each other? Why do discrepancies reach 10-20 times the size?

Specialists of the AFK Group of Companies tried to find answers to these questions during a study of the possible impact on business of new rules for calculating real estate tax for legal entities.

The results of the study clearly demonstrate why entrepreneurs perceived the innovation so negatively. It is not surprising - in some cases, the difference between the previous and new tax base reaches 10 and 15 times the value: for example, the book value of a building is 15.3 million rubles, and the cadastral value is 230.9 million rubles. (Table 1. Building No. 9, owned by company “B”) We can only be glad for the owner that the tax is not calculated on the current market value of his property.

Table 1. Comparative table of different types of real estate values.

Among the main reasons why such a discrepancy arises, several can be identified:
. carrying out cadastral valuation using the mass method - when a large number of objects need to be calculated on the basis of a relatively small amount of data provided by the market (moreover, in some market segments there is no such data at all - this is how “averaging” of cost arises);
. lack of detailed initial information about the property or its inaccuracy,
. the tight deadlines that evaluators have to work within in most cases,
. errors in indicating the main quantitative characteristics of the object in the documentation (area, year of construction, number of floors).

Very often, the lack of information about the purpose of the property being valued becomes the reason that real estate objects of equal value on the market have cadastral values ​​that are in completely different price ranges.

Thus, AFK specialists, having analyzed about 70 objects, found that in most cases the cadastral and market value exceed the book value. (However, there were also opposite examples - when the book value turned out to be higher not only than the cadastral value, but also the market value.)

The ratio of the balance sheet, market and cadastral values ​​of the objects in question.

And the difference in the tax base is quite sufficient so that even at a rate of 1% for most objects there will be a noticeable increase in tax - on average 7-8 times.

To a lesser extent, the new tax scheme will affect owners of buildings that are in poor technical condition, newly built or in the process of construction. In this case, there is a possibility that their market value will be lower than their book value.

A more detailed analysis of the results of the cadastral assessment of the real estate in question, carried out in 2012, showed that the problem of increasing the tax burden of property owners is not limited only to the final amount of this tax. The accuracy of the determination and fairness of the formation of the tax base also require special attention.

An analysis of the value of real estate objects carried out by specialists of the AFK Group of Companies (according to the cadastral valuation carried out in 2012) allows us to conclude that the main reason for the possibly incorrectly formed tax base is the inaccuracy of the initial information.

Table 2. Identified spread of specific indicators of the cadastral value of the object.

For example, the lack of information about the purpose of the property being valued leads to the fact that objects of equal value on the market have cadastral values ​​that are in completely different price ranges. Thus, the inaccuracy and uncertainty of the purpose of using the object already generates a 2-3-fold discrepancy in the cost of 1 sq. m. m: on the same territory, by the same owner, there are real estate objects comparable in their characteristics, but with very different costs per sq. m. m - from 9,804 rub. up to 36,246 rub. (Table 2)

Also, incorrectly entered information (essentially a technical error) about the area of ​​the object very often leads to a distortion of the cadastral value. Among the real estate objects examined, a third had differences in the actual area of ​​the building and the area specified in the regional government decree approving the results of the cadastral valuation. The deviation range is from 1 to 12% - both up and down.

The results of the cadastral valuation depend both on market information, which is not sufficient due to the underdevelopment of the market, and on the quality of the initial information in the Real Estate Cadastre. Therefore, the more accurate information is used, the less negative consequences for business there will be from changes in the tax base when calculating property tax.

We should not forget that owners still have the right to appeal the cadastral value of capital construction projects in the manner prescribed by law - through an appeal to the Rosreestr commission or through the court.

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