Who has tax credits for land tax. Who is exempt from paying land tax? To whom and in what amount

Everyone, reaching retirement age, hopes for a certain support from the state. But at different times, the support was carried out differently.

For example, after the restructuring, pensioners were exempted from land tax. But this did not last as long as we would like.

To date, the general federal law on land does not single out pensioners as such as beneficiaries and does not pay extra subsidies to them. Provide benefits for the elderly land tax or not depends today on the wishes of each individual municipality.

Who are given land benefits

The Tax Code, with its Article 395, permits free land use only to representatives of the indigenous peoples of the North, the Far East and Siberia.

Only residents of these hard-to-reach regions can be exempted from paying the tax. Those who can hope for benefits in payment are also listed.

Russians who are:

• WWII veterans;
• military pensioners of any power structures;
• heroes of military operations;
• heroes of Russia or Soviet Union, holders of the Order of Glory;
• disabled people;
• victims of radiation sickness as a result of participation in nuclear tests;
• victims of man-made disasters.

Nobody will automatically make relief on the payment of land tax. If a retiree is eligible for benefits on this list, he must apply for these benefits. To do this, you need to contact the nearest branch of the Research Institute.

Watch a short video about the land tax rate in the Moscow region.

The application must be accompanied by documents:

• confirming the right to benefits (certificates of disability, injuries, diseases, awards, veteran's certificate);
• passport;
• related to the land.

Alternatively, you can use mail. Copies of the required documents are sent by registered mail, but it is not necessary to certify them by a notary. Inspection workers will check the possibility of obtaining benefits and will give their answer.

What are the benefits for a pensioner

Beyond local land benefits, all pensioners of Russia are entitled to help in the form of:

• tax deductions from personal income tax. When buying or building a living space, a pensioner can recalculate the amount paid for tax for three years;
• liberation from property tax... The exempted person has such a right only in relation to any one of the property objects (either to a house, or to an apartment, or to a garage). You will have to pay for the rest of the objects;
• exemption from personal income tax when calculating insurance and funded pensions and fixed payments to them, when receiving gifts and material assistance, when paying for sanatorium vouchers and medical services;
• subsidies for paying for housing and communal services, if more than 22% of the pension is given for housing and communal comfort;
• additional payments to the meager size of the pension. The allowance should equate the amount of the pension to the subsistence minimum.

Land tax in the Moscow region

The laws common to the entire Moscow region are silent about pensioners. Within the region, individual municipalities nevertheless go to meet people who have reached a venerable age:

• in Odintsovo, all non-working pensioners have the right to be exempt from land tax;
• in the Pavlovo-Posad region, subsidies make life easier only for lonely pensioners, completely repaying the tax;
• in Ivanteevka, they do not take money from poor old people, and for the lonely they cut the tax by half;
• the Queen's authorities give a subsidy of 50% of the tax to those non-working pensioners who live on the site permanently. Moreover, the land itself should not occupy more than 1200 sq. m .;
• in Lotoshino, low-income pension holders can count on a tax reduced by a quarter.

Residents of Moscow itself are not entitled to any indulgences.

I suggest watching a short video tutorial on how to check and adjust the land tax.

In general, the Moscow region only increases the hardships of citizens who have retired on a well-deserved rest.

As a result of an unfair cadastral valuation, the amount of tax here has grown several times. Sometimes residents of the Moscow region had to pay five-figure sums for their usual plots of several hundred square meters.

Today the situation has been more or less normalized. Specialized revaluation commissions continue to work, and anyone can challenge the amount of their land tax.

Payment

The cadastral value of the site is determined as of January 1. If the site is less than a year old, they are guided by the date when the cadastral registration was carried out.

The rate is set by regional authorities and will change annually. It is planned to gradually increase the amount of land tax by 2020. In the MO for individuals today, rates of 0.1-0.3% are in effect.

A law is in the draft stage that will increase the land tax by five times for those owners who did not want to register the buildings on the site.

With the help of aerial photography, allotments with illegal buildings are easily calculated. Another formula for receiving money from the treasury is being considered as an option for a fivefold tax.

It is proposed to determine the cost of unregistered buildings as the cadastral value of the site multiplied by certain coefficient... Such measures will allow the treasury to receive up to 1.8 billion rubles from careless owners, of whom about 30% in the Moscow region.

However, the State Duma deputies propose to make a distinction between unregistered residential buildings and garden houses. Benefits for pensioners are also left at the discretion of municipalities, as well as their receipt of state subsidies.

It is possible that tightening economic situation will lead to the fact that the pension of insufficient size will force older people to simply sell their own land for a pittance.

And, as usual, a short video in which experts will tell you how you can dispute the cadastral value of land.

Land tax refers to local taxes, the proceeds from it go to replenish the local treasury. In this regard, local authorities have a number of powers to establish the rates of land tax, the procedure and timing of its payment, and also determine tax incentives on land tax for individual taxpayers. At the same time, a number of benefits are established at the federal level.

In what form are the benefits established?

Benefits can be established in the form:

• tax exemption;
• reduction of the tax rate;
• share of the area of ​​the land plot not taxed;
• the amount by which the tax base (the value of the land plot) is reduced and which is not taxed;
• the amount by which the calculated tax is reduced.

Each type of benefit has its own code, which must be indicated when filling out the declaration.

Federal land tax incentives

These benefits are established directly in the Tax Code of the Russian Federation for both organizations and citizens, including entrepreneurs. At the federal level, land tax relief for legal entities granted in the form of tax exemption. The categories of taxpayers who are eligible for benefits are defined in article 395 of the Tax Code. These include organizations of the UIS (penal system), religious organizations, organizations of persons with disabilities, organizations - participants in the SEZ (free economic zones) and etc.

For individuals, benefits are provided both in the form of exemptions and in the form of a tax-free amount. Representatives of small indigenous peoples have the right to release ().

A reduction in the tax base is provided for disabled people, Heroes of the USSR and the Russian Federation, war veterans, citizens exposed to radiation, and other categories of beneficiaries specified in article 391 of the Tax Code.

Local land tax relief

Local authorities has the right to establish its own benefits. In order to familiarize yourself with them, you must refer to your local laws and regulations. This can be done using a special service of the Federal Tax Service of Russia. Having selected the required region, type of tax, taxable period and the municipality (except for Moscow, Sevastopol, St. Petersburg), you can get necessary information on the types of local benefits, tax rates in force in the area. In Moscow, Sevastopol, St. Petersburg, benefits are established by regional authorities.

Thus, in the city of St. Petersburg, disabled persons of the 1st group, invalids from childhood, invalids and veterans of military operations, persons exposed to radiation are completely exempted from tax (Law of St. Petersburg "On land tax" dated 23.11.2012). Thus, the legislators of St. Petersburg have expanded the amount of benefits provided to federal beneficiaries.

In addition, on the basis of the regional law, benefits were received, in particular, for certain categories of dismissed military personnel; parents, guardians, trustees with three or more minor children; parents, guardians, trustees with a disabled child; pensioners.

The regional law also establishes benefits for selected categories legal entities. So, regional authorities, autonomous, state and budgetary institutions St. Petersburg.

Moscow adopted the Law "On Land Tax" of November 24, 2004, according to which regional authorities and local self-government bodies of Moscow, as well as Moscow budgetary, state, autonomous institutions and trade union institutions; organizations that involve people with disabilities in work; Homeowners' associations, housing cooperatives, consumer, housing and other cooperatives; private non-profit organizations.

For individuals in Moscow, an increased amount of benefits is provided. So, the Heroes of the Russian Federation and the USSR are completely exempt from the tax. The base for taxation can be reduced by 1 million rubles for disabled people of groups 1 and 2, disabled from childhood, WWII veterans and other categories of federal beneficiaries.

Local benefits are established for Hero of Labor, who are completely tax exempt. The land tax for large families is calculated from the tax base, reduced by 1 million rubles.

Citizens who are in retirement age often hear from our government about the introduction of certain benefits.

But is it really true? What are the capitals? Do all retirees have the right to count on land tax benefits?

Are the benefits the same throughout the region or not? Who among the retirees has more benefits? Do military pensioners have additional support or do they use standard assistance from the state?

Let's consider all these questions in more detail.

The concept of land tax and who is entitled to benefits

The payment of the land tax is made by persons who own land plots on the basis of their property rights, or on the basis of the right of unlimited or life-long use.

Despite the fact that the land tax is enshrined in the legislation of the Russian Federation, its the size is established directly by the bodies of the local municipality in the regions of the Russian Federation.

This category includes:

• heroes of the Soviet Union;
• citizens who have the title of full holders of the Order of Glory;
• citizens with;
• citizens who are;
• citizens who are recognized as veterans of the Second World War.

Apart from these faces, benefits may be and citizens who:

• took an active part in biochemical tests of nuclear weapons;
• are liquidators of accidents at various nuclear installations;
• have radiation sickness.

Land tax incentives for people of retirement age in the Moscow region

In the capital itself, land tax concessions have not been established, however, in the region, such discounts are provided (such legislation is adopted at the level of local municipalities).

It is impractical to consider each city in the region, consider some areas in the table:

As you can see, each area has its own specific benefits. For this reason, it is necessary about them check with your local tax authority or in the district administration at the location of the land plot.

Other types of benefits

Social

Citizens of retirement age who live in Moscow and the region have the right to receive such social benefits , how:

• free, including the metro. An exception is a city minibus or a taxi;
• go once a year, if there is an appropriate medical report for this;
• carry out free prosthetics, with the exception of expensive products and only in city polyclinics;
• receive social assistance at home if health does not allow you to serve yourself on your own;
• to be eligible for social services while in inpatient care;
• receive benefits for funeral services;
• qualify for a discount, if.

Tax

Pensioners of the capital and the region have the right to apply for discount when paying these types of taxes, how:

• land (here it depends on the place of residence in the region, since in one place they are, in another they may not be provided).

The subsidy is confirmed on a monthly basis, and if the cost of housing and communal services is 10% or less, the benefit is canceled automatically.

In addition, retirees receive a 50% discount on cable TV payments (provided that they use it) - the discount is given to those retirees who live alone or those who have issued a subsidy.

Citizens of retirement age receive a monthly supplement to pension provision in the amount of 230 rubles as compensation for a landline telephone.

Other

In addition to all of the above benefits, pensioners of the capital and the region can calculate for medical privileges.

In particular, we are talking about such as:

• receiving free and extraordinary assistance in all state clinics of the capital;
• discount on the purchase of medicines;
• In part, compensation for the completion of the rehabilitation course is due.

What additional benefits are laid for military pensioners

Pensioners who belong to the military category have full right to use not only free public transport in the form of a metro or other surface, but also trains that travel on suburban routes. This is very convenient for military pensioners who continue to carry out their labor activities and travel by rail.

In addition, they have right to payment utilities with a 50% discount regardless of their income level. But one nuance should be taken into account - until recently, they paid only 50% (as expected with a discount), but now it is a little different. Military pensioners pay 100%, and after the end of the current month, the authorities social protection of the population recalculate and return part of the funds in the form of additional payments to the pension.

If a military pensioner lives on rented apartment under the contract, he has the full right to compensation from the state 50% of the cost of the rent.

It is worth noting that a military pensioner, according to the legislation of the Moscow region, belongs to. For this reason, the pond veterans themselves also have the right to take advantage of these benefits in full.

The rules for paying land tax are described in the following video:

Land tax for retirees

Land tax for retirees is paid by citizens who own land plot.

The rules on taxation of citizens with land areas were introduced by the Federal Law of November 29, 2004 N 141-ФЗ. The tax is calculated by authorized government officials based on:

• The cadastral value of the site.
• The tax rate, the amount of which is directly related to the type of land area owned by the taxpayer. Thus, the legislator sets a rate of 0.3% of the price of land for plots intended for truck farming, horticulture, animal husbandry or agricultural activities.

Citizens who own other types of land are subject to tax rate, constituting 1.5% of cadastral value territorial zone.

The figures shown represent the maximum possible land tax rates. This means that individual municipalities can set the tax at a lower level, but exceed these values ​​- no.

Land tax incentives for pensioners

All tax incentives are divided into 3 types:

• Exemption of citizens from paying land tax.
• Decrease by 10,000 rubles. tax base (the amount from which the tax is calculated).
• Benefits that are established by the municipal authorities.

Only persons related to:

• Small peoples of the North, Far East and Siberia.
• The peoples who use the land for the preservation and development of the traditional way of life, farming and crafts.

The tax base can be reduced for persons who, in accordance with Part 5 of Art. 391 of the Tax Code of the Russian Federation are:

• Heroes of the Soviet Union.
• Heroes of the Russian Federation.
• Full Cavaliers of the Order of Glory.
• WWII veterans and invalids.
• War veterans and invalids.
• Disabled childhood.
• Disabled people of group 1.
• Disabled persons of the 2nd group, while the disability of this group must be awarded to them before the beginning of 2004.

Documents for registration of benefits

A person can apply for benefits by submitting an application to the tax office at the location of the land plot (clause 10 of article 396 of the Tax Code of the Russian Federation).

Together with an application for a reduction in the amount of land tax, a citizen of retirement age will need to submit:

• passport;
• documents of title to a land plot acting as an object of taxation.

To clarify a specific list of documentation required for registration of benefits, a citizen will need to contact the department tax service at the location of the land plot.

Fringe benefits

The Tax Code of the Russian Federation does not contain specific norms that exempt pensioners from paying taxes or give them the right to pay tax at a reduced rate, however, legislative acts of municipal authorities often provide in their norms a number of additional social benefits addressed to persons of retirement age.

For example, some municipal bodies authorities provide pensioners with tax discounts on land area if these citizens have permanent registration in the zone of the municipality.

Row government agencies guarantees benefits to those citizens who are of retirement age who do not have a place of employment or are registered in residential premises built in the territory for which the pensioner pays a mandatory tax.

Registration of benefits

After a citizen of retirement age has provided an authorized tax inspector full package documents for registration of tax benefits, the official is engaged in checking the received documentation.

If the information recorded in the documents is true, and the documents are recognized as authentic, then the land tax is recalculated.

Don't know your rights?

Such recalculation should cover the time period starting from the moment the citizen has the right to benefits. If a citizen has submitted an application to the tax office and additional documents for registration of benefits out of time, the recalculation period is limited to 3 years.

Real estate tax for retirees

According to the provisions of the Law of 09.12.1991 No. 2003-1 FZ, pensioners receiving the pension established for them by the national pension legislation do not pay tax on buildings, buildings and premises that are in their ownership.

Citizens who are the owners of such real estate objects and do not use them in entrepreneurial activities, after the onset of retirement age, can start registering their rights.

Registration of tax exemption

To obtain prescribed benefits, a citizen who has reached retirement age must apply to the tax authorities at the location of the real estate and submit an application. You will also need to present a passport, TIN and a pension certificate, which will confirm the citizen's rights to exemption from property tax.

When the official tax office will make sure that it is legitimate for a citizen to receive benefits, it will recalculate the tax. If a person turns to tax authority at the place of registration for benefits out of time, then the recalculation period cannot exceed a period of 3 years.

Application for registration of benefits

A standard application drawn up by a citizen in a free form is accepted by the tax authorities at the place of his registration. The document can be handwritten or filled in with an automatic device.

In case you own several of the same type immovable objects(rooms, apartments, summer cottages, etc.), you have the right to apply for only one of them. For example, if you own two rooms and two summer cottages, you can get a benefit for one room and one summer cottage, and pay tax on other properties as usual.

It is necessary to decide on the choice of the object for which you would like to receive a benefit on your own, securing your decision in the notification. It must be submitted to the tax office before November 1 of the year from which you want to enjoy the benefit.

Application requirements

The main requirements that tax authorities impose on a citizen's application are:

• Comprehensibility, clarity and accuracy of wording.
• Absence of semantic and grammatical errors.
• Lack of misprints, corrections and strikethroughs.
• Full information about the applicant.

Typically, tax inspectors ask citizens to reflect the following important data in their application:

• The name of the head of the tax authority receiving the document.
• The full name of the tax office to which a citizen of retirement age applies.
• Full name of the applicant.
• TIN number of the citizen who submitted the document for registration of benefits.
• Details of the applicant's passport.
• Registration address of the citizen who applied for tax benefits.
• The essence of the issue on which the document was submitted
• The way to get a response from the tax authority.
• The date the document was compiled.

Personal signature of the applicant.

An application for a property tax benefit must be accompanied by a copy of the pension certificate certified by the applicant.

Application form to the tax authority

A pensioner can submit an application in person if he visits the tax inspection office at the location of the property and submits an application with the documents of title attached to it.

It is also possible to accept documents received by mail. At the same time, citizens who plan to fill out a written application and send it with the rest of the documents by mail should only enclose in the envelope copies of the documentation, certified in accordance with the procedure established by law.

As indicated in the Letter of the Ministry of Finance of the Russian Federation of 08/07/2014 N 03-02-RZ / 39142, notarization no copies required. The applicant of the benefit has the right to independently certify the document if below the requisite “Signature” he affixes a certification inscription: “True”, personal signature, transcript of the signature (initials, surname), date of certification.

A written statement submitted by a citizen personally or sent in the form of mail must be accepted by the tax authority and registered in the prescribed manner.

If a citizen made mistakes in the application or attached an incomplete package of documents, then the application sent by mail is returned to the sender's address. Attached to it is a document indicating the mistakes made and containing recommendations for correcting them.

Send an application to email the tax service is possible if you go through the registration procedure in your personal account on the website of the Federal Tax Service of the Russian Federation. Enter Personal Area on the federal website of the tax service, the taxpayer will be able to, provided that he has:

• Registration card obtained from your local tax office. It is issued after the authorized tax inspector performs an operation to register a citizen and check the details of his passport.
• Electronic digital signature or universal electronic card, containing encrypted information about the taxpayer and allowing him to accurately identify him.

Thus, citizens who have crossed the retirement age are entitled to certain benefits related to the payment of property and land taxes. The benefits are of a notification nature, so they take effect only after the pensioner applies to the tax authority with an application.

By the will of those in power, land tax refers to municipal taxes, that is, those that are levied in favor of local budgets (city and township, etc.). According to paragraph 2 of Art. 387 of the main legislative act in the field of taxation - Tax Code, the authorities of municipalities have the right to decide not only in what amount to take payment for land, but also who and what land tax privileges to establish. An overview of the latter - read below.

Two levels of benefits

The provision of benefits for paying tax on a land plot is carried out on two levels.

The first level is national. It includes benefits and concessions approved by the Tax Code of the Russian Federation.

The second, as we have already said, is municipal. It is under the full jurisdiction of local governments. However, here, too, one can trace general trend... As a rule, all regions and their municipalities try, first of all, to provide privileges to the so-called federal beneficiaries. These are well-known:

• Heroes of the Russian Federation and the USSR, Heroes of Labor, full holders of the Order of Glory;
• WWII veterans and war veterans;
• Chernobyl victims, persons affected by the effects of radiation, as well as military personnel and citizens who participated in the elimination of similar accidents and disasters;
• Disabled groups 1 and 2, families raising a disabled child and disabled since childhood;
• Pensioners and low-income citizens;
• Large families.

Federal benefits

The privilege for the payment of the first level land tax for individuals is determined by clause 5 of Art. 391 of the Tax Code of Russia. Its essence is to provide tax deduction from the base cadastral value of the land plot. The amount of this deduction is 10 thousand rubles. The deduction is given only for one section in a given municipality and only to federal beneficiaries (items 1-3 and 5 from the list above).

In turn, some organizations and legal entities also have the right to national benefits (Article 395 of the Tax Code of Russia). For example, land owned by:

• FSIN;
• religious and charitable organizations;
• communities of people with disabilities;
• indigenous peoples of the North;
• residents of special economic zones, etc.

That's all that federal legislation has provided for citizens. Let's talk about local legislation.

Regional benefits

So, what are the tax breaks for land tax in 2015 in the country?

There are two laws on preferential taxation in the Moscow region. The first concerns mainly legal entities (law of MO N 151/2004-OZ dated November 24, 2004). The second one is of direct significance to the main city of federal significance in Russia and is directed directly at certain groups of individuals (by the law of the city of Moscow No. 74 of November 24, 2004).

According to the latter, a benefit in the form of a tax deduction of 1 million rubles. provided to federal beneficiaries under items 1-4 and 6 from the list we have given above. Recipients are obliged to report their rights to benefits to the Moscow Federal Tax Service no later than 01.10 of the current year. So, benefits for the payment of land tax in 2015 are given to those who submitted the relevant application before October 1, 2014.

In St. Petersburg, the land tax is not paid by the federal beneficiaries from the list above. At the same time, an additional restriction on the area of ​​the site that is not taxed is imposed on pensioners - 2.5 thousand square meters. In addition to federal beneficiaries, servicemen, including military pensioners, as well as families of servicemen and civil servants who have lost their breadwinner, receive special privileges. These norms are enshrined in Art. 5 of the Law of St. Petersburg No. 617-105 of 23.11.12.

In the newly minted city of federal significance Sevastopol with benefits individuals so far a bit tight. At the moment, only the territories belonging to the municipality are exempted from land tax (law of the city of Sevastopol No. 81 of 11/26/14). We can only hope that in the near future the local legislative assembly will definitely consider amendments that equalize the rights of individuals and legal entities.

Privileges are scarce in Nizhny Novgorod. Only veterans and invalids of the Second World War do not pay tax here. A small land tax concession is also provided to members of horticultural cooperatives who do not carry out commercial activities and to owners of orchards and vegetable gardens that are flooded in the spring. melt water... For them, the rate of payment is reduced by 3/4 (Resolution of the City Duma of St. Nizhny Novgorod No. 76 dated 28.10.05).

In Samara (Resolution of the Samara State Duma No. 188 of November 24, 2005) 1 land plot for a residential building, summer house or other residential building with an area of ​​not more than 600 sq. M. Is exempt from payment. meters, garage plot within 24 sq. meters and a plot for a cellar (storage room)
within 18 sq. meters for the following citizens:

• federal beneficiaries (items 1,3,4-6) of the list;
• invalids of 3 groups and invalids of fighting.

In Novosibirsk, only WWII veterans will not pay tax this year. Pensioners and large families have the right to reduce tax base by 50%, and local producers - by a third (Decision of the City Council of Novosibirsk No. 105 of 25.10.05).

In Rostov-on-Don, privileges are provided to all types of federal beneficiaries, indicated by us in the list above. Only low-income families are not fully tax exempt. They will have to pay at least half of the tax (Decision of the Rostov State Duma No. 38 of 23.08.05).

In Saratov, all the same groups of citizens - heroes, veterans, disabled people, etc. have the right to privileges. (decision of the Saratov State Duma No. 63-615 dated October 27, 2005). At the same time, an additional restriction on the area of ​​the site was imposed on pensioners and large families - up to 1000 square meters.

And what about labor veterans? Alas, in none of the legislative acts we have reviewed, they were not listed in the lists for receiving land tax benefits. However, labor veterans can apply for benefits on a different basis - as pensioners.