Benefits for taxation on the property of individuals. Who is exempt from paying property tax. Do I have to calculate the tax and file a tax return myself?
Content
One of the sources of the country's budget revenue is the property tax. Starting from 2018, a phased transition to the calculation of the amount of tax payments due, based on the high cadastral (close to market) value of real estate, is envisaged. This calculation method significantly increases the amount of accruals, therefore, for older citizens, the question is considered relevant - does a pensioner pay property tax in 2018 or is he entitled to a tax benefit on existing property.
Should retirees pay property tax in 2018
The procedure for exemption from payment of property tax is not changed next year. The list of categories of citizens to whom legislative acts provide benefits for tax payments. The elderly are among the beneficiaries, so the property tax individuals pensioners in 2018 may not be paid, but not for all objects.
Who is granted
The tax benefit is provided to all citizens receiving pension payments. Exemption from property accruals is due to employed and unemployed persons. In 2018, real estate tax for pensioners of all categories is not charged:
- those who have reached retirement age (for women over 55 and men over 60);
- who retired ahead of schedule, according to the length of service (for military personnel, teachers, health workers, miners and others).
Conditions for obtaining benefits for pensioners on property tax
Tax incentives are provided to all recipients of pension payments without exception, and requirements are put forward for real estate objects. No property tax will be charged to pensioners in 2018, provided that the property:
- is the property of the beneficiary;
- not used to generate income (for business activities);
- the cadastral value of the property does not exceed 300,000,000 rubles.
For which objects pensioners are exempted from paying property tax
Pensioners do not pay property charges for several real estate objects, if they relate to different types property. Preferential taxation applies to:
- privatized room or apartment;
- private house;
- garage;
- dacha;
- premises that are used for creativity (to art or carpentry workshops, a library, a museum);
- non-residential structures near a private house or on summer cottages, intended for farming, if their area does not exceed 50 square meters.
Benefit amount in 2018
Pensioners who own an apartment, garage, cottage, but in the singular do not pay property charges. Preferential taxation is applied only to one of the objects, if the ownership is registered for several units of the same type, and you have to pay for all the others. Citizens have the right to independently choose property for preferential taxation.
It is always more profitable to pay a lower tax on an apartment for pensioners, so it is better to choose the most expensive one from all available objects of the same type to receive tax break. Property tax for military pensioners in 2018 is accrued on a general basis - they are exempted from paying charges on one property for all types of registered property.
Application of tax deductions for the second object
A discount of up to 50% of the accrued property payments can be applied to the second property if the requirements for it are met (ownership, use for housing, value below 300,000,000 rubles). When calculating property payments to pensioners, a part of it is deducted from the total living space in the following amounts:
- 10 sq. m for the room;
- 20 sq. m for an apartment;
- 50 sq. m for a private house.
How to get a property tax exemption in 2018
The legislation provides that pensioners can exercise the right to exemption from payment of property charges in a declarative manner. Citizens who have issued a pension earlier and already own the benefit automatically continue to enjoy this right in subsequent periods. When making pension payments in 2018, in order not to pay property accruals, you must provide tax service statement.
Application for place of residence
It is necessary to apply with an application in order not to pay property accruals before November 1, 2018 to the following persons:
- who have retired;
- bought a new property;
- want to change the object for the application of preferential taxation.
Recipients of pension payments enjoy the right of return on general grounds. income tax when buying real estate. It is possible to return paid contributions from the budget, therefore, money is returned only to employed persons. Non-working pension recipients can also receive funds if they took out a pension recently, and were employed in the previous 3 years before registering the purchase. The maximum deduction amount is 260,000 rubles. It is returned after the full registration of ownership.
After a citizen draws up a pension in the absence of an application, the tax authorities continue to carry out property accruals and they must be paid. Per untimely application payments or lack thereof, a fine is imposed. After submitting the application, a recalculation is made for a period not exceeding 3 years. The document should be provided to the tax service at the place of registration of property. Application can be submitted:
- when visiting a government agency;
- by mail notice;
- using an electronic service on the website of the Federal Tax Service of the Russian Federation.
The legislation does not fix the requirements for the execution of the document. The application must contain a clear statement of the citizen's desire and the following information must be entered.
Paying taxes is the responsibility of all taxpayers. If a citizen owns real estate, he must annually pay a tax fee, the amount of which depends on the type of object and its value. It is possible to receive benefits. It can be provided both for the entire object as a whole, and for its part.
Almost every individual owns property. According to Russian laws, taxes must be paid annually for a property. This responsibility rests with taxpayers article 19 of the Tax Code of the Russian Federation).
The tax fee is levied on the following types of property ( Article 401 of the Tax Code of the Russian Federation):
- house intended for living;
- living room or whole apartment;
- construction in progress;
- garage box;
- car place.
This type tax collection is local, and all collected cash transferred to replenish the municipal budget. That is why each region is allowed to set its own tax rates.
How property tax is calculated
Since January 2015, an innovation has been adopted in the calculation of property tax. Gradually, until 2020, the transition from inventory to cadastral value is being made.
The tax base
inventory value usually assigned at the time of putting the house or structure into operation. It includes the prices of materials, works and services spent on the construction of the property. The inventory value does not take into account all the changes that occur during the operation of the building. Do not affect it and inflationary processes, and market jumps in the value of real estate.
Cadastral valueь is established as a result of the state assessment of structures by a special service of cadastre and cartography, in which special methods are used to accurately determine the value of real estate at a certain point in time. Reassessment is made every 5 years.
In order to make the transition period when calculating property tax as painless as possible, it was decided to take into account both the inventory and cadastral value of real estate during this time. 
tax rates
The Tax Code of the Russian Federation establishes special rates for property taxation. They depend on which base is taken for calculation:
- inventory value;
- cadastral price.
The tax rate depends on the amount inventory value object:
- If the house or apartment is worth less than 300 thousand rubles according to the inventory estimate, then the rate corresponds to 0.1%.
- With an established inventory value of 300 thousand rubles to 500 thousand rubles, the percentage varies from 0.1 to 0.3%.
- If the object was valued over 500 thousand rubles, then a coefficient from 0.3 to 2% is taken for calculation.
When accepting the inventory price as a tax base, it applies the deflator coefficient ( 404 article of the Tax Code of the Russian Federation).
To determine the tax on the cadastral value, a 3-level gradation of the rate is used:
- 0.1% applies to all living quarters and garage boxes.
- 2% is taken from elite real estate, the value of which exceeds 300 million rubles.
- 0.5% is charged from all other objects.
Taxable period
For all real estate, one tax period is established - a calendar year ( Article 406 of the Tax Code of the Russian Federation).
All benefits provided to property owners can be divided into 3 types:
- federal for certain categories population;
- federal for certain real estate objects;
- local.
Federal benefits for certain categories
If there are certain official papers, the following categories of citizens can receive a federal benefit for property collection ():
- Citizens of retirement age are entitled to discounts when calculating tax if they have a pensioner's certificate.
- Persons with disabilities of groups I and II must confirm their status with a certificate from the VTEK.
- Children with disabilities must confirm their eligibility upon presentation of a disability document.
- Participants in various military operations, including those in the Great Patriotic War, upon presentation of the participant's booklet, are exempted from paying property tax.
- Heroes Soviet Union and Russia, when providing an order book, they get the opportunity to use preferential taxation.
- Citizens who participated in the elimination of the accident at the Chernobyl nuclear power plant, as well as those who served in units with a high degree of risk (testing nuclear and thermonuclear weapons), if they have documents, can count on property tax benefits.
- for one apartment or room;
- for one house for living;
- for one garage or parking space.
Important! If the federal beneficiary has any other property, he will have to pay a tax fee in full.
Federal incentives for certain types of real estate
Discounts can be obtained by owners of the following real estate:
- Discounts are provided for premises used by citizens for workshops, studios, ateliers, as well as for placement of non-state libraries or museums in real estate. You can take advantage of preferential taxation during the entire period of use of the premises for these purposes.
- Citizens who own small buildings (up to 50 m²) on plots that have the category of personal subsidiary plots, or on lands intended for gardening and horticulture, are entitled to benefits (Article 407 of the Tax Code of the Russian Federation).
Video - Changes in corporate property tax from January 1, 2018
Local Benefits
Each region can independently establish preferential taxation for real estate objects of citizens. You can find out about specific tax discounts on the website of the Federal Tax Service (https://www.nalog.ru/rn77/service/tax/), where you should specify the year of taxation and select the subject of the Russian Federation.
For example, for Moscow there is the following gradation interest rates to calculate tax.
| Object type | The value of the taxable object (cadastral) | Tax rate (%) |
|---|---|---|
| Living spaces | Up to 10 million rubles | 0,1 |
| From 10 to 20 million rubles. | 0,15 | |
| From 20 to 50 million rubles. | 0,2 | |
| From 50 to 300 million rubles. | 0,3 | |
| Over 300 million rubles | 2,0 | |
| Garages | 0,1 | |
| Other objects | 0,5 |
Benefits may depend not only on the value of the cadastral value, but also on the type of real estate: a house or an apartment. For St. Petersburg, the following difference is established:
- for houses there are restrictions on the cadastral value of 5 million rubles;
- for apartments and rooms - 7 million rubles.
Video - How to apply for a personal property tax exemption
tax deductions
When calculating the property fee, all owners of real estate can use its reduction due to deductions established by law ( Article 403 of the Tax Code of the Russian Federation). Their size depends on the type of real estate:
- When owning a room, its owner is given the opportunity to deduct 10 m² from the total area of the room. The calculation is carried out from the size of the reduced area.
- If an apartment is owned, then its area is reduced by 20 m² when determining the amount of tax collection.
- Citizen who owns the whole residential building, can take advantage of the tax deduction attributable to the reduction of the area by 50 m².
- For a real estate complex that has at least one residential building (house), a discount of 1 million rubles is applied. This amount reduces the cadastral value of real estate.
If the real estate at the disposal of an individual has an insignificant cadastral value, and after applying the exemption, the calculated tax is obtained in the form of a negative value, then it is equal to zero and it is not necessary to pay it.
Important! This tax deduction is provided to the owner only for one property. Moreover, the owner himself can determine the property for which he would like to receive concessions. If this is not done, then the benefit is calculated from the property for which the tax amount is maximum.
How to get tax relief
Benefit for property tax– declarative. To receive it, you will need to make an application. If this is not done, then the tax will be calculated for the individual in full.
Application for a discount prescribed form and filled out on a special form. You can submit a document:
- when visiting the tax office;
- across Personal Area taxpayer in in electronic format by filling out an application on the site: you need to register on the portal;
- by letter by Russian post: all documents confirming benefits must be notarized.
The application consists of 4 sheets:
- The title page is always filled out. Information about the taxpayer is entered into it: full name, passport details, place and date of birth. The TIN is required.
- The 2nd sheet is used only if the vehicle is owned.
- The 3rd must be issued when paying the tax fee for the land. If there is no land in the property, then the sheet remains blank.
- To receive a property tax exemption, you must fill out the 4th sheet. Be sure to make a note about the type of property for which the discount is issued (house, room, apartment, garage). Enter its cadastral number. The name, number and date of the document granting the tax benefit is entered. The period for which the discount applies is recorded.
The application must be accompanied by a copy of the document indicated in it. You will also need the following papers:
- the passport;
- TIN certificate;
- ownership document.
After receiving and checking documents tax inspector the citizen will be informed about the method of notification of the decision.
There are time limits. To provide tax credits, you must submit an application before November 1 of the same year, which is considered tax. For example, in order to provide property tax benefits in 2017, a citizen must have time to submit an application and documents before 01/11/2017.
Important! If the application for benefits was not completed within the prescribed period (before November 1), then the discount will not be granted.
Benefit conditions
Benefits can only be obtained if certain conditions are met:
- Tax rebates are only available for one property. Even if a citizen is entitled to a preferential calculation for several reasons (for example, a veteran and a disabled person), then a property tax discount is issued only for one type of property.
- Real estate must be registered in the ownership of an individual applying for a benefit.
- Discount is not available if the property is used for business purposes.
The procedure for calculating property tax
For a while transition period a special formula is used to calculate property tax.
H \u003d (Hk - Ni) * K + Ni,
where Hk - tax calculated at the cadastral price of the object;
Ni - the tax fee received in the calculation of the inventory value;
K is the coefficient for the transition period.
Whether or not to apply this type of calculation depends on the decision of the local government. Some authorities prefer to calculate the tax only on the inventory value. It should be noted that for such regions, the transition from 2020 to the calculation of the property fee at the cadastral value will be more painful. 
Calculation of tax from the inventory value (Ni)
To calculate the tax, the tax rate established in each region is applied. It may depend on the type of property and on the value of the inventory value.
For the calculation, a deflator coefficient is used, which is set at the end of each year for the next annual period. It takes into account changes in consumer prices.
| Year | Coefficient | Document |
|---|---|---|
| 2016 | 1,329 | Order of the Ministry of Economic Development No. 772 of 20/10/2015 |
| 2017 | 1,425 | Order of the Ministry of Economic Development No. 698 of 03/11/2016 |
| 2018 | 1,481 | Order of the Ministry of Economic Development No. 579 dated 30/10/2017 |
If the inventory value of the apartment is 280 thousand rubles, then the amount of tax for 2017, based on the inventory value, is equal to:
Calculation of tax from the cadastral value (Hk)
When calculating the tax fee from the cadastral value, it is necessary to take into account the size of the premises. For example, if you have an apartment with total area 65 m², then applying the tax deduction, the calculation will be made only for 45 m² (65 m²-40 m²).
The cadastral value of the apartment is 3.2 million rubles. It is required at the first stage to determine the price of 1 m²:
3200000 rubles / 65 m² = 49231 rubles
Then you should multiply the received price for 1 m² by the number of taxable meters:
49231 rubles * 45 m² = 2215395 rubles
At the final stage, the resulting taxable base must be multiplied by the rate determined for this type of object (0.1%)
2215395 rubles * 0.1% / 100% = 2215 rubles
Transfer tax calculation
A special reduction factor is used in the calculation. 
H \u003d (2215 rubles - 399 rubles) * 0.4 + 399 rubles \u003d 1125 rubles
News on property tax from individuals
The transition to the new calculation of the property tax is taking place gradually. In 2015, 29 regions switched to it, including Moscow, Tatarstan, Buryatia. In 2016, 21 more districts were added to them, including St. Petersburg. In 2017, the ranks of those who switched to the new calculation were replenished by 14 constituent entities of the Russian Federation. Since 2018, the following regions have joined the determination of the amount of property tax under the new formula: Kaluga, Lipetsk, Rostov, Saratov, Tyumen, Ulyanovsk regions and the Perm Territory.
Property tax is an annual fee paid on real estate owned by an individual. Certain categories of citizens have benefits: they are either completely exempt from paying to the local budget, or they pay only part of the tax. To receive benefits, it is necessary to apply for the existing real estate, attaching the appropriate document to confirm it. This must be done before November 1 of the year for which the tax is due. In the absence of an application or its submission after the deadline, the benefit will not be granted.
The procedure, rates and deadlines for paying real estate tax in Moscow, Moscow Region for 2019-2018 are established by the Law of the City of Moscow dated November 19, 2014 N 51 "On the tax on property of individuals", published on the official website of the Moscow City Duma http:/ /www.duma.mos.ru (as amended in 2019).
The procedure and terms for paying property tax in Moscow
In accordance with the new procedure in force since 2016, in Moscow and the Moscow Region, the calculation of property tax is carried out on the basis of the cadastral value. This tax payment procedure applies to the following property:
- House;
- living quarters (apartment, room);
- garage, parking place;
- a single real estate complex;
- construction in progress;
- other building, structure, structure, premises.
Note, that residential buildings located on land plots provided for personal subsidiary, dacha farming, gardening, gardening, individual housing construction, refer to residential buildings.
Property included in common property apartment building is not subject to taxation.
The tax is paid at the location of the object of taxation on the basis of a tax notice sent to the taxpayer tax authority. At the same time, sending a tax notice is allowed no more than 3 tax period preceding the calendar year of his direction.
Deadline for paying real estate tax in Moscow
H The tax is payable no later than December 1 of the year following the expired tax period. That is, the property tax for 2018 must be paid before December 1, 2019, for 2019 - before December 1, 2020. , and for 2020 - until December 1, 2021.
In case of violation of the established payment deadline, the tax authority accrues penalties.
Property tax rates in Moscow
The rates of the tax on the property of individuals in the city of Moscow are set differentially depending on the value of the object of taxation and are in relation to dwellings, dwellings, unified immovable complexes, which include at least one residential premises (residential building), as well as in relation to outbuildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction, in the following sizes:
For other real estate, tax rates as a percentage of the cadastral value of taxable objects are established in Moscow in the following amounts (based on the cadastral value of the taxable object):
|
Item number |
Object of taxation |
Tax rate ((in % of the cadastral value) |
|||
|
for 2015-2016 |
for 2017 |
for 2018 |
for 2019 |
||
|
Objects of construction in progress, if the intended purpose of such objects is a residential building |
|||||
|
Garages and parking spaces |
|||||
|
Objects of taxation included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code Russian Federation, in relation to the objects of taxation provided for in paragraph 2 of clause 10 of Article 378.2 of the Tax Code of the Russian Federation |
|||||
|
Objects of taxation, the cadastral value of each of which exceeds 300 million rubles. |
|||||
|
Other objects of taxation |
|||||
Tax rates are the same as in most cities of the Moscow region.
Tax calculation procedure
The amount of tax is calculated from the cadastral value established on January 1 of the current tax period in proportion to the period of ownership.
When calculating tax based on the cadastral value, tax deductions(decrease in the cadastral value) by the value of the cadastral value:
- 10 sq.m. regarding the room
- 20 sq.m. regarding the apartment
- 50 sq. m. in relation to a residential building.
- 1 million rubles - in relation to a single real estate complex with a residential building.
If, when applying tax deductions, the tax base takes a negative value, in order to calculate the tax, such a tax base is taken equal to zero.
Correction factors
Due to the fact that the amount of tax calculated from the cadastral value, as a rule, is significantly higher than that calculated from the inventory value, correction factors have been established that are used when calculating the tax amount:
- 0.2 - when calculating the tax for 2015;
- 0.4 - when calculating the tax for 2016;
- 0.6 - when calculating the tax for 2017;
- 0.8 - when calculating the tax for 2018
Starting from 2019, the adjustment factor does not apply.
In this case, the amount of tax is calculated according to the formula:
H \u003d (H1 - H2) x K + H2, where
- H - the amount of tax payable;
- H1 - the amount of tax calculated from the cadastral value without taking into account the correction factor;
- H2 - the amount of tax calculated on the basis of the corresponding inventory value of the object of taxation;
- K - correction factor.
Calculation example
Calculate the amount of tax on an apartment with a total area of 70 sq. m., located in Moscow near the metro station Prospekt Mira with cadastral value 6 million rubles. The amount of tax for 2014, calculated on the basis of the inventory value, is 950 rubles.
For reference. You can find out the cadastral value of an apartment (residential building) on the website of Rosreestr (https://rosreestr.ru/wps/portal/online_request), and then independently use a calculator to calculate the amount of property tax.
1. So, the tax deduction is 20 sq.m., that is, the tax base is equal to:
6,000,000 / 70 sq.m. * 20 sq.m. = 1,714,285.71 rubles.
2. The tax rate for this apartment is 0.1%.
(6,000,000 - 1,714,285.71) * 0.1% = 4,285.71 rubles.
3. We apply the formula for calculating the tax, taking into account the correction factor:
H \u003d (H1 - H2) x K + H2
The amount of tax payable for 2015 = (4,285.71-950)*0.2+950 = 1,617.14 rubles.
The amount of tax payable for 2016 = (4,285.71 -950) * 0.4 + 950 = 2284.28 rubles.
The amount of tax payable for 2017 = (4,285.71 -950) * 0.6 + 950 = 2951.42 rubles.
The amount of tax payable for 2018 = (4,285.71 -950) * 0.8 + 950 = 3,618.56 rubles.
The amount of tax payable for 2019 and subsequent years = 4,285.71 rubles.
Property tax benefits in Moscow
Property tax benefits are available to the categories of citizens listed in the Tax Code of the Russian Federation (federal benefits). These include:
- Heroes of the Soviet Union and Heroes of the Russian Federation;
- disabled people of I and II disability groups;
- participants of the Great Patriotic War;
- combat veterans;
- Chernobyl victims;
- old-age pensioners and others.
For a complete list of property tax beneficiaries, see the article at the link.
New. If the previous legislation provided for a complete tax exemption for all types of objects for the privileged category of persons, then from 2016 the exemption is granted at the choice of the taxpayer for one object of the same type: 1) an apartment, a room; 2) residential building; 3) specially equipped creative workshops, studios, studios; 4) garage or parking space, etc.
For example, if a pensioner owns an apartment, a room, a residential building and a garage, then he is entitled to a benefit: for one object of his choice - an apartment or a room (since the indicated housing is included in one type of objects), residential building and garage.
Local Benefits
1. In Moscow, federal beneficiaries are additionally provided with tax exemption in respect of one garage or parking space if:
- during the tax period they did not use the right to a benefit on the basis of Art. 407 of the Tax Code of the Russian Federation in relation to these objects;
- the area of the garage or parking place does not exceed 25 sq. m;
- the facility is located in a building included in the list, determined in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, subject to the conditions of par. 2 p. 10 Art. 378.2 of the Tax Code of the Russian Federation.
2. Taxpayers (with the exception of federal beneficiaries) pay tax in respect of one garage or parking space specified in clause 1 in the following amounts:
- 8.3% of the amount of tax calculated for 2015;
- 7.7% of the amount of tax calculated for 2016;
- 7.1% of the tax amount calculated for 2017;
- 6.7% of the amount of tax calculated for 2018 and subsequent tax periods.
The tax benefits provided for in paragraphs 1, 2 are granted in respect of one garage or parking space with the maximum calculated amount of tax, regardless of the number of grounds for applying tax benefits.
Additional benefits for the payment of property tax for large families, low-income citizens, orphans at the local level in Moscow have not been established.
To receive benefits, you must submit a written application (you can download the application form for benefits) to the tax authority before November 1 of the year that is the tax period, and documents confirming the right to the benefit.
Prepared by "Personal rights.ru"
In connection with latest changes in legislation, the procedure for calculating the payment for property and exemption from its payment has changed significantly. If earlier, if there were grounds, all property was exempted from taxation, now the exemption can be claimed only for one object of each type of property, be it a house, garage or apartment, and for the rest it is necessary to pay the tax in full.
Property tax benefits for individuals in 2017 can only be claimed for one property of each type. Let us consider in more detail who is entitled to these preferences and how the procedure for their application has changed.
Types of benefits
- Federal;
- Local
| Base | Category of payers |
|---|---|
| Persons who are |
|
| Persons recognized |
|
| FL regarding |
|
Local Benefits
Municipal authorities the authorities have the right to establish additional preferences for certain categories of individuals that are not provided for by federal law.
You can find out who is exempt from paying property tax on the website of the Federal Tax Service, indicating the region of residence.
Release conditions
- The property must not be used for profit;
- The object must be directly owned by the payer
What benefits can be applied to
Benefits may apply to:
- Apartments or rooms in it;
- residential building;
- Garage or parking space;
- Premises used in the implementation of professional creative activities as a workshop, atelier or studio;
- Outbuildings and structures located on plots allocated for private household plots, individual housing construction, gardening and dacha farming and floriculture
Preferential order does not apply:
- Being an administrative business or shopping mall, the premises located in them, as well as formed as a result of the division of these objects;
- With a cadastral value of more than 300 million rubles.
Example #1
Ivanov A.P. owns 2 garages, 1 apartment and a house.
Being a pensioner, he can be exempted from paying the payment for one garage, one apartment and a house.
For 2 garage payment will have to be paid in full.
To receive benefits, a person must apply to the Inspectorate at the place of residence with an application before November 1 of the year in which the tax is planned to be paid. That is, in order to receive exemptions from payment of property payments for 2017, you must contact the Inspectorate before 11/01/2017.
Separately, it is worth mentioning the deductions presented for the property tax of individuals. They are not benefits in accordance with the Tax Code of the Russian Federation, but since they significantly reduce the amount payable, let's say a few words about them.
Deductions
It is worth noting that the regional authorities may increase the amount of deductions.
Example #2
Sergeev S.S. has a 45 sq. m.
The cost of real estate, according to the cadastral valuation, is 2,726,415 rubles, respectively, a square meter - 60,587 rubles.
The amount of the deduction will be 1,211,740 rubles. (60,587 rubles * 20)
With the deduction, the cost will be equal to:
2 726 415 - 1 211 470 \u003d 1 514 945 rubles.
The amount payable (taking into account the reduction factor of 0.2) will be equal to:
1 514 945 * 0.1% * 0.2 \u003d 303 rubles.
Let's summarize the above:
- Property tax benefits for individuals by pensioners, war veterans, disabled people and other categories of citizens established by the Tax Code of the Russian Federation can be claimed only in relation to one property of each type: house, apartment, garage;
- If the Inspectorate does not receive an application with the selected object for which the right to exemption from payment is used, then the calculation will be made for property with maximum amount tax;
- The legislation also establishes the possibility of reducing tax payable for tax deductions, the amount of which is specified in the code.
Author: . Education: VGNA of the Ministry of Finance of the Russian Federation (currently Financial University under the Government of the Russian Federation), Faculty of Law, specialization - tax law. More than 9 years of experience in tax authorities.
January 15, 2016 .
Property tax benefits for individuals provided for in accordance with Tax Code Russian Federation (see paragraph 2 of Article 399 and Article 407 of the Tax Code of the Russian Federation) are conditionally divided into three types. First, there are benefits federal laws for certain categories of citizens, secondly, these are property tax benefits established by federal law for certain categories of property, and thirdly, the benefits established by regulatory legal acts of representative bodies municipalities and local authorities authorities.
In this publication, we will figure out what property tax benefits exist for individuals, and first of all, benefits, namely on land and residential buildings on them.
Federal tax benefits on property for certain categories of citizens
According to the Letter of the Federal Tax Service of the Russian Federation No. BS-4-21 / [email protected] dated January 09, 2017 and paragraphs. 1 - 13 p. 1 art. 407 of the Tax Code of the Russian Federation, a 100% property tax exemption (that is, actually tax exemption) is provided for the following categories of citizens:
- For Heroes of the Soviet Union, Heroes of the Russian Federation and holders of the Order of Glory of three degrees;
- For participants in the Great Patriotic War, the Civil War, participants in military operations related to the defense of the USSR as part of active military units and headquarters, for combat veterans and former partisans;
- For disabled people of I and II groups and disabled since childhood;
- For persons who are entitled to receive social support as exposed to radiation due to participation in the liquidation of the disaster at the Chernobyl nuclear power plant, as participants in nuclear tests at the Semipalatinsk test site and the accident at Mayak in 1957 (see Law No. 175-FZ of November 26 1998 (Art. 1), Law No. 2-FZ of January 10, 2002 (Art. 1) and Law No. 1244-1 of May 15, 1991 (Art. 4));
- For civilians of the Soviet Army, Navy, internal affairs and state security agencies, who during the Second World War were part of the army or held regular positions in military units, institutions and headquarters of the army and navy, as well as for persons who participated in the defense of cities during the specified period of the war, as a result of which this period was counted by them in the length of service for assigning a preferential pension for servicemen of the active parts of the army;
- For citizens who performed international duty in Afghanistan and other countries where hostilities were fought;
- For family members of servicemen who have lost their breadwinner;
- For military personnel with a total length of service of 20 years or more who have been discharged from military service upon reaching the age limit, for health reasons or for organizational events;
- For pensioners receiving pensions based on the legislation of the Russian Federation and another state, for men who have reached the age of 60 and women of 55 years who receive a pension under the legislation of the Russian Federation;
- For spouses and parents of military personnel and civil servants who died in the line of duty;
- For persons directly involved in the testing of nuclear and thermonuclear weapons, in the elimination of accidents at nuclear installations on ships and military facilities as part of special risk units.
Federal tax incentives for certain categories of property
According to tax legislation Russia (paragraphs 14 and 15 of paragraph 1 of article 407 of the Tax Code of the Russian Federation), taxpayers can be completely exempted from paying federal taxes for the following types of property:
- With regard to specially equipped premises and structures that are used as creative workshops, studios or ateliers by persons engaged in creative activities on professional level- for the period of use of the premises in this capacity;
- With regard to residential premises that are used to organize non-state museums, galleries and libraries open to the public, also for the period of their use in this capacity;
- In relation to structures or outbuildings with an area of \u200b\u200bno more than 50 square meters located on land plots intended for private household plots, gardening, and individual housing construction.
Tax incentives established by local governments
Tax incentives are established not only at the federal level, but also at the level of municipalities. representative bodies may adopt regulatory legal acts that establish tax incentives that are relevant for a particular city, for example, for cities of federal significance - Moscow, St. Petersburg and Sevastopol. For Moscow, according to paragraphs. 1 - 13 p. 1 art. 407 of the Tax Code of the Russian Federation for preferential categories of citizens provides for exemption from property tax for one garage or parking space. The benefit is valid under certain conditions listed in the Law of Moscow No. 51 of November 19, 2014 (part 1 of article 1.1) and in clause 2 of article. 399 of the Tax Code of the Russian Federation:
- If the area of the garage or parking space is not more than 25 m2;
- If the tax benefit on the basis of Art. 407 of the Tax Code of the Russian Federation in relation to these objects was not used for the tax period;
- If the property is located in a building that is included in the list of real estate in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, taking into account those indicated in paragraph 2 of clause 10 of Art. 378.2 of the Tax Code of the Russian Federation conditions.
The concept of a parking space was introduced into the legislation starting from January 1, 2017. Accordingly, the ownership of such objects until 2017 was formalized as a share in a non-residential premises or as a part non-residential premises. The purpose of the object was not indicated, respectively, the taxation of such real estate objects did not fall under the established benefits for garages. In order to take advantage of the tax benefit established by law, the owner can write an application to Rosreestr to change the type and properties of his property that meets the requirements and characteristics of the parking space. After changing the name of the object, the Federal Tax Service will calculate the property tax with the use of benefits, in accordance with the Letter of the Federal Tax Service of the Russian Federation No. BS-4-21 / [email protected] dated December 07, 2016 and Information of the Federal Tax Service of the Russian Federation dated December 08, 2016
Since different regions of the Russian Federation may have different tax benefits, we recommend that you look for information on the benefits established in your region on the official website of the Federal Tax Service of the Russian Federation in the section "Electronic Services" - "Reference Information on Rates and Benefits for Property Taxes".
How to apply for tax benefits on the property of individuals?
The procedure for obtaining a tax benefit involves drawing up an application to the tax authority and presenting documents confirming the right to receive a tax benefit. This may be, for example, a certificate from the ITU confirming that the beneficiary has certain group disability. It is also necessary to submit documents on the type and permitted type of use of real estate, since such information is taken into account by the tax authority when granting benefits on the property tax of individuals, in accordance with Appendix No. 1 to the Order of the Ministry of Health and Social Development of the Russian Federation No. No. BS-4-21/6426 dated April 06, 2017 and clause 6 of Art. 407 of the Tax Code of the Russian Federation.
In addition to the application and the above documents confirming the right to the benefit, Civil Code of the Russian Federation (clauses 1, 2 of article 31 and article 185) and the Tax Code of the Russian Federation (clause 2 of article 27, clause 3 of article 29) require submission additional documents, For example:
- A notarized power of attorney, if the application is submitted not in person, but through a representative;
- A document confirming the fact of establishment of guardianship, if the application indicates the person in respect of whom guardianship and guardianship have been established.
The Tax Code of the Russian Federation (clause 3, article 407) establishes that the taxpayer has the right to a benefit only in relation to one piece of real estate of each type. Thus, if a taxpayer - beneficiary owns a house, a garage and an apartment, then he can receive a tax benefit on real estate and for a house, and for a garage, and for an apartment, but if he has two apartments, then he has a real estate tax exemption for only one of them. The taxpayer-reduced can choose which of the apartments he wants to use the relief. To do this, he submits a notification about the apartment for which he chooses a tax benefit. Notification, in accordance with paragraph 7 of Art. 407 of the Tax Code of the Russian Federation, must be submitted to the territorial office of the Federal Tax Service at the location of the property before November 1 of that year, which is the tax period starting from which the tax benefit is applied to the selected object.
In the event that the taxpayer does not submit a notification, in accordance with paragraph 2.9 of the Recommendations sent by the Letter of the Federal Tax Service of the Russian Federation No. BS-4-11 / [email protected] dated April 06, 2015, a tax benefit will be provided in respect of the object for which the calculated amount of tax will be higher.
If the taxpayer loses the right to receive a tax benefit during the tax period, then the tax on this object is calculated taking into account a special coefficient, which is equal to the ratio of the number of full months during which the benefit is not valid to the number of months in the tax period. With this method of calculation, according to paragraph 6 of Art. 408 of the Tax Code of the Russian Federation, the months in which the taxpayer becomes entitled to a tax benefit and in which this right ends are taken as a full month.
How do I get my personal property tax refund back?
According to paragraph 6 of Art. 408 of the Tax Code of the Russian Federation, if a taxpayer submits an application for a tax exemption later than he became entitled to a tax exemption, the tax authority recalculates the amount of taxes for the past period, but not more than 3 tax periods preceding the year of circulation. Recalculation of taxes is carried out not earlier than the moment when the right to the benefit arose.
In order to return the overpayment of the property tax of individuals, the taxpayer must submit a written application to the tax authority. Within 10 days after receipt of the application, a decision is made on the return of funds paid in excess towards the tax. After that, within five days, a message is sent to the taxpayer about the decision taken by the tax authority. The deadline for the return of funds paid in excess, excluding tax benefits, in accordance with paragraph 6 of Art. 6.1, paragraphs 6, 8 and 9 of Art. 78 of the Tax Code of the Russian Federation - one month from the date of receipt of the application.