The organization sells the VAT plot to include. Implementation of the land area is subject to VAT. Accounting for lease of municipal land organization in general taxation regime

Sales land plots, organizations with general taxation mode

In accordance with PP. 6 p. 2 Art. 146 of the Tax Code of the Russian Federation revenue from the sale of land plots (shares in them) is not recognized as the value-added tax tax.

Profit Tax

Order procedure financial results It depends on the implementation of land plots on whose property was land at the time of its acquisition: in state or municipal property, or in private individuals (organizations and citizens), and on when the site was acquired.

If a land plot The state (municipality) was bought from January 1, 2007 to December 31, 2011, the profit (loss) from the sale is determined in the manner prescribed by paragraph 5 of Art. 264.1 NK RF.

If the land was purchased before or after the specified period or purchased from the private owner, the profit or loss is determined in accordance with PP. 2 p. 1 Art. 268 Tax Code.

1. In the event that the land plot was acquired from January 1, 2007 to December 31, 2011, the executive authorities or local governments that are authorized to dispose of them.

In art. 264.1 NK RF established special rule accounting of expenses for the purchase of land plots for taxpayers who acquired land plots from January 1, 2007 to December 31, 2011 from land in state or municipal property where buildings, buildings, structures are located or who are purchased for purposes capital construction Facility facilities in these areas.

So, in accordance with PP. 1 p. 3 Art. 264.1 of the Tax Code of the Russian Federation for the choice of the taxpayer the amount of expenses for the purchase of the right to land plots:

1) is recognized by the costs of the reporting (tax) period evenly during the period, which is determined by the taxpayer independently and should not be less than five years;

2) is recognized by the costs of the reporting (tax) period in the amount not exceeding 30% of those calculated in accordance with Art. 274 NK RF tax base of the previous tax period, Until full recognition of the entire amount of the specified costs.

In case the purchase agreement, the sale of the land plot is provided for a condition for payment by installments and at the same time the period of payment under the contract exceeds the period during which the organization recognizes the cost of acquiring a land plot in accordance with accounting policies - Expenses should be distributed evenly during the period provided for by the contract (paragraph 4 of paragraphs. 1 of paragraph 3 of Art. 264.1 of the Tax Code of the Russian Federation).

In paragraph 5 of Art. 264.1 of the Tax Code of the Russian Federation provides for the procedure for determining the profit (loss) in the implementation of these land plots. Thus, the profit (loss) from the realization of the right to the land plot is defined as the difference between the cost of implementation and the taxpayer not reimbursed by the costs associated with the acquisition of the right to this area. Under non-profitable costs means the difference between the taxpayer's costs for the acquisition of the right to land plot and the amount of expenses taken into account for the purposes of taxation until the implementation of the specified right in the manner prescribed by Art. 264.1 NK RF.

In the event that, when implementing the right to land, a loss is obtained, it is included in other taxpayer expenses in equal shares during the period established in accordance with paragraphs. 1 p. 3 Art. 264 .1 of the Tax Code of the Russian Federation, and the actual spending time by this site.

2. In the event that the land plot was acquired before January 1, 2007, or after December 31, 2011, or in organizations, or individuals.

Until his subsequent implementation, this land plot in accordance with paragraph 2 of Art. 256 NK RF is not subject to depreciation.

Considering that in accordance with paragraph 2 of Art. 38 of the Tax Code of the Russian Federation under property in the Tax Code understands the types of objects civil rights (with the exception of property rights) related to property in accordance with the Civil Code of the Russian Federation, and taking into account that Art. 130 Civil Code Land Plots are related to real estate (real estate, real estate), land plots for tax purposes relate to property.

According to PP. 2 p. 1 Art. 268 Tax Code of the Russian Federation in the implementation of other property (except valuable papers, products own production, purchased goods) have the right to reduce income from such an operation on the purchase price (creation) of this property, as well as the amount of expenses specified in para. 2 p. 2 Art. 254 NK RF.

When implementing the property and (or) property rights specified in Art. 268 of the Tax Code of the Russian Federation, the taxpayer is also entitled to reduce revenues from such operations on the amount of expenses directly related to such implementation, in particular on evaluating costs, maintenance of realizable property.

Thus, the taxpayer has the right to take into account the value of the land plot acquired from organizations or individuals, in expenses for the purpose of taxation of profits during its implementation (this position is confirmed by a joint letter of the Federal Tax Service of the Russian Federation dated 07.06.2012. N DF-4-3 / [Email Protected] and the Ministry of Finance of the Russian Federation of 28.05.2012 N 03-03-10 / 57 and the letter of the Ministry of Finance of the Russian Federation of August 30, 2012 No. 03-03-06 / 1/443).

Despite the fact that paragraph 2 of Art. 268 of the Tax Code of the Russian Federation found that if the purchase price of the property specified in particular in paragraph 2 of paragraph 1 of this article, taking into account the costs associated with its implementation exceeds the revenue from its implementation, the difference between these values \u200b\u200bis recognized as a loss of the taxpayer taken into account in order to taxation tax authorities In a letter of the Federal Tax Service of the Russian Federation dated 09.07.2010. N Shs-37-3 / [Email Protected] It is explained that the loss obtained from the implementation of land plots of the specified category is taken into account in accordance with Art. 283 of the Tax Code of the Russian Federation, that is, it is transferred to the future for ten years, following the tax period in which this loss is obtained.

Implementation of land plots, organizations using USN

The costs of acquiring a land plot cannot be taken into account by organizations that use UPN, as expenses for the purchase of fixed assets, as land plots in order to GL. 26.2 "Simplified Taxation System" of the Tax Code of the Russian Federation do not relate to fixed assets.

In accordance with paragraph 4 of Art. 346.16 of the Tax Code of the Russian Federation to the composition of fixed assets include only those recognized by the amortized property in accordance with ch. 25 "Income tax" of the NK of the Russian Federation, and in accordance with paragraph 2 of Art. 256 NK RF Earth is not subject to depreciation.

It should be noted that chapter 26.2. The NK of the Russian Federation does not contain a direct response to the question, is given as expenses initial cost implemented land plots.

The Ministry of Finance of the Russian Federation in his letter dated 28.02.2013 N 03-11-06 / 2/5946 explains that taxpayers have the right to reduce the income received from the implementation of land plots in the amount of the costs of these sites actually incurred by them only in the event that land plots were acquired with the aim of their further resale.

In this case, land plots should be qualified as goods for tax purposes.

At the same time, paragraphs should be guided. 23 p. 1 Art. 346.16 of the Tax Code of the Russian Federation, according to which taxpayers applying a simplified taxation system and discouraged income as an object of taxation, reduced by the amount of expenses, in determining the tax object, reduce the received income on the cost of paying the cost of goods acquired for further implementation (reduced on the amount of expenses specified In paragraphs. 8, paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation), as well as on the costs associated with the acquisition and implementation of these goods, including expenses for the storage, maintenance and transportation of goods.

According to PP. 2 p. 2 Art. 346.17 of the Tax Code of the Russian Federation, the cost of paying the cost of goods acquired for further implementation is taken into account as part of the costs as the specified goods are implemented.

In accordance with paragraph 3 of Art. 38 of the Tax Code of the Russian Federation, the product for tax purposes is recognized by any property implemented or intended for implementation.

Thus, taxpayers are entitled to reduce the received income in the amount of the costs of land plots actually incurred by them, which are purchased with the aim of further resale, at the time of their implementation. In other cases, the costs of acquiring land plots for tax purposes as part of the use of a simplified tax system are not taken into account.

A similar position is set out in the letter of the Ministry of Finance of the Russian Federation of 04/08/2011 N 03-11-06 / 2/4.

It should be noted that, according to the explanations set out in the letter of the Ministry of Finance of the Russian Federation of 08.06.2011. N 03-11-06 / 2/91 Additional work performed on realized land plots, which were a condition for their sale, such as, for example, the strengthening of the canvas , formation of tracks (sites), construction of fences, etc. Not taken into account for the purposes of taxation in view of what ch. 26.2 of the Tax Code of the Russian Federation does not provide for an increase in the cost of acquiring goods on the costs of bringing them to the state in which they are suitable for implementation.

The Tax Code of the Russian Federation under the sale of goods (works, services) means the transfer (including the exchange of goods, works, services) of ownership of goods (the results of work performed by one person for another person) on a reimbursable basis, as well as the paid provision of services by one person to another Face. These operations are recognized by the implementation and in the case when free (paragraph 1 of Article 39, paragraphs 1, paragraph 1 of Art. 146 of the Tax Code of the Russian Federation). The goods for tax purposes are any property being implemented or intended for sale (clause 3 of Article 38 of the Tax Code of the Russian Federation). However, in accordance with PP. 6 p. 2 Art. 146 of the Tax Code of the Russian Federation Operations for the implementation of land plots (shares in them) The object of inclusion of VAT is not. This means that in the implementation of this operation, it is not required to calculate and pay tax. This conclusion also makes the Ministry of Finance of the Russian Federation in a letter from 02.02.2017 No. 03-03-06 / 1/5397.

Is it necessary (selling) land plots of VAT?

Otherwise, the amount of the paid VAT will need to be included in the value of the land plot. Example We use the terms of the previous example. On November 10, 2003, CJSC North Wind registered the ownership of the land plot acquired.
In addition, the firm received an invoice from his seller. The company's accountant included a plot to the composition of fixed assets and accepted to deduct VAT on it.
Registered this was reflected as follows: Debit 01 Credit 08 subaccount "Acquisition of land plots" - 610,000 rubles. (600 000 + 10 000) - the land plot is taken into account in the composition of fixed assets; Debit 68 subaccount "Calculations on VAT" Credit 19 - 120,000 rubles. - Adopted to deduct VAT on the land plot acquired. - END of the example - the opinion of the Taxists of the Ministry of Internal Affairs adheres to the opposite point of view.

Implementation of land plots VAT: accounting

Consequently, the buyer of the land plot can also take this opportunity. If the company adheres to the point of view of the Ministry of Finance, then the VAT in the land plot will put to deduct in the same month when it is registered and included in fixed assets.

Of course, if she has an invoice issued by the seller, and the plot itself will be used for activities taxable VAT. However, the state and municipal land managers who seek its sale, not always expose invoices.
And without them, the company has no right to reimburse tax. If you still manage it, you need to make wiring: Debit 01 Credit 08 subaccount "Acquisition of land plots" - Land Plot is taken into account as part of fixed assets; Debit 68 subaccount "Calculations on VAT" Credit 19 - Adopted to deduct VAT in the land plot.

VAT when selling land

Attention

the main

Legal resources
Collections of materials
VAT when selling land

A selection of the most important documents on the request of VAT when selling a land plot (regulatory acts, forms, articles, expert advice and much more). Regulations: VAT when selling a land plot "Tax Code Russian Federation (Part Two) "from 05.08.2000 N 117-FZ (ed.

Is it necessary (selling) land plots of VAT?
Purchase and sale of land plots VAT is not subject to
Taxation on VAT
When selling the right to conclude a lease agreement, the land plot is paid by VAT
Implementation of land plots VAT: accounting
Land VAT plots are not subject
Accounting for lease of municipal land organization in general taxation regime
Purchase of Earth and the implementation of the land plot in 2015: VAT

Is it necessary (selling) land plots of VAT? 1 tbsp. 38 NK RF). But if the object of taxation is absent, then there is no reason to calculate and pay the tax into the budget.
In PP. 1 p. 1 Art. 146 of the Tax Code of the Russian Federation it is indicated that the object of taxation of VAT, in particular, is the implementation of goods (works, services) in the territory of the Russian Federation. According to paragraph 1 of Art.

VAT when acquiring land

Whether the sale of the Municipal Land VAT is the implementation of land plots that make up the municipal tremury, from the point of view of the provisions of the sub. 6 p. 2 Art. 146 of the Tax Code of the Russian Federation is not recognized as an inclusion of VAT. At the same time in the para. 2 p. 3 Art. 161 of the Tax Code of the Russian Federation states that the implementation of municipal property is an object of inclusion of VAT.

IN this case Property buyer stands tax Agent And there must be tax from the seller's income and transfer it to the budget. However, the Ministry of Finance of Russia in a letter dated 13.01.2010 No. 03-07-11 / 03 explains that the implementation of state or municipal land plots is not an object of taxation of VAT, therefore, the VAT is not paid in the implementation of this property to the budget.

There may be such a situation that the municipality implements the land plot and the building on it a single lot.

VAT when selling land by a legal entity

The Russian Federation on taxes and fees is mandatory or by inclusion in tax Declaration or such documents are deliberately false information performed in large amounts - shall be punished with a fine in the amount of from one hundred thousand to three hundred thousand rubles or in the amount of wages or other income convicted for the period from one year to two years, or forced work for up to two years with deprivation of the right to hold certain positions or to engage in certain activities for up to three years or without any, or arrest for up to six months or deprivation Freedom for up to two years with deprivation of the right to hold certain positions or to engage in certain activities for up to three years or without any. When selling the right to conclude a lease agreement, VAT Kuchinova is paid. Based on PP. 1 p. 1 Art.

VAT when selling a land plot by a legal entity

This follows from subparagraph 1 of paragraph 1 of Article 146 Tax CodeAccording to which the object of taxation of VAT recognizes the sale of goods (works, services) and the transfer of property rights. In this product, any property is considered to be implemented or intended for implementation.

This is indicated in paragraph 3 of Article 38 of the Tax Code. In accordance with paragraph 1 of Article 130 Civil Code Land plots are real estate.

So, when implementing them, you need to pay VAT. This point of view adhere to both departments. The company should pay VAT when buying both private lands and sites in state or municipal property.

In the latter case, the tax payer, according to the tax authorities, will be the seller of the Earth specified in the contract of sale. This is stated in a letter of MNS of February 19, 2003 No. VG-9-03 / 40.

Info

All other operations not listed in the list are not taxable. Land VAT plots are not subject to a response to it is very important, since the participants of the transaction should clearly understand whether they should pay VAT and issue relevant documents.

A sample of an act of admission-transmission of the Earth can be downloaded in the article: "Act of admission and transfer of land" Accounting for the sale of land plots according to PBU 6, land plots are taken into account on account 01 if all criteria relating to the appointment of the object, costs are satisfied. Unlike the rest of real estate, the land is not subject to depreciation.

For sale requires the following documents:

contract
act in the form of OS-4.

When implementing the site, the company reflects its disposal. Book value Property is included in other expenses, and its selling price is taken into account as other income.

VAT when selling land legal entity 2017

the main

When concluding a contract for the sale of land, many managers and accountants doubt whether this operation value added tax. Errors In the design of the implementation of the plots may entail fines and other unwanted consequences. In this article, we consider how the implementation of land plots is carried out and VAT is charged. What is subject to VAT All mandatory payments are governed by law. Payers, objects, a list of operations taxable and exempted from tax are indicated in chapter 21 of part 2 of the Tax Code of the Russian Federation. Thus, according to Art.

Sale of land plot for JUR persons 2018

In case the property will be sold for great amountWhat was purchased, the taxable tax will amount to 13% of the value of the object. The tax on sale is not charged in cases if: the only living space of the family was sold specifically to purchase another. If the object was in possession of more than three years and its cost does not exceed 5 million rubles. If the price on which the living space is sold less or even the one that it was purchased. To do this, provide relevant documents. Also, the owner can be exempted from taxes after ownership of the object for three years, if he got the following: inheritance was either donated by someone from close relatives; Was privatized; Based on the agreement on the content or dependency. The amount of income is determined based on the cost of selling the real estate indicated in the contract.

Is it necessary (selling) land plots of VAT?

Infoochet land tax For legal entities, land tax is calculated for IP and Ltd., based on:

the cadastral value of the site;
tax rates determined by local authorities.

The land tax rate for the organization should not exceed:

0.3% of the cost for the sections of the agricultural, housing stock and its infrastructure;
the rest of the lands are taxed by 1.5 percent per year.

The size and rate of tax on the Earth of the Journey is counting on their own (ch. 31 of the Tax Code of the Russian Federation) and pay at the location. Tax period - calendar year. At the end of it, the tax should provide a land tax declaration. Land tax payments for legal entities before February 1.

It is not necessary to pay tax for seized or limited in the turnover of the Land of the Forest Fund, state water bodies, reserves, etc.

Implementation of land plots VAT: accounting

When paying for "children's" hospitals, it will have to be attentively a sheet of disability to care for a sick child under the age of 7 will be issued for the entire period of illness without any restrictions on time. But be attentive: the order of payment of the "Children's" hospital remained the same!< … Онлайн-ККТ: кому можно не торопиться с покупкой кассы Отдельные представители бизнеса могут не применять онлайн-ККТ до 01.07.2019 года.

Attention

True, for the use of this deferment there are a number of conditions (tax regime, activity, availability / absence of workers). So who is entitled to work without the cashier until the middle of next year?< … Главная → Бухгалтерские консультации Нет, не облагается.

When implementing the Earth, the invoice does not make a book of sales do not fill out PP. 6 p. 2 Art. 146, paragraph 3 of Art.

VAT when acquiring land

169 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of November 27, 2017 No. 03-07-11 / 78173. But be sure to fill in section.

What taxes on land pay legal entities

NK RF). To expenses here can be attributed notary Services, payment for cadastral and technical documents, state duty for registration of rights to the site. The obligations on VAT when selling a land plot does not arise a legal entity, since the sale of land is not subject to taxation on VAT. Possible tax risks When buying land

The firm must be valid.

If the activity is not conducted, but on the balance of the company only land plot, it may be a reason for the increased attention of the tax authorities.
If, when implementing the Earth, the price has been underestimated, then the tax is entitled to detach the tax, given market value Plot, as well as additionally impose a fine and penalty.
If the ultimate buyer of the earth is entityYou should pay attention to the maximum amount of cash settlement between organizations - today 100 thousand.

When concluding a contract for the sale of land, many managers and accountants doubt whether this surgery is subject to value added tax. Errors In the design of the implementation of the plots may entail fines and other unwanted consequences. In this article, we consider how the implementation of land plots is carried out and VAT is charged.

What is subject to VAT All mandatory payments are governed by law. Payers, objects, a list of operations taxable and exempted from tax are indicated in chapter 21 of part 2 of the Tax Code of the Russian Federation. Thus, according to Art.
Back to Land Tax, 2018V The responsibilities of land sellers are included in the payment of personal income tax (NDFL). but separate categories Persons can be exempted from his challenge, while others - get significant deductions. Please note that all the provisions described in this article are relevant to this day.

No amendments regarding tax from the sale of the land plot were accepted. Pay the tax when selling land or cottage should individuals who are owners of this real Estate For less than five years. However, for some categories of land owners, this term is reduced to three years.

VAT includes the following steps:

implementation of any goods in Russia, as well as services, performance of work;
performing any work for the needs of the organization;
transfer of ownership to individuals and legal entities for free;
the transfer of any goods for its own use, the costs of which do not reduce income tax database;
importation of products into the territory of the state for subsequent sale.

All other operations not listed in the list are not taxable. Their full list is also given in Art. 146 NK RF. The implementation of land plots of VAT in accordance with the law, the sale of goods is included in the taxable Base VAT. The Code also claims that any property intended for sale is considered to be given.

It is this aspect that often causes doubts, because based on the specified, the implementation of the plots should be addressed by VAT. But it should be taken into account that the goods are considered to be the property created or acquired specifically for subsequent resale. That is, if the company owned a plot for a while, after which a decision was made to open auction, the operation on the transfer of ownership of another company will not be included in the Base VAT.
Whether the invoice is needed invoice is a document of the established form, compiled by the seller. The completed form contains information about the interacting parties and the subject of the transaction.
Add to Equate Post to mail Implementation of land VAT regions is subject or not? Such a question, as a rule, arises when selling real estate. The answer to it is very important, since the participants of the transaction must clearly understand whether they should pay VAT and issue the relevant documents. In our article, this issue is considered in detail. Is the realization of land plots of VAT suffers? But if the object of taxation is absent, then there is no reason to calculate and pay the tax into the budget. In PP. 1 p. 1 Art. 146 of the Tax Code of the Russian Federation it is indicated that the object of taxation of VAT, in particular, is the implementation of goods (works, services) in the territory of the Russian Federation. According to paragraph 1 of Art.
Preferential taxation Some organizations enjoy land tax benefits. The tax code lists the conditions for the provision of benefits, for example, during the passage of the state highway, the owner of the site is exempt from the payment of land tax. It is also not provided for taxation of areas in free economic zonesIf owners are residents. In this case, the exemption from taxation is valid only for the first five years from the date of entry into ownership. Local administrations are entitled to introduce additional benefits and decline tax rate. Details of the accrual, payment and tax benefits For legal entities, the Federal Tax Service of the Russian Federation dated 13.07. 2011
A copy of the SZV-M to issue a dismissal employee can not according to the law on the passage of the employer when dismissing the employee is obliged to give him copies of personalized reports (in particular, the SZV-M and SZV-experience). However, these reporting forms list, i.e. Contain data on all employees. So, the transfer of copies of such a report to one employee is to disclose the personal data of other employees.< … Труд после окончания рабочего дня – не всегда сверхурочная работа Если сотрудник регулярно остается после работы, чтобы доделать незаконченные в течение рабочего дня дела, это еще не значит, что ему нужно оплачивать сверхурочные часы. < …

Finding within the territory of the Russian Federation for more than 183 calendar days The year allows the person to be considered a resident. The rest of the persons are non-residents. It is important to note that giving the citizen of non-resident status does not depend only on its real stay within the territory of the Russian Federation. Each issue is solved individually, including, taking into account the presence of a permanent place of residence in the country.

For residents of the Russian Federation, the amount of tax rates is set at 13%. With regard to non-residents, it rises to 30%. Thus, if the land plot is sold for 7.420.000 rubles, then the sum of the NDFL will be equal to 964.000 rubles. For residents (7.420.000 x 0.13) and for non-residents - 2.260.000 rub. (7.420.000 x 0.3). In this regard, in 2018, nothing has changed. There are two types of tax deductions: property deduction; Expendable deduction.

Implementation of land plots of VAT: Accounting

VAT and Earth

"Implementation of the land plot: taxation of income."Financial newspaper. Regional release, 2010, N 4

In the case of the sale of the land plot in the determination of a taxable base for income tax, it is important to know how it was obtained: as a result of privatization, free or bought for resale.

In accordance with Art. 247 of the Tax Code of the Russian Federation, the object of taxation for the income tax is recognized by the taxpayer profits - revenues reduced by the amount of costs, which are determined in accordance with Ch. 25 NK RF.

If, with the definition of income problems, it is most likely not to arise, it is enough to determine the price in the contract, then everything is not so simple with expenses.

For this, it is necessary to take into account how the land plot was owned by the company.

Selling land acquired earlier from the organization or individualshould be guided by the norms of Art.

The implementation of land not subject to VAT

268 Tax Code of the Russian Federation, taking into account the fact that according to Art. 256 NK RF Earth is not amortized property.

In accordance with PP. 2 p. 1 Art. 268 Tax Code of the Russian Federation in the implementation of other non-depreciated property The taxpayer has the right to reduce income from such operations on the purchase price (creation) of this property.

In the case when the land plot was initially acquired with the aim of further resale, it refers to tax purposes.

In accordance with PP. 3 p. 1 Art. 268 Tax Code of the Russian Federation in the implementation of land plots acquired for resale, the taxpayer has the right to reduce income from such operations to the amount of expenses related to the acquisition of these land plots.

It is important to remember that if the land plot was purchased with the purpose of further resale and reflected by the organization as part of the goods, register the transition to the buyer of ownership of the land plot is still needed (paragraph 1 of Art. 551 of the Civil Code of the Russian Federation).

If the land plot obtained as a result of privatization is implemented, then when calculating the tax base for income tax costs, its value reflected in accounting is recognized. This is due to the fact that earlier, in the privatization of state or municipal property, such property was received by the taxpayer at the cost determined by the data accounting The transmission side.

When the land is received free of charge, its cost in terms of costs for taxation of profit is not taken into account (the letter of the Ministry of Finance of Russia dated July 17, 2007 No. 03-03-06 / 1/488).

The financial result from the implementation of the land plot acquired not for sale from land in state or municipal property is determined in the manner prescribed by Art. 264.1 NK RF.

Profit (loss) from the realization of the right to the land plot is defined as the difference between the sale price and not reimbursed by the taxpayer costs associated with the acquisition of the right to this area. Under unauthorized cost means the difference between the costs of acquiring the right to land plot and the amount of expenses taken into account for the purposes of taxation until the implementation of the specified right in the manner prescribed by paragraph 3 of Art. 264.1 NK RF.

The loss from the realization of rights to the land plot occurs in the event that the costs not reimbursed by the taxpayer associated with the acquisition of the right to this site exceed the price of its implementation.

There are two options for writing off such expenses (a letter of the Ministry of Finance of Russia of October 31, 2007 No. 03-03-06 / 1/752):

1) Write off the loss by taxpayers who independently identified the period for recognizing the costs of acquiring the right to the land plot can be performed evenly during the periods specified in PP. 1 p. 3 Art. 264.1, i.e. For 5 years, or the term, independently established by the taxpayer to recognize the costs of acquiring the right to land plots, if such a term exceeds 5 years;

2) taxpayers who independently did not determine the cost of recognizing the costs of acquiring the right to land plots and recognize such expenses in the amount not exceeding 30% of the tax base of the previous tax period, the loss of loss is uniform during the actual duration of the ownership of this site.

If a land plot is implemented together with the building on it, PP should be guided. 1 p. 5 tbsp. 264.1 of the Tax Code of the Russian Federation, according to which the profit (loss) from the sale of buildings (buildings, structures) is accepted for tax purposes in the manner prescribed by ch. 25 NK RF, in particular Art. 268 Tax Code. In the implementation of buildings (buildings, structures) as amortized property, the organization can reduce the received income on residual value Such property, as well as the amount of expenses directly related to the implementation of these objects. If the loss is obtained, it will be included in other expenses in equal shares during the period defined as the difference between the term useful use and the actual life of the facility until its implementation (clause 3 of Art. 268 of the Tax Code of the Russian Federation).

It should be remembered that when implementing the property and (or) property rights specified in Art. 268 Tax Code of the Russian Federation, the taxpayer is also entitled to reduce revenues from such operations on the amount of expenses directly related to such implementation, in particular on the costs of assessing, storing, maintaining and transporting realizable property. At the same time, when implementing purchased goods, the costs associated with their purchase and sale are formed taking into account the provisions of Art. 320 Tax Code.

Baker Tilly Rusaudit LLC

Signed in print

1 tbsp. 38 NK RF). But if the object of taxation is absent, then there is no reason to calculate and pay the tax into the budget. In PP. 1 p. 1 Art. 146 of the Tax Code of the Russian Federation it is indicated that the object of taxation of VAT, in particular, is the implementation of goods (works, services) in the territory of the Russian Federation. According to paragraph 1 of Art. 39 of the Tax Code of the Russian Federation under the sale of goods (works, services) means the transfer (including exchange of goods, works, services) of ownership of goods (the results of work performed by one person for another person) on a reimbursable basis, as well as the paid provision of services by one person another face.

Purchase and sale of land plots VAT is not subject to

N 03-07-11 / 03 The Department of Tax and Customs Tariff Policy reviewed a letter on the application of value added tax in the implementation of municipal land and reports. In accordance with PP. 6 p. 2 Art. 146 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) is not recognized as an object of taxation by tax on the value added value of the operation for the implementation of land plots (shares in them). According to para.

Taxation on VAT

199 of the Criminal Code, if they prove the guilt (which was the possibility of filing lawsuits to court accounts receivable and the possibility of paying taxes). "one. Tax evasion and (or) fees with the organization by failure to submit the tax declaration or other documents whose submission of taxes and fees in accordance with the legislation of the Russian Federation on taxes and fees is mandatory or by inclusion in the Tax Declaration or such documents are obviously false information performed in large the amount is punishable in a fine in the amount of from one to three hundred thousand rubles or in the amount of wages or other income of convicts for the period from one year to two years, or forced work for up to two years with deprivation of the right to hold certain positions or engage in certain activities For up to three years or without any, or arrest for up to six months, or imprisonment for up to two years, with deprivation of the right to hold certain positions or engage in certain activities for up to three years or without any.

When selling the right to conclude a lease agreement, the land plot is paid by VAT

Kuchinova. Based on PP. 1 p. 1 Art. 146 Tax Code The transfer of property rights is recognized as the value-added tax tax.

At the same time, paragraph 2 of Art. 146 and art. 149 of the Tax Code are established lists of operations, respectively, not recognized by the object of taxation and exempted from taxable value added tax. In accordance with PP.

Implementation of land plots VAT: accounting

Payers, objects, a list of operations taxable and exempted from tax are indicated in chapter 21 of part 2 of the Tax Code of the Russian Federation. Thus, according to Art. 146, B. tax base VAT includes the following actions of payers: implementing any goods in Russia, as well as services, work; performing any work for the needs of the organization; Transfer of ownership to individuals and legal entities for free; the transfer of any goods for its own use, the costs of which do not reduce income tax database; Importation of products into the territory of the state for subsequent sale. All other operations not listed in the list are not taxable.

Land VAT plots are not subject

The answer to it is very important, since the participants of the transaction must clearly understand whether they should pay VAT and issue the relevant documents. In our article, this issue is considered in detail. The obligation to pay for a particular tax occurs if there is an appropriate object of taxation from the taxpayer (p. Purchase and sale of land plots of VAT is not subject to the question: the organization under the contract of sale acquires land plots from the district administration.

Accounting for lease of municipal land organization in general taxation regime

The organization applies a method for calculating income and expenses for income tax purposes. Civil law relations Land in municipal property is provided by the organization for rent on the basis of a lease agreement concluded (p.

2 tbsp. 22, PP. 3 p. 1 Art. 39.1 Land Code of the Russian Federation). The terms of the lease agreement of the land plot located in municipal property are determined by civil law, the RF RF and others federal laws and should take into account the features provided for by Art.

At the same time, the operations on the implementation of the share of land plots as an inclusion of VAT is not (paragraph 2 of Art. 146 of the Tax Code of the Russian Federation).

They are not subject to VAT. The same result failed and the Ministry of Finance of the Russian Federation in the letter, which does not leave doubts (from 02.02.2017 No. 03-03-06 / 1/5397).

As for municipal sites, they are not suitable for VAT (6 p. 2, Art. 146 of the Tax Code of the Russian Federation). Looking at the paragraph 2 of paragraph 3 of Art. 161 of the Tax Code, which states that the implementation of municipal property is in charge of VAT, it may be an erroneous opinion.

Special cases

IN tax legislation, as in any other, there are some reservations giving benefit to one degree or another. The tax relating to the sale of the Earth is not an exception to the rules. We will also figure it out what amount is not subject to tax.

If the land is owned less than 3 years

A little group of the population, which owns a plot for more than 3 years, was released from the described tax.

Recently, this period has increased and is now 5 years old. Except for citizens of various categories (single parents, pensioner, disabled) are not provided. That is, to sell your site and avoid payments to the country's tax fund, you will have to wait at least 5 years.

If the site purchased until December 31, 2015 (that is, before the amendment entered into force), his owner may not wait for the 5-year-old age of his property.

If the cost put on 10,000,000 rubles

If the owner of the site, the cost of which is up to 10,000,000 rubles, say, 999,999 rubles, wants to realize it, he does not have to spend money on taxes.
More detailed about what kind of tax on selling a house with a land plot can be found.

Are pensioners pay?

Pensioners tend to believe that with any condition, they are exempt from taxes, however, the Tax Code of the Russian Federation does not provide any special benefits on this bill. Therefore, when selling a plot, age up to 5 years or worth more than 1 million rubles, the pensioner falls under the general category of taxpayers.

When the implementation is not subject to VAT and NDFL?

Provided that it was sold the only place for family housing and especially in order to buy another.
If the object was owned by the seller for more than 5 years.
If the cost does not exceed 1 million rubles.
The implementation is not subject to personal income tax or VAT if the cost when selling less or equal to the one for which the property was purchased upon purchase.

How to make a citizen to fill in a 3-NDF declaration?

Among other things, the fragile shoulders of taxpayers are also loaded and the responsibility of the declaration of 3-NDFL declaration.

Reference: The code that should be specified in the 3-NDFL for the sale of land - 1510.

The simplest thing is that a person who is far from tax forms And it is frankly difficult, it is used to prepare the Declaration of the site FTS. This is a convenient, intuitive service, which is easily mastered even the shortened retirees.

Points and Pages requiring special attention

For whom it seems difficult to confirm your maintenance costs and improving the site (before the sale), it is worth choosing standard deduction (more about who is provided tax deduction When selling a land plot and how to get it, you can find out, as well as in more detail how to get a tax deduction when buying a memory can be found in). Information about it is entered into the sheet "E" and a small statement is applied that you, as a taxpayer, would like to use the standard deduction. If the application is not to attach (forget, lose, etc.), then this small protester will be wrapped in the inability to use the legal right to deduct.

Do not forget that the law clearly limits the time frame to submit a document. The framework is very extensive, but still limited. Penalties for delay are very serious for individuals and very severe for legal.

The law allows you to choose convenient way To submit a document:

appear in the UFNS at the place of residence;
take advantage of the online form;
use mail for this purpose;
send shape through your email without leaving the apartment.

Important: If your site was in dolly ownership (Frequent example: in half between spouses), the declaration is served both owners.

How to calculate the amount?

Situation 1.: Land owned for more than 5 years. Citizen Sidorchuk decides to sell the land plot, which bought 6 years ago for 1,500,000 for construction, but "Hands did not reach." The price of it is 3,200,000 rubles. It would seem - the profit is evident and should be taxed, but no, since Sidorchuk owned a plot for more than 5 years.

Situation 2.: Vasily Petrov bought a plot for 750,000 rubles in 2012, intending to plunge into the joy of gardening and gardening. But, I realized that the manure and tomatoes were not his element, sold the plot in 2013 for 850,000. The cost of sale is not more than 1,000,000, and therefore the tax is not subject to tax.

Situation 3.. Evgeny Sidorov in April 2013 bought a plot for the construction of a business for 2,500,000 rubles. Financing was not enough and Eugene sold it in 2 years for 3,000,000. As the tax is considered: 30,000 - 1000000 \u003d 2000000, which are subject to 13% tax, we get 260,000. This will be the sum from which Eugene will have to part in favor of the FTS.

How to file, with what documents?

Together with the declaration in tax, it is also worth providing other documents to confirm benefits, rights to use deduction, checks and contracts confirming costs.

Undoubtedly, all these documents tax inspector can check without you, because it has access to various databases, but this condition is mandatory - if there are no confirmation documents, it may turn out that there is no deduction, which means that tax will be recalculated in favor of increase.

Filling the company's declaration

Rule, that the declaration may be issued in the paper version, and in electronic, applies to legal entities. When choosing the first, you need special attention Perform the quality of fill. Choose a machine-readable form, some of the FTS compartments refuse to receive conventional blanks created in Excel tables. Free programs or the official website of the FTS offers special blanks for filling.

Attention: When printing, declarations should be borne in mind that the bilateral printing is not allowed and cannot be bonded with each other brackets.

There is no fundamental difference between individuals and legal entities. Usually, the company's accountant is engaged in this, therefore, in this regard, JUR. Persons are even easier than physical.

Major points

Up title leaf (And also at the top of each page of the declaration) indicates the Inn and the PPC. CPP field individual entrepreneurs Do not fill.

If the primary declaration, then in the "Correction number" field indicates 0 if the updated declaration is surrendered, then the adjustment number is set 1, 2, etc.

Tax periods are selected from Appendix 1 to the procedure for filling the declaration. This is usually code 34 (calendar year). Other periods are possible when eliminating the organization or termination of IP activities.

In the field "At the place of accounting", codes are set from an application of 3 orders. IP code 120, in organizations 210.

When filling out the field "Taxpayer", the name, name and patronymic of the entrepreneur, without specifying the status of the "Individual Entrepreneur", the name of organizations is written completely, indicating the organizational and legal form (for example, a limited liability company "Almaz").

The OKVED code is usually set by the one that is declared as the main ones. But if the taxpayer is not one system, then it is better to specify the code that relates precisely to activities taxable USN.

Fields for reorganized organizations Individual entrepreneurs and organizations that are not reorganized are not fill. Phone number can not specifybut in case of detection of errors and inaccuracies in the declaration, the availability of the phone will help tax inspectors Faster to convey information about this to the taxpayer, so the field is still worth fill out.

Subsequent pages are filled almost as in the case of a physical person.

Calculation of sum

The legal entity can sell and buy land and as a JUR. face and as physical. Depending on how purpose this land is sold and whether it has been registered in the property of the enterprise (located on the balance sheet). The income from the sale of a plot (if any) will be an income of the enterprise and is subject to income tax (Ministry of Finance of Russia in a letter dated July 24, 2015 No. 03-11-11 / 42684).

If the plot was not on the balance sheet, its sale is subject to personal income tax, examples can be viewed above in the article. If not, the tax is calculated depending on the type of taxation, rates, benefits and other things.

Situation: A plot was sold for 1,700,000, consisting on the balance of the enterprise, bought 10 years ago for 1,500,000. Profit from selling 200,000 rubles. By Usn revenues They are subject to 6% coefficient. Accordingly, 200,000 * 6% \u003d 12,000.

What other documents should be filed?

Other documents other than those were listed in Piz. Persons to the declaration are usually not applied, the exception is the standard power of attorney, if the signature is put by the representative of the taxpayer.

Terms and procedure for charging

The declaration is submitted on April 30, next year after the year of sale. If the land was sold in 2017, then fill the 3-NDFL declaration will be necessary in 2018 until April 30. Paying the tax is necessary until July 15 of the year following the one in which real estate was made.

Penalties and sanctions for evasion

Tax authorities ryano are monitored by compliance with the terms of taxation. Penalties are also provided for delaying and filing the declaration, and for being late with payment, and for ignoring the need to pay taxes.

For citizens

For organizations

If the declaration was not provided, the penalty is 5% for each month of delay (counted from total amount tax). Not more than 30% of the entire amount.
Fine up to 500,000 rubles, criminal liability.

Important: If in delay the responsible person, it is it that will answer the court if the situation is aggravated. If earlier the enterprise or IP had no problems with taxes, most likely a criminal case will not be established, but the debt will all have to pay off.

So, we examined whether the NDFL and VAT is the implementation of the Earth. Each citizen must file a declaration after the sale of land. If the payer owns a plot for more than 5 years, or the cost of sale is below 1,000,000, it is exempt from the tax. If the seller is a legal entity, the sale is taxedIn accordance with the tax system chosen in the enterprise.