The concept of real estate, the differences between real estate from movable. Movable and real estate: examples, differences

With 01.01.2019, changes in ch. 30 "Property Tax", which provide for the exclusion of movable property from property tax on property tax (clause 19 of Art. 2 of the Federal Law of 03.08.2018 No. 302-FZ). With the specified date of taxation facilities tax on property for Russian organizations real estate, incl. Property transferred to temporary possession, use, disposal, confidential office, contributed to joint activities or obtained under the concession agreement. And what is understood under real estate and how does the movable property differ from the immovable?

Movable or real estate - how to determine?

Ch. 30 of the Tax Code of the Russian Federation, even in the editorial office, acting from 01/01/2019, does not give the concepts of real estate and its differences from movable. Therefore, the taxpayer must be guided by the order specified in paragraph 1 of Art. 11 NK RF. So, unless otherwise provided by the Tax Civil, family and other sectors of the Russian Federation used in the Tax Civil, family and other industries used in the Tax Code of the Russian Federation are applied in what they are used in these sectors of the law.

What relates to movable and immovable property, indicated in Art. 130 Civil Code. It is noted that real estate belongs land, plots of subsoil and everything that is firmly connected with earth, that is, objects, the movement of which is impossible without disproportionate damage to their purpose (including buildings, structures, objects of unfinished construction). Also to real estate are subject to state registration Air and sea ships, internal navigation vessels.

Real property includes residential and non-residential premises, as well as intended for the placement of vehicles of buildings or structures (machine-spaces), if the boundaries of such premises, parts of buildings or structures are described in the manner prescribed by the legislation on the state cadastral accounting. Art. 130 of the Civil Code of the Russian Federation).

Accordingly, the property that does not apply to real estate is recognized by driven property (paragraph 2 of Art. 130 of the Civil Code of the Russian Federation).

When delimiting the types of property (movable or immovable), it is also advisable to be guided by the criteria given in the FTS letter of 01.10.2018 No. BS-4-21 / [Email Protected] . Thus, the tax agency, in particular, clarifies that, as a general rule, the state registration of the right to a thing is not a prerequisite for recognizing it with the object of real estate (the definition of the Sun of September 30, 2015 No. 303-ES15-5520). Therefore, to identify the foundations of attributing the object of property to real estate, it is advisable to investigate: the availability of an entity record in EGRN; In the absence of information in EGRN - the presence of grounds confirming the solid connection of the object with land and the impossibility of moving an object without disproportionate damage to its intended purpose, for example, for capital construction facilities - the availability of documents of technical accounting or technical inventory, construction permits and (or) to enter the object Commissioning (if necessary), project documentation, the conclusion of expertise or other documents containing information about the relevant characteristics of objects, and the like.

Not any real estate is subject to property tax

Almost one is the fact that property is immovable, does not mean that it is mandatory to be taxed by property. So, not subject to property tax in 2018, nor from 01/01/2019, in particular, the following real estate (clause 4 of Article 374 of the Tax Code of the Russian Federation):

land plots and other objects of environmental management (water bodies and other natural resources);
objects recognized by the objects of cultural heritage (monuments of the history and culture) of the People's Russian Federation of federal significance;
courts registered in the Russian International Register of Ships.

In this article we would like to talk about the property and about its main types. Including we will give the definitions of such terminas as movable property and real estate. We also consider the concept of property and discuss its shapes and types. We hope this information will be useful for you.

Property is a complex legal term having different interpretations

In various legal norms, depending on the scope of application, this concept can be used in different values. It is collective and heterogeneous in its composition. Property can be considered as a separate thing or as a certain totality of material values \u200b\u200b(see Art. 133-135 GK). In another meaning, this term may cover property rights (see 301, 303 of the Civil Code of the Russian Federation). In hereditary right to the concept of "property", not only the subjects of the material world and the right, but also the responsibilities of the testimon (see Article 1112 of the Civil Code of the Russian Federation). Until now, there is no single understanding of the property in legal literature. Nevertheless, many researchers, including V. A. Lapach, support the most capacious definition of this term. In their opinion, it should include any products of nature and human activity (including intellectual), which are endowed with a certain value assessment and turn into goods, as well as rights and property responsibilities that appear about them. Summarizing the above, summarize. Property is the main object of civil rights, which includes material things (including securities and money), the results of intellectual work and other intangible benefits, as well as property rights and property responsibilities.

Movable property. Money and securities

In civil legal relations, the most common object is things. They are divided into two main types - movable and immovable. Movable material values \u200b\u200bcan easily move along with their owners, may be generic or individually defined and are usually replaceable. In paragraph 2 of Art. The 130 Civil Code of the Russian Federation describes that not only various objects of the material world are included in the category of movable property, but also money with securities. The latter are special documents certifying property rights. They have details and the established form. In art. 143 of the Civil Code of the Russian Federation described various types of securities, including government bonds, bills, checks, savings and deposit certificates, billiards, and stocks.

List of real estate objects

Real estate is the objects of the material world, which are always in one place, possessing a close relationship with the Earth, and are indispensable. In art. 130 Civil Code of the Russian Federation describes what things can relate to real estate. Their list is:

Article 132 of the Civil Code of the Russian Federation complements this list and refers to it another type of real estate - an enterprise, understood as a property complex used for entrepreneurship and speaking as an independent subject of sale and other transactions. Also in Art. 1 of the Federal Law (dated July 21, 1997) No. 122-FZ as a real estate, residential premises are considered to accommodate citizens and meet all established sanitary, technical, fire and other requirements, and non-residential premises intended for trade, administrative, Warehouse, industrial use.

The concept of ownership. General property

In this article we would like to highlight another important term. civil law - "Property". In a legal context, he denotes the person's attitude to the things that has its own, and reflects the entire complex of property rights. The concept of ownership implies the presence of several rights legal relations, including the right to use (the ability to use the thing at will and have income from this), possession (that is, the physical possession of the thing) and the order (the ability to present, exchange the subject). General property is a special type of legal relationship arising if the rights of use, orders and possessions are the same good in several persons (two or more). At the same time, good - common property may consist of indivisible and divisible things or their aggregate. It may arise for indivisible things if they are inherited by several persons by law or testament. An example is the situation of children of the deceased testator belonging to Him - Country Houses.

State-owned property

In the Russian Federation, various forms of ownership are recognized and protected by law, including state, municipal, private. In art. 212 Civil Code of the Russian Federation gives their classification. (i.e., the state property movable and immovable) is represented by two species: the federal and property of subjects - republics, regions, cities, edges, etc. The state acts as a subject of legal relations, like any other owner, and therefore has the right to dispose of material and intangible Goods at their discretion - to give, to rent, sell, etc. An example of such property can be plants, mines, military production, etc. His property rights and its subjects are carried out through state authorities or on special instructions of the president, government and representative bodies.

Property of municipalities

Municipal property is a separate form of ownership, existing in parallel with the state. Municipal property according to the law belongs to rural, urban settlements or other municipalities and is intended to meet the interests of their inhabitants. It is divided into two types: the property that is enshrined behind municipal institutions and enterprises, and property that is not enshrined behind enterprises and municipal institutions and the composition of the treasury. The list of municipal property includes municipal natural and municipal organizations, enterprises, banks, extrabudgetary funds, residential premises and housing fund, etc.

Private ownership. Property of individuals

Classified to the property of individuals and legal. The first is a form in which the results of production and means belong to individuals. A private property of an individual may include any property, in addition, which by law is excluded from the right of private property, the cost and amount of which are not limited to (except for some established cases). Legal entities acting as subjects of ownership can be any commercial and non-profit organizations - associations, charitable funds, economic partnerships, consumer cooperatives, unions, etc. Exceptions are state-owned, municipal enterprises and institutions funded by the owner. The property of the organization is any movable and immovable things that any commercial or non-commercial enterprise uses in its production or other activities. These can be equipment, land plots, money, buildings, raw materials, products, etc. In the Russian Federation, movable and immovable property of the organization is recognized as an object of taxation. At the same time, the tax base is calculated as the average annual value of material values \u200b\u200band is charged in accordance with the data accounting Enterprises. According to the results of the tax period, equal to one calendar year, a declaration on property from each organization should be provided.

Instead of imprisonment

So, in this article we answered the question: "Property is?" And they gave the definition of important concepts, such as "Property" and " general property". They told about and learned than the difference in moving from the immoval thing. In addition, we talked about the formatives in the Russian Federation and considered what the state and municipal property, as well as the private property of physical and legal entities.

From January 1, 2015, the fixed assets included in the first or second depreciation group in accordance with the classification of fixed assets approved by the Decree of the Government of the Russian Federation dated 01.01.2002 No. 1 (paragraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation) .

Note. The 1st depreciation group includes fixed assets with a term useful use From 1 to 2 years, inclusive, to the 2nd depreciation group - fixed assets with a useful life of 2 to 3 years inclusive.

Property - what is it? Definition and types of property: movable and immovable, state, municipal, organizations and individuals

It is collective and heterogeneous in its composition. Property can be considered as a separate thing or as a certain totality of material values \u200b\u200b(see Art. 133-135 GK). In another meaning, this term may cover property rights (see 301, 303 of the Civil Code of the Russian Federation). In hereditary right to the concept of "" not only the objects of the material world and the right, but also the duties of the testator (see

Which property (movable or immovable) is a car?

Real-statements are also subject to state registration of air and sea vessels, internal navigation vessels, space objects. The law to real estate can be attributed to otherwise.

Things not related to real estate, including money and securities, are recognized by movable. Registration of rights to movable things is not required, except the cases indicated in the law.

How to distinguish movable property from immovable?

However, this rule concerns only objects adopted as fixed assets after January 1, 2013. At first glance, everything is very simple. First, we determine movable property or not, then learn the date of registration and make the appropriate conclusion: charge or no tax. It is known that real estate is inextricably linked to the Earth, and the movable property has a strictly defined and permanent place.

Criteria by which the courts are evaluated is the object of movable property or belongs to real estate

8 p. 4 art. 274 NK RF). In this regard, it is important for the company correctly determine the type of the acquired object.

The concepts of movable and immovable are contained in Article 130 of the Civil Code of the Russian Federation. However, this norm does not establish a specific list of such objects, and only the overall criterion for real estate is indicated. In particular, land plots include land plots, sections of the subsoil and everything that is firmly connected with the Earth.

About attributing objects to movable

Question: In accordance with PP. 8 p. 4 art. The 374 Tax Code of the Russian Federation is not recognized as an object of taxation on the property tax of organizations movable property, adopted from January 1, 2013 as of fixed assets.

The TPP is an energy production and technological complex of power plants that combines the objects of movable and immovable property intended for converting the chemical energy of fuel into electrical energy and heat.

Does the car related to real estate

Motor vehicles do not meet the above features of real estate. Direct law they are also not attributed to real estate objects. Thus, motor vehicles should be considered movable, despite the obligation of their state registration.

If you need assistance in solving any legal problem (refund of the driver's license, assistance in the accident, consumer protection or any other issues), you can contact lawyers and lawyers for free help by filling out and sending an application for advice.

Explained the procedure for assigning OS to movable and immovable property

Lands are also recognized as subject to state registration by air and sea vessels, internal navigation vessels, space objects. The law to immovable property can be attributed to otherwise. Things not related to real estate are recognized by movable.

In addition, the Ministry of Finance of Russia noted that when attributing fixed assets to movable and immovable, it is necessary to take into account the provisions of the Federal Law of 30.

What is the difference between the immovable object from movable

By the way, use this norm and in the case when you buy used fixed assets (a letter of the Ministry of Finance of Russia of March 11, 2013 No. 03-05-05-01 / 7108).

What objects relate to real estate, and which no, spelled out in Article 130 Civil Code RF. However, in practice, questions arise, the answers to which the code, alas, does not give. Suppose you purchased this year and installed fire alarms in office space.

What to attribute to movable property

art. 378 and 378.1 Tax Code of the Russian Federation.

From January 1, 2013 on the basis of PP. 8 p. 4 art. The 374 Tax Code of the Russian Federation, supplemented by Federal Law of 29.11.2012 N 202-FZ, is not recognized as the object of taxation on property of organizations of movable property, adopted as fixed assets from January 1, 2013.

Consequently, in order to calculate the property tax of organizations in relation to property adopted on January 1, 2013, as part of fixed assets, first of all, it is necessary to establish whether the office equipment, server, computers, furniture) are driven or immovable property.

The concepts of "movable and immovable property": how it differs and is properly used

The classification of property involves division into movable and immovable. Despite the evidence of the terms, in practice, these concepts are not always easy to distinguish. However, there is a certain difference, which allows you to understand what refers to movable property, and what to immovable.

To understand the nuances of the question will help the knowledge of the Civil Code and other regulatory documents defining the legal status of the property.

Movable and real estate: concept and differences

The detailed concepts describing the terms are presented in the first part of the Civil Code of the Russian Federation. The concepts under consideration are described in this way:

to movable property include Objects with individual properties and do not change their location, by virtue of their characteristics.
what is movable property. These are the other types of property that are not binding to the area and easily moved.

The main difference, from a legal point of view, consists of the degree of complexity of conclusion of transactions. In particular, for the implementation of real estate transactions, the presence of cadastral and other documents is necessary.

Implementation, purchase or donation of property, called movable, cadastral documents do not require. The accompanying papers can only bear an informational nature that does not affect the progress of the transaction.

Based on this information, many are wondering - a real estate car or movable property. For the sale and purchase of a car, you must have documents for it. However, the process of collecting papers is not comparable to the similar procedure, when performing operations with an apartment or house. This is explained by a more complex interaction of various property objects with the state.

The need for classification

The need for classification is related to the requirements and features of legislation. This approach allows us to build a relationship between different subjects of the Russian Federation and the state. The rules set for ownership, sales or purchase of one type of property may be unacceptable to another.

Understanding these features and differences, it will be useful not only when selling or purchased, but also in court proceedings, the division of property during divorce, pay taxes.

The definition of the object status of the object allows you to determine:

whether state registration is needed;
how to reflect the costs associated with an object in accounting documentation and tax accounting;
how to calculate depreciation.

Differences in the legal status of property affect the procedure for the acquisition of property.

There are special rules for the implementation of transactions, entry into the right of inheritance, recovery of debts associated with property items.

Real estate

Ownership rights to all objects included in the category under consideration are of particular sustainability and are subject to mandatory state registration. In accordance with legal sources, this type of property includes:

land;
facilities in direct communication with land (houses, buildings, buildings, objects);
aircraft, helicopter;
space objects;
ships, submarines;
objects mounted in buildings and structures, remove which is impossible without damage to the building;
domestic communications (water supply, sewer, electrical and other networks and systems).

Not each of the listed types of objects is unambiguous in legal assessment.

For example, buildings and structures can be owned by a physical or legal entity, but subsoil, water bodies, all underground space, including minerals, are the property of the state. Accordingly, the purchase, sale, exchange or donation is subject to only the facilities themselves.

Objects such as sea and aircraft fell into this category, due to their high cost of the need for complication of procedures related to their turnover.

Particularly valuable property

In general, property representing a special value has a separate classification, according to which, particularly valuable movable property is:

any property whose cost is higher than the legislative indicators. For government agencies, this amount is from 200 to 500 thousand rubles, for budget and municipal organizations - from 50 to 500 thousand rubles;
other property entrusted with a decisive role, to make profile activities by these organizations;
any property, the alienation of which implies strictly compliance with the procedures, regulated by laws and legal acts. For example, the State Museum Foundation belongs to this.

To assign the status of real estate, buildings and facilities, not only physical connection with the soil is necessary. In addition, compliance with the approval procedure and receiving permits before the construction of construction is required. Also, you need to have communications.

The presence of a foundation alone cannot be a sufficient basis for recognizing the object with real estate, which is often trying to make owners of trade and other facilities that are not executed by law.

The emergence of ownership of any real estate object begins from the moment of its official design. The exception is the so-called acquisitive limitation. The term is enshrined in the Civil Code of the Russian Federation and is one of the grounds for the occurrence of property rights. Such right will receive persons or organizations, conscientiously and continuously owned property during the considered time.

The term of the acquisitive limitation for movable and real estate, respectively, is 5 and 15 years. This legal phenomenon has a number of features. For example, the tenant of the building or residential area cannot become a full owner, even with a long lease.

Movable property

As marked in the Civil Code of the Civil Code of the Civil Code, such property categories: movable property include:

monetary marks;
promotions, bills;
vehicles;
exhibits of the museum;
equity units in business;
communication lines;
collective objects;
weapons;
trademarks of temporary construction;
garages.

In addition to the points of this list, the driven property can be called any, the movement of which in space will not cause damage to it or the environment. Also, an important feature of this kind of property is to preserve its properties and quality, when moving.

Special requirements

Registration of the rights of ownership of movable objects and objects is not provided. However, some of them have special requirements.

For instance, vehicles are subject to mandatory registration in the traffic police. After registration, the document is necessary for the road and the implementation of transactions with the vehicle. The same Nudna procedure for trailers and motorcycles.

Register weapons need in the internal affairs bodies. The legality of the storage and use of weapons is ensured by the relevant documents, which should be obtained within 14 days after the acquisition or receipt of the subject.

With frequency every three years, it is necessary to confirm its right to own weapons.

Special attention, on the issue of determining the status of property deserve shopping and Pavilions. Characterized by those or other signs, the object is immovable or not. Depending on this, it is determined by the need for its registration in the relevant authorities. The possibility of lease or use depends on the object status.

See also: Where to go to file for alimony

Another example - classification large equipment. located inside the structure. According to its physical parameters, it can be characterized by durable bonds, attached to the foundation or mounted in the composition of the building.

Conforming the main characteristics of real estate, the equipment can be considered as a separate object.

Usually, additional State Registration Costs And the need for complex procedures, in the implementation of all subsequent transactions related to the equipment, are not beneficial to the organization. Also, there are certain difficulties in passing inventory related to the lack of a single description and a standardized procedure for taking into account such objects.

In the event of judicial disputes related to ownership of the subject, it is necessary to look for clarification in regulations or judicial practice.

In the absence of the opportunity to take advantage of legislative instruments, you can contact the tax authorities at the place of residence and to obtain competent advice.

Taxation

Discussions related to the definition of property status often continue and issues related to the tax sphere. In particular, it is necessary to give a property tax declaration if it is movable.

A comprehensive answer to this question can be found in Art. 256 and 258 Tax Code of the Russian Federation. The document states that the income tax is subject to, including property and fixed assets, the right to possession of which must be registered in government bodies.

It follows that moveless property is not subject to taxation. However, it also speaks of the need to accurately determine the status of the object. In case of delisting the owner, as to which the category includes an object, a legal entity may occur.

Conclusion

The distinction and classification of the forms of property helps to solve a number of issues related to the transfer of rights to ownership, taxation and others. More information about movable and real estate tax can be obtained from the video presented below.

Movable property

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Movable property - This is all the property that cannot be classified as real estate (residential and production facilities, land, facilities, and so on). Movable property is material values \u200b\u200bthat can be physically from one person to another. They include: natural resources, equipment that can be transported, furniture, cattle and more. It is necessary to distinguish between the movable property from pronounced intangible property in the requirements (rights, securities, and so on). But the interpretation of some objects causes complexity. For example, the wood belongs to real estate, while the filament can already be transported, then it becomes driven property.

Movementing (movable property) is any thing (including securities and money), which does not relate to the law to real estate.

Real Estates include sections of the subsoil, land plots and everything connected to firmly from Earth, that is, objects, the movement of which is impossible without disproportionate damage to their intention, including structures, buildings, objects of unfinished construction. Russian real estate legislation also refers: sea and aircraft, space objects and internal navigation vessels.

If you are classified as real estate (or movable), two criteria are used:

legal - assigning things to the discharge of immovable, regardless of the connection with the Earth;
material is the degree of connection with the Earth of Things.

According to the material criterion, the movable is a thing that does not have a solid connection with the earth.

According to a legal criterion, the movement is the thing, the transfer of which can be carried out without applying to its destination disproportionate damage and a thing that is not determined by law as real estate.

To attribute things to the category of movable, it must meet both criteria, otherwise such a thing will be immovable.

Registration of rights to movable things for general rule is not required. Registration (or taking into account) is subject to only those movable things for which this procedure is provided for by law (vehicles, weapons, museum values, issues of securities, debtor property, and so on).

The separation of things on real estate and movable is known in the Roman civil law of the classical period (III century BC. E. - III century n. E.). The moveable things were moved spatially, and to real estate - land plots and everything that is created on them, and in addition - space above the ground, subsoil. It was believed that the surface made on the surface follows the surface.

In the origins of such division of things are more ancient Roman traditions. In the early stages of RA, the Roman state, the Earth, as the most important property of ownership, amounted to state property and belonged to the entire Roman community. The rights to land of individual citizens were determined by the institution of ownership (Lat. Possessio), which meant only the domination of the face over the thing, while the right of disposal of this thing was replaced. Deals from Earth could only produce quirits (Roman citizens), with the help of a public special process - MANCIPATION (LAT. Mancipatio). The reality of the manzipation argued the judicial act. Transactions with respect to other things (except for coarse livestock and slaves) were performed without manzipation, using the simple transmission of transaction objects.

The structure of the federal authorities and local property management bodies

Federal Agency for Public Property Management (Rosimushchestvo) is the federal executive body that performs functions in the management of federal property including in the area of \u200b\u200bland relations, function in the provision of public services and law enforcement functions in the field of property relations.

The main functions of the Federal Property Management Agency in the prescribed authority:

fulfillment of the only state policy in the field of property and relations of the Earth;
the introduction of the powers of the owner in the limits and since this should be determined by federal legislation, regarding the ownership of federal state unitary enterprises and government agencies, shares (shares) of shareholder (economic) companies and other property treasury education Russian Federation
differentiation by the state ownership, including on earth, ownership of the Russian Federation, property of constituent entities of the Russian Federation and property of municipalities;
the introduction of powers of the owner of the property of the Debitor is the Federal State Unitary Enterprise, performing bankruptcy procedures;
protection of property and other rights and legitimate interests of the Russian Federation in the event of the management of federal property and its privatization in the territory of the Russian Federation and abroad;
the introduction of federal property and register of federal property.

The current, operational management of utilities must be implemented by structures that are especially created for this purpose created from professionally trained personnel. The functions of such management structures in the municipalities are carried out by local governments. They are created in wider goals and solutions of at least two tasks: political (powerful) and economic board, and it is not always possible to divide these tasks accurately.

Methods for estimating the cost of property

Experts use the following methods of assessing the value of the property:

comparative method;
expensive method;
profitable method.

A comparative method requires identification of competing property objects, determining their degree of comparability to the intended object for an objective adjustment of the sale price of such property according to the changing market conditions.

Methods of a comparative approach allow to determine the market value from the site of use. To determine the cost of use, it is necessary to add costs for transportation, main construction, installation and commissioning of the market value.
loading…

The expensive method takes the use of market information about the current value and conditions of the application of the methods. This information allows the appraiser to determine the size of the business profit, the profitability of organizations, to show economic benefits, and also the level of functional obsolescence of property from the moment of entry into the market.

The cost approach is a property assessment method based on the determination of cost costs to create, change and use property that takes into account all types of depreciation.

The cost approach understands the principle of replacement, which is expressed that the buyer will not pay more than the finished object than for the created object of the same fullness.

A profitable method requires an appraiser for knowledge of the market information on the functioning of the market, which has a property. It is necessary to determine operating expenses, expected rates of profitability, and also competitive potential by a certain market.

Differences between driven and real estate

We all often face such concepts as movable property and real estate. What is their difference? On the one hand, this is a clear: movable what can be moved, moved, therefore, with a fixed one, which cannot be done. But nevertheless, it would be necessary to consider these two concepts more in particular, to accurately understand what it is. So, movable property is, indeed, things that can be moved from place to place through their own or foreign forces. At the same time, they or those features and functions of these objects will not be broken. Russian law is limited to a very simple transmission of the fact that it is possible to take place as a personal property, namely: road transport most of various functions; computer and office equipment; various industrial equipment; jewelry; securities; Appliances; Furniture and other use objects.

It is curious that French law divides personal property into two types: movable property and movable things. Marine ships, aircraft, make intervals between the concerns of objects to the first, for example, which is all that can "independently" move. However, in some cases, such projects can be assessed as a category of so-called mobile real estate. In Russian legislation, all the above-mentioned construction belongs to regular real estate as, etc. Lands, any buildings and construction, water bodies, long-term installations and forests, plots are estimated, are estimated. In other words, everything that is associated with the earth and cannot be moved or moved, without damaging the objective of the object, is called real estate.

Each person has the right to own, freely arrange and use it, he is the owner. Considering in more detail the differences between these two types of property, it should be noted that the rights to movable property and various operations with it are not subject to state registration, except in cases that are directly indicated in the legislation. In particular, this concerns motor vehicles. Any real estate requires registration that the potential owner has introduced the right to it on legal grounds. There is a moment when, in the case of their references or those types of ownership to the category of mobile errors, are made.

This may lead to the fact that ownership rights can be considered as inappropriate arranged, and therefore, operations with it are recognized as disabled. As a result of such an incorrect interpretation of people who consider itself (independently) as the owner, it may seem, unable to prove that he, who is. So, for example, things that can be considered as movable property in the event of their movement may be damage to fill, it will not seem that it is impossible, but it is too unprofitable. In particular, this concerns such construction as reservoirs, buried in Earth, for storing chemicals, railway track sites in large-scale industries, underground communications, etc. Theoretically, all this can be moved, but does it cause damage to the work of the general system? Of course, damage is therefore such property, it is recommended to be registered as real estate.

In fact, there are many subtleties, especially since for various equipment, as this is legislatively represents movable property that is not subjected to state registration. We will try to explain on the example of the railway railway: one rail is equipment, but when it and all others will rise in the way, everything will be already presenting together construction, which is included in the real estate category. Those. rights and operations with them should be registered as it should be provided for real estate, which is after the rails were included in the structure of the railway tracks, they cannot be sold, are presented, given or aside in any other way as a personal own. Cases when the paths are completely disassembled, can only be an exception and them, from a legal point of view, stop existence. Then the assorted rails become movable property, which can be arranged at discretion.

What property, such a contract

The type of property (movable / immovable), on which the parties conclude a deal can directly affect the corresponding civil contract, which it issues it. In this case, the norm of the law is usually clearly divided, how to act in the situation with real estate, and how - when movable property. We give a few examples.

From the type of property may depend, for example, the form of the contract of donation. Thus, the real estate donation agreement is always subject to state registration, and the movable property can be in orally. But there are two exceptions when a written form is required, although without state registration (paragraph 2 of Art. 574 of the Civil Code of the Russian Federation):

the donor is a legal entity and the cost of the gift is more than 3000 rubles;
the contract contains a promise of donation in the future.

Recall that donation between commercial organizations It is prohibited (Art. 575 of the Civil Code of the Russian Federation). The exceptions are the usual gifts, that is, worth not more than 3,000 rubles.

In turn, the subject of the contract of rent can only be movable property (paragraph 1 of Art. 626 of the Civil Code of the Russian Federation).

Depending on the type of property, different times have been established, during which participants in share ownership are entitled to take advantage of their right to purchase. These are the deadlines: according to real estate - within a month, by movable - within 10 days from the date of notice (paragraph 2 of Art. 250 of the Civil Code of the Russian Federation).

We briefly reviewed the definition of the term movable property, history, the structure of the federal authorities and local property management bodies, the methods of assessing the value of property, the differences between drivers and real estate, what property, such a contract. Leave your comments or add-ons to the material.

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What property is recognized by movable and exempt from property tax

Taxpayers often arises the question of which property can be considered driven, and therefore can be freed from property tax. FTS and the Ministry of Finance of Russia gave clarifications on which this article was based.

Since the beginning of the year, the amendments to tax legislation entered into force. According to which all movable property, taken into account as fixed assets after January 1, 2013, is exempt from property tax (sub. 8, 4 Article 374 of the Tax Code of the Russian Federation).

What is movable property

The difference between drivers and real estate is indicated in Article 130 of the Civil Code. It says that real estate is the plots of subsoil and land, as well as everything that is firmly connected with the Earth. It is given an explanation: objects are firmly related to the Earth, the movement of which without disproportionate damage is impossible (in particular, buildings, structures, work in progress). In addition, real estate include aircraft and sea vessels, space objects and courts of internal navigation.

Movable property is things that are not recognized by real estate. Movement property are, in particular, money and securities. In general, the registration of the rights to movable property is not required.

Due to the vague definition of movable property, there is no complete clarity, which movable things are exempt from property tax according to subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation. Below are separately considered objects that most often cause questions from accountants.

Water pipe, Sewerage, Power supply and Cable Links

The most controversial objects are communication networks laid in buildings. At first glance, it may seem that they relate to movable property, and, as a result, fall under the benefit. Indeed, sewage, as well as a network of water and power supply, although they are indoors, but are only part of it. In addition, the state registration of communication networks is not required.

However, such objects are real estate. The fact is that by definition shown in the Federal Law of 12/30/19 No. 384-FZ. The building is a single bulk system, which, among other things, includes engineering and technical support systems. It turns out that the networks of water, gas and power supply, sewage, heating batteries and elevators are functionally connected with the building, and their movement would cause it disproportionate damage. It means that these objects are immovable, and they are taxed by property. This point of view was expressed by the Ministry of Finance of Russia in a letter from 08/15/13 No. 03-04-06 / 33238.

Cable communication lines relate to driven objects. Such a conclusion follows from paragraph 5 of the Decree of the Government of the Russian Federation of 11.02.05 No. 68 "On the peculiarities of state registration of ownership and other real rights to line-cable constructions of communication". It says that the state registrations are subject to engineering infrastructure facilities created or adapted to place communication cables. This is cable sewage, terrestrial and underground facilities, as well as cable transitions.

As for the cable lines themselves, they do not need to register. Consequently, they are driven objects, and in relation to them is a benefit. This is stated in the letter of the Ministry of Finance of Russia from 03/27/13 No. 03-05-05-01 / 9648.

Alarm, Air Conditioners, Advertising Constructions, ATMs and Payment Terminals

The use of air conditioners and alarm benefits (both fire and security) depends on whether they are an integral part of the engineering system. Simply put, whether they were built in the building when it was built, or installed later as individual objects.

If air conditioners are built into the walls and are a single ventilation system of the building, then they relate to real estate and fall under the tax. The same applies to the alarm, which is included in the unified engineering and technical system of the building. But if the above objects are independent, and they can be dismantled without prejudice to the building, then these are movable fixed assets. They can be excluded from the taxable property tax base.

With ATMs, payment terminals and advertising structures the situation is even easier. They a priori are independent objects, and in relation to them you can use benefit without any reservations. Such conclusions were the experts of the Ministry of Finance of Russia in a letter from 11.04.13 No. 03-05-05-01 / 11960.

Vehicles

With cars and other transport everything is extremely clear. They fully satisfy the definition of movable property shown in Article 130 of the Civil Code. The exception is only aircraft, space rockets and water vessels subject to state registration. But most companies have such objects on the balance sheet, and will never.

All other vehicles under property tax are not falling. This was confirmed by the Federal Tax Service of Russia in a letter from 18.02.13 No. BS-4-11 / [Email Protected].

Improvements in the rented room

Many tenants at their own expense improve the room they remove from the lessor. In some cases, such improvements fall into the database on the property tax of the tenant, in other cases they do not fall. It all depends on how improves are separable or inseparable.

If the improvements are separable, they can be moved or disassembled, without causing damage to the building. In such a situation, improvements are recognized by the driven objects of the OS, and the property tax is not subject. This stressed the Ministry of Finance of Russia in a letter from 11.04.13 No. 03-05-05-01 / 11960.

Inseparable improvements are capital investments in the rented premises. Money spent on such investments are taken into account in the initial cost of the room. This follows from the provisions of PBU 6/01 "Accounting for fixed assets". It means that inseparable improvements are inextricably linked to the building, and they should be attributed to real estate. As a result, the tenant is obliged to pay property tax against such objects during the entire lease term.

True, taxpayers do not always agree with this approach. You can hear the opinion that inseparable improvements, along with separable, are excluded from the taxable base. As a confirmation, such an argument is given - the tenant is not the owner of improvements. For this reason, he is deprived of the opportunity to register in the IFST on the location of the leased facility and submit a property tax declaration. But the Ministry of Finance of Russia in the letter dated 03/14/13 No. 03-05-05-01 / 7760 stated that such a point of view is erroneous, and it is not necessary to be guided.

Leasing objects and objects intended for rent

Exemption from property tax provided for in subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation is applied to movable objects transmitted to leasing. It is entitled to take advantage of the benefit of either the leaser or the lessee - depending on which the main remedy is taken into account on whose balance sheet.

The question of who will put leased on their balance, solve the lessor and the lessee. This is said in paragraph 1 of Article 31 of the Federal Law of 29.10.98 No. 164-FZ "On Financial Rental (Leasing)". And if the movable operator turns out to be on the leaser balance, it will not have to pay property tax. The same applies to the lessee. The Ministry of Finance of Russia agreed with this approach in a letter from 09/11/13 No. 03-05-05-01 / 37418.

Under the benefit there is also a movable property intended for the provision of temporary use for a fee. This property refers to fixed assets and is reflected in accounting as an income investment in material values \u200b\u200b(paragraph 5 of PBU 6/01). And since this is the main tool, then all the rules provided for the OS are fair for him, including the exemption from the tax. This is stated in the letter of the Ministry of Finance of Russia from 08/15/13 No. 03-05-05-01 / 33164.

Property obtained in reorganization or as a contribution to share capital

After the reorganization in the form of joining the company, the company, the company inherits the property previously owned by the predecessor. And if this property is movable, the successor receives exemption from the tax regarding this facility. Such comments are contained in the Ministry of Finance of Russia from 05.08.13 No. 03-05-05-01 / 31412. The situation is similarly in the same way with the driven objects that are obtained by the company formed as a result of the allocation (the letter of the Ministry of Finance of Russia of September 25, 133 No. 03-05-05-01 / 39723).

In addition, the right to benefit is received by a commercial company created by transforming from a unitary enterprise. If the newly created organization received movable objects from a hug or mupe, then it is entitled to exclude them from the taxable property tax base. This clarified the specialists of the Ministry of Finance of Russia in a letter from 03.04.13 No. 03-05-05-01 / 10876.

In addition, the deposit funds are exempt from property tax that the founder contributed to the authorized capital. Such a conclusion follows from the letter of the Ministry of Finance of Russia of 29.05.13 No. 03-05-05-01 / 19527.

Used objects

Often the organization acquire movable property, which has already been exploited by the former owner. Accordingly, such objects have already been taken into account as fixed assets on the balance sheet of the seller. Does this mean that the buyer is deprived of the right to apply benefits?

Specialists of the financial department responded negatively. Officials were expressed that there were no restrictions for the property that was in use in the Tax Code. In other words, used movable objects fall under the exemption from property tax in the same way as new. This point of view of the Ministry of Finance of Russia outlined in a letter from 07.02.13 No. 03-05-05-01 / 2766.