1. The tax base is determined, taking into account the specifics established by this article, as the cadastral value of property in relation to the following types real estate, recognized as an object of taxation:

1) administrative and business centers and shopping centers (complexes) and premises in them;

2) not Living spaces, purpose, permitted use or name of which in accordance with the information contained in the Unified State Register of Real Estate or documents technical accounting(inventory) of real estate objects provides for the placement of offices, retail facilities, facilities Catering and consumer services or which are actually used to accommodate offices, retail facilities, public catering facilities and consumer services;

3) real estate objects foreign organizations, not operating in Russian Federation through permanent representative offices, as well as real estate objects of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices;

4) residential premises, garages, parking spaces, unfinished construction projects, as well as residential buildings, garden houses, outbuildings or structures located on land plots provided for personal farming, vegetable gardening, horticulture or individual housing construction.

2. Law of a subject of the Russian Federation establishing the specifics of the definition tax base based cadastral value real estate objects specified in subparagraphs 1, 2 and 4 of paragraph of this article can be accepted only after approval by the subject of the Russian Federation in in the prescribed manner results of determining the cadastral value of real estate objects.

After the adoption of the law specified in this paragraph, the transition to determining the tax base in relation to real estate objects specified in subparagraphs 1, 2 and 4 of this article, as their average annual cost not allowed.

3. For the purposes of this article, an administrative and business center is recognized as a separate non-residential building (structure, structure), the premises in which belong to one or more owners and which meets at least one of following conditions:

1) the building (structure, structure) is located on plot of land, one of the types of permitted use of which involves the placement of office buildings for business, administrative and commercial purposes;

2) the building (structure, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:

a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes if the purpose, permitted use or name of the premises with a total area of at least 20 percent total area this building (structure, structure), in accordance with the information contained in the Unified State Register of Real Estate, or technical registration documents (inventory) of such real estate, provides for the placement of offices and related office infrastructure (including centralized reception premises, meeting rooms, office equipment, parking);

the actual use of a building (structure, structure) for business, administrative or commercial purposes is the use of at least 20 percent of its total area for offices and related office infrastructure (including centralized reception facilities, meeting rooms, office equipment, parking).

4. For the purposes of this article, a shopping center (complex) is recognized as a separate non-residential building (structure, structure), the premises in which belong to one or more owners and which meets at least one of the following conditions:

1) the building (structure, structure) is located on a land plot, one of the types of permitted use of which involves the placement of retail facilities, public catering facilities and (or) consumer services;

2) the building (structure, structure) is intended for use or is actually used for the purpose of locating retail facilities, public catering facilities and (or) consumer services facilities. Wherein:

a building (structure, structure) is recognized as intended for use for the purpose of locating retail facilities, public catering facilities and (or) consumer services, if the purpose, permitted use or name of the premises with a total area of at least 20 percent of the total area of this building (structure, structure) in accordance with the information contained in the Unified State Register of Real Estate, or technical registration (inventory) documents of such real estate, provides for the placement of retail facilities, public catering facilities and (or) consumer service facilities;

the actual use of a building (structure, structure) for the purpose of locating retail facilities, public catering facilities and (or) consumer service facilities is recognized as the use of at least 20 percent of its total area for the placement of retail facilities, public catering facilities and (or) consumer service facilities.

4.1. For the purposes of this article, a separate non-residential building (structure, structure), the premises in which belong to one or more owners, is recognized simultaneously as both an administrative and business center and shopping mall(complex), if such a building (structure, structure) is intended for use or is actually used simultaneously both for business, administrative or commercial purposes, and for the purpose of locating retail facilities, public catering facilities and (or) consumer services facilities.

For the purposes of this paragraph:

a building (structure, structure) is recognized as intended for use simultaneously both for business, administrative or commercial purposes, and for the purpose of locating retail facilities, public catering facilities and (or) consumer services facilities, if the purpose, permitted use or name of the premises with a total area at least 20 percent of the total area of this building (structure, structure), in accordance with the information contained in the Unified State Register of Real Estate, or technical registration documents (inventory) of such real estate, provides for the placement of offices and related office infrastructure (including centralized reception premises, rooms for holding meetings, office equipment, parking), retail facilities, catering facilities and (or) consumer services facilities;

the actual use of a building (structure, structure) simultaneously both for business, administrative or commercial purposes, and for the purpose of locating retail facilities, public catering facilities and (or) consumer services facilities is recognized as the use of at least 20 percent of the total area of this building (structure, structures) for the placement of offices and related office infrastructure (including centralized reception facilities, meeting rooms, office equipment, parking), retail facilities, catering facilities and (or) consumer services facilities.

5. For the purposes of this article, actual use non-residential premises for the placement of offices, retail facilities, public catering facilities and (or) consumer service facilities, the use of at least 20 percent of its total area for the placement of offices, retail facilities, public catering facilities and (or) consumer service facilities is recognized.

6. If, in accordance with the legislation of the Russian Federation, the cadastral value of the building in which the premises that are subject to taxation is located is determined, but the cadastral value of such premises is not determined, the tax base in relation to this premises is determined as a share of the cadastral value of the building, in in which the premises are located, corresponding to the share of the area of the premises in the total area of the building.

7. The authorized executive body of the constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:

1) determines for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraphs of this article, in respect of which the tax base is determined as the cadastral value (hereinafter in this article - the list);

2) sends the list to electronic form V tax authority by subject of the Russian Federation;

3) publishes the list on its official website or on the official website of a constituent entity of the Russian Federation on the Internet information and telecommunications network.

8. The composition of information to be included in the list, the format and procedure for sending it in electronic form to the tax authority of the constituent entity of the Russian Federation are determined by the federal executive body authorized for control and supervision in the field of taxes and fees.

9. The type of actual use of buildings (structures) and premises is determined authorized body executive power of a subject of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises, established taking into account the provisions of paragraphs , , of this article by the highest executive body of state power of a subject of the Russian Federation.

10. Real estate objects identified during the tax period, specified in subparagraphs 1 and 2 of paragraphs of this article, not included in the list as of January 1 of the year of the tax period, are subject to inclusion in the list determined by the authorized executive body of the constituent entity of the Russian Federation for the next tax period, unless otherwise provided by this paragraph.

If an object of real estate was formed as a result of the division of an object of real estate or other action in accordance with the legislation of the Russian Federation with objects of real estate included in the list as of January 1 of the year of the tax period, the specified newly formed object of real estate, provided that it meets its criteria, provided for by this article, before it is included in the list, it is subject to taxation at the cadastral value determined on the day of inclusion in the Unified State Register real estate information that is the basis for determining the cadastral value of such an object.

11. The person keeping records of the common property of the partners is obliged for tax purposes to report no later than the 20th day of the month following the reporting period to each participant in the simple partnership agreement (joint activity agreement), investment partnership agreement, in addition to the information provided for in this Code, information on the cadastral value of real estate that constitutes common property comrades.

12. Calculation of the amount of tax and amounts of advance payments of tax in respect of property in respect of which the tax base is determined as its cadastral value is carried out in the manner prescribed by this Code, taking into account the following features:

1) the amount of the advance tax payment is calculated at the end of the reporting period as one-fourth of the cadastral value of the real estate property, multiplied by the corresponding tax rate;

2) if the cadastral value of the real estate object specified in subparagraph 1 or 2 of paragraph of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the specified real estate object is not included in the list according to as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in relation to this real estate object are carried out in the manner prescribed by this chapter, without taking into account the provisions of this article;

2.1) if the cadastral value of the real estate property specified in subparagraph 3 or 4 of paragraph of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period, determination of the tax base and calculation of the tax amount (advance payment amount for tax) for the current tax period in relation to a given real estate property are carried out on the basis of the cadastral value determined on the day of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value of such an object;

2.2) if the cadastral value of the real estate objects specified in subparagraph 4 of paragraph of this article is not determined, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in relation to these real estate objects are carried out in the manner provided for by this chapter without taking into account the provisions of this article;

13. The organization, in relation to real estate objects, the tax base in respect of which is determined as the cadastral value, pays tax (advance tax payments) to the budget at the location of each of the specified real estate objects in an amount determined as the product tax rate, valid on the territory of the corresponding subject of the Russian Federation on which these real estate objects are located, and the cadastral value (one fourth of the cadastral value) of this property.

14. If in relation to the real estate objects specified in subparagraph 3 of paragraph of this article, the cadastral value has not been determined, in relation to the specified real estate objects the tax base is assumed to be zero.

15. Changes in the cadastral value of a taxable object during a tax period are not taken into account when determining the tax base in this and previous ones tax periods, unless otherwise provided by this paragraph.

Change in the cadastral value of a taxable object due to changes in quality and (or) quantitative characteristics this object of taxation is taken into account when determining the tax base from the date of entry into the Unified State Register of Real Estate information that is the basis for determining the cadastral value.

In the event of a change in the cadastral value of a taxable object due to the correction of a technical error in the information of the Unified State Register of Real Estate on the value of the cadastral value, as well as in the case of a decrease in the cadastral value due to the correction of errors made in determining the cadastral value, revision of the cadastral value by decision of the dispute resolution commission on the results of determining the cadastral value or a court decision in the event of unreliability of the information used in determining the cadastral value, information on the changed cadastral value entered in the Unified State Register of Real Estate is taken into account when determining the tax base starting from the date of application for tax purposes of information on the changed cadastral value .

In the event of a change in the cadastral value of a taxable object based on its establishment market value by decision of the commission for the consideration of disputes about the results of determining the cadastral value or a court decision, information on the cadastral value established by the decision of the said commission or a court decision, entered into the Unified State Register of Real Estate, is taken into account when determining the tax base starting from the date of commencement of application of the cadastral value for taxation purposes, subject to dispute.

The provisions of Article 378.2 of the Tax Code of the Russian Federation are used in the following articles:

General provisions
3. Application of a simplified taxation system individual entrepreneurs provides for their exemption from the obligation to pay income tax individuals(in relation to income received from entrepreneurial activity, with the exception of tax paid on income in the form of dividends, as well as on income taxed at the tax rates provided for in paragraphs 2 and 5 of Article 224 of the Tax Code of the Russian Federation), property tax for individuals (in relation to property used for business activities, with the exception of objects of taxation with the property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation, taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation). Individual entrepreneurs, ...
General provisions
The payment of a single tax by individual entrepreneurs provides for their exemption from the obligation to pay tax on personal income (in relation to income received from business activities taxable single tax), property tax for individuals (in relation to property used for carrying out business activities subject to a single tax, with the exception of objects of taxation with the property tax for individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation, taking into account the specifics, provided for in paragraph two of paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation).
General provisions
2) tax on property of individuals (in terms of property used in carrying out types of business activities in respect of which the patent tax system is applied, with the exception of objects of taxation with property tax on individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code RF, taking into account the features provided for in paragraph two of clause 10 of Article 378.2 of the Tax Code of the Russian Federation).
The tax base
2. The tax base for individual real estate objects is determined as their cadastral value entered into the Unified State Register of Real Estate and subject to application from January 1 of the year of the tax period, taking into account the features provided for in Article 378.2 of the Tax Code of the Russian Federation.
Features of determining the tax base within the framework of a simple partnership agreement (agreement on joint activities), an investment partnership agreement
1. The tax base under a simple partnership agreement (joint activity agreement), investment partnership agreement is determined based on residual value property recognized as an object of taxation, contributed by the taxpayer under a simple partnership agreement (agreement on joint activities), an investment partnership agreement, as well as based on the residual value of other property recognized as an object of taxation, acquired and (or) created in the process of joint activity, constituting the common property of the partners , taken into account on a separate balance sheet of the partnership by a participant in the partnership agreement conducting common affairs, unless otherwise established by Article 378.2 of the Tax Code of the Russian Federation. Each participant in a simple partnership agreement or an investment partnership agreement calculates and pays tax in respect of the property transferred to them for joint activities, recognized as an object of taxation. In relation to property acquired and (or) created in the process of joint activity, the calculation and payment of tax are made by the participants in the partnership agreement in proportion to the value of their contribution to the common cause.
The procedure for calculating the amount of tax and the amount of advance tax payments
5. In the event that a taxpayer acquires (terminates) during the tax (reporting) period the right of ownership to real estate objects specified in Article 378.2 of the Tax Code of the Russian Federation, the calculation of the amount of tax (amounts of advance tax payments) in relation to these real estate objects is carried out taking into account coefficient, defined as the ratio of the number of full months during which these real estate objects were owned by the taxpayer to the number of months in the tax (reporting) period, unless otherwise provided by this article.
Peculiarities of calculation and payment of tax at the location of separate divisions of the organization
An organization that includes separate divisions that have a separate balance sheet pays tax (advance tax payments) to the budget at the location of each of the separate divisions in relation to property recognized as an object of taxation in accordance with Article 374 of the Tax Code of the Russian Federation, located on a separate balance sheet of each of the separate divisions. them, in an amount determined as the product of the tax rate in force in the territory of the corresponding constituent entity of the Russian Federation on which these separate divisions are located, and the tax base (one fourth average cost property) determined for the tax (reporting) period in accordance with Article 376 of the Tax Code of the Russian Federation, in relation to each separate division taking into account the specifics established by Article 378.2 of the Tax Code of the Russian Federation.

Date of publication: 06.26.2015 12:50 (archive)

Office of the Federal tax service in the Ryazan region on the issue of determining the type of actual use of buildings (structures) and premises for the purposes of the property tax of organizations, as well as on making changes to the List of real estate objects, the tax base in respect of which is determined as cadastral value, for the purposes of calculating the tax on property of organizations, reports the following.

Article 378.2 of the Tax Code of the Russian Federation establishes the specifics of determining the tax base, calculation and payment of tax in relation to individual real estate objects. The tax base is determined taking into account the specifics established by Article 378.2 of the Tax Code of the Russian Federation, as the cadastral value of property, approved in accordance with the established procedure, in relation to the following types of real estate recognized as an object of taxation:
1) administrative and business centers and shopping centers (complexes) and premises in them;
2) non-residential premises, the purpose of which, in accordance with cadastral passports of real estate objects or documents of technical registration (inventory) of real estate objects, provides for the placement of offices, retail facilities, public catering facilities and consumer services, or which are actually used for the placement of offices, retail facilities, public catering facilities and consumer services;
3) objects of real estate of foreign organizations that do not operate in the Russian Federation through permanent missions, as well as objects of real estate of foreign organizations not related to the activities of these organizations in the Russian Federation through permanent missions;
4) residential buildings and residential premises that are not included on the balance sheet as fixed assets in the manner established for accounting.

In this regard, please note that paragraph 2 of Article 378.2 of the Tax Code of the Russian Federation determines that the law of the subject of the Russian Federation establishes the specifics of determining the tax base based on the cadastral value in relation to real estate objects specified only in subparagraphs 1, 2 and 4 of paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation .

The conditions for recognizing a real estate property as an administrative and business center, shopping center (complex) are established by paragraphs 3 and 4 of Article 378.2 of the Tax Code of the Russian Federation.

According to paragraph 5 of Article 378.2 of the Tax Code of the Russian Federation, the actual use of non-residential premises for the placement of offices, retail facilities, public catering facilities and (or) consumer services is recognized as the use of at least 20 percent of its total area for the placement of offices, retail facilities, public catering facilities and (or) ) public service facilities.

Clause 9 of Article 378.2 of the Tax Code of the Russian Federation establishes that the type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the constituent entity of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises established by the federal executive body , performing the functions of producing public policy and legal regulation in the field of property relations, in agreement with the Ministry of Finance of the Russian Federation.

In accordance with the transitional provisions of the Federal Law of November 2, 2013 No. 307-FZ “On Amendments to Article 12 of Part One and Chapter 30 of Part Two Tax Code Russian Federation" until the federal executive body exercising the functions of developing state policy and legal regulation in the field of property relations establishes the procedure for determining the type of actual use of buildings (structures) and premises provided for in paragraph 9 of Article 378.2 of the Tax Code of the Russian Federation, establishing the type the actual use of buildings (structures, structures) and premises is carried out in the manner established by the regulatory legal act of the constituent entity of the Russian Federation.

According to the letter of the Ministry of Economic Development of Russia dated December 3, 2014 No. D23i-4341, the Tax Code of the Russian Federation already contains criteria for determining the type of actual use of buildings (structures, structures).

Clause 7 of Article 378.2 of the Tax Code of the Russian Federation establishes that the authorized executive body of the constituent entity of the Russian Federation, no later than the 1st day of the next tax period for corporate property tax, determines for this tax period a list of real estate objects specified only in subparagraphs 1 and 2 of paragraph 1 of the article 378.2 of the Tax Code of the Russian Federation, sends it to the tax authorities at the location of the relevant real estate objects and places it on its official website or on the official website of a constituent entity of the Russian Federation on the Internet information and telecommunications network.

Based on subparagraph 2 of paragraph 2 of Article 406 of the Tax Code of the Russian Federation, increased taxation of property of individuals is provided for in relation to objects included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation.

Thus, the Tax Code of the Russian Federation provides that the List of real estate objects, the tax base in respect of which is determined as cadastral value, is subject to application for taxation purposes both by the property tax of organizations and by the property tax of individuals.

Article 5 of the Tax Code of the Russian Federation determines the procedure for the operation of legislative acts on taxes and fees over time, which also applies to regulatory legal acts of executive authorities of the constituent entities of the Russian Federation.

According to the position of the Supreme Court of the Russian Federation, set out in paragraph 9 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated November 29, 2007 No. 48, and the State Duma of the Federal Assembly of the Russian Federation, set out in resolution dated November 11, 1996 No. 781-II GD, normative a legal act is one issued in accordance with the established procedure by an authorized government body, local government body or official within its competence, a document aimed at establishing, amending or repealing legal norms that are binding on an indefinite number of persons and are designed for repeated application.

Taking this into account, and also taking into account that the List of real estate objects is of a technical nature and is necessary to inform tax authorities and taxpayers about the application of the procedure for determining the tax base in relation to individual real estate objects, the Ministry of Finance of Russia believes that the List of objects provided for in Article 378.2 of the Tax Code of the Russian Federation real estate is not a normative legal act, and therefore the provisions of Article 5 of the Tax Code of the Russian Federation do not apply to it.

Since, by virtue of paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation, the obligation to determine the List of real estate objects is assigned to the authorized executive body of the constituent entity of the Russian Federation, in the event of an erroneous inclusion of a real estate object in the specified List or other technical errors, the specified body has the right to independently make changes to the List of objects real estate, taking into account which in the corresponding tax period the provisions of Chapter 30 “Property Tax of Organizations” and Chapter 32 “Property Tax of Individuals” of the Tax Code of the Russian Federation should be applied to the specified object of real estate.

Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated June 1, 2015 No. 03-05-04-01/31507.

Article 378.2. Features of determining the tax base, calculation and payment of tax in relation to individual real estate objects

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code dated January 28, 2020
entered into force on 01/01/2014

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The tax base is determined taking into account the specifics established by this article, as the cadastral value of property in relation to the following types of real estate recognized as an object of taxation:

1) administrative and business centers and shopping centers (complexes) and premises in them;
2) non-residential premises, the purpose, permitted use or name of which, in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical registration (inventory) of real estate, provides for the placement of offices, retail facilities, public catering and consumer services, or which are actually used for the placement of offices, retail facilities, public catering and consumer services;
3) objects of real estate of foreign organizations that do not carry out activities in the Russian Federation through permanent missions, as well as objects of real estate of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions;
4) residential premises, garages, parking spaces, unfinished construction projects, as well as residential buildings, garden houses, outbuildings or structures located on land plots provided for personal farming, vegetable gardening, horticulture or individual housing construction.

A law of a subject of the Russian Federation establishing the specifics of determining the tax base based on the cadastral value of real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article can be adopted only after the subject of the Russian Federation approves in the prescribed manner the results of determining the cadastral value of real estate objects .

After the adoption of the law specified in this paragraph, the transition to determining the tax base in relation to real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, as their average annual value, is not allowed.

For the purposes of this article, an administrative and business center is recognized as a separate non-residential building (structure, structure), the premises in which belong to one or more owners and which meets at least one of the following conditions:

1) the building (structure, structure) is located on a land plot, one of the types of permitted use of which involves the placement of office buildings for business, administrative and commercial purposes;
2) the building (structure, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:

a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes if the purpose, permitted use or name of the premises with a total area of at least 20 percent of the total area of this building (structure, structure) in accordance with the information contained in the Unified the state register of real estate, or technical registration documents (inventory) of such real estate objects, provides for the placement of offices and related office infrastructure (including centralized reception premises, meeting rooms, office equipment, parking);
The actual use of a building (structure, structure) for business, administrative or commercial purposes is the use of at least 20 percent of its total area for offices and related office infrastructure (including centralized reception facilities, meeting rooms, office equipment, parking).

For the purposes of this article, a shopping center (complex) is recognized as a separate non-residential building (structure, structure), the premises in which belong to one or more owners and which meets at least one of the following conditions:

1) the building (structure, structure) is located on a land plot, one of the types of permitted use of which involves the placement of retail facilities, public catering facilities and (or) consumer services;
2) the building (structure, structure) is intended for use or is actually used for the purpose of locating retail facilities, public catering facilities and (or) consumer services facilities. Wherein:

a building (structure, structure) is recognized as intended for use for the purpose of locating retail facilities, public catering facilities and (or) consumer services, if the purpose, permitted use or name of the premises with a total area of at least 20 percent of the total area of this building (structure, structure) in accordance with the information contained in the Unified State Register of Real Estate, or technical registration (inventory) documents of such real estate, provides for the placement of retail facilities, public catering facilities and (or) consumer services facilities;
the actual use of a building (structure, structure) for the purpose of locating retail facilities, public catering facilities and (or) consumer service facilities is recognized as the use of at least 20 percent of its total area for the placement of retail facilities, public catering facilities and (or) consumer service facilities.

For the purposes of this article, a separate non-residential building (structure, structure), the premises of which belong to one or more owners, is recognized simultaneously as an administrative and business center and a shopping center (complex), if such a building (structure, structure) is intended for use or is actually used simultaneously both for business, administrative or commercial purposes, and for the purpose of locating retail facilities, public catering facilities and (or) consumer services facilities.

For the purposes of this paragraph:

a building (structure, structure) is recognized as intended for use simultaneously both for business, administrative or commercial purposes, and for the purpose of locating retail facilities, public catering facilities and (or) consumer services facilities, if the purpose, permitted use or name of the premises with a total area at least 20 percent of the total area of this building (structure, structure), in accordance with the information contained in the Unified State Register of Real Estate, or technical registration documents (inventory) of such real estate, provides for the placement of offices and related office infrastructure (including centralized reception premises, rooms for holding meetings, office equipment, parking), retail facilities, catering facilities and (or) consumer services facilities;
the actual use of a building (structure, structure) simultaneously both for business, administrative or commercial purposes, and for the purpose of locating retail facilities, public catering facilities and (or) consumer services facilities is recognized as the use of at least 20 percent of the total area of this building (structure, structures) for the placement of offices and related office infrastructure (including centralized reception facilities, meeting rooms, office equipment, parking), retail facilities, catering facilities and (or) consumer services facilities.

For the purposes of this article, the actual use of non-residential premises for the placement of offices, retail facilities, public catering facilities and (or) consumer services facilities is recognized as the use of at least 20 percent of its total area for the placement of offices, retail facilities, public catering facilities and (or) consumer services facilities. service.

If, in accordance with the legislation of the Russian Federation, the cadastral value of the building in which the premises that are subject to taxation is located is determined, but the cadastral value of such premises is not determined, the tax base in relation to this premises is determined as a share of the cadastral value of the building in which it is located room corresponding to the share of the room area in the total area of the building.

The authorized executive body of the constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:

1) determines for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, in respect of which the tax base is determined as the cadastral value (hereinafter in this article - the list);
2) sends the list in electronic form to the tax authority of the constituent entity of the Russian Federation;
3) publishes the list on its official website or on the official website of a constituent entity of the Russian Federation on the Internet information and telecommunications network.

The composition of information to be included in the list, the format and procedure for sending it in electronic form to the tax authority of the constituent entity of the Russian Federation are determined by the federal executive body authorized for control and supervision in the field of taxes and fees.

The type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the constituent entity of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises, established taking into account the provisions of paragraphs 3, 4, 5 of this article by the highest executive state authority of a constituent entity of the Russian Federation.

Real estate objects identified during the tax period, specified in subparagraphs 1 and 2 of paragraph 1 of this article, not included in the list as of January 1 of the year of the tax period, are subject to inclusion in the list determined by the authorized executive body of the constituent entity of the Russian Federation for the next tax period , unless otherwise provided by this paragraph.

If an object of real estate was formed as a result of the division of an object of real estate or other action in accordance with the legislation of the Russian Federation with objects of real estate included in the list as of January 1 of the year of the tax period, the specified newly formed object of real estate, provided that it meets its criteria, provided for by this article, prior to its inclusion in the list, it is subject to taxation at the cadastral value determined on the day of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value of such an object.

Face, accounting manager common property of partners, is obliged for tax purposes to report no later than the 20th day of the month following the reporting period to each participant in a simple partnership agreement (joint activity agreement), investment partnership agreement, in addition to the information provided for in Article 377 of this Code, information on the cadastral value real estate constituting the common property of the partners.

Calculation of the amount of tax and amounts of advance payments of tax in respect of property in respect of which the tax base is determined as its cadastral value is carried out in the manner prescribed by Article 382 of this Code, taking into account the following features:

1) the amount of the advance tax payment is calculated at the end of the reporting period as one-fourth of the cadastral value of the real estate property, multiplied by the corresponding tax rate;
2) if the cadastral value of the real estate object specified in subparagraph 1 or 2 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the specified real estate object is not included in the list as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in relation to a given piece of real estate are carried out in the manner prescribed by this chapter, without taking into account the provisions of this article;
2.1) if the cadastral value of the real estate property specified in subparagraph 3 or 4 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period, determination of the tax base and calculation of the tax amount (advance payment amount for tax) for the current tax period in relation to a given real estate property are carried out on the basis of the cadastral value determined on the day of entry into the Unified State Register of Real Estate information that is the basis for determining the cadastral value of such an object;
2.2) if the cadastral value of the real estate objects specified in subparagraph 4 of paragraph 1 of this article is not determined, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in relation to these real estate objects are carried out in in the manner prescribed by this chapter without taking into account the provisions of this article;
3) no longer in force on January 1, 2020. - the federal law dated September 29, 2019 N 325-FZ.

The organization, in relation to real estate objects, the tax base for which is determined as the cadastral value, pays tax (advance tax payments) to the budget at the location of each of the specified real estate objects in an amount determined as the product of the tax rate in force in the territory of the corresponding subject of the Russian Federation on which these real estate objects are located, and the cadastral value (one fourth of the cadastral value) of this property.

If in relation to the real estate objects specified in subparagraph 3 of paragraph 1 of this article, the cadastral value has not been determined, in relation to the specified real estate objects the tax base is assumed to be zero.

Changes in the cadastral value of a taxable object during a tax period are not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.

Changes in the cadastral value of a taxable object due to changes in the qualitative and (or) quantitative characteristics of this taxable object are taken into account when determining the tax base from the date of entry into the Unified State Register of Real Estate information that is the basis for determining the cadastral value.

In the event of a change in the cadastral value of a taxable object based on the establishment of its market value by decision of the commission for the consideration of disputes on the results of determining the cadastral value or a court decision, information on the cadastral value established by the decision of the said commission or a court decision, entered into the Unified State Register of Real Estate, is taken into account when determining tax base starting from the date of commencement of application for taxation purposes of the cadastral value that is the subject of the dispute.

1. The tax base is determined, taking into account the specifics established by this article, as the cadastral value of property in relation to the following types of real estate recognized as an object of taxation:

1) administrative and business centers and shopping centers (complexes) and premises in them;

2) non-residential premises, the purpose, permitted use or name of which, in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical registration (inventory) of real estate, provides for the placement of offices, retail facilities, public catering and consumer services, or which are actually used for the placement of offices, retail facilities, public catering and consumer services;

3) objects of real estate of foreign organizations that do not carry out activities in the Russian Federation through permanent missions, as well as objects of real estate of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions;

4) residential buildings and residential premises that are not included on the balance sheet as fixed assets in the manner established for accounting.

2. A law of a subject of the Russian Federation establishing the specifics of determining the tax base based on the cadastral value of real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article can be adopted only after the subject of the Russian Federation approves in the prescribed manner the results of determining the cadastral value of objects real estate.

1) the building (structure, structure) is located on a land plot, one of the types of permitted use of which involves the placement of office buildings for business, administrative and commercial purposes;

2) the building (structure, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:

a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes if the purpose, permitted use or name of the premises with a total area of at least 20 percent of the total area of this building (structure, structure) in accordance with the information contained in the Unified the state register of real estate, or technical registration documents (inventory) of such real estate objects, provides for the placement of offices and related office infrastructure (including centralized reception facilities, meeting rooms, office equipment, parking);

4.1. For the purposes of this article, a separate non-residential building (structure, structure), the premises of which belong to one or more owners, is recognized simultaneously as an administrative and business center and a shopping center (complex), if such a building (structure, structure) is intended for use or is actually used simultaneously both for business, administrative or commercial purposes, and for the purpose of locating retail facilities, public catering facilities and (or) consumer services facilities.

For the purposes of this paragraph:

5. For the purposes of this article, the actual use of non-residential premises for the placement of offices, retail facilities, public catering facilities and (or) consumer services facilities is recognized as the use of at least 20 percent of its total area for the placement of offices, retail facilities, public catering facilities and (or) consumer service facilities.

7. The authorized executive body of the constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:

1) determines for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, in respect of which the tax base is determined as the cadastral value (hereinafter in this article - the list);

2) sends the list in electronic form to the tax authority of the constituent entity of the Russian Federation;

3) publishes the list on its official website or on the official website of a constituent entity of the Russian Federation on the Internet information and telecommunications network.

9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the constituent entity of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises, established taking into account the provisions of paragraphs 3, 4, 5 of this article the highest executive body of state power of a constituent entity of the Russian Federation.

10. Real estate objects identified during the tax period, specified in subparagraphs 1 and 2 of paragraph 1 of this article, not included in the list as of January 1 of the year of the tax period, are subject to inclusion in the list determined by the authorized executive body of the constituent entity of the Russian Federation at the next tax period, unless otherwise provided by this paragraph.

If an object of real estate was formed as a result of the division of an object of real estate or other action in accordance with the legislation of the Russian Federation with objects of real estate included in the list as of January 1 of the year of the tax period, the specified newly formed object of real estate, provided that it meets its criteria, provided for by this article, prior to its inclusion in the list, it is subject to taxation at the cadastral value determined on the day of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value of such an object.

11. The person keeping records of the common property of the partners is obliged for tax purposes to report no later than the 20th day of the month following the reporting period to each participant in the simple partnership agreement (joint activity agreement), investment partnership agreement, in addition to the information provided for in Article 377 of this Code, information on the cadastral value of real estate constituting the common property of the partners, as of January 1 of the year, which is the tax period.

12. Calculation of the amount of tax and amounts of advance payments of tax in respect of property in respect of which the tax base is determined as its cadastral value is carried out in the manner prescribed by Article 382 of this Code, taking into account the following features:

1) the amount of the advance tax payment is calculated at the end of the reporting period as one-fourth of the cadastral value of the real estate property as of January 1 of the year that is the tax period, multiplied by the corresponding tax rate;

2) if the cadastral value of the real estate object specified in subparagraph 1 or 2 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the specified real estate object is not included in the list as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in relation to this real estate object are carried out in the manner prescribed by this chapter, without taking into account the provisions of this article;

3) an object of real estate is subject to taxation from the owner of such an object or from an organization that owns such an object with the right of economic management, unless otherwise provided by Articles 378 and 378.1 of this Code.

13. The organization, in relation to real estate objects, the tax base in respect of which is determined as the cadastral value, pays tax (advance tax payments) to the budget at the location of each of the specified real estate objects in an amount determined as the product of the tax rate in force in the territory the corresponding subject of the Russian Federation on which these real estate objects are located, and the cadastral value (one fourth of the cadastral value) of this property.

14. If in relation to the real estate objects specified in subparagraph 3 of paragraph 1 of this article, the cadastral value has not been determined, in respect of the specified real estate objects the tax base is assumed to be zero.

15. Changes in the cadastral value of taxable objects during the tax period are not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.

A change in the cadastral value of a taxable object due to the correction of errors made in determining its cadastral value is taken into account when determining the tax base starting from the tax period in which the erroneously determined cadastral value was applied.

In the event of a change in the cadastral value by decision of the commission for resolving disputes about the results of determining the cadastral value or by a court decision, information about the cadastral value established by the decision of the said commission or a court decision is taken into account when determining the tax base starting from the tax period in which the corresponding application for revision of the cadastral value was submitted value, but not earlier than the date of entry into the Unified State Register of Real Estate of the cadastral value, which was the subject of a challenge.

The tax authority assessed additional tax on part of the common property in the building, the transfer of ownership of which was not registered

The tax authority assessed additional property tax due to its calculation by the taxpayer based on the cadastral value reduced by VAT

1) administrative and business centers and shopping centers (complexes) and premises in them;