Most land owners do not register new buildings. As a result, they are not taxed. Buildings such as a bathhouse, a barn and a summer kitchen are recognized as outbuildings. Since 2019, they are subject to property tax. What is the procedure?
Features of the bill passed in 2019
According to Art. 401 Tax Code RF, all structures are real estate if they are firmly connected to the land. Moreover, their movement is impossible without serious damage to the structure. They must have an independent economic purpose and act separately in civil circulation. So, the barn and the bathhouse can be transferred to the tenant separately. As a result, these structures are recognized as real estate objects for which tax is payable.
If a person is both disabled and retired, he does not need to pay property tax for the construction of any purpose and any area. The building can be both residential and non-residential use... As a result, such a person has the opportunity not to pay tax for an outbuilding with an area of up to 50 sq. m., located in a gardening partnership.
If the property is not registered in the cadastral register, from 2019 a double land tax will be imposed on it.
Document processing procedure
The tax applies to property located on adjoining territory... In this case, we are talking only about land owned by individuals. These changes apply not only to summer residents, but also to villagers. Pensioners will also pay for all but one of the buildings.
The tax amount is calculated by the inspector tax service... To do this, he uses averages across all data. total amount divided by the number of sites indicated in the document. The result is an amount that applies to all lands.
Note! To date, the cadastral valuation of land is carried out at least once every 5 years. But it cannot be carried out more than once every 3 years. The size of the tax depends on its size.
Features of payment of tax on farm buildings, etc.
We are talking about the payment of the usual property tax for individuals, which must be paid by each owner since 1992. In 2016, amendments were made to Chapter 32 of the Tax Code of the Russian Federation, according to which all outbuildings are recognized as objects of taxation along with residential buildings.
But there are the following caveats:
Important! First you need to register the ownership of the buildings. Only then can you apply to the tax office with a corresponding statement.
Tax office notification
Tax notification is the responsibility of all taxpayers who own land plots with buildings. This must be done by December 31 of the reporting year. It is necessary to take into account that the tax authority can independently calculate the tax, since information exchange is carried out between Rosreestr and the Federal Tax Service of the Russian Federation. But in this case it is set increased rate 0,5 %.
According to Art. 401 of the Tax Code of the Russian Federation, the standard rate is from 0.1 to 0.3% of cadastral value property object. The specific rate is set at the local level and may differ depending on the region and area. More than 80% of the country's territory has a 0.3% rate. Thus, if you do not inform in a timely manner about the existing buildings, the tax will be almost 2 times higher than the standard one.
The owner always has the opportunity to submit a notification. In this case tax inspector will make corrections and recalculate.
How to apply for benefits?
If earlier the beneficiaries were obliged to provide the relevant documents, starting in 2019 the obligation is transferred to the right. If the documents are not submitted, the inspection will independently request the required information. But for this, the citizen needs to submit an application. After the decision is made, the taxpayer will receive a corresponding notification.
According to Art. 407 of the Tax Code of the Russian Federation, citizens may not pay taxes on buildings, the size of which does not exceed 50 sq. m. These facilities include greenhouses, baths, sheds, and other outbuildings. So, if the site has a bath with an area of 45 sq. m., no tax is required for it. But at the same time, it is necessary to send an appropriate notification to the tax office. It is important to attach documents on the area of the object to it.
Beneficiaries include the following categories of citizens:
- Heroes of the USSR and the Russian Federation.
- Seniority and age pensioners.
- Disabled children of any group.
- Disabled persons of groups 1 and 2.
- Family members of military and security officials who died in the performance of obligations.
- Persons injured during testing of atomic devices or radiation during the elimination of accidents.
These persons are completely exempted from paying taxes for the following:
- residential buildings;
- parking spaces;
- garages.
However, they are exempt from tax only for one object. If such a person owns an apartment and Vacation home, only one object needs to be selected. It is necessary to notify the tax office about this.
If a notification is not received from the taxpayer, the tax inspectorate considers that the citizen does not yet need to be provided with benefits.... But the applicant has the opportunity to recalculate the taxes paid for the last 3 years.
They may not pay the new tax on a barn, a bathhouse and a greenhouse if the building area is not more than 50 square meters. m. If the area is more than 50 sq. m., you don't have to pay for just one building.
Thus, from 2019, it is required to notify the tax office of all buildings on the site. If the size of the building is more than 50 sq. m., property tax is established. It is better to do this yourself so that the tax office does not charge an increased tax.
Video plot will tell about the new tax on farm buildings
At the end of winter 2018, a large number of questions began to come to the address of lawyers advising users online on the topic of the so-called "tax on saunas and sheds." In 2018, according to the information of the questioners, this tax was allegedly introduced at the initiative of the Ministry of Finance. The information that appeared, which was picked up by major media outlets, including “ Russian newspaper"Is not entirely true. The tax on outbuildings is indeed levied in 2018, but it is not new at all, but in different options has existed since 1992. In addition, not all summer cottages in 2018 are subject to taxation.
The information in the article was updated on April 5, 2018 in connection with new data from the Federal Tax Service.
Explanations of the Ministry of Finance about the tax on farm buildings?
A special clarification regarding the so-called "tax on baths, sheds and greenhouses" on February 22, 2018 was given by the Ministry of Finance, which is credited with the authorship of the initiative. We present the text of the explanation without changes.
On the issue of taxation of commercial buildings and structures located in garden and summer cottages
The media published materials that do not fully correspond to reality, which contain links to the explanations of the Ministry of Finance of Russia on the issue of taxation of economic buildings and structures located on garden and summer cottages. In this regard, the Russian Ministry of Finance explains.
Taxation of economic buildings and structures located in garden and summer cottages has been carried out in accordance with the generally established procedure since 1992. It has not been introduced in Russia and is not planned to be introduced new tax on such structures and structures.
According to the Law of the Russian Federation of December 9, 1991 No. 2003-1 "On taxes on property of individuals", which was in force until 2015, any buildings, structures, structures, including business buildings and structures located on garden and summer cottages. Similar norms are provided for by Chapter 32 of the Tax Code of the Russian Federation, which has been in effect since 2015.
At the same time, for the taxation of such objects, it is necessary to have a registered ownership right to an economic structure or structure. The right of ownership is not subject to state registration for all economic buildings and structures, but only for those that meet the characteristics of a real estate object - an object firmly connected to the land, the movement of which is impossible without disproportionate damage to its purpose. Household buildings and structures erected on garden and summer cottages that do not meet the above criteria (for example, greenhouses, not capital buildings and structures) are not real estate objects.
The decision to register property rights is taken by the copyright holder independently. Unregistered business buildings and structures (including if it is impossible to classify them as real estate) are not subject to taxation.
In connection with the introduction from 2015 of Chapter 32 of the Tax Code of the Russian Federation in relation to economic buildings and structures located on garden and summer cottages, tax advantages are provided (tax incentives, reduced tax rates). Exclusively for the purpose of applying these tax advantages to all economic buildings and structures, regardless of the variety of their specific names (bathhouse, shed, utility block, etc.), the Ministry of Finance of Russia gave an explanation that all economic objects in garden and summer cottages regardless of their specific name can be attributed to economic buildings and structures (letter dated May 16, 2017 No. 03-05-04-01 / 29325).
In addition, a number of media outlets provide information that the provision of tax incentives for property tax of individuals to pensioners is carried out only if they are simultaneously disabled. The specified information does not correspond to reality.
The categories of citizens listed in paragraph 1 of Article 407 of the Tax Code of the Russian Federation who are entitled to tax benefits on property tax of individuals are independent and independent from each other. That is, in order to receive tax benefits, a pensioner does not need to have a disability; confirmation of the pensioner's status is sufficient.
Tax on country buildings: what you need and don't need to register?
"Tax on outbuildings", or "tax on summer cottages" in 2018 is really levied, however, objects of taxation are only those buildings that have signs of a real estate object (capital structure). Therefore, we are not talking about any tax on toilets such as "toilets" or tax on greenhouses in 2018. This is exactly what the specialists of the Ministry of Finance wanted to convey to the agitated summer residents, who every day receive questions: "Is it true that now it is necessary to pay tax on baths and sheds?"
In accordance with Art. 130 of the Civil Code of the Russian Federation, k real estate includes objects, the movement of which is impossible without disproportionate damage to their purpose, including buildings, structures, objects of unfinished construction.
Buildings that meet the characteristics of a real estate object must be registered. After that, they become objects of taxation. Moreover, in accordance with paragraph 15 of Art. 407 of the Tax Code of the Russian Federation, all citizens, without exception, have the right to a tax break in respect of one outbuilding with an area of up to 50 meters to choose from.
According to Rosreestr, citizens are reluctant to register outbuildings. Moreover, there is still time to do it in a simplified manner.
Updating information
On April 5, 2018, the Izvestia newspaper reported, with reference to the Federal Tax Service, that the tax on sheds, baths and garages would be charged to the owners of land plots automatically after registration of these objects in the USRN. Registration will take place without the knowledge of the owners using data obtained using aerial photography from drones and drones. If a building is registered that does not meet the characteristics of a real estate object, the owner will need to appeal this decision. Otherwise, tax will be charged to him.
In 2018, news appeared in the media - the Ministry of Finance of the Russian Federation introduced a new tax on baths, sheds and greenhouses. This shocked many citizens, because in Russia until 2020 there is a moratorium on both the increase of old and the introduction of new government taxes from the population. It was also reported that the owners of outbuildings will not be able to outwit the state. To identify objects, the Federal Tax Service will even resort to aerial photography from drones, therefore, sooner or later, it will reveal unaccounted structures and will calculate a tax at an increased rate.
Old tax - new problems
In fact, the tax on outbuildings in 2018-2019, which has been talked about only now, was introduced back in 2016. Federal law dated November 30, 2016 No. 401-FZ. He amended paragraph 2 of Article 401 of the Tax Code of the Russian Federation, according to which all non-residential buildings located in the garden or summer cottages of citizens have become full-fledged objects of property tax. Thus, a tax was introduced on saunas, sheds and greenhouses. The tax authorities immediately warned all taxpayers that they must inform the Federal Tax Service that they own farm buildings in order for them to be credited. But the majority of citizens did not notice this message or simply ignored it, although, due to the amendments, the tax should have begun to be levied for the period of 2015.
As you know, the FTS has the right to charge additional tax only for three years. In the period from the end of 2018 to the beginning of 2019, three years from the tax period of 2015 will just expire. The state does not want to lose money, so they decided to loudly remind citizens of the forgotten obligation to pay tax on baths, sheds and greenhouses in the village and in the country. Through the media, the Ministry of Finance informed all payers that if they do not voluntarily report their property, the tax authorities will still find it and calculate the tax at an increased rate, as the Tax Code allows.
Important! The owner of the building himself decides on the registration of ownership. Temporary buildings and structures that do not belong to real estate are not taxed.
Who doesn't need to pay
Any structure can be classified as capital or non-capital. Capital construction, as interpreted Urban Development Code, these are residential and non-residential buildings, as well as unfinished objects. In other words, these are buildings built for industrial purposes or included in the housing stock. Such objects:
- have a specially erected buried foundation;
- firmly connected to the ground;
- have the necessary engineering Communication(sewerage, water supply, gas and heat supply);
- are under construction for an indefinite period.
Non-capital objects are mobile structures that are not connected to engineering networks. Structures can be disassembled and moved to another place at any time, while they do not lose their performance and move without disproportionate damage.
Important! Non-capital non-stationary structures also include kiosks, sheds, pavilions, ground toilet cubicles, box garages and other similar structures.
Simultaneously state fee you do not have to pay for farm buildings on an area not exceeding 50 m² and located on plots allocated for personal and summer cottage farming, truck farming, gardening or IZHSI. In other words, country toilets, street showers, greenhouses and other structures that do not exceed the area norm will not be taxed.
Bid
According to the norms of 410 of the Tax Code of the Russian Federation, the tax on a capital structure must be at least 0.1% of its cadastral value, but not more than 0.3%. If an unregistered farm building is identified by tax authorities, then the owner is charged an increased rate of 0.5%.
How to avoid the government fee legally
V last years in the construction industry, global changes have taken place, including the introduction of new, higher requirements for any buildings. Now the priority is to quickly and inexpensively erect structures for various purposes, so manufacturers began to focus on modular mobile structures.
As a result modern market offers a wide variety of easily erected collapsible sheds, utility units and even block containers for the construction of full-fledged houses. Such structures do not need a foundation connected to the ground, and also have the ability to relocate. As a result, such structures are not capital, that is, they do not require obtaining permits and title documents, conducting a state examination project documentation and, accordingly, they are not taxed.
It turns out that a metal garage on a foundation is a capital structure, but without a foundation it is already non-capital. In addition, the garage can be installed on road slabs, which, due to mobility, will not be considered a foundation.
Privileges
The Finance Ministry also denies the message that only disabled pensioners will receive benefits. Based on Art. 407 of the Tax Code of the Russian Federation, all Russians who have confirmed pensioner status, regardless of whether a person is disabled or not, have the right to benefits. The benefit also applies to citizens who have retired for seniority. In addition, pensioners are allowed not to pay the state fee on houses, regardless of the area.
In addition to them, the beneficiaries include:
- heroes of the Soviet Union and the Russian Federation;
- participants and veterans of hostilities;
- disabled people of groups I, II and from childhood;
- persons affected by radioactive radiation;
- family members of the military who have lost their breadwinner;
- family members killed in the line of duty;
- as well as a number of other categories.
It should be borne in mind that local authorities can expand the list of privileged categories.
You need to notify the Federal Tax Service of the benefit yourself. To do this, personally, by mail, in electronic form or directly on the website of the tax service, an application is submitted before 01.11 of the current year. It must be accompanied by documents that confirm the right to benefits, for example, a pension certificate.
Position of the Ministry of Finance
In a message posted on the official website, the Ministry of Finance provided clarifications on the taxation of outbuildings.
"According to the Law of the Russian Federation of December 9, 1991, No. 2003-1" On taxes on property of individuals ", which was in force until 2015, any buildings, structures, structures, including business buildings, were recognized as objects of taxation for the tax on property of individuals and structures located on garden and summer cottages. Similar norms are provided for by Chapter 32 of the Tax Code of the Russian Federation, which has been in effect since 2015.
At the same time, for the taxation of such objects, it is necessary to have a registered ownership right to an economic structure or structure. The right of ownership is not subject to state registration for all economic buildings and structures, but only for those that meet the characteristics of a real estate object - an object firmly connected to the land, the movement of which is impossible without disproportionate damage to its purpose. Household buildings and structures erected on garden and summer cottages that do not meet the above criteria (for example, greenhouses, non-capital buildings and structures) are not real estate objects.
The decision to register property rights is taken by the copyright holder independently. Unregistered economic buildings and structures (including if it is impossible to classify them as real estate) are not subject to taxation, ”the Ministry of Finance said in a statement.
Thus, if a farm building meets the characteristics of a real estate object, then it must be registered and in the future to pay tax on it.
Explanations from experts
Tax is levied only on the property, the ownership of which is registered in accordance with the procedure established by law. Did you register a barn, a bathhouse, a toilet, a greenhouse as your property? Probably not. That's good.
"Sheds, baths and other non-capital buildings, the ownership of which is not registered, are not subject to taxation for property tax of individuals," - clearly states GARANT.RU.
When is it necessary to formalize the ownership of an outbuilding and pay tax on it, so that later you do not have problems and debts? Capital buildings (that is, something that cannot be disassembled and moved to another place), as well as buildings to which communications are connected - gas, heating, sewerage, if we talk about country toilets, etc. Sheds without concrete foundation, for example, can be considered temporary huts and not registered.
"Sheds, sheds, wells and fences - nothing needs to be done with them: neither register property rights, nor pay tax!" - The Minister of Property Relations of the Moscow Region Andrei Averkiev categorically stated in an interview with Komsomolskaya Pravda back in December 2017.
“Most often, Russians are thrown from one extreme to another - either nothing is registered at all, or everything that is needed and not needed is registered, down to the smallest detail. First of all, it is necessary to register land plot and a residential building.
As for utility buildings and structures, citizens need to register only buildings on the foundation, as well as those to which at least some communications are connected.
Moreover, the area of each such structure should exceed 50 sq. meters. Accordingly, everything that is smaller - sheds, gazebos, showers, greenhouses, fences, woodsheds, and so on - is not at all necessary to register.
Those who hastened to register absolutely every structure on their site, up to the country toilet, can contact the BTI hotlines and tax office with an application for the removal of such objects from registration, and within three months these applications will be satisfied "
Video: Tax on saunas, sheds, greenhouses and toilets
So, let's figure out what you have to pay tax for and what you don't.
Update: At the end of the article, there are official explanations from the Federal Tax Service!
Under the new law, any building that you have on your site will be taxed. These amounts will be different and to find out how much you will need to pay for them, you can find out after you register it.
The exception in this plan is only pensioners, since they have one house in which they live, will not be taxed, plus any other building, the total area of which should not exceed 50 square meters total area.
Well, all other buildings of a pensioner, except for these two, will also be taxed, like all ordinary people who are citizens of the Russian Federation.
According to the law, in 2018, all citizens of the Russian Federation who have capital (with a foundation) non-residential buildings on their site must pay tax.
It is levied on such buildings as a gazebo (permanent with a foundation and having decent dimensions), garages, summer kitchens, sheds.
As for greenhouses, light portable gazebos, toilets without foundations - such buildings are not taxed. Since today you have them - and tomorrow you have taken them down.
Also, do not forget about the registration of property. Like garages before. After which you will pay the invoiced tax. The only exceptions are pensioners who have benefits. And in in this case if they have one capital structure, they will not pay for it. But for everything else - you have to, the same cellar with a foundation and capital buildings.
Clarifications of the Federal Tax Service of Russia "On the tax on property of individuals in relation to outbuildings"
Not every outbuilding is taxed.
According to the explanations of the Ministry of Finance of Russia, for calculating the property tax of individuals, household buildings include real estate objects on land plots provided for running a personal subsidiary, dacha farming, truck farming and gardening or individual housing construction.
We are talking about economic, household buildings, structures auxiliary use and similar sites... Houses, residential buildings and garages are not outbuildings.
If the area of such a building is not more than 50 square meters, then no tax is levied on it, provided that its owner applied to the tax authority for the provision of an appropriate tax benefit.
At the same time, the privilege is applied only for one farm building (regardless of its location within the country) that is not used in entrepreneurial activity.
The representative bodies of municipalities have the authority to expand the conditions for the application of the privilege (for example, in relation to an unlimited number of farm buildings within a municipality or to farm buildings with an area of more than 50 square meters). You can get acquainted with the list of tax incentives in the service " reference Information on rates and benefits for property taxes ".
Outbuildings that are not subject to benefits, incl. with an area of more than 50 square meters, taxed in general order on the basis of received in tax authorities information on the registered rights of individuals to such objects (including information from the bodies of Rosreestr, from notaries when registering inheritance rights).
Buildings that are not registered in the Unified State Register of Real Estate (greenhouses, utility blocks, sheds, non-capital buildings, temporary seasonal structures, etc.) are not subject to taxation.
The Civil Code of the Russian Federation clarified what refers to capital and non-capital buildings
Since August 4, the concept of a capital structure and structure has changed. Now it is explicitly stated that such objects do not include inseparable improvements to the land plot (paving, covering, and others).
The amendment is quite in the spirit judicial practice, which does not recognize as real estate concrete sites or pavements that do not meet the characteristics of the structure. Moreover, the courts in Lately do not identify the concept of "object capital construction"and" real estate object ".
In addition, the concept of non-capital buildings and structures appeared in the Civil Code of the Russian Federation. These include buildings and structures (including kiosks, sheds, etc.) that do not have a strong connection to the ground. The design characteristics of these objects allow them to be moved, dismantled, assembled without disproportionate damage to their purpose and without changing their main characteristics.
Other changes were also made, for example, in terms of urban planning zoning, optimization of requirements for project documentation. Zones with special conditions use of the territory, introduced and many other innovations.
According to the new law, owners of land plots and suburban real estate must annually pay taxes not only for the house and plot, but also for the objects located on it. The sequence for paying taxes is clearly defined and calculated according to specific tariffs and formulas. In addition, there are a number of benefits that are provided specific categories citizens.
Whatever one may say, all this is an increase in the tax burden on the owners. country houses and summer cottages. It is not enough to pay taxes, you also need to constantly monitor changes in tax legislation, since changes are constantly being made to it. In this article we will look at how to correctly calculate the amount of the so-called dacha tax and before what time do you need to pay?
What is the dacha tax?
Since 2016, tax has been imposed not only on summer cottages and garden plots, but also on buildings located on them:
- garages;
- extension to the house;
- residential real estate;
- as well as buildings under construction.
This norm is regulated by Art. 401 of the Tax Code of the Russian Federation. All objects located within the boundaries of a land plot or subsidiary farm fall under the criteria of the law.
The tax on garden buildings was introduced in order to bring the tariffs from summer houses and summer cottages closer to the tariffs of full-fledged country cottages... Taxation also includes:
- complexes of constructed real estate;
- a house with an attached garage or summer kitchen, including the communications carried out;
- any residential complexes(if the object is identified as a residential complex, then it is subject to one tax).
In 2017, the tax rate was increased and affected the owners of outbuildings who occupy total area from 50 sq. m. This also applies to unregistered (not officially registered) houses and construction in progress.
Yes, you heard right - "unfinished" is also taxed! So if you want to build a house, do it quickly.
Obviously, all these measures are aimed at replenishing the budget and stimulating state registration rights to real estate objects.
How to calculate land tax?
To calculate the amount of tax on a land plot, you need to start from the cadastral value of the plot. To find information, you do not have to submit inquiries to government bodies... To do this, just go to the official website of RosReestr (link - rosreestr.ru), indicate your cadastral number and find your site or other property. Information on the cadastral value will appear on the site.
The cadastral value is multiplied by a certain rate set for a specific category of objects. Detailed description can be found in Art. 309 of the Tax Code of the Russian Federation (link).
Each land plot has a cadastral value, is recorded in the state register and is freely available. It is recommended to update this value every 3-5 years.
If the site is not registered, when calculating the tax, one should proceed from the standard value of the sites. This data is determined municipal authorities, depending on the location of the objects of taxation.
The size of the standard value should not be higher than 75% of the average market price of land in a particular region. Local authorities have the right to set the rate.
The amount of tax rates depends on the purpose of the land plot. The minimum tariff of 0.3% is set for:
- land for agricultural production;
- horticultural economy;
- lands used for military needs and defense;
- gardening;
- country house and housing construction.
If you are an individual, you do not have to calculate taxes on your own - tax officials will calculate everything directly and send a receipt. Legal entities are obliged to calculate taxes on their own.
How to calculate property tax?
The value of the cadastral or inventory value of the object is used as a base. If the approach of calculating from the inventory value of the object is applied, then the rate is set by the municipal authorities. Let's take a closer look at each of these methods.
Cadastral value
The 0.1% rate is set for:
- unfinished and completed residential buildings;
- garages, places for cars;
- real estate complexes;
- any outbuildings, the area of which does not exceed 50 sq. meters.
If the building goes beyond these boundaries (that is, more than 50 sq. M.), Then the rate increases to 0.5%.
If the cadastral value of objects exceeds 300 million rubles, then the rate rises to the level of 2%.
It should be noted that the area of two buildings of the same owner, located on different land plots, does not add up. This means that the rate for each of them is set individually. You can clarify all the nuances by contacting the local tax office.
Inventory value
In this case, the tax base is calculated from the sum of the inventory value of all buildings owned by one owner, multiplied by a coefficient that is approved at the state level.
This is the so-called deflator coefficient. The values tax rate can be established individually by local authorities.
At what cost to pay?
It all depends on the type of construction, the characteristics of the plots on which the objects are located, as well as on the cadastral or inventory value of buildings. In general, both methods of calculation give a similar amount of tax that the owner must pay. If you need inventory value data, you can also find them on the official Internet portal of Rosreestr.
Today, a more relevant method is the calculation tax base based on the cadastral value of real estate:
- for buildings worth 300 thousand rubles. and higher rate - 0.1%;
- if from 300 to 500 thousand rubles. - from 0.1 to 0.3%;
- if over 500 thousand rubles. - from 0.3 to 2%.
2019 innovations
In accordance with the changes in the legislation, for each building or outbuildings on summer cottage need to pay tax. How much to pay? - it depends on how you register the object (more on that below). None of this applies to preferential category citizens - to retirees. They may not pay for a residential building on the site and for one of the outbuildings (provided that its area is not more than 50 sq. M.). The rest of the properties are subject to taxation.
What is included in the category of taxable outbuildings?
These are all capital structures that have a foundation, but are non-residential:
- gazebo with a canopy, built on a low foundation;
- summer kitchen or attached veranda;
- garage, detached or attached;
- barn, bathhouse, sauna and other utility rooms.
What you don't need to pay tax for:
- non-capital structures (without foundations): gazebos, terraces, sheds, etc.
- light greenhouses;
- altans;
- toilets;
- outside shower, etc.
Local authorities can expand the list of benefits provided. To inquire about current regulations within your borough and province, contact the MFC Help Center and request information regarding a list of property tax rates and benefits.
In order to calculate as accurately as possible the amount of tax on a land plot and real estate on it, you need to make sure that all objects that fall under the taxable category have been officially registered and identified in the state register of property rights.
How often and when do you have to pay taxes?
Tax on suburban real estate and land - annual, and payable in accordance with tax period no later than December 1 of the current year.
As a rule, government departments send notification to the owners in advance with the calculation of the amount. If it doesn't come individual may apply to the tax authorities, depending on the location of the object, and obtain the necessary information.
1) In order not to stand in queues, you can leave an application on the official website of the tax inspection (link - nalog.ru).
2) If you have benefits, it is better to notify the tax office in advance, before the receipt arrives - this way you will save a lot of nerves and time in case of recalculation. The list of beneficiaries, in addition to pensioners, also includes veterans, participants in the Great Patriotic War, order bearers and officers, Chernobyl victims, disabled people of groups 1 and 2, families of military personnel who have lost their breadwinner, participants in hostilities, etc.
3) For small buildings and outbuildings up to 50 sq. m. you do not need to pay tax. If you want to receive preferential tax conditions, you can submit an appropriate request to the tax office no later than November 1 of the current year.
If you don't pay?
In general, paying taxes and registering buildings that fall under the rule of law is a purely voluntary matter. At the same time, the tax service has all the levers of influence and technical capabilities to track the presence of illegal buildings on the site.
Modern technologies make it possible to fix buildings on sites by means of aircraft (drones) and satellite communications. If an unregistered building is found, the owners will receive a notification and a fine.
