Tax with material benefit on loans. The material benefit derived from savings percentage for the use of borrowed funds. When the material benefit occurs

Almost all incomes received by citizens are subject to NDFL. These include material benefits (MV), the income on which is subject to rates established by Art. 224 NK RF.

When the material benefit occurs

Basically, such benefits appear when a citizen acquire ownership of any asset on more favorable conditions than the criteria for other consumers. For example, when receiving a loan is an interest-free or percentage below the current limit rate, the purchase of securities is lower than market or services / goods under GPC agreements in interdependent with the buyer of companies and IP. Situations when mV occurs, named in Art. 212 Tax Code. There is also a list of non-invalid exceptions.

MV is formed from savings on credit percent, if the rate on the loan obtained is below the limit, calculated as 2/3 of the refinancing rate (key rate of the Central Bank). At the date of this publication, the rate is 5.167% (7.75% x 2/3). The difference between the limiting refstanguage and a loan rate forms the amount of taxable savings.

Percentage of NDFL with material benefit

Basically, the holding of NDFL with material benefits is carried out at a rate of 35%, but it varies depending on the type of income and the status of the payer. So for individuals - residents of the Russian Federation there are rates:

35% - on MV from savings on credit interest, not reaching limit values, i.e. 2/3 refinancing rates on ruble and 9% per annum for currency loans. MV from savings on credit interest determines the tax agent - a firm or businessman who granted the loan to the physical. Since the benefits gained, it is obliged to calculate, keep and transfer personal income tax;

13% - for the taxation of the MV on the acquisitions of TMC in interdependent individuals or securities at a reduced value.

At a rate of 30%, the NDFL is held with the material benefit obtained by the non-resident of the Russian Federation regardless of its species.

How to calculate ndfl with material benefit on loan

The most common consider the situation to obtain MV from savings percentage on the loan. Calculate MV by the formula:

MV \u003d RZ X (2/3 of ST Ref - st z) x d PZ / DG, where:

RZ - loan size;

ST Ref - the refinancing rate of the Central Bank at the date of receipt of income;

ST W - loan rate;

D G - the number of days a year - 365 or 366;

D PZ - the number of days of use of the loan.

For your information! The NDFL is calculated from income for the use of a loan for the last number of each month (representing the date of receipt of income) throughout the term of use of the loan, i.e., regardless of the date of payment of interest and repayment of the loan, MV is calculated monthly.

For the Tax Resident of the Russian Federation, the income tax is calculated by the formula:

NDFL \u003d PZ X (2/3 of ST Ref - st s) x d PZ / DG x 35%.

For non-resident NDFL \u003d RZ X (2/3 of ST Ref - st z) x d PZ / DG x 30%.

This formula is acceptable to calculate the tax on ruble loans, and the loans obtained in the currency are adjusted by the limiting rate:

NDFL with the amount of material benefit on currency loans \u003d RZ X (9% - st z) x d PZ / DG x 35% (or 30%).

Example

Company employee - Tax Resident of the Russian Federation 01.02.2019 received a loan from the employer in the amount of 400,000 rubles. 6 months under 3% per annum. The refinancing rate in the lending period is 7.75%, respectively, the limit rate is 5.167%. The savings occur in percentage - 2.167% (5,167 - 3).

The total amount of the loan, according to the terms of the contract, the employee returned to the account of the company 07/31/2019, and accrued interest paid monthly. NDFL rates with material benefit - 35%.

The accountant charges interest and keeps them from the salary every last day of the month, and also holds NDFL with MV. Calculation of NDFL with material benefits:

date	Number of days in a month	Interest for the use of a loan under the contract (400000 x 3% / 365 x d PZ)	Interest at the maximum rate (400000 x 5.167% / 365 x d PZ)	MV for the period (400000 x (5,167 - 3)% / 365x d PZ)	NDFL with MV. (Amount of MV. H.35%)

In accounting postings on the accrual of personal income tax with material benefits are reflected as follows:

	Operations
	Issued a loan
	Accrued interest in February
	Hold ndfl with mV from due salary
	Ndfl listed
Subsequently, interest and personal income tax with MV on them are charged for each last day of the month. At the end of July, the loan is returned:
	Return of loans
	Accrued interest in July
	Accrued and retained NDFL with MV
	NDFL paid

If an employer was issued an interest-free loan, the NDFL with material benefits would be calculated not from the difference of rates, but from the maximum acting rate - in this case, 5.167%. Hold ndfl in this case follows the day of the return of the loan - 07/31/2019:

Dates of payment of NDFLs with material benefits

The legislator has established a deadline for listing NDFLs with material benefits - this should be done the next day, which occurred after the day when the tax was held. In the field "104" payments, the CBC Ndfl is indicated with material benefits in 2019 - 18210102010011000110.

Return of personal income tax with material benefits

According to the letter of the FTS No. BS-4-11 / [Email Protected] From 04.10.2016 MV revenues from savings on credit interest are exempt from personal income tax only if the loan was obtained to acquire housing or a plot for its construction. Tax refund is made upon confirmation of the right to tax deduction by the relevant notification (approved by the order of the Federal Tax Service of Russia dated January 14, 2015 No. MMB-7-11 / [Email Protected]).

Thus, to return the tax listed by the employer, the employee needs to collect documents confirming the ownership of the residential object and submit a notice of confirmation of the right to deduct the place of work. NDFL, held before submitting notification, the employer has the right to recognize unnecessarily listed and return on the basis of an employee's statement.

Often, when receiving loans from individuals, banks or employers, citizens arise the material benefit from savings percentage, which is a taxable income of the individual - the payer of the NDFL.

Civil Legal Bases Loan

The relationship between the parties under the loan agreement is governed by § 1 "loan" of chapters 42 "Loan and Credit" of the Civil Code of the Russian Federation.

Under the loan agreement, one party (lender) transfers money or other things defined by generic signs to the ownership of the other party (borrower). The borrower undertakes to return the lender the same amount of money (the loan amount) or an equal number of things they received the same kind and quality (paragraph 1 of Art. 807 of the Civil Code of the Russian Federation).

The loan agreement is considered concluded from the moment of transferring money or other things. Foreign currency and currency values \u200b\u200bmay also be subject to a loan agreement on the territory of the Russian Federation in compliance with the rules of Art. 140, 141 and 317 of the Civil Code of the Russian Federation.

Registration of the contract

If the borrower is a citizen

Features of providing a loan for interest by a citizen borrower for purposes not related to entrepreneurial activities are established by law (clause 3 of Art. 807 of the Civil Code of the Russian Federation).

If the loan amount between citizens exceeds at least 10 times the minimum wage established by law, the contractual relations between the lender and the borrower are issued by the written form of the contract. Otherwise, the loan can be oral.

If the written form of a loan agreement between citizens is not complied with, then the debt can be confirmed by the receipt, as indicated by paragraph 2 of Art. 808 of the Civil Code of the Russian Federation and paragraph 1 of the review of the judicial practice of the Armed Forces of the Russian Federation No. 1 (2016) approved by the Presidium of the Armed Forces of the Russian Federation on 13.04.16

If the lender organization

If the organization is the organization, the written form of the loan agreement is mandatory regardless of the amount. The lender has the right to receive interest from the borrower on the amount of the loan in size and in the manner determined by the contract, unless otherwise provided by law or the loan agreement. In the absence of a period of interest in the contract, their size is determined by the existing in the residence of the lender, and if the lender is the organization - at the place of its location of the banking interest (refinancing rate) on the day of payment by the borrower of the debt amount or its respective part (paragraph 1 of Art. 809 of the Civil Code of the Russian Federation).

In case of early return of the interest loan, the lender has the right to receive interest from the borrower under the loan agreement, accrued inclusive to the return day of the loan amount of a fully or part of it.

Civil law bases of the loan agreement

Bank lending means providing a cash borrower by a bank or credit institution on the terms of repayment, urgency and payability. In bank lending, a loan agreement is held in the Civil Code of the Russian Federation, § 2 of chapters 42 "Loan and Credit" are dedicated.

According to paragraph 1 of Art. 819 of the Civil Code under the loan agreement is a treaty according to which the bank or other credit organization (creditor) undertakes to provide cash (credit) borrower in the amount and on the conditions provided for by the Agreement, and the borrower undertakes to return the amount obtained by "loan" and Pay interest on it.

Legal regulation of the loan agreement is carried out not only on the basis of the rules on the loan agreement, but also the rules on the loan agreement in a part that does not contradict the being of the loan agreement.

The loan agreement is always in writing. Failure to follow this requirement leads to the invalidity of the loan agreement. Such an agreement is considered insignificant, which is established by Art. 820 Civil Code.

Determination of material benefit

Since in the subject of the article we are talking about material advantage, then first of all you need to decide on its concept, which, we note, not in the Tax Code.

Meanwhile, in paragraph 3 of the Decisions of the Government of the Russian Federation of 2.03.06. No. 113 "On approval of the Regulation on the establishment of measures to prevent conflict of interest in the officials of the federal executive authorities involved in the process of regulatory, control and supervision in the field of compulsory pension Insurance, officials of the Pension Fund of the Russian Federation and members of the Public Council for Investing Pension Accumulation Funds »It is indicated that the material benefit is an economic benefit in monetary or natural form, which can be assessed and determined as an income in accordance with the tax legislation of the Russian Federation.

The principles of determining income for tax purposes are fixed by Art. 41 of the Tax Code of the Russian Federation, which determines income as an economic benefit in monetary or natural form, taken into account if it is possible to assess and to the extent that such benefits can be assessed, and determined (in the context of this article) in accordance with Chapter 23 "Tax on Revenues of individuals "of the Tax Code of the Russian Federation.

Consequently, from the point of view of NDFL under material benefit, it is necessary to understand the economic benefit of an individual, which can be recognized by its income in the following conditions:

shall be obtained in cash or natural form; Its size can be estimated; It can be defined in accordance with the rules of chapter 23 of the Tax Code of the Russian Federation.

When the material benefit is freed from NDFL

Based on paragraph 1 of Art. 210 Tax Code of the Russian Federation Indiological Revenues in the form of material benefits are included in the tax base for personal income tax.

Features of the calculation of the tax base upon receipt of income in the form of material benefits are established by Art. 212 Tax Code of the Russian Federation.

One of the types of material benefits taxed by NDFL is the material benefit from savings percentage for the use of taxpayer borrowed (credit) means obtained from organizations or individual entrepreneurs. However, there are exceptions in which the material benefit is exempt from NDFL (see schema 1).

In the last two cases, material benefits are exempted from taxation, subject to the existence of the right from the taxpayer to receive property tax deductions established by P.P. 3 p. 1 Art. 220 Tax Code of the Russian Federation, confirmed by the tax authority in the manner prescribed by paragraph 8 of Art. 220 Tax Code. Similar explanations are contained in the letters of the Ministry of Finance of Russia dated 09/21/16 No. 03-04-07 / 55231, from 5.08.16 No. 03-04-07 / 46125, from 06/13/16 No. 03-04-05 / 35061, from 03/18/16 No. 03-04-06 / 15118.

This release is applied even if the taxpayer for any reason did not use the property deduction on the acquired property (the letter of the Ministry of Finance of Russia dated September 4, 2000 No. 03-04-05-01 / 671).

The release of such material benefits from taxation is also not affected by the beginning of the use of property deduction (the emails of the Ministry of Finance of Russia dated July 24, 13.13 No. 03-04-05 / 29212, dated 9.02.12 No. 03-04-05 / 7-136) .

The material benefit is exempt from personal income tax and if the borrower continues to repay its loan obligations after the property tax deduction has been fully utilized. This follows from the provisions of P.P. 1 p. 1 Art. 212 of the Tax Code of the Russian Federation and confirmed by the emails of the Ministry of Finance of Russia dated December 16, 154. No. 03-04-05 / 64921, dated April 8, 19.14 No. 03-04-05 / 15908, dated 8.08.12. No. E-3-3 / 2805.

Documents confirming the right to exemption from NDFL income in the form of material benefits

A document confirming the taxpayer's right to receive property tax deduction established by P.P. 3 p. 1 Art. 220 Tax Code of the Russian Federation, is notification, the form of which is approved by the Order of the Federal Tax Service of Russia dated January 14, 15. No. MMB-7-11 / [Email Protected] "On approval of the form of notification on the confirmation of the taxpayer's right to property tax deductions provided for by subparagraphs 3 and 4 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation" (hereinafter referred to as notice).

Together with this, in order to exemplate taxpayers' income tax in the form of material benefits from savings percentage for the use of borrowed (credit) funds in accordance with the provisions of Art. The 212 Tax Code of the Russian Federation may be used a certificate, the form of which is recommended by the letter of the Federal Tax Service of Russia of January 15 ,.16 No. BS-4-11 / [Email Protected] "On the direction of the recommended form of reference" (hereinafter referred to as the help). At the same time, the certificate, according to the Ministry of Finance of Russia, set forth in the letter dated 09/21/16 No. 03-04-07 / 55231 (hereinafter referred to as letter 03-04-07 / 55231), it may be issued to the tax authority to submit to tax agents, Including the employers. Note that the tax authorities agree with this opinion, as evidenced by the letter of the Federal Tax Service of Russia of October 4 ,.16. No. BS-4-11 / [Email Protected] "On the tax on the income tax", communicated to the lower tax authorities.

In this letter, the Ministry of Finance of Russia also states that the notification and certificate should contain the details of the loan agreement (loan), on the basis of which borrowed (credit) funds spent on the acquisition of real estate in respect of which the property tax deduction is provided.

In the absence of a loan agreement (credit) in these documents, these documents cannot be the basis for exemption from taxation of income in the form of material benefits from savings on interest for the use of borrowed (credit) funds, since they do not confirm the fact that the loan (credit) When repaying which the material benefit is determined, was consumed for the acquisition of real estate, in respect of which the taxpayer provided the property tax deduction.

In addition, in a letter No. 03-04-07 / 55231 It is stated that since the month of providing a taxpayer of a document confirming its right to receive property tax deductions, the amount of NDFL, held by the tax agent from income in the form of material benefits from the beginning of the tax period, is subject to Outline when calculating the amount of personal income tax by the increasing result on the amount of the income of the taxpayer to be taxed.

The amount of NDFL, calculated and retained from the beginning of the tax period up to a month inclusive (if the tax in it has already been calculated and retained), in which notification or certificate was provided, is unnecessarily listed in the budget.

Based on paragraph 1 of Art. 231 of the Tax Code of the Russian Federation is overcome by the tax agent from the income of the taxpayer, the amount of NDFL is refundable to the tax agent on the basis of a taxpayer's written statement.

NDFL with material benefits in the form of a loan from organizations or IP

So, in general, the material benefit from the savings as a percentage for the use of taxpayer borrowed (credit) funds received from organizations or individual entrepreneurs is a taxable income of an individual. Moreover, as indicated in the letter of the Ministry of Finance of Russia dated 23.06.15 No. 03-11-11 / 36210, it is determined only in cases of the emergence of the taxpayer to save percentage for the use of borrowed (credit) funds obtained from organizations and merchants.

From paragraph 4, paragraph 2 of Art. 212, p. 4 art. 226 of the Tax Code of the Russian Federation it follows that the material benefit from the savings as a percentage for the use of borrowed (credit) funds is determined by the tax agent - an organization or merchant who provided a loan (credit) taxpayer. With the amount of the material benefit of the taxpayer, the tax agent must calculate NFFL, keep it and transfer tax to the budget.

According to paragraph 2 of Art. 212 of the Tax Code of the Russian Federation upon receipt of the income taxpayer in the form of material benefits, the procedure for determining the tax base depends on what currency the taxpayer was obtained by a loan (credit) - in Russian or foreign (see scheme 2).

NDFL with loan in foreign currency

The question of calculating NDFLs from income in the form of material benefits from savings percentage for the use of borrowed (credit) funds expressed in foreign currency was considered by the Ministry of Finance of Russia in a letter dated 7.04.16 No. 03-04-06 / 19792. It indicates that in accordance with paragraph 5 of Art. 210 Tax Code Revenues (expenses made to deduct in accordance with Art. 214.1, 214.3, 214.4, 214.5, 218-221 of the Tax Code) of the taxpayer, expressed (nominated) in foreign currency, are recalculated in rubles at the official rate of the Central Bank of the Russian Federation established on the date of actual receipt of these income (the date of the actual expenditure).

Thus, the calculus of the tax amount is made by tax agents at the rate set on the date of the actual receipt of the taxpayer of the specified income.

At what point the material benefit is recognized income

According to pp 7 p. 1 Art. 223 of the Tax Code of the Russian Federation upon receipt of income in the form of material benefits received from saving percentage in obtaining borrowed (credit) funds, the date of actual income is determined as the last day of each month during the period on which borrowed (credit) funds were provided.

The specified procedure for obtaining income in the form of material benefits is applied only from January 1.01.16, this is indicated by Federal Law of 2.05.15 No. 113-FZ "On Amendments to Parts of the First and Second Tax Code of the Russian Federation in order to increase the liability of tax agents for non-compliance with the requirements of tax legislation and fees. "

Therefore, to determine the material benefit of the taxpayer and calculate the amount of NDFL tax agent to the last number of each month during the entire period of use by the physical face of borrowed funds (a letter of the Federal Tax Service of Russia of 23.11.16 No. BS-4-11 / [Email Protected]).

According to the emails of the Ministry of Finance of Russia of 03/18/16 No. 03-04-07 / 15279, dated 04/11/16 No. 03-04-06 / 20463 from January 1, 2016 the income in the form of material benefits received from savings percentage For the use of borrowed (credit) means, it is determined on the last day of each month, in which the loan agreement (loan) acted, regardless of the date of receipt of such a loan (loan), and also, regardless of which day of the month, a debt was discontinued . Agree with such opinions and tax authorities, which confirms the letter of the Federal Tax Service of Russia dated 29.03.16. No. BS-4-11 / [Email Protected] "On the taxation of income of individuals."

At the same time, in letters of 10/17/16 No. 03-04-07 / 60359, dated 04/11/16 No. 03-04-06 / 20463 of the Ministry of Finance of Russia, it was noted that if until 2016, the repayment of debt on an interest-free loan was not made , then income in the form of material benefits to be subject to NDFL, in the tax periods preceding the tax period of 2016, does not arise.

If the taxpayer (borrower) is a resident of the Russian Federation, the tax is calculated by the tax agent at a rate of 35%, if the borrower is not a resident - the tax rate is applied 30%, which PP indicates. 2 and 3 tbsp. 224 Tax Code, respectively.

Material Benefit with Foreign Mortgage

Today, many Russian citizens acquire real estate abroad, especially since, compared with Russian mortgage lending, a foreign mortgage at the expense of a low percent looks quite attractive.

Meanwhile, in Russia, few people know that foreign mortgage with low interest leads to the formation of income in the form of material benefits taxable at a rate of 35%. At the same time, as explained in the letter of the Federal Tax Service of Russia dated 05/17/16 No. BS-4-11 / 8712 "On Covering Tax on Independents of Individuals", in this case the taxpayer is obliged to independently declare the income and pay the tax.

Material Benefit with delay in payments

Note that borrowers do not always fulfill contractual obligations to repay loans and loans in good faith, allowing the delay in payments.

To reduce their risks, the lenders and banks provide for this case in the treaties the condition that, if the payment is delayed, the borrower pays interest in an increased amount, which, by the way, is not prohibited by law.

Recall that according to paragraph 1 of Art. 811 of the Civil Code of the Russian Federation, unless otherwise provided by law or the loan agreement, in cases where the borrower does not return the amount of the loan on time, the interest in the amount provided for by paragraph 1 of Art is subject to payment. 395 of the Civil Code of the Russian Federation, from the day when she had to be returned, until the day of its return of the lender, regardless of the payment of interest provided for by paragraph 1 of Art. 809 of the Civil Code.

At the same time, the taxpayer and the tax agent should understand that the contractual interest in the delay in payments remains the same, which do not increase the amount of penalty interests. After all, interest under Art. The 395 Civil Code of the Russian Federation is a measure of the responsibility of the borrower for the permitted payment of payments, and therefore the material benefit from the savings percentage remains the same.

If the lender is an employer

If the loan is issued to an individual with his employer, then the amount of the calculated tax is held as a tax agent at the expense of any financial income paid to the physical person (borrower). At the same time, the detected tax amount cannot exceed 50% of the amount of income paid in cash (clause 4 of Art. 226 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of Russia dated December 11, 15, No. 03-04-06 / 72664).

Not later than the day, following the day of payment of money income, with which the tax with material benefits is retained, the tax agent is obliged to list this tax to the budget, which follows from paragraph 6 of Art. 226 Tax Code.

If it is impossible to hold the tax amount from the borrower during the year, the employer-the lender should, no later than March 1 of the year, following the expired tax period, in writing to the borrower and tax authorities at its place of interest on the impossibility of holding tax indicating the amount of income from which The tax and the amount of tax itself is not held. This indicates as paragraph 5 of Art. 226 of the Tax Code of the Russian Federation and the explanations of the Ministry of Finance of Russia, set out in the letter dated January 14, 16. No. 03-04-06 / 636.

Banks crediting their employees are also guided by the same rules. If the material benefit from the savings percentaged was obtained by a borrower from a bank that is not his employer, the borrower must independently calculate the tax and pay it to the budget, submitting a declaration of 3-NDFL to the tax inspectorate, which follows from paragraph 4 of Art. 226 and paragraph 1 of Art. 229 of the Tax Code.

Mrots for 2016-2017.

From July 1, 16. The minimum wage is 7,500 rubles. a month, which is indicated by Art. 1 of the Federal Law of 19.06.2000 No. 82-FZ (as amended by 2.06.16) "On the minimum wage" (hereinafter referred to as Law No. 82-FZ). At the same time, from July 1, 17, in connection with the Federal Law of December 19, 16, No. 460-ФЗ "On Amendments to Article 1 of the Federal Law" On the Minimum War Labor ", the minimum wage will increase to 7800 rubles. per month. At the same time, from Art. 5 of Law No. 82-FZ implies that the calculation of payments for civil obligations established depending on the minimum amount of wages is made from January 1.101 based on the base amount equal to 100 rubles.

Refinancing rate

From January 1.01.16, the Bank of Russia does not establish an independent value of the refinancing rate, it equates to the value of the key rate of the Bank of Russia, determined by the appropriate date (indication of the Bank of Russia dated December 11, 15, No. 3894-U "On the refinancing rate of the Bank of Russia and the key Bank of Russia). According to the information published on the website www.cbr., The Board of Directors of the Bank of Russia 04/28/17 was decided from 2.05.17. Reduced the key rate to 9.25% per annum.

Recently, the sale of goods to the population was widely widespread. And few of the buyers suspect that in such a situation he may have an income called material advantage. In addition, such a benefit may occur, for example, if a loan organization is obtained, as well as in other situations. In this article we will look at the examples what material benefits when it may appear and that in this case must be done.

What is the material benefit?

Article 212 of the Tax Code of the Russian Federation Installed features of calculating revenues obtained in the form of material benefits. IN paragraph 1. Announced article lists cases when it may occur:

1) savings percentage for the use of borrowed (credit) funds received from organizations or individual entrepreneurs (with the exception of credit card operations during the interest-free period established in the Credit Card Treaty);

2) the acquisition of goods (works, services) within the framework of civil law contracts among individuals, organizations and individual entrepreneurs who are interdependent in relation to the buyer;

3) Acquisition of securities at a price below market.

Thus, the material benefit arises in situations where an individual acquires ownership of anything or orders anything on more favorable conditions than those established for all other buyers or consumers.

It is important not to confuse the material benefit with income obtained in kind. They are subject to different tax rates of personal income, but let's talk about it too below. Examples of income in kind can be partial or full payment by organizations or individual entrepreneurs for the individual of goods (works, services) or property rights (for example, utilities, food, recreation, training), obtaining the individual or fulfillment in its interests or works, the provision of services is free of charge.

Now let's analyze each of the types of material benefits in detail.

Save percentage

This is one of the most common types of material benefits. According to pP. 1 p. 2 art. 212 NK RF The interest savings occur in cases where the physical person is provided with a loan or credit, interest on which the minimum less established by law. For ruble funds, the minimum percentage amount is 3/4 refinancing rates established by the Central Bank of Russia. From December 26, 2005, 12% is established in the amount of 12%, it means that the minimum size is 9% (12% x 3/4). For foreign currency, the minimum size is unchanged and always amounts to 9%.

Thus, today, for any funds received by individuals within a loan or loan agreement, a minimum is 9%. If the rate under the contract is less, then the borrower appears income in the form of material benefits.

Example 1.

The organization has provided its employee a loan in the amount of 100,000 rubles. For a period of 1 year with a payment of 4% per annum. In this case, the savings are 5% (9 - 4). Income in the form of material benefits is 5,000 rubles. (100 000 rub. X 5%). The NDFL rate on such material benefits is 35% ( p. 2 art. 224 NK RF). The amount of tax will be equal to 1 750 rubles. (5 000 rub. X 35%).

Suppose that the specified loan is provided for 3 months (from January to March), which is 90 calendar days. Then the amount of tax will be equal to 432 rubles. (1 750 rubles / 365 days. X 90 days).

Now suppose that the contract provides for a monthly loan repayment: 30,000 rubles. In the first two months and 40,000 rubles. In the last. Payment of interest under the loan agreement is made on the last day of each month. According to pP. 3 p. 1 Art. 223 NK RF The date of the actual receipt of income in the form of material benefits under loan agreements (loan) is considered the day of interest on them.

Thus, 100 000 rubles. A physical person will be available for 31 days (70,000 rubles. - 28 days and 40,000 rubles. - 31 days). Based on this, the material benefit in January will be 424.66 rubles. (100 000 rub. X 5% / 365 days. X 31 days.), For February - 268.49 rubles. (70,000 rubles. X 5% / 365 days. X 28 days.), For March - 169.86 rubles. (40,000 rubles. X 5% / 365 days. X 31 days.). Total income in the form of material benefits will be 863.01 rubles. The tax must be paid in the amount of 302 rubles. (863,01 rub. X 35%).

If the loan or loan is taken to acquire a residential building in the Russian Federation, an apartment or a share (share) in them, then the NDFL with material benefits is calculated at a rate of 13% ( p. 2 art. 224 NK RF).

Example 2.

The organization provided interest-free loan to his employee for a period of 2 years in the amount of 1,500,000 rubles. For the purchase of an apartment. The loan is returned after the expiration of the specified period. Here it should be borne in mind that the definition of a tax base for the material benefit arising under loan agreements (loan) is carried out at least once a year ( pP. 2 p. 2 Art. 212 NK RF).

Thus, the material benefit will be 135,000 rubles. per year (1,500,000 rubles x 9%), NDFL is 17,550 rubles. For each year (135,000 rubles. x 13%). It must be remembered that when buying a housing, an individual, which is the tax resident of the Russian Federation, may be to its income taxable at a rate of 13%, to apply the property tax deduction. Therefore, in such a situation, perhaps the tax does not have to pay.

However, if the sum of the target loan (loan) exceeds the amount actually spent on the acquisition of housing, excessively paid funds will be qualified as used non-purposes. The material benefit of savings percentage on the amount of the target loan (loan) used not on the intended purpose is calculated using the application of the rate of 35% ( p. 1 letters of the Ministry of Defense of the Russian Federation of 31.03.05 No. 03-05-01-04 / 78).

In accounting, loans issued by the Organization to their employees are reflected in the debit of account 73-1 "Calculations with staff for other operations", subaccount "Calculations for loans provided". If a borrower acts as a third-party person, then a score of 58-3 "Financial investments", subaccount "provided loans" is used. Hold percentage from the employee is made by the debit of account 70 "Calculations with wage personnel" and account loan 73-1. Hold Ndfl at the request of the employee - Debit 70 Credit 68. Operational income of the organization in the form of interest accrued - Debit 73-1. or 58-3 Credit 91-1.

As we have spoken, more and popularity has recently received programs for buying goods on credit. Typically, the amount of interest on them is at least 9%. At the same time there are also interest-free loan programs. As a rule, they are provided in cases of acquiring expensive goods under the condition of the initial contribution from 30% and repayment of the loan for six months or the year.

Example 3.

A physical face in January has acquired a car worth 500,000 rubles. On the day of purchase, 200,000 rubles were paid for them, the remaining 300,000 rubles. paid 30,000 rubles. Monthly within 10 months. Thus, for the first month, the material benefit will be 2,293.15 rubles. (300 000 rub. X 9% / 365 days. X 31 days.). For the second - 1,864,11 rubles. (270,000 rubles. X 9% / 365 days. X 28 days.), Etc. As a result, the total amount of income in the form of material benefits will be equal to 12,309,04 rubles, and the tax from it is 4,0308,16 rubles. (12 309.04 rubles. X 35%).

It should be borne in mind that the inclusion of interest in the price of the goods will not affect the amount of income or tax. This is due to the fact that such actions are not reflected in the sales contract and the loan agreement. There are also cases when the bank provided by the Bank is not interestless, but interest pays the seller himself for the buyer. In this case, income occurs in kind.

Exceptions from rules

Material benefit does not appear in cases of obtaining loans from sources that are not legal entities or individual entrepreneurs, such as state authorities or local self-government. In particular, the Ministry of Finance of the Russian Federation explained that in case of acquisition of foreign displaced persons on a refundable loan to the purchase of housing, funding is made at the expense of the federal budget. In this regard, income in the form of material benefits and, therefore, the object of the inclusion of the NDFL does not appear ( Letter of the Ministry of Men RF dated September 16, 2003 No. 03-05-01-03 / 90).

In addition, the material benefit does not occur in cases of disposal by the individual with the credit funds provided under the credit line, on an interest-free basis during an interest-free period established by the Credit Card Treaty ( pP. 1 p. 1 Art. 212 NK RF). At the same time, an important condition is to repay the entire amount of the debt on the credit line until the last day of interest-free period ( Letter of the Ministry of Defense of the Russian Federation of October 10, 2008 No. 03-05-01-04 / 286). This norm also applies to the provision of a loan to a settlement card with insufficiency or absence in its bank account of cash - overdraft ( Letter of the Ministry of Defense of the Russian Federation of 10.11.05 No. 03-00-10 / 40).

Accountable means as a hidden loan form

Now imagine another situation. The employee of the organization receives the 1st day under the report of 10,000 rubles. For a month to acquire TMTs. Here are three situations: an employee after a month has not spent the accountable amount, spent partially or completely.

The fact is that during tax audits, inspectors can qualify the granting of the loan as an attempt to mask the loan agreement ( Resolution of the FAS DVO dated December 24, 2003 No. F03-A51 / 03-2 / 2720). In cases of full consumption of accountable amounts, representatives of the tax service are unlikely to have similar questions. If the money is not fully spent, then everything will depend on how large the rest of the returns and how often it happens. Situations where amounts are returned completely unintended, are the most ambiguous, and the decision of the inspector may also depend on how often they arise, as well as the goals for which the money was issued under the report. For example, if the employee fails to purchase a rare product, which is high demand, is a valid reason, and the return of the accountable amounts issued for the purchase of stationery goods looks completely different.

A similar situation may also arise when issuing funds for a business trip to the employee. According to clause 11 of the procedure for conducting cash transactions in the Russian Federationapproved Letter of the CBR from 04.10.93 No. 18, Issuance of cash under the report on the costs associated with service business trips are made within the amounts due to communified persons. For example, if on the basis of a business trip from the 50,000 rubles. It is only 10,000 rubles, it is necessary, if possible, it is necessary to substantiate in detail the amount issued by the Commanded Officer, the accounting certificate.

And the last case is possible by the qualification of the account as a loan: the issuance of the amount for the report to avoid exceeding the cash limit at the organization's office. Money is usually issued for one day and returned in full.

In all the situations considered, the organization can protect itself in the following way. First, accountable amounts are not a loan, because according to art. 807 of the Civil Code of the Russian Federation Under the loan agreement, cash transfers the borrower. When issuing accountable amounts per employee, the debt is arranging before the employer, which the latter can recover from earnings. Secondly, there is no loan agreement itself, whereas according to art. 808 of the Civil Code of the Russian Federation It must be concluded in writing. And, thirdly, the funds received under a loan agreement can spend a borrower at its own discretion, and accountable amounts are exclusively on the purposes specified in the order.

Who pays NDFL?

What to do a person who has income in the form of material benefits derived from saving percentage for using borrowed funds? As the tax service has previously clarified, the amount of such income taxpayer determines independently. At the same time, an individual is obliged to submit a tax return.

If borrowed funds are obtained by an individual under the loan agreement concluded with the Russian organization - the source of its revenues, according to which it is recognized as a tax agent, the borrower in coordination with this organization has the right to give it its powers on the calculation of the tax base and the amount of NDFL payable. This can be done on the basis of a notarized power of attorney or power of attorney equivalent to notarized in accordance with the civil law of the Russian Federation. In this case, the Organization - the Tax Agent is recognized as an authorized representative of the taxpayer in relations with the tax authorities ( Letter of the Federal Tax Service of the Russian Federation dated December 24, 2004 No. 04-3-01 / 928).

According to the Ministry of Finance of the Russian Federation, upon receipt by the taxpayer of the specified income, the organization (individual entrepreneur) on the basis of art. 226 NK RF It is recognized as a tax agent regardless of the borrower's appeals to the lender or the presence of notarized powers of attorney ( Letter of the Ministry of Mentab of the Russian Federation No. 03-05-01-04 / 78). That is, the face is obliged to calculate, keep the taxpayer and pay to the budget the appropriate tax amount ( letters of the Russian Federation of the Russian Federation of 11/14/05 No. 03-05-01-04 / 356, 21.11.05 № 03-05-01-04/365 ).

According to p. 4 art. 226 NK RF The tax agent holds the taxpayer from the taxpayer the accrued tax amount due to any funds paid by the tax agent to the taxpayer or on his instructions to third parties. At the same time, the detected tax amount cannot exceed 50% of the amount of payment.

Thus, if the loan of the physical person provided, for example, its employer, then the NDFL from income in the form of material benefits should be retained when paying wages. This type of income should be reflected in the tax card 1-NDFL and in the Help 2-NDFL in code 2610.

If the lender is not a source of paying any other income to an individual, then it cannot hold and list the personal income tax. According to paragraph 5 of Art. 226 NK RFif it is impossible to keep the tax agent from the taxpayer, the tax agent is obliged to report this in writing within one month to the tax authority in writing.

In this case, the calculation and payment of tax on individual income taxpayer does independently on the basis of pP. 4 p. 1 Art. 228 of the Tax Code of the Russian Federation in the manner provided for in this article ( Letter of the Federal Tax Service of the Russian Federation № 04-3-01 / 928, p. 2 letters of the Ministry of Defense of the Russian Federation of 12.07.05 No. 03-05-01-04 / 232).

Sale of goods employee

The following type of material benefit is the sale of goods (works, services) by individuals by organizations and individual entrepreneurs who are interdependent in relation to the buyer ( pP. 2 p. 1 Art. 212 NK RF). There is such income subject to selling goods (work, services) at a lower price than the usual ( p. 3 art. 212 NK RF).

It must be remembered that in our case interdependence may occur only in the following situations ( art. 20 NK RF): One individual is subject to another according to a job position, persons consist in marriage relations, relations of kinship or properties, adopter and adopted, as well as a trustee and crucial, by court decision.

It turns out that it is cheaper than selling goods to your employee, the organization can be recognized as interdependent only by the court. For example, the company is engaged in the implementation of electronics. The employee was sold for 9,000 rubles. The camcorder, the price of which according to the price list is 15,000 rubles. The amount of material benefits is 6,000 rubles., NDFL - 780 rubles. (6 000 rub. X 13%).

If the goods (work, service), the implementation of which the organization is not engaged, then, when compared, it should be processed from the price of identical and homogeneous goods ( pP. 6., 7 tbsp. 40 NK RF). In any case, if the inspection decides to detach the NDFL with such material benefits, then it will have to prove interdependence in court.

If the employer is an individual entrepreneur, there is a direct subordination of one individual to another by the official position. The employee must calculate the material benefit and pay ndfl or authorize the entrepreneur on it with a written statement.

Buying securities

If the actual expenses of an individual for the acquisition of securities will be lower than their market price, then such a difference will also be a material advantage ( pP. 3 p. 1, p. 4 art. 212 NK RF). In this case, the market value of papers is determined in the manner prescribed Decree of FC Central Bank No. 03-52 / PS , taking into account the limit boundary of the oscillations of their price - 20% in the direction of increasing or decreasing. It should be noted that in this document we are talking only about emission securities, that is, contacting the organized market. Special procedure for determining the market price of papers, it does not appeal on it (for example, bills), the legislation is not established. Thus, the material benefits of such a category does not occur.

The date of receipt by the taxpayer of income in the form of material benefits is the day of acquiring securities ( pP. 3 p. 1 Art. 223 NK RF). When calculating the tax base for the indicated income, the market value of securities, according to the Ministry of Finance of the Russian Federation, should be determined on the date of conclusion of the transaction, since it was on this day that the buyer decided to commit it ( Letter of the Ministry of Defense of the Russian Federation of January 26, 2012 No. 03-05-01-04 / 11). The tax with such material benefits can pay both the buyer of securities and its authorized representative - an organization who sells these papers.

Since 2018, the procedure has changed the procedure for issuing personal income tax of material benefits for loans (PP.1 of paragraph 1 of Article 22 of the Tax Code of the Russian Federation (as amended, acts. From 01/01/2018)). Thus, the taxable benefit occurs under the observance of at least one of the conditions:

the loan is obtained by the saline from the organization or the PI, with which it is in labor relations;
the loan is obtained by a saline from an organization or IP, which are recognized with him with interdependent persons;
the interest savings are actually material help;
savings percentage is actually a form of counter execution by the organization or IP commitment to the individual, incl. payment (remuneration) for the goods supplied to them (performed works, services rendered).

True, sometimes the material benefit is not subject to personal income tax, even contrary to the observance of at least one of the above-mentioned conditions.

When the borrower does not occur in any case the taxable personal income tax of the material benefit on loan

Material benefit is exempt from taxation when performing two requirements (PP. 1, 1 Article. 212 Tax Code of the Russian Federation):

the loan agreement states that funds are provided to the borrower to buy concrete housing or for the construction of housing;
the borrower presented a notice or certificate from IFTS, confirming the borrower's right to receive property deductions for this housing. Moreover, in the document from the IFTS, the details of the loan agreement must be indicated (paragraph 2 of the Ministry of Finance from 09/21/2016 No. 03-04-07 / 55231).

What amount is recognized by the material benefit on loan

The benefit of saving percentage is recognized:

if a percentage agreement, then the difference between the amount of interest calculated on the basis of the 2/3 of the refinancing rate of the Central Bank, and the amount of interest calculated on the basis of the rate prescribed in the loan agreement;
if the contract is interest-free, then the amount of interest calculated on the basis of the 2/3 of the refinancing rate of the Central Bank.

Which date you need to calculate the material benefit on loan

For the purpose of payment of NDFL, income in the form of material benefits from savings percentage is considered to be obtained for the last number of each month during the period on which a loan is issued (paragraph 7 of paragraph 1 of Art. 223 of the Tax Code of the Russian Federation). Consequently, the tax agent for these dates it is necessary to calculate material benefits and personal income tax from it.

NDFL rate with material benefit on loan

At which rate of NDFL will be subject to the material benefit from savings percentage, depends on this who received material benefits: resident or non-resident of the Russian Federation (paragraph 2 of Art. 207 of the Tax Code of the Russian Federation). Thus, income in the form of material benefits of the tax resident of the Russian Federation will be taxed at a rate of 35% (paragraph 2 of Art. 224 of the Tax Code of the Russian Federation), and not a resident - at a rate of 30% (clause 3 of Art. 224 of the Tax Code of the Russian Federation). That is, in this case, non-residents turn out to be more in a favorable position than residents of the Russian Federation.

When issuing loans in the root, there can also be subject to taxable personal income factory

Upon receipt of a loan in foreign currency, the borrower forms material benefits taxed by NDFL if (paragraphs 2 of paragraph 2 of Art. 212 of the Tax Code of the Russian Federation):

a percentage loan was issued with a rate of less than 9% per annum (the difference is recognized between the amount of interest calculated on the basis of 9% per annum, and the amount of interest, calculated on the basis of the rate prescribed in the loan agreement);
an interest-free loan is issued (the amount of interest calculated on the basis of 9% per annum is recognized;

Accordingly, the lender in a similar situation becomes a tax agent on personal income tax.

Material benefit in reports by personal income tax

Information associated with income in the form of material benefit on loan and personal income tax with it, you need to reflect:

in the Help 2-NDFL (material benefit from saving percentage corresponds to the code 2610 (Appendix No. 1 to the order of the FTS dated September 10, 2015 No. MMB-7-11 / [Email Protected] ));
calculated in the form of 6-NDFL.

Material Benefit and Insurance Contributions

The material benefit from the savings percentage is not subject to insurance premiums (

The order of taxation of income in the form of material benefits has always caused many issues. In the article, consider the mechanism for the formation of the tax base and determining the income tax in the form of material benefits.

In the contour. Shkol: changes in legislation, specifics of accounting and tax accounting, reporting, salary and personnel, cash transactions.

Income in the form of material benefits This is a kind of "virtual" income, which can only be understood that in this particular situation the taxpayer paid for the use of a loan or a lesser amount. This income, in contrast to income in monetary or natural form, cannot be fascinated. However, the budget taxes are paid in cash.

The income of the saline includes material benefits obtained (Article 222 of the Tax Code of the Russian Federation):

from saving percentage for the use of borrowed (credit) funds received from organizations or PI, with the exception of individual cases. Ministry of Finance in the letter dated July 4, 2017 No. 03-04-05 / 42040reported that the benefit appears if the interest rate on the loan is less than 2/3 of the refinancing rate established by the Central Bank. At the same time, the refinancing rate is taken by the date of receipt of the material benefit from reduced percent. This date is recognized the end of each month, while the loan agreement is applied.
from the acquisition of goods (works, services) in accordance with the civil-law contract in individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer.
from the acquisition of securities, derivative financial instruments, with the exception of securities acquired from a controlled foreign company by a controlling individual, as well as an interdependent face of such an individual, if the income of a foreign company from the sale of these securities and costs in the form of price of their acquisition are excluded from its Profit (loss).

There are no other cases of recognition of material benefit income. This list is closed.

Material benefit from interest savings

Consider income in the form of material benefits derived from savings percentage for the use of credit (borrowed) means.

Such an income is formed by the individual, if:

loan interest-free
ruble loan rate less than 2/3 refinancing rates (key bet) of the Bank of Russia (from June 19, 2017, the refinancing rate of the Central Bank of the Russian Federation is 9% per annum, therefore, the border value will be: 2/3 x 9% \u003d 6%)
the rate on the loan in the currency is less than 9%.

From this rule there are exceptions. The material benefit from the savings does not occur in two cases:

the borrower brought a notice or certificate from the IFTS, confirming the right to property tax deduction on the cost of purchasing this housing. In the notice (certificate) details of the loan agreement should be indicated
the loan agreement states that it is provided to buy or build a specific residential premises.

Thus, NDFL is not subject to income in the form of material benefits obtained:

from banks located on the territory of the Russian Federation, in connection with operations with bank cards during the interest-free period established in the bank card provision agreement;
from savings percent for the use of borrowed (credit) funds provided to new construction or acquiring residential buildings in the territory of the Russian Federation, apartments, rooms or share (fractions) in them, land plots provided for IZH, and land plots on which they are purchased residential buildings, or share (shares) in them;
from saving percentage for the use of borrowed (credit) funds provided by banks located on the territory of the Russian Federation, in order to refinance (dedicate) loans (loans) obtained for new construction or acquisition in the territory of the Russian Federation residential buildings, apartments, rooms or a share ( Shares) in them, land plots provided for IZhS, and land plots, on which purchased residential buildings are located, or a share of (shares) in them

In the last two cases, the material benefit is not subject to NDFL, provided that the taxpayer has the right to receive property tax deductions confirmed by the tax authority.

A document confirming the taxpayer's right to receive property tax deductions is:

notification in form, approved. Order of the Federal Tax Service of Russia of January 14, 2015 No. MMB-7-11 / [Email Protected]
help can be used, the form of which is recommended by the letter of the Federal Tax Service of Russia of January 15, 2016 No. BS-4-11 / [Email Protected] - issued for submission to tax agents

It is important that the notification and certificate must contain the details of the loan agreement (loan), on the basis of which borrowed (credit) funds spent on the acquisition of real estate in respect of which the property tax deduction is provided.

The procedure for exemption from NDFL:

starting from the month of providing a taxpayer of a document confirming his right to receive property tax deductions, the amount of NDFL, held by the tax agent from income in the form of material benefits from the beginning of the tax period, is subject to a test when calculating the amount of personal income tax by a growing outcome on the income amount of the taxpayer to be taxed (letter MF RF dated 09/21/2016 No. 03-04-07 / 55231).

Formulas for calculating the material benefit from the savings percentage

The tax base for income in the form of material benefits from savings percentage is calculated by the formula:

The material benefit from the savings percentage \u003d (2/3 of the refinancing rates of the Central Bank of the Russian Federation on the last day of the month - the loan rate or loan according to the terms of the contract) x loan amount / 365 or 366 days x number of days of use of the loan in the month

The income tax in the form of material benefits from saving percentage for the use of credit (borrowed) means is calculated at the rates:

35% - if the borrower Tax Resident of the Russian Federation
30% - if the borrower is non-resident.

In the event that the loan is interest-free, then the tax base is calculated by the formula:

Material benefit from savings percent on interest-free loan \u003d 2/3 Refinancing rates of the Central Bank of the Russian Federation on the last day of the month x loan amount / 365 or 366 days x number of days of use of the loan in the month

The tax base of income in the form of material benefits from saving percentage for the use of borrowed funds, as well as tax is calculated on the last number of each month of use of the loan.

Holding and listed by NDFL

How is the deduction and transfer of Ndfl tax agent calculated from the material benefit? If in the current year the borrower paid money income - NDFL is held with any close money to pay the borrower.

The tax is listed in the budget no later than the day following the day when the money is paid.

In Help 2-NDFL, the material benefit is indicated by the income code 2610. The "Sign" field is set "1". If in the current year the borrower was not paid money income - the tax into the budget is not transferred. At the same time, the Help 2-NDFL is submitted to the IFTS, which indicates the income in the form of material benefits and the sum of the uncompressed personal incomephod. In this reference, "2" is set in the "sign" field, which means the transfer of tax on the recovery of tax authorities. In the future, in general, with all other references that the tax agent submits to the IFNS for each taxpayer, in respect of which he performed a tax agent, this certificate is filed, but already with the sign "1" and this means that the Tax Agent has fulfilled its duties . In addition, the borrower is issued a similar certificate (or a certificate of an accountant in arbitrary form) no later than March 1 of the year, following the year in obtaining the borrower material benefits.

NDFL with material benefits (and inthrome in kind) should not exceed 50% salary on hand.

Reflection of material benefits in 6-NDFL

It is shown in the 6-NDFL for each period of use of the loan
In section. one:

separate block of strings 010 - 050
the line 020 reflects the material benefit calculated for the entire reporting period
in line 040 - Ndfl calculated from it
in line 070 - NDFL with material benefits, retained from the beginning of the year to the end of the reporting period. This amount is usually less than calculated personal inclination from the row 040. Ndfl with material benefits for the last month of the period held already in the next quarter
In line 080 NDFL with material benefits is included only in 6-NDFL per year. It indicates NDFL with material benefits, calculated on December 31, which the tax agent cannot hold until the end of this year.

3. In section. 2.so many blocks of strings 100 - 140 are filled, how many times the personal income tax was listed with material benefits in the last quarter of the reporting period. Each of them indicates:

in line 100 - the last day of the month for which the material benefit is calculated;
in line 110 - the deduction date of the NDFL;
in line 120 - the next business day after retention.

If the borrower is paid salary or other income on the last day of the reporting period:

in line 070, the NDFL is shown, held with all the material benefits for the period, i.e. The entire amount of personal income tax with material benefits from line 040;
the material benefit, the NDFL with which is listed on the last day of the quarter, is shown in section. 2 for the next quarter.

For example, it is not necessary to show 6-NDFL for I square. 2017. Material benefit, NDFL with which was listed on March 31. After all, the period of payment of tax under Art. 226 NK in this case - 04/03/2017. This material benefit will affect the section. 2 Calculation of 6-NDFL in the first half of 2017

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