How profitable to pay taxes to the owners of the apartment. Apartment Tax: Accurate Calculation of Apartments Registry For Property Provision

Yes this is true. The amount of the tax for the apartment will always be lower than the tax amount on the apartments of the same area.

For apartments, the tax rate depends on cadastral value. With the cadastral value of the apartment up to 10 million rubles, the tax rate is 0.1 percent, at a cost of 10 to 20 million rubles - 0.15 percent, from 20 to 50 million rubles - 0.2 percent, from 50 to 300 million rubles - 0 3 percent. Also on the apartment is the tax deduction: tax is not subject to 20 square meters of apartments, the rest of the area is subject to the specified bet.

The apartments are expected by law to non-residential premises, and the tax rate is from 0.5 to 2 percent.

When calculating the tax on the apartment, tax deductions do not apply, federal tax breaksAt the same time, Moscow benefits are provided for the owners of apartments located in the building included in the apartment register, approved by the Government Decree of October 26, 2016 No. 706-PP (tax rate for the first 150 sq. M. m area decreases to 0.5 percent of the cadastral value of the apartment ).

Owners of apartments and other real estate, including apartments, should annually pay tax on individuals.

The property of individuals in Moscow is regulated by ch. 32 of the Tax Code of the Russian Federation, as well as the law of the city of Moscow of 19.11.2014 No. 51 "On the property tax of individuals".

Do not forget about the tax deduction, which provides that the tax is not taxed 20 sq. M if you own the apartment. On each object of real estate, one tax deduction is provided, it does not depend on the number of owners and on whether the owners are preferential category. Cadastral real estate value in tax noticewhich you will receive by mail with a receipt for the payment of tax will already be reduced by cadastral value tax deduction. For example: in the apartment of 50 square meters. m are taxed only 30 square meters. meters.

By non-residential premises - the following rates are installed in Moscow:

1.4 percent of the 2017 tax (payment in 2018) or 1.5 percent of the tax for 2018 and subsequent years (to pay in 2019 and further) - if the non-residential premises are located in a shopping or office center which is included in the list defined in accordance with paragraph 7 of Art. 378.2 Tax Code of the Russian Federation. You can check whether a shopping or office center is enabled, in which your room is located, in the list of objects real EstateFor which the tax base is defined as their cadastral value, on the website of the Department economic Policy and development of the city of Moscow;
2 percent - if the cadastral value of the object is more than 300 million rubles;
0.5 percent - for all other cases.

If you bought or sold real estate during the year, the tax will be calculated only for the number of months during which you own or owned this object.

For property in general dolly ownership Of several owners, the tax is paid to each of the owners commensurate their share in this property.

In Moscow, there is an approved list of beneficiaries that are exempt from the payment of an apartment tax (but not apartments). For example, the tax of pensioners, people with disabilities I and II of disability groups and servicemen are not paid.

Also in Moscow there is a benefit for owners of apartments located in office and trading facilities (a list of such objects approved by the Decree of the Government of Moscow dated November 28, 2014 No. 700-PP).

Benefits are provided with respect to one apartments owned by an individual who simultaneously satisfy the following conditions:

1) The apartments are located in the building included in the apartment registry, approved by the Decree of the Government of Moscow of October 26, 2016 No. 706-PP;

2) Apartment area does not exceed 300 square meters. meters;

3) Cadastral value of 1 square. M of the apartment is at least 100 thousand rubles;

4) The apartments are not a location for the organization;

5) Apartments are not used by the taxpayer in business activities.

If your apartments meet all the listed criteria, then the tax rate is first 150 square meters. M Square is reduced from 1.4 (1.5) to 0.5 percent of the cadastral value of the apartment (by providing a discount to the calculated tax amount).

Citizens continue to receive payments, calculated already taking into account the new approach to taxation - based on cadastral value. Analysts "Rambler-Real Estate" predict a particularly explosive increase in tax for apartment owners, since the status of these premises is commercial, and not residential.

The "House" asked the experts of the real estate market, to figure out what kind of apartments to pay 150-200 thousand tax per year.

Let's start with the fact that although in its status, all apartments are not housing, the tax on them will still be calculated in different ways: some commercial premises "More equal", some - "less". It depends on how precisely the types of real estate include a specific complex with apartments: it can be trade, office, hotel rooms, or "other".

And if the rate of calculation rate is 0.1-0.3 percent of the cadastral value (with the exception of elite housing), then for the most "vessels" of the apartments (hotels and "other") - already 0.5 percent, and for office and commercial premises - and at all two percent of the cadastral value of the object. This is just comparable to the tax rate, which will have to be discharged by the owners of elite residential real estate.

Igging:

"Separately, in the new law on the property tax of individuals, the amount of taxation for the apartments is not prescribed, however, based on the text of the law, it can be concluded that the hotel type apartments that are intended for temporary accommodation and in which temporary registration can be issued under tax. In the amount of 0.5 percent, and office and business purposes - already under the amount of two percent, explains the head of the analytical and consulting center EST-A-TET Vladimir Bogdanyuk. - Apartments in the hotel complex are intended for temporary accommodation, and not under those use and destination, which are written in paragraph 2 of Art. 378.2 of the Tax Code of the Russian Federation, it means that a tax of 0.5 percent should be distributed. Thus, for the hotel-type apartment cadastral value, which, for example, eight million, the amount of tax will be 40 thousand rubles, and for apartments of office and business destination - already 160 thousand. "

At the same time, in practice, many apartments for documents are non-residential premises without refining the format, the expert notes, and this means that by buying such apartments, a person cannot know exactly what tax he has to pay.

On the primary market, as Irina Dobrokhotova says, Chairman of the Board of Directors of Best New Buildings, and especially in the Middle Budget segment, the main volume of apartments has just office status (about 74 percent of the total number of buildings), and only 26 percent are apart- Hotels. "Examples of objects with apartments with office space: MFC" Flotilla "and" headquarters on Mosfilmovskaya ". Hotel room status has apartments in YES, Volga Apartments, Landyshi, Only, Quarter "Birch Alley" and others, "says the expert.

Image: Invest Leader

In a more expensive segment, Anastasia Mogilattov says, cEO Welhome, as an example of complexes with hotel apartments (tax 0.5 percent), can be brought by Mon Cher, "Gardens of Beijing", Balchug Residence, "Gorokhovsky 12", "Club House on Sretenka". Apartments in the Art Residence complex belong to non-residential without refinement of status (tax 0.5 percent), in Studio # 12 - to the office (tax two percent). "No regularity between the price of a square meter and the tax rate on this or that apartment complex is not traced as a whole, the expert says. - The only example, perhaps, can serve as Complex Apartments Balchug Residence and Balchug ViewPoint. Because they are implemented by one developer - "Intecto" - but have different statuses, this moment is taken into account in the pricing policy. One of the complexes is the IFC with apartments, the second is a hotel and business complex with apartments. At the same time, the price of the meter in the first case is on average lower than in the second, five percent. "

"The market of elite metropolitan new buildings offers 520 residential apartments in 19 facilities, which is 42 percent of the total primary proposal. Of these, about 40 percent are multifunctional complexes (IFC), where there are shopping and office premises, "says Ekaterina Rumyantseva, Chairman of the Board of Directors of Kalinka Group. - The difference in taxation depends on the status of apartments: where more than 1/5 premises - office and trade, the tax rate is set at a level of two percent. For hotel type apartments and other bets are 0.5 percent. "

In business class there are examples of the LCD, and apartments, and apartments are presented, says Anastasia Mogilatova: "Tsarskaya Square", Afi Residence Paveletskaya, "The Heart of the Capital". And practice shows that apartments are implemented at higher rates, and the price of the meter in apartments is higher by 18-20 percent than in the apartment.

Illustration: Africa Israel Investments Ltd.

In general, the difference in the cost between apartments and apartments market experts are estimated in different ways: in Nai Becar, for example, they say from 10-15 percent, in "Best New Buildings" believe that apartments can cost 15-20 percent cheaper than similar on the location of apartments.

At the same time, as Ivan Tatarins, the commercial director of the Glincom company, the higher tax rate does not at all mean a larger finite amount with which the taxpayer will be discussed: "Cadastral assessment that acts as a tax base is formed depending on the category of real estate. Most of the objects of redevelopment belong to the "other real estate objects", which means the cadastral value may be lower than those of residential buildings located next door. And the tax for such apartments, calculated at the rate of 0.5 percent, may be lower than for apartments in the house next door, calculated at the rate of 0.1 percent. "

Maria Lithinetskaya, managing partner Metricium Group, reminds that the apartment owners of apartments, like the owners of the apartments, will get used to the new scheme. "If we take the cadastral cost of the room four million rubles, maximum size The tax for the "hotel" apartments will be 20, and for "office" - 80 thousand rubles. But this amount will have to pay only since 2020, and until then transitional period with a downstream coefficient. In 2016, the owners will pay, respectively, four thousand and 16 thousand rubles, "the expert says. Further, the amount of the tax will increase by 20 percent annually until "at full capacity" will be released.

Materials on the topic

Dmitry Khalin, managing partner of Savills in Russia, confident in unconditional investment attractiveness Apartments - despite all tax nuances. "The apartments are an intermediate product between office space and apartments, and this is reflected on the profitability of leasing such objects," said the expert. - Apartments cheaper apartments, but more expensive offices. And the rate of profitability for the apartments also has an intermediate value: for apartments it is 4-5 percent, for offices - 10-12 percent, for the apartments rate of profitability from rental from 6 to 8 percent. Just this difference and closes largely issues related to taxation.

In addition, Maria Lithinetskaya resembles, in September, a bill was made to the Moscow City Duma, which proposes to reduce the tax rate for trade and office apartments from two to 0.5 percent. "The apartments today occupy a very significant share in the primary housing market, and the authorities cannot do not count with it," says Lithinetskaya. "I suppose lobbyists will contribute to the adoption of this law." So, there is a chance to pay a full amount of taxes and at those owners of the apartment, whose real estate has a shopping or office status.

Buying apartments in Moscow or in a different city, citizens are waiting an unpleasant surprise: The so-called apartment tax, which is several times higher than the amount of the tax on ordinary apartment. People often recognize this after the purchase of such real estate, when the first payment comes them. Let's wonder what is for payments and how to determine their sum.

The issue of taxation of the apartment is settled Tax Code. The features of this process come out of the nature of the object itself. Therefore, we will dwell on this issue.

Apartments: What is it

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From a legal point of view, apartments, a tax on which should be paid, are a non-residential premises. However, in fact, it is a residential or can be used as such, as it is usually equipped with everything necessary. It is advantageous to build apartments to developers, since there is no need to follow a whole set of rules installed for residential facilities. Therefore, they can be purchased in a very competitive price.

Standards apartments equate to hotels that are not designed for permanent accommodation, offices or commercial premises. That is why apartments, in contrast to housing, are not the subject of essential. Therefore, the level of taxation here is much higher. In addition, such square meters cannot be registered.

When you need to pay

There are 3 situations when it takes to pay for the tax from the apartment:

when making a sales contract;
when renting the room for rent;
when paying at the end of each year by individuals of real estate tax.

Tax on property of individuals

The tax on property of individuals is obliged to pay all citizens whose taxes are dominated by taxation. These include houses, apartments and their parts, garages, parking lots, households, etc. The amount of tax in this case will depend on several factors:

region in which the structure is located;
type of permitted use of the building;
cadastral value.

For regions that have not had time to go to new system Calculation of the tax under consideration, instead of cadastral value, the inventory cost of square meters is applied.

Tax upon purchase or sale

For a person who acquires apartments, the room will not be taxed, as it is assumed that a citizen will pay for it from the buyer's income. But the seller will have to make certain deductions in favor of the state.

Their size will depend on how long the citizen owns such property. So, the following deadlines and tax sizes are set by the standards:

5 years and more - not taxed;
until 5 years - 13% of the difference that is the price when buying and selling square meters.

It is worth noting if the apartments were obtained as a result of the gift or the procedure of inheritance, the above time is reduced from 5 to 3 years. In addition, such rules apply exclusively on resident residents. For non-residents, the amount of the tax will be 30%.

It is also important to specify that individual entrepreneurs who are in simplified system Taxation, has the right to pay only 6% of the tax.

Is the tax deduction available

Tax standards do not provide for the use of tax deductions for apartments. As well as similar square meters There are no benefits for ordinary housing. Thus, in the situation under consideration, it is impossible to reduce the tax base on the magnitude of cadastral value. In addition, for non-residential objects that are documented by apartments, increased tax rates apply.

Such deductions can be applied if the leisure level is inserted to housing. However, today it is still so far only in bills.

NDFL when renting

Each working citizen is obliged to pay NDFL in the amount of 13%. It needs to be declared until May and pay until June (for the previous year). In case of permanent income as a result of renting apartments, you can register as individual entrepreneur. This will allow to pay only 6%, which we have already walked above.

Example of calculating the tax on the apartment

To clearly understand how to calculate the tax, what will be its size in one way, we give an example. The above calculations can be checked with any online calculator, in particular, the online FTS calculator.

Take apartments in the capital, worth 6 million. The tax rate here according to local regulations is 0.5% of cadastral value.

Suppose you own square meters a married couple in equal shares. At the same time, the appointment of the building does not provide for leasing them for commercial pavilions and other things. Those. Spouses live in it.

The calculation of the tax will be made according to the following formula: the tax base of the tax rate.

To find out the tax base, the cadastral value should be multiplied by a citizen. In this case, it will be: 6 million x ½. Thus, the amount that will be obliged to pay each spouse is determined by: 3 million x 0.5. We get 15 thousand rubles.

Land tax

Don't forget about land tax. It should be paid if the plot on which such an apartment is located is owned. In this case, the amount of tax is divided into equal shares between all apartment owners.

The amount of funds that will need to deduct in favor of the state will depend on the cadastral value of the land. The tax rate will be as follows:

for sites where residential buildings are located - 3%;
for all others - 5%.

Are there any benefits when paying tax

Previously, it was already stocked that the calculation of such a tax does not imply the possibility of using certain benefits.

Useful video

To figure out more detail, what funds will have to pay for the apartment, check out the video material below.

Conclusion

The prices in the real estate market are far from low. So very tempting to buy square meters for acceptable money, especially if there good conditions For accommodation. This can be done by purchasing apartments. However, before making a purchase, it is worth examining such a moment as payment of taxes. It is important to take into account that on documents apartments are non-residential premisesTherefore, the amount of taxes here will be significantly higher than behind the usual apartment. Think whether there is a similar room for such considerable expenses in the future.

Apartment Tax: Accurate Calculation

After the entry into force of the new property tax law, the main "intrigue" still remains the question - how many owners of the apartment will be paid? With the emergence of apartments with a well-known cadastral value in the market, now appeared and the ability to name specific tax figures. On the example of the first stage of the MFK "Filse Grad", which was commissioned at the end of 2015, analysts Metricium Group Made an accurate calculation and found out whether the tax on the apartment was terrible.

A new real estate tax has been introduced from January 1, 2015. First notifications from tax inspections We will receive on it until the end of the summer of 2016 .. Pay tax will need until December 1. Everyone knows that in relation to apartments, property tax is calculated on more high rates - from 0.5% to 2%, while the rates range from 0.1% to 2% vary. Is due to the fact that as such the concept of "apartments" in russian legislation There are no, they relate to commercial in the status of premises. At the same time, 2% will be applied to the areas located in administrative and business and shopping centers, objects catering and domestic services, 0.5% - for hotel type apartments (examples of such projects in the Moscow market are "Filse", "Water", "Presnya City", etc.).

Analysts companies Metricium Groupthe calculation is on the example of the Filse Grad IFC, which includes both apartments and apartments. The first stage of the complex has already been handed over, and therefore the cadastral value has become known: 180,975 rubles per square meter for apartments and 62,377 rubles per square meter for apartments. That is, the base for accrual of tax on the apartments is three times less than on the apartments.

To calculate the tax were taken:

Identical squares in buildings with apartments and apartments;

Cadastral evaluation;

Tax deduction for apartments in the amount of 20 sq. M. (For the owners of the apartment, such a relaxation is not provided).

The formula for calculating real estate tax is as follows:

For apartments: (Square x Cadastral value sq.m.) x 0.1%

For apartments: (Square x Cadastral value sq.m.) x 0.5%

Area one-bedroom apartments In the IFC "Filse Grad" is 48 sq.m. Taking into account the deduction of 20 sq.m, the tax will be charged only by 28 sq. M (48 sq. M - 20 sq.m). Multiply the resulting area on the well-known cadastral value and the tax rate: (28 sq.m x 180 975 rubles) x 0.1% \u003d 5 067 rubles in year.

Now we calculate the tax for similar in the area of \u200b\u200bone-room apartments located in the same case. The tax deduction is not provided, therefore the calculations are made on the basis of the total area: (48 sq. M x 62 377 rubles) x 0.5% \u003d 14 970 rubles in year.

Similarly, we calculate the tax for other areas. Owners two-room apartments and apartments will be paid in size 8 904 and 21 582 rubles, and owners three-bedroom apartments and apartments - 10 497 and 24 327 rubles per year, respectively.

Thus, indeed, the difference in taxes for apartments and apartments exists. Owners of one-bedroom apartment will have to pay ten thousand rubles per year or 825 rubles a month more than owners of apartments. However, do not forget about the fact that the budget of the purchase of apartments is much less: with the same area and even layout, the difference ranges from several hundred and millions of rubles. And now let's consider how many years we have enough saved overpayment in millions of rubles when buying apartments in order to cover tax costs.

One-room apartments in the already ready-made buildings of "Filse Grad" at the last stage of the implementation were worth 9.57 million rubles. Apartments Similar Square - 10.2 million rubles. Price difference - 627 800, which the owner of the apartments saved.
As we found out, the tax on the apartments will be14 970 , apartment - 5 067 . Difference - 9 903, which the owner of the apartment saves.
However, if splitting the difference in price 627 800 on the amount of overpayment for tax 9 903 It turns out that there are enough money savings when buying to compensate for tax overpays at least 60 years. An even more indicator for two-bedroom and three-bedroom apartments - 177 years and 166, respectively. That is, the difference in price between apartments and the apartment covers overpays on property tax for 2-3 generations of owners ahead.

Another important nuance: in order to avoid a sharp increase in the tax burden on the population, the law provides for a transitional period, which will last until 2020. During this period, lowering coefficients will be used, applying which the amount of tax will increase by 20% per year from the ultimate amount of the tax. Thus, in 2016, owners will pay tax for 2015 in the amount of only 20%. We will pay the entire amount of tax from 2020 for 2019.

The obligation to pay the tax arises from the date of receipt of the property right. Accordingly, the owners of apartments and apartments in the Filse Grad IFC will receive the first tax payments in 2017 for 2016. At the same time, the amount of the tax will be 40% of the full bet. And this means that in 2017 the owners of a one-room apartment in the MFC "Filse Grad" will pay almost 6 thousand rubles per year against two thousand rubles for the same apartment. In other words, per month the difference will be only 333 rubles. In 2018 - 9 thousand rubles for apartments and 3 thousand rubles for apartments - the difference of 500 rubles per month. In 2019 - 12 thousand rubles for apartments against 4 thousand rubles per apartment - a monthly difference of 660 rubles. The total amount of taxes will be charged only in 2020 - 14,970 rubles for apartments and 5,067 per apartment or 825 rubles per month.

"Despite the fact that the new taxation rules have become known back in 2014, it has not yet been an understanding that the apartment will have to pay the owners of the apartment, - sums up Maria Lithinetskaya. - The main fears were related, firstly, with the lack of tax deduction of 20 sq. M, which is provided to owners of apartments. And secondly, with an increased tax rate. At first glance, doubts are quite substantiated. However, in practice it turned out that the difference in taxes is minimal and equal to just a few hundred rubles per month. The cadastral value of the apartments at times below the cadastral value of the apartments. In our case - three times. This is partially, although it does not completely level the difference in tax rates. In addition, the apartments are 10-15% cheaper than similar apartments, that is, at the stage of buying, savings make up millions of rubles. Thus, today customers have a choice: buy apartments and pay increased ratesBut at the same time save money at the purchase stage. Either overpay for an apartment and compensate the difference in price about the apartment with a reduced tax rate Within at least several decades, then the pairs of the next generations. "

We want to buy apartments to take daily rent, receive additional income. Familiar try to convince us, justifying disagreement by the fact that this category Housing has high taxes that the benefits from the delivery of such housing will not get. Is it really? Let's try to figure out together. In this article you will learn a lot of useful. Get answers to such questions:

Features of taxation for apartments;
The size of the standard tax rate on such housing;
Housing tax in Moscow;
Payments and enumerations during the sale.

Apartments, as an option for housing, enjoy the inhabitants of megalopolis ever in demand. Increasingly, realtors are looking for such apartments for their customers. In this category of modern housing, things attract such things like:

Lower cost.
Convenient location.
Interesting layout.

All this is famous factors. But here, as for the peculiarities of taxation, there are few people know anyone here.

IN this case The standard rules and regulations of the Law are valid:

Art. 400 NK - property tax pay individualswho have property at disposal;
Art. 401 NK - the object of taxation is a residential object - a house, apartment or room, as well as non-residential - apartments, offices and office space.

Based on information, it can be concluded that the apartments do not belong to their destination to the category of residential premises. This is a special type of real estate. Accordingly, tax enumerations and deduction that are relevant to the standard premises of the premises are not applied here.

Taxation in Moscow

In the capital to real estate of various plan as tax base The cost of residential apartments in Cadastre is applied. This rule is approved by the Special Government Resolution of NO 700-PP. Such a situation is expressed in such important rules:

Tax on urban apartments, which correspond to the conditions of housing, decreases on a preliminary calculated amount laid benefits. It is calculated on the basis of lower coefficients.
The rate directly depends on the method of calculating the total tax base, that is, from the rates written in cadastral documents or inventory data.
The tax amount depends on the official certificate of ownership prescribed in the official certificate. It also matters in which of the complexes is the property.

The latter rule is based on the fact that this moment The concepts of "apartments" are not in the legislation of the Russian Federation. It is also not in the positions for taxes and fees.

In the process of determining the amount of tax relative to the standard apartment, factors are taken into account:

Region and region of the Russian Federation. Taxation in this area is determined directly at a similar regional level;
Type and fact of how allowed to use the building where apartments are located;
Installed inventory price for an object, as well as its cadastral value.

The amount of tax deductions for real estate directly depends on the cadastral value prescribed in the documents!

This is an indicator that is as close as possible to the average rates in the real estate market. It is established in the process of conducting a standard assessment carried out on state level. Exercise such an operation by the employees of the Cadastral Chamber. If the cost of the cadastre was not determined, an inventory indicator is taken as the basis.

If there are no cadastral data, the owner of the real estate has no right to install them independently. At the same time, he has the right to challenge the prices if necessary.

At the moment minimum bid For tax deductions to the apartments located in a residential building is 0.5% of the cost of Cadastre. This indicator applies with full compliance with such requirements:

The property is not in a shopping, business or office center.
The building where the apartments are located is not intended to accommodate trade pavilions or offices there. You can check this information by discharge taken to EGRN or in special technical documents.
Experts have established cadastral value, and it is not more than 300 million rubles.

If the apartments do not correspond to the above conditions, the tax amount automatically grows up to 2%!

Even if the apartments are located in a residential building, the rate is higher here than on ordinary living spaces. The owners of apartments and individual rooms pay 0.1% of the cost of housing in Cadastre.

Inventory tax

As noted above, the inventory value is taken as a basis in the absence of cadastral data. The following tax figures are installed here:

0.1%, if the inventory value is not higher than 300 thousand;
From 0.1 to 0.3% at cost from 300 to 500 thousand;
0.3 to 2% at an inventory value from 500 thousand.

These rates are not immutable. Regional authorities have the right to establish special differentiated indicators. These are the data depending on the total cost, from its category and from location.

In the capital, the tax on the described category of urban real estate is officially regulated by ch. 32 Tax Code. The Law of Moscow NO 51 "On Taxes on FIZ / Persons" is taken into account. In art. 406 It is written that tax deductions for apartments, houses, garages and rooms should not be more than 0.3%. This parameter is also taken from cadastral value.

In relation to the real estate of commercial or commercial destination, to objects, the total value of which is higher than 300 million rubles, the amount of tax deductions cannot be higher than 2% of the same cost in Cadastre.

As for residential apartments, Moscow residents pay for such real estate 0.5% of the cost. In this case, differentiation of the bet is also allowed. In a similar case, the amount of deductions may depend on such factors as:

Cost of Cadastre.
Category of real estate.
Place its location.
The view and category of the territorial zone.

The owner of the described housing category can achieve a decrease in the bet. This is possible under such conditions:

The room is entered into a special register for apartments. The accommodation is located in the building made to the same registry. A similar document at the official level is formed and regulated by the Administration of the capital;
The area of \u200b\u200bthe described room category is not higher than 300 sq.m;
The cost of one meter on the cadastre does not exceed 1 million rubles. This parameter should be relevant on January 1 of that year, which is the tax period;
The apartments are not an address to the placement of any organization;
The object is not used by the owner with an entrepreneurial purpose.

If there are at least one of the following conditions, the tax is automatically reduced. To determine the amount of reduction, the formula is used: L \u003d H x K1 x K2. These letter indicators mean the following:

L - size benefits. This parameter on which the tax amount calculated by the payer is reduced;
H is the rate that was defined by Art. 408 NK;
K1 - coefficient equal relation 150 K. common Square Apartments. If the area is less than 150 kV. m, this parameter will be equal to one;
K2 is a special coefficient that is equal to 0.67 in the calculation of the commissioned rate for the reporting year.

If the owner has several apartments, you can use the benefit to the housing where the highest tax is appointed.

Taxes in transactions with apartments

Buying residential apartments does not require paying taxes!

The tax will have to pay in the process of selling real estate. Its amount directly depends on how much the object is in possession:

More than five years - no need to pay.
Up to five years - the amount of deductions is 13% of the difference obtained between the cost of buying and selling real estate.
If the object was acquired or inherited, 13% tax is appointed in three years.

The owner of the apartment can get deduction. It is 250 thousand rubles. To get it, the owner must be an official taxpayer and resident of the Russian Federation.

Conclusion

Apartments, like any other real estate is taxed.
The amount of tax deductions depends not only on the purpose of the room, but from many other factors.
Moscow has its own rules for accrualing the tax on the apartments.
In a certain case, tax breaks can be issued.