From January 01, 2015 property tax individuals in Moscow, inspections of the Federal Tax Service of Russia are determined by the cadastral value of the relevant real estate. What formula is used to calculate it in 2017 for 2016? More on this in our consultation.
New Approach
The tax on property of individuals in Moscow for 2016 has its own calculation features. First, we recall that the tax authorities themselves calculate its value, and then the final amount payable is sent as part of a consolidated notification.
Secondly, 2016 is the second tax period in terms of the tax under consideration, when Moscow conducts the calculation of property tax on the basis of the cadastral valuation of the capital's real estate.
On the territory of Moscow cadastral value objects capital construction approved by the Decree of the same name of the Government of the capital dated November 21, 2014 No. 688-PP (as amended by resolutions dated December 09, 2014 No. 747-PP, dated December 26, 2016 No. 937-PP and dated September 28, 2017 No. 725-PP).
According to the law, in 2017 Moscow establishes the basis for calculating property tax for each object as its value according to the cadastre. And it, in turn, is listed in the Unified State Register of Real Estate (EGRN) as of January 01 (in our case, 2016, which acts tax period). Art. 403 tax code RF.
The cadastral value of the object is established according to the rules of the legislation on appraisal activities. And in particular, the Law of July 29, 1998 No. 135-FZ<Об оценочной деятельности в РФ˃.
Based on Article 408 of the Tax Code of the Russian Federation, the amount of tax for the first 4 tax periods from the beginning of the application of the cadastral value to the base for it in the region is calculated taking into account special reduction factors.
1. Organizations on DOS(including separate subdivisions with a separate balance sheet), which have fixed assets on their balance sheet that are recognized as an object of taxation for property tax.
2. Organizations on the simplified tax system and UTII, owning .
3. Organizations on ESHN for some property.
Corporate property tax: real estate
All real estate is subject to this tax, except for land plots and other objects of nature management (clause 1, clause 1, clause 4, article 374 of the Tax Code of the Russian Federation).
Moreover, real estate taxation has its own peculiarities. So, organizations on DOS must pay property tax in relation to:
- real estate listed on the balance sheet as fixed assets;
- residential real estate that is not accounted for according to accounting data as fixed assets.
Organizations on the simplified tax system and UTII pay tax (clause 1 of article 378.2 of the Tax Code of the Russian Federation) if they own:
- , for example, shopping centers or premises in them. A complete list of such real estate is given in paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation;
- residential real estate, which is not accounted for on the balance sheet according to accounting data as a fixed asset.
Organizations on the Unified Agricultural Tax pay tax on property that is not used in the production of agricultural products, primary and subsequent (industrial) processing and sale of these products, as well as in the provision of services by agricultural producers (clause 3 of article 346.1 of the Tax Code of the Russian Federation).
Corporate property tax: movable property
The tax on movable property has not been paid since 01/01/2019 (Federal Law of 08/03/2018 No. 302-FZ).
Corporate property tax: tax base
As a general rule, the tax base is the average annual value of the property, but in respect of the tax is calculated based on its cadastral value (Articles 375, 378.2 of the Tax Code of the Russian Federation).
Property tax of legal entities: reporting periods
Reporting periods for property tax depend on the tax base (clause 2, article 379 of the Tax Code of the Russian Federation):
By the way, regional authorities may not establish reporting periods (clause 3, article 379 of the Tax Code of the Russian Federation).
Tax period for property tax
The tax period for property tax of organizations is the same for all (regardless of the value of the property, on the basis of which the tax is calculated) and is equal to a calendar year (clause 1, article 379 of the Tax Code of the Russian Federation).
Corporate property tax rate
Regional authorities have the right to set the property tax rate themselves, but its amount cannot exceed the rate established by the Tax Code (clause 1, article 380 of the Tax Code of the Russian Federation). This rate is generally 2.2%.
At the same time, it is allowed to establish differentiated tax rates depending on the categories of taxpayers or property recognized as an object of taxation (clause 2 of article 380 of the Tax Code of the Russian Federation).
If the regional authorities have not set their own corporate property tax rates, then the tax is calculated based on the rates specified in the Tax Code of the Russian Federation (clause 4, article 380 of the Tax Code of the Russian Federation).
Calculation of corporate property tax
The tax calculation based on the average annual value of the property differs from the tax calculation based on the cadastral value.
And here it is important to note that when calculating the tax based on the average annual value, it is not necessary to take into account real estate, the tax in respect of which is calculated based on the cadastral value.
Calculation of advance payments and tax based on the average annual value of the property
To calculate the advance, you will need to determine the average value of the property (clause 4 of article 376 of the Tax Code of the Russian Federation):
Having determined the average value of the property, you can calculate the amount of the advance payment (clause 4 of article 382 of the Tax Code of the Russian Federation):
To calculate the annual tax amount, you need to determine the average annual value of the property:
The tax calculation looks like this:
At the end of the year, you need to pay extra to the budget by the amount calculated according to the formula:
Calculation of advance payments and tax based on the cadastral value of the property
To understand how much advance payment you need to pay to the budget, you need to make the following calculation (clause 12, article 378.2 of the Tax Code of the Russian Federation):
The annual tax amount is determined by the following formula:
And the amount of tax payable at the end of the year is calculated as follows:
Deadline for paying corporate property tax
The deadline for paying property tax is established by the laws of the constituent entities of the Russian Federation (clause 1, article 383 of the Tax Code of the Russian Federation).
For example, owners of Moscow property must pay tax at the end of the year no later than March 30 of the year following the reporting one (clause 1, article 3 of the Law of the City of Moscow dated 05.11.2003 N 64). And the deadline for payment for payers of property tax in the Republic of Tatarstan is April 5 of the year following the reporting year (part 3, article 4 of the Law of the Republic of Tajikistan dated November 28, 2003 No. 49-ZRT).
Deadline for payment of advance property tax payments
The deadlines for the payment of advance payments, as well as the deadline for paying taxes, are set by the regional authorities. And, accordingly, in different regions, these terms may be different.
Submission of reporting on corporate property tax
Payers of property tax must submit reports on this tax in the following terms:
| Type of reporting | When it appears | Submission deadline |
|---|---|---|
| Calculation of the advance payment for property tax (Appendix No. 4 to the Order of the Federal Tax Service of March 31, 2017 No. ММВ-7-21 / [email protected]) | According to the results of the reporting periods | Not later than the 30th day of the month following the reporting period (clause 2, article 386 of the Tax Code of the Russian Federation) |
| Declaration (Appendix No. 1 to the Order of the Federal Tax Service of March 31, 2017 No. ММВ-7-21/ [email protected]) | At the end of the year | Not later than March 30 of the year following the reporting year (clause 3 of article 386 of the Tax Code of the Russian Federation) |
If reporting periods are not established in your region, then, accordingly, you only need to submit a declaration at the end of the year to the Federal Tax Service Inspectorate.
It is not necessary to submit a calculation and a declaration if the organization does not have taxable property.
The nuances of payment and reporting
Organizations must pay advances/tax at the location of the property:
| Property Location | Where is the tax paid? |
|---|---|
| The property is located at the location of the organization (clauses 3, 6 of article 383 of the Tax Code of the Russian Federation) | In the IFTS, where the organization is registered |
| The property is located at the location of a separate subdivision with a separate balance sheet (Article 384 of the Tax Code of the Russian Federation) | In the IFTS, where the EP is registered |
| Real estate is located outside the location of the organization and the EP (Article 385 of the Tax Code of the Russian Federation) | In the IFTS serving the territory where the property is located |
The same procedure applies to reporting on property tax (clause 1, article 386 of the Tax Code of the Russian Federation).
If the organization owned the property for less than a year
If taxable property was registered not from the beginning of the reporting year or retired during the year, then this fact will not affect the formula for calculating advances/tax based on the average annual value of the property.
If we are talking about property, the tax in respect of which is calculated based on the cadastral value, then advances / tax are calculated taking into account the ownership ratio (clause 5, article 382 of the Tax Code of the Russian Federation). This coefficient is determined by the following formula:
When calculating the number of full months of ownership, you need to consider that:
- if the ownership of cadastral real estate arose before the 15th day of a particular month inclusive, then this month is taken as a full month. If the right to real estate arose after the 15th day of the month, then this month is not taken into account;
- if the ownership of cadastral real estate is terminated after the 15th day of the month, then this month is included in the calculation of the coefficient as a full month. If the right is terminated before the 15th day of the month inclusive, then such a month does not need to be taken into account.
The government changed the real estate tax scheme at the beginning of 2016. If earlier it was calculated on the basis of the inventory value, now the basis for the calculation will be the cadastral value of real estate.
The Russians will have to pay a new tax from the spring of 2017– until 01.10.2017, property owners will pay for 2016.
Will notifications be sent?
The Federal Tax Service can send notifications on property tax (as well as land and transport taxes) until November 1, 2016 - but not everyone will receive paper notifications by mail. Since June 2016, amendments to the Tax Code have come into force, allowing tax authorities to inform citizens (not entrepreneurs) who have connected their personal account on the website of the tax service, only through this service, without paper notifications. According to the Federal Tax Service, there are already more than 20 million such citizens. Tax notices on paper by mail will no longer be automatically sent to them, only upon request, the Federal Tax Service warns.
What's the rate?
For individuals, the tax rate is set at 0.1% of the cadastral value:
- rooms, apartments, houses and other residential premises;
- objects of unfinished construction of the housing stock;
- unified immovable complexes, which include at least one residential building (residential building);
- garages and parking spaces;
- outbuildings, up to 50 sq. m., inclusive, and which are located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction.
At the same time, the laws of the federal cities of Moscow, St. Petersburg and Sevastopol may increase the tax rate, but not more than 3 times.
How to calculate property tax?
The calculation of real estate tax provides for the existence of certain tax deductions, according to which a person does not have to pay tax for:
10 sq.m, if they are located in a privatized (it is this fact that you need to pay the most close attention to) a room in one apartment;
20 sq.m of the whole apartment;
50 sq.m of a private house or utility room.
Those who are interested in how to calculate the new property tax in 2017 can immediately be reassured by the fact that this is relatively easy to do. You just need to know the cadastral value of your property (you can do this on one of the web resources, you just need to choose official sources, because otherwise the data obtained can be considered unreliable), after that, with the help of representatives of the local municipality, you will need to find out the percentage tax rate, and then calculate the corresponding depreciation (here it will be quite difficult to do without the help of a specialist, because they have the appropriate formulas for calculating this indicator).
For the first four years from the beginning of the application of the cadastral valuation, the amount of tax will increase gradually (from calculated according to the inventory value to the calculation according to the cadastre) using decreasing coefficients: in the first year - 0.2, in the second - 0.4, in the third - 0.6 , in the fourth - 0.8 and will reach a maximum in the fifth year. Now in Moscow, a coefficient of 0.2 is applied to the amount of tax for 2015 for all objects, with the exception of administrative, office, retail buildings and commercial facilities.
From January 1, 2016, 3 years and 5 years is the minimum period during which a person must own real estate by right of ownership, and if this minimum period is not met, then the tax will have to be paid.
Here is an example of calculating property tax
First you need to calculate the area of \u200b\u200bthe premises from which the tax will be levied. For example, the tax-free part for a house is 50 sq.m., for an apartment - 20 sq.m., and for a room - 10 sq.m. That is, you should deduct the non-taxable part from the property area. For example, the area of the apartment is 54 sq.m. With a deduction, the area will be 34 sq.m.
Determine how much it will cost according to cadastral plans for 1 sq.m. real estate. For example, the cadastral value of 4 million rubles. we will divide by the total area - 54 sq.m. Total we get - 74074.074 rubles.
Calculate the tax base. In our case, the tax is charged on 34 sq.m. We multiply the resulting cost of 1 sq.m. real estate at 34 and get 2,518,519 rubles.
We determine the interest rate. In this case, it is 0.1%.
Calculate the tax amount. The amount received in paragraph 3 should be multiplied by the interest rate. Total we get: 2519 rubles.
From 2015 to 2017, according to Article 408, there are different reducing coefficients for tax. Calculate the tax using the following formula:
2017: (2519 rubles - 83.33 rubles) x 0.6 + 83.33 rubles. = 1544 rubles.
Tax exemption
In order for the owner to be exempted from paying personal income tax on income received from the sale of a property, it is necessary that he own this property on the right of ownership for at least three years in the following cases: the property was acquired by inheritance or donation from a family member and / or close relative. In accordance with the Family Code of the Russian Federation, parents, spouses and children are recognized as family members, regardless of whether they are adults or not. And brothers, sisters, grandparents are recognized as close relatives;
Also, the owner is exempt from paying personal income tax, if he owned the apartment for at least three years, which he received in the course of privatization, that is, the apartment should have been received precisely under a transfer agreement concluded with a state or municipal authority. And, in this situation, no agreements on compensation for demolished housing, agreements that were concluded under the programs “Affordable housing for young families” or other similar programs, apply;
A three-year period for exemption from personal income tax also applies if the apartment was received under a life maintenance agreement with a dependent by the rent payer. It should be clarified that real estate acquired under a life maintenance agreement with a dependent is considered received by the rent payer from the moment the agreement is concluded, and not from the moment of execution. The moment of execution under this agreement is considered when the recipient of the annuity has died and, accordingly, the annuity agreement has been executed in full. However, the rent payer acquires ownership of the apartment from the moment the contract is concluded. And, accordingly, if the contract was concluded three or more years ago, and executed six months ago, then, in any case, the rent payer is exempt from paying personal income tax.
We wish you to have the lowest real estate tax!
The residents of Yekaterinburg have only two months left to pay property tax. Many have already received notifications with a payment deadline of December 1, 2017. At the same time, a surprise awaited residents of many regions of the country - the tax on real estate, that is, apartments, houses and garages, suddenly increased. The reason is simple: the size of the tax began to be calculated in a new way. What can the Sverdlovites expect in this case?
SVERDLOVSK REGION PAYS TAX ON INVENTORY COST OF REAL ESTATE
We hasten to reassure right away that the Urals will not be affected by the changes. At least this year. The fact is that many regions have switched to a new principle for calculating the amount of tax. Previously, they conducted it on the basis of the inventory value of the property. Now they began to take into account the cadastral value.
“These are two different tax bases,” explained Pavel Vanyashin, head of the property taxation department of the Federal Tax Service for the Sverdlovsk Region. – Inventory value is the estimated value that was carried out by the technical inventory authorities as of January 1, 2013. It is multiplied by the deflator coefficient (set every year, taking into account changes in consumer prices for goods, - Ed.). The cadastral value is set by the regional government. This information is entered into the state real estate cadastre, and is also submitted to the tax authorities. Based on it, taxes are calculated.
The inventory value is calculated based on the degree of wear of the building, as well as the materials from which it was built. She is far from real. The cadastral value takes into account the area in which the house is located, the infrastructure, the degree of comfort of living. It is closer to the real market price of the apartment. Of course, in each case the final amount of the tax may be different, but it is generally accepted that the inventory value of the apartment is still less than the cadastral one.
When calculating the real estate tax on the basis of the cadastral value, the tax increased most among the residents of old apartments, because due to inflation, the inventory value of their square meters was very low - almost symbolic. Those who bought apartments in new buildings will not notice much difference. But for the residents of Yekaterinburg and the Sverdlovsk region, it is still too early to worry about this.
- The decision to switch to the calculation of taxes based on the cadastral value should be made at the regional level, - said Pavel Vanyashin. - In the Sverdlovsk region, such a decision has not yet been made. In 2017, we calculate taxes for 2016 at inventory value. Next year, 2018, we will count them for 2017, also at inventory value. Since this tax law must be adopted before the start of the taxation period, the next year from which, perhaps, we will pay tax calculated on the basis of the cadastral value is 2018.
Again, this will happen if our region makes such a decision in the near future. In this case, notifications with new prices will come to us only in 2019. You can find out the inventory value of your apartment at the Bureau of Technical Inventory of Yekaterinburg. It is from there that this information is received by the Federal Tax Service for the Sverdlovsk Region.
– You can come to our office at Weiner, 9a and order a certificate. The cost is 1000 rubles. Issued immediately, - explained in the BTI of Yekaterinburg. - You need to take your passport and a certificate for an apartment with you. But the figure will be for 2013, because since then we have ceased to operate with coefficients. The inventory value was replaced by the cadastral one. Therefore, if you already have the figure for 2013, then you can not order a certificate.
IS IT POSSIBLE TO SAVE
Save money on property taxes. But there are perks. The list of categories of citizens that are included in it is quite extensive. So, it has Heroes of the Soviet Union and the Russian Federation, disabled people of groups I and II, participants in the Great Patriotic War, military personnel ... The full list can be found on the website nalog.ru.
“In order to receive a tax exemption on the property of individuals, a corresponding application and the necessary documents confirming the right to a privilege can be submitted to any tax authority of your choice,” the Federal Tax Service for the Sverdlovsk Region reported. - You can pre-register for an appointment with the inspection using the service on the website of the Federal Tax Service of Russia “Online appointment for an appointment with the inspection”.
For example, persons who participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents at nuclear installations at weapons facilities and military facilities are exempted from paying the tax in full.
Real estate tax rate for individuals in Yekaterinburg in 2017
Object worth up to 300,000 rubles (inclusive) - tax rate 0.1%
An object worth more than 300,000 rubles up to 500,000 rubles (inclusive) - tax rate 0.25%
An object worth over 500,000 rubles - the tax rate is 2,500 rubles + 1% of the amount over 500,000 rubles.
The fight against coronavirus: all arriving from abroad in Russia will have to undergo mandatory quarantine Fight against coronavirus: disinfection measures have been strengthened at the MCC and Lastochka electric trains Fight against coronavirus: Muscovites invited to virtual tours of museums and exhibitions of the city Fight against coronavirus: the construction of the building of the infectious center in New Moscow has begun The fight against coronavirus: information about the restriction of the work of supermarkets and markets is not true Fight against coronavirus: Moscow Government introduces online consultations for capital exporters Coronavirus fight: ambulance on high alert The fight against coronavirus: the Mayor of Moscow asked employers to transfer part of the employees to remote work Fight against coronavirus: students of four metropolitan universities are switching to distance learning The fight against coronavirus: the list of countries of the "quarantine zone" has been expanded, upon returning from which Muscovites must observe the regime of self-isolation The fight against coronavirus: until April 10, leisure activities with the participation of citizens in the open air are prohibited in Moscow
This is stated in the decision of the chief sanitary doctor of the Russian Federation Anna Popova. Isolation will be carried out at home, if this is not possible, citizens will be placed in an observatory.
Sanitization of the passenger infrastructure of stations and transport hubs of the Moscow Central Circle has been strengthened in order to prevent coronavirus, as well as seasonal influenza and SARS, the press service of the Moscow Railway reported.
Due to the spread of the coronavirus, many institutions in the capital were closed to visitors, but the cultural life of the city continues. Museums, libraries and cultural centers offer projects that can be found online. The full list of projects is available on the mos.ru website.
“Concrete foundations have already been prepared. The block consists of 12 buildings, including laboratory, utility and sanitation buildings. In the near future, we will start building an intensive care unit - 16 more buildings, including a single complex of 10 intensive care buildings for 250 beds," said Deputy Moscow Mayor for Urban Planning Policy and Construction Andrey Bochkarev.
“Large markets, grocery stores and supermarkets continue to operate. Information about their closure is not true," said Alexei Nemeryuk, head of the Department of Trade and Services of the City of Moscow.
The Moscow government is launching pilot projects to support metropolitan exporters in the current epidemiological situation in the world. Thus, meetings of Moscow companies with foreign partners are being transferred online. This was reported in the Department of investment and industrial policy of the city of Moscow.
The Moscow ambulance has been on high alert since the first day of the threat of the spread of coronavirus infection. A specialized call center has been created on the basis of the ambulance service. Its main goal is, according to the lists formed by Rospotrebnadzor, to clarify the location of persons who are likely to be infected with coronavirus, for example, after returning from countries with a high increase in the incidence. And, if necessary, organize the sampling of biomaterial for analysis for COVID-19.
“Dozens of enterprises and organizations have voluntarily transferred their employees to work remotely. Under the circumstances, I am asking all employers in the city of Moscow to follow their example and, if possible, transfer some of your employees to work from home. This is especially true for women, whose children will not go to school in the coming weeks. By doing so, you will make a huge contribution to the fight against coronavirus infection,” said Moscow Mayor Sergei Sobyanin in his blog.
