The tax inspectorate continues to send out "letters of happiness" to Russians - notifications about the payment of property taxes. Many Russians are eligible for property tax benefits. How to properly apply for a benefit, says the lawyer of the site "".

Who is eligible for personal property tax benefits?

1. Federal beneficiaries (Article 407 of the Tax Code of the Russian Federation, full list)

• disabled people of groups I, II, disabled since childhood;
• Heroes of the Soviet Union and Heroes of the Russian Federation, holders of the Order of Glory of three degrees;
• participants in the Civil War, the Great Patriotic War, military operations to defend the USSR from among the military personnel who served in military units, headquarters, institutions as part of the army, and former partisans; combat veterans;
• "Chernobyl victims", citizens who received or suffered radiation sickness or became disabled as a result of nuclear tests;
• military personnel and citizens dismissed from military service for health reasons, by age, due to organizational and staff measures, with a total duration of military service of 20 years or more;
• family members of servicemen who have lost their breadwinner, parents and spouses of servicemen and civil servants who died in the line of duty;
• pensioners receiving pensions, men over the age of 60 and women over the age of 55 receiving a monthly life allowance;
• combatants in Afghanistan;
• and some other categories of citizens.

Federal beneficiaries are granted a personal property tax exemption in the amount of tax payable.

2. Local benefits

Local self-government bodies, the authorities of Moscow, St. Petersburg and Sevastopol have the right to establish additional property tax benefits. The size of local benefits in each municipality may be different. You can find out what benefits are available in your municipality using the special service of the Federal Tax Service - Reference information on rates and benefits for property taxes.

3. Tax deductions

In addition to benefits for certain categories of citizens on property tax, you can get a tax deduction. This is the amount by which the tax base for a particular property is reduced. You do not need to submit a special application for deductions, they rely on all owners of apartments, rooms, residential buildings, and the tax authorities will take them into account on their own in your tax notification.

Property tax deductions

• for apartments - cadastral value of 20 sq.m. total area (subtracted from the cadastral value of the entire apartment);
• by rooms — cadastral value of 10 sq.m. room area (subtracted from the cadastral value of the entire room);
• for residential buildings - cadastral value of 50 sq.m. the total area of ​​the house (subtracted from the cadastral value of the residential building);
• for a single real estate complex, which includes at least 1 dwelling or residential building - 1 million rubles (deducted from the cadastral value of the UNK).

If the object belongs to several owners, the deduction will still be given one for the entire object, and the resulting tax will be divided among the owners according to their shares in the right to this property. If your property is so small that using the deduction results in a negative number, you don't have to pay tax on that property at all.

What property can receive a property tax exemption?

Beneficiaries can choose the object for which they will be entitled to a property tax exemption. You can choose from the following objects:

• living quarters (room, apartment);
• residential building (including garden houses, country houses);
• garage;
• parking place;
• economic construction or building with an area of ​​not more than 50 sq.m. on a land plot provided for individual housing construction, dacha or personal subsidiary farming, for gardening or horticulture;
• specially equipped premises, structures that are used as a studio, atelier, creative workshop (the benefit is given only for the period of such use and only to individuals professionally engaged in creative activities);
• residential premises that are used for a non-state museum, library, gallery open to the public (similarly, a benefit can be issued only for the period of such use and only for individuals professionally engaged in creative activities);
• other real estate objects - if so decided by the local authorities.

Conditions for obtaining a property tax exemption

• The benefit can be issued only for one object of each type of your choice. If you own several apartments, apply for a discount on one of them (which is more profitable). You will have to pay tax on other apartments owned.
• The object for which the benefit is requested must be owned by the beneficiary. If the beneficiary is simply registered or lives in someone's apartment, it is impossible to apply for a tax exemption for this apartment.
• A benefit cannot be requested for an object that is used in business activities.
• If you are eligible for a benefit for several reasons (for example, as a group I disabled person and a combat veteran), the benefit will still be provided only for one property of each type.

How to apply for a property tax exemption

1. Gather a package of documents:
   - + + documents confirming the right to a benefit (for example, a pension certificate, a certificate of a disabled person, etc.). If you are eligible for land and transport tax relief, you can apply for it with the same application.
2. Submit an application with attachments to any tax office.
   The Federal Tax Service recommends doing this before May 1, until the distribution of notifications on property taxes has begun. But in general, you can submit a notification about the choice of taxable objects for which you want to receive a benefit until November 1.

Benefits can be applied for:

• personally to the tax office (in addition, take a passport and original documents confirming the right to a benefit), as well as by proxy;
• through the taxpayer's Personal Account on the official website of the Federal Tax Service (to obtain a login and password for your personal account, contact any tax office with a passport);
• by mail (preferably by registered mail with acknowledgment of receipt or by a valuable letter with a description of the attachment and notification).

Do I need to recertify my eligibility for property tax relief every year?

No, you do not need to apply for this tax benefit every year. It is enough to contact the tax office once and provide all the necessary documents. Just indicate in your application the period of validity of the property tax relief - indefinitely.

Important: the benefit will remain in effect until it is revoked by the relevant law. Therefore, it is still better to check the relevance of your benefits annually on the website of the Federal Tax Service.

What happens if I don't claim the property tax relief?

If you yourself do not choose the object for which you want to receive a property tax exemption, the tax office will provide the exemption on its own. In this case, the benefit will be taken into account for one object of taxation of each type with the maximum calculated amount of tax.

Property tax for 2016 must be paid no later than December 1, 2017. You can view your property tax notice at

Personal property tax is a local tax. It is established by the Tax Code of the Russian Federation and the regulations of the bodies of municipalities (clause 1, article 399 of the Tax Code of the Russian Federation). Accordingly, tax benefits for the property of individuals are established both by the Tax Code of the Russian Federation and by local “laws”.

"Federal" tax benefits on the property of individuals

For many categories of taxpayers, the Tax Code of the Russian Federation provides for property tax benefits. The beneficiary has the right not to pay this tax, but only for one property of each type, out of all that he owns (clauses 3, 4 of article 407 of the Tax Code of the Russian Federation). That is, if a citizen is the owner of several apartments, then he may not pay tax on only one of them. At the same time, the “preferential” real estate object should not be used by him in entrepreneurial activities (clause 2 of article 407 of the Tax Code of the Russian Federation).

So, the right to exemption from property tax of individuals, taking into account the above conditions, have (clause 1 of article 407 of the Tax Code of the Russian Federation):

• pensioners;
• pre-pensioners;
• disabled people of I and II disability groups, disabled since childhood, disabled children;
• military personnel, as well as those dismissed from military service for certain reasons (upon reaching the age limit, health status, etc.);
• parents and spouses of military and civil servants who died in the line of duty;
• family members of servicemen who have lost their breadwinner;
• citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries;
• persons entitled to social support, tk. were exposed to radiation as a result of the Chernobyl disaster, the accident in 1957 at the Mayak plant, nuclear tests at the Semipalatinsk test site;
• persons who were directly involved in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;
• persons who received / survived radiation sickness or became disabled as a result of tests, exercises, other work related to nuclear installations, including nuclear weapons and space technology;
• Heroes of the Soviet Union and Heroes of the Russian Federation, persons awarded the Order of Glory of three degrees;
• participants in the Civil War, the Great Patriotic War, other military operations to defend the USSR, veterans of military operations;
• civilians of the Soviet Army, Navy, Department of Internal Affairs and state security who held positions in military units, headquarters and institutions of the army during the Great Patriotic War, or persons who participated in the defense of cities, which is counted by them in the length of service for the appointment of a pension on preferential terms;

Persons who conduct professional creative activities in their specially equipped workshops, ateliers, studios are also exempt from paying tax (in terms of the tax that these premises are subject to).

And absolutely all individuals are granted a privilege in relation to outbuildings with an area of ​​\u200b\u200bno more than 50 square meters. meters located on land plots for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction.

"Local" property tax incentives

Other tax benefits not provided for by the Tax Code of the Russian Federation may be prescribed in the regulations of municipalities. Information about them can be found at

Annual tax payments are obligatory for owners of transport, land plots and real estate objects. The changes in the real estate tax rate adopted in 2016 in 18 regions have excited many owners. The fact is that after testing in some subjects of the federation, the new system will be introduced everywhere. The meaning of the innovation is that the tax is calculated from the cadastral value of the property, instead of the previous inventory.

The new tax system will lead to a significant increase in property tax, the application of adjustment factors and a higher cadastral valuation. Pensioners were included in privileged categories, previously exempted from property tax. Land and transport taxes were set at the discretion of the regional authorities. This article will tell how the innovation will affect non-working citizens who have gone on a well-deserved rest, or who have a disability group.

Despite further changes in the taxation of property of citizens, pensioners do not have to pay tax on real estate. At the same time, a significant addition to the legal norm appeared. One object from each group of real estate is not taxed. In other words, a pensioner will not be required to pay tax for one garage, country house and apartment. If the owner has several objects of the same status, then he will have to choose only one property.

For example, if he owns two apartments, the beneficiary is exempted from paying for one self-selected living space. The second is taxed on a general basis. If the owner has not provided written instructions, then the object exempted from payment is selected by the employees of the Federal Tax Service. According to the rules, no tax is levied on the apartment with the highest cadastral value. It must be remembered that tax exemption for any reason is carried out at the written request of the taxpayer.

In this case, the pensioner will need to write a standard form application, provide his passport and TIN certificate. Real estate must not serve a commercial purpose. If a pensioner owns a communal room, shared ownership in an apartment, or joint ownership with other family members, then it will be necessary to allocate shared ownership, which will not be taxed.

Pensioners can count on the tax deduction laid down in the tax scheme. The room is given 10 square meters. m, the apartment is provided with 20 sq. m, homeownership can require 50 sq. m of tax-free area. In other words, if the apartment has an area of ​​42 sq. m, then the issue of taxation applies to only 42-20 = 22 square meters. m. Regional governments have the right to adjust the federal settings, change the size of the non-taxable area.

There is a list of persons exempt from property tax in the Tax Code. At the local level, the right to cancel or change the transport, land and property tax is decided for each category of pensioners separately. For example, tax benefits are eligible to claim the following categories of pensioners:

• participants of the Great Patriotic War and persons equated to them;
• citizens who, by virtue of their official duties, were involved in nuclear and radiation tests;
• disabled children of all degrees;
• citizens with disabilities of groups 1 and 2;
• Heroes and holders of the Order of Glory of all degrees;
• veterans of the Afghan events;
• military personnel who have retired on a seniority basis;
• pensioners who retired due to their well-deserved retirement.

These pensioners have the right not to pay tax on one object from each status group. If the taxpayer has grounds for receiving benefits, you should personally or through a legal representative contact the Federal Tax Service at the place of residence. If there are several grounds, they do not add up and benefits are received only in one category.

Citizens who have served in the Armed Forces of the Russian Federation or other paramilitary structures are exempt from paying property tax.

There are several legal grounds for granting benefits:

• obtaining 1 and 2 disability groups during service;
• retirement on service (20 years), or loss of health;
• continuation of service after reaching the maximum age for this position.

Military benefits are established at the federal level, military personnel are completely exempt from paying property tax. This will require a personal application or an appeal to the tax office through a legal representative. The state went to meet the employees of the military departments, you can write an application for the return of previously paid taxes. For the past three years before the application, if there are grounds, it is possible to return the paid property taxes in an official manner.

To establish the right not to pay property tax, you must apply in person, via e-mail or regular mail by registered mail with notification. A standard form application is written, a passport and a TIN certificate are presented.

The tax will not be assigned for the reporting year when the right was presented to the tax office. Sometimes employees are asked to present a pension or disability certificate if a citizen has recently issued a pension and the information has not yet entered the state database.

For pensioners who have tax benefits, it is enough to contact the inspectorate at the place of residence. You can also download a sample application from our website, which is up-to-date and accepted by all tax authorities. The application is filled out by hand and should not contain controversial points and fragments that are incomprehensible to read. It should be understood that this is a document of strict accountability, which is the basis for financial benefits.

When contacting in person, the tax officer will check the information about the taxpayer in the database. According to available information, the ownership of the property will be established. Since the pensioner is exempt from tax payment for one object of each type, you will need to make your choice and indicate it in writing. For example, a pensioner is the owner of two garages for which he has certificates of ownership. You will need to make a choice, one object will be exempt from property tax, the second will need to be paid on a general basis.

The choice is made before November 1 of the reporting year, if the owner has not indicated an object exempt from tax, then the choice is made automatically. The property with the highest amount of tax collection is exempted from payment. A pensioner can determine his rights on the Internet, having access to his personal account. To start it, you should receive a tax registration sheet with a password. In your personal account, you can track the status of tax accruals, pay the assigned amounts and resolve tax issues in a working order.

Are pensioners exempt from paying property tax?

Taxes play an important role in the life of every person. These payments often cause a lot of trouble for the population. Some categories of the population have tax benefits in Russia. They completely or partially exempt the citizen from this or that payment. Can pensioners receive such a bonus from the state? How do I apply for a property tax exemption? What information can be useful to every citizen to bring the idea to life? All this will be discussed later.

About property tax

The first step is to understand what kind of payment we are talking about. What is property tax?

This fee is an annual mandatory payment. It is produced by all owners of various property. Transport is not included in this list. In order to pay for the use of a car, there is a separate transport tax.

A study fee is usually paid for:

• residential and non-residential premises;
• dachas;
• Houses.

The tax is charged to all taxpayers. They can be both ordinary citizens and entrepreneurs/legal entities. What can be said about the rights of pensioners regarding this fee? Do they have to pay for the property? If older people have benefits, how to apply for them correctly?

Property and pensioners

In fact, everything is much simpler than it seems. It's no secret that pensioners in Russia are permanent beneficiaries. Older people have the right to a variety of support from the state. And taxes are no exception. What can be said about property payments? Should they be paid by citizens who have gone on a well-deserved rest?

Tax incentives for property tax pensioners are currently provided throughout Russia. This means that older people can be completely exempt from paying tax for an apartment, house or cottage. In some cases, you can get a discount on the incoming invoice.

The main thing to remember is that there are property tax benefits for pensioners. But how to get it? What knowledge can be useful to an elderly person in the implementation of the task?

Restrictions

Previously, in Russia there were no clear guidelines regarding the topic being studied. Property taxes existed for everyone, but pensioners could not pay them. In 2004, changes to the Tax Code of the Russian Federation brought some clarity to benefits for the elderly.

For example, it is worth paying attention to the fact that not all property implies the exemption of old people from paying tax. A citizen must own the following objects:

• apartment;
• room;
• House;
• dacha;
• a building / room that is used for creativity;
• outbuilding up to 50 square meters with a total area;
• garage;
• place for a car.

All other property is legally taxable under any circumstances. Therefore, pensioners do not have any benefits on them. In the same way as other beneficiaries in Russia.

About the value of the property

But that's not all the restrictions. There is one more small nuance that everyone will have to know about. Want to avoid paying property taxes? Benefits for pensioners in 2016-2017 are offered exactly the same as before. The conditions for their appointment and the procedure for applying for them have not changed in any way.

Accordingly, all restrictions remain the same. For elite housing, you can not get a benefit for pensioners. This applies only to property whose value exceeds 300,000,000 rubles. We are talking about the cadastral price.

It follows that if we are talking about an ordinary room, apartment, house or cottage, every pensioner will be able to apply for a benefit. In other cases, the citizen simply does not have the right to do so.

Where to go for help

What bodies are involved in the task? Benefits for pensioners on the property tax of individuals are expressed by the complete exemption of the taxpayer from this payment. A similar opportunity is issued in one of several places.

Where exactly to apply? A citizen can:

• go to the Federal Tax Service at the place of your residence / registration;
• use the services of the MFC (in some regions);
• apply for property tax benefits (pensioners) through the "Gosuslugi".

Most often, it is the first scenario that occurs in practice. Registration of tax benefits directly through the Federal Tax Service is the fastest and most correct solution.

Several conditions of a single whole

But the important information for the pensioner does not end there. There are several simple conditions for granting benefits. What is it about?

Property tax benefits for retirees are offered in all regions of the country. Only for this you need:

1. Be retired. Be sure to retire. In this case, the citizen can continue to work.
2. Own the property listed above. It doesn't matter if the only citizen is the owner or not. Shares are also exempt from payment.
3. The property owned by the pensioner must not be involved in entrepreneurial activities.

It follows that property tax benefits for pensioners will most often be provided in full. The main thing is to own a house / apartment / room / cottage, and also not to associate the object of taxation with entrepreneurship.

One taxpayer and many properties

Sometimes it happens that a citizen owns a lot of different property. This is a very common situation. Are there any property tax exemptions in this case? For pensioners, this issue is extremely important. Especially for owners of several objects of property taxation.

In Russia, older people are entitled to property tax benefits for only one object of each type. What does it mean?

For example, a citizen owns two dachas and three apartments. In this case, for 1 dacha and 2 apartments, a tax on the property of individuals will be charged. Benefits for pensioners, as already mentioned, are offered only in relation to one object of taxation in one category or another. The applicant himself can choose which account he needs to be exempted from paying.

deductions

But that's not all. The property tax relief for retirees is only in addition to the standard tax deductions. They are for all citizens. Deductions were sent to reduce the tax base required to calculate the property tax.

Thus, older people are entitled to both benefits and deductions. This feature will please citizens with a large amount of property.

Among the deductions, there is a decrease in the cadastral value of real estate by:

• 20 "squares" - apartment;
• 10 square meters - a room;
• 50 "squares" - at home.

Accordingly, at first citizens receive a deduction, then they already apply for benefits if necessary. But how to do that?

Registration procedure

There is no significant paperwork involved. Benefits for pensioners on the property tax of individuals are issued according to general rules. A citizen must apply to the Federal Tax Service with an application in the prescribed form. A certain package of documents is attached to it. Applications must be submitted by November 1st of any given year.

In general, the process for applying for a property tax exemption looks like this:

1. Collection of documents. A complete list of them will be offered to attention a little later.
2. Writing an application. Usually it is either filled out on the spot, or drawn up in a free form, taking into account the rules for conducting business correspondence.
3. Submission of documents with an application to the Federal Tax Service.
4. Waiting for an answer.

It is quite easy to exempt a pensioner from property taxes. The main thing is to collect a complete package of documents. Property tax benefits for pensioners will be issued in this case without much difficulty. They simply do not have the right to refuse a citizen. However, you will have to pay for the property until the person decides to apply for additional tax support from the state.

Documentation

Now a little about what documents an elderly person may need to bring his idea to life. In fact, everything is much simpler than it seems. Can a military pensioner apply for the studied bonus? Property tax benefits are offered to all people of retirement age. And the military as well. The main thing is to take into account all the previously listed features, as well as prepare a certain package of papers.

Among the documents required to apply for tax benefits, there are:

• identification;
• application for the appointment of benefits;
• pensioner's ID;
• military ID (if available);
• military ID (if any);
• documents indicating the ownership of a particular property;
• TIN (if any).

Nothing else is required. A citizen submits all of the above documents, along with copies, to the tax service, and then waits for a response. Usually, the accrual of tax simply stops, and the payments do not come to the name of the pensioner.

There is a benefit, the payment has arrived

What if a person applied for a property tax exemption, but the payment still came in his name? In this case, the pensioner must:

1. Remember when the benefit was issued. If the application was submitted before November 1, you can simply not pay the invoice.
2. Pay the invoice. This scenario is relevant if a citizen decides to declare his rights after November 1 of a particular year.
3. Notify the tax office about the received receipt. It is possible that it was sent by mistake.

If a citizen paid the tax, and then remembered that he applied for a benefit, you can demand a refund. To do this, you will have to contact the tax office with the appropriate request. All the previously listed papers are attached to the application, but their list is supplemented by property tax receipts and details of the account to which the money must be transferred. This right belongs to every pensioner and to any owners who have paid tax in excess of the due.

Results

An application from a pensioner to apply for a study opportunity looks something like this:

I, (name of the applicant), request that I be granted a property tax relief for (type of property) located at: (address). Documents indicating ownership rights are attached.

We have brought to your attention the corresponding sample of the application. Benefits for pensioners (tax on property, transport, and so on) are provided only after submitting a relevant request. Up to this point, you will have to pay according to the general rules.

Thus, it will not be difficult to apply for property tax benefits for pensioners. This operation does not require any special knowledge and skills.

Personal property tax is a tax paid by owners of apartments and other real estate

The tax paid in the city of Moscow goes to the city budget and, along with the receipts of other taxes, ensures the fulfillment of the city's obligations in the field of social support for citizens, improving housing conditions, providing quality healthcare, education, implementing urban development measures, etc.

In the city of Moscow, this tax is regulated by the Tax Code of the Russian Federation and the Law of the City of Moscow "On the tax on property of individuals".

residential building;

garage or parking place;

TAX RATES IN MOSCOW

	tax rate
up to 10 million rubles
from 10 to 20 million rubles.
from 20 to 50 million rubles.
from 50 to 300 million rubles.

For garages and parking spaces - 0.1%.

For unfinished private residential buildings - 0.3%.

1.2% on tax for 2015 (payable in 2016);

1.3% tax for 2016 (payable in 2017);

1.4% on tax for 2017 (payable in 2018);

1.5% tax for 2018 and subsequent years (payable in 2019 and beyond).

For any real estate with a cadastral value of more than 300 million rubles. – 2%.

For other non-residential real estate (for example, a warehouse, an industrial building) - 0.5%.

TAX DEDUCTION

The tax deduction provides that the following are not taxed:

50 sq.m if you own a residential building;

20 sq.m if you own an apartment;

10 sqm if you own the room.

One tax deduction is provided for each property, it does not depend on the number of owners and whether the owners belong to a privileged category.

The cadastral value of the property in the tax notice you receive by mail with the tax receipt will already be reduced by the cadastral value of the tax deduction.

Example: in an apartment of 60 sq. m are taxed only 40 sq. m.

For more information about the tax deduction, see Section 7 of the Frequently Asked Questions.

FORMULA FOR CALCULATION OF TAX

TAX AMOUNT FOR 2015 = (Ksr * S - H2014) * K + H2014

KSr = cadastral st-t, taking into account the tax deduction = cadastral st-t - (cadastral st-t / area of ​​​​the object) * size of the deduction;

C - tax rate;

K - reduction coefficient (when calculating the tax for 2015, the coefficient is 0.2).

H2014 - the amount of tax for 2014 (determined according to the tax calculation rules in force until 2015);

If you bought or sold property during the year, the tax will only be calculated for the number of months you own or have owned the property.

For more information about tax calculation features, see Section 5 of Frequently Asked Questions.

WHEN SHOULD YOU PAY TAX?

When do I need to pay Personal Property Tax (NIFL)?

THE TAX IS PAYED ONCE A YEAR.

THE TAX AUTHORITIES SEND THE NOTIFICATION FOR THE PAYMENT OF TAX FOR THE CURRENT YEAR BEFORE NOVEMBER 1 OF THE NEXT YEAR. TAX FOR THE CURRENT YEAR MUST BE PAYED BEFORE DECEMBER 1 OF THE NEXT YEAR.

Example: A tax notice for 2015 will be sent to you by November 1, 2016. Tax for 2015 must be paid by December 1, 2016.

For more information about the terms and possibilities of paying tax, see Section 8 of the Frequently Asked Questions.

INDIVIDUAL PROPERTY TAX BENEFITS

FEDERAL BENEFITS

You are eligible for a benefit if you belong to one of the following categories of citizens and can confirm this with one of the following documents (supporting documents are in bold and are listed next to the name of each benefit category):

pensioners receiving pensions appointed in the manner prescribed by pension legislation, as well as persons who have reached the age of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly life allowance - pensioner's ID;

disabled people of I and II disability groups - disabled person's certificate;

disabled from childhood disabled person's certificate;

participants in the Civil War, the Great Patriotic War, other combat operations to defend the USSR from among the military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans, as well as combat veterans;

Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees - book of the Hero of the Soviet Union or the Russian Federation, order book;

civilians of the Soviet Army, Navy, internal affairs and state security bodies who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were in cities during this period, participation in the defense of which is credited to these persons in the length of service for the appointment of a pension on preferential terms established for military personnel of units of the army in the field, - certificate of a participant in the Great Patriotic War or a certificate of the right to benefits;

persons entitled to receive social support in accordance with the Law of the Russian Federation dated May 15, 1991 No. 1244-1 "On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster", in accordance with the Federal Law dated November 26, 1998 No. 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and the Federal Law of January 10, 2002 No. 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site "- a special certificate for a disabled person and a certificate for a participant in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, a special certificate issued by the executive authorities of the constituent entities of the Russian Federation, as well as a certificate of a single sample issued in the manner determined by the Government of the Russian Federation the Russian Federation;

military personnel, as well as citizens dismissed from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staff measures, having a total duration of military service of 20 years or more - a certificate of a military unit or a certificate issued by a district military a commissariat, a military unit, a military educational institution of vocational education, an enterprise, institution or organization of the former USSR Ministry of Defense, the USSR State Security Committee, the USSR Ministry of Internal Affairs and the relevant federal executive bodies of the Russian Federation;

persons who were directly involved in the special risk units in the testing of nuclear and thermonuclear weapons, the elimination of accidents of nuclear installations at weapons and military facilities; - a certificate issued by the Committee of Veterans of Special Risk Units of the Russian Federation on the basis of the conclusion of the medical and social expert commission;

family members of servicemen who have lost their breadwinner, recognized as such in accordance with the Federal Law of May 27, 1998 N 76-FZ "On the Status of Servicemen" - a pension certificate in which the stamp "widow (widower, mother, father) of the deceased soldier" is affixed or there is a corresponding entry, certified by the signature of the head of the institution that issued the pension certificate, and the seal of this institution. If the indicated family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman;

citizens dismissed from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities were fought - a certificate of entitlement to benefits and certificates issued by the district military commissariat, military unit, military educational institution, enterprise, an institution or organization of the Ministry of Internal Affairs of the USSR or the corresponding bodies of the Russian Federation;

individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology - a certificate of the established form and a certificate of a participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant in 1986- 1987 with a stamp (overprint) "flying personnel that participated in nuclear tests";

parents and spouses of military personnel and civil servants who died in the line of duty - a certificate of death of a military serviceman or civil servant, issued by the relevant state bodies;

individuals engaged in professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used to organize non-state museums, galleries, libraries open to the public - for the period their use - a certificate issued by the relevant authority that gives permission for the use of structures, premises or buildings for the above purposes.

Beneficiaries are exempt from paying tax:

one apartment or room;

one residential building;

one garage or parking space.

For the second (third, etc.) apartment, house, garage, etc., owned by the beneficiary, the tax must be paid.

Example: a pensioner who owns a dacha, a garage and two apartments must pay tax on only one of the apartments.

At the same time, all citizens have the right not to pay tax on one household building on a summer cottage with an area of ​​\u200b\u200bno more than 50 square meters. m (for example, on a barn).

ADDITIONAL MOSCOW BENEFITS

In addition to federal benefits, the following benefits are established in the city of Moscow:

1. Benefits for owners of garages and parking spaces located in office and retail facilities (the list of such facilities was approved by Decree of the Government of Moscow of November 28, 2014 No. 700-PP).

You can find out if the building where your garage or parking place is located is included in the approved list of retail and office facilities using a special service.

More about the benefit:

The exemption is granted in respect of one garage or parking place owned by an individual, with an area of ​​​​not more than 25 square meters:

for the categories of citizens specified in the "Federal Benefits" section - in the form of a full tax exemption (if they did not use the tax benefit established by Article 407 of the Tax Code of the Russian Federation in relation to a garage or parking space);

2. Benefit for owners of apartments located in a building included in the register of apartments, approved by Decree of the Government of Moscow dated October 26, 2016 No. 706-PP.

For more information on this benefit, please see the "Register of Apartments for Benefit Purposes" section.

PLEASE NOTE THAT TAX BENEFITS DO NOT APPLY TO:

real estate used in business activities;

real estate worth more than 300 million rubles.

If you already applied to the tax authorities with an application for a benefit (for example, after you have retired), then you do not need to do this again - the documents you provided earlier will be taken into account further.

If you not previously filed such an application and are entitled to a tax exemption, then in order to be exempt from paying tax, you need to apply to any tax office with an application and submit documents that confirm that you are entitled to a tax exemption.

Register of apartments for the purpose of granting benefits

Benefit for apartments in retail and office buildings in Moscow

In addition to federal tax benefits, the city of Moscow has a benefit for owners of apartments located in office and retail facilities (the list of such facilities was approved by Decree of the Government of Moscow dated November 28, 2014 No. 700-PP).

The exemption is granted in respect of one apartment owned by an individual, which simultaneously satisfies the following conditions:

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

2) the area of ​​the apartments does not exceed 300 square meters;

3) the cadastral value of one square meter of apartments is at least 100,000 rubles;

4) the apartments are not the location of the organization;

5) the apartments are not used by the taxpayer in entrepreneurial activities.

The procedure for the formation of the register of apartments was approved by the Decree of the Government of Moscow dated October 26, 2016 No. 705-PP.

If your apartment meets all the above criteria, then the tax rate for the first 150 sq. m of area is reduced from 1.2% to 0.5% of the cadastral value of apartments (by providing a discount to the calculated amount of tax).

The exemption is valid from the tax for 2015 (payable in 2016) and beyond.

DRAW YOUR ATTENTION TO!

The exemption is not granted for any room in the building included in the approved register of apartments, but only for those rooms that simultaneously meet all of the above criteria!

If you want to learn more about this benefit, please read Parts 4-8 of Article 1.1 of the Law of the City of Moscow dated 11/19/2014 No. 51 "On Personal Property Tax".

FREQUENTLY ASKED QUESTIONS ON INDIVIDUAL PROPERTY TAX

1. General issues
2. Questions regarding taxpayers
3. Tax calculation questions
4. Questions about tax credits
5. Questions about tax deduction
6. Questions about the reduction factor
7. Procedure and terms of tax payment
8. Questions about tax rates

General questions on personal property tax

WHAT CHANGES IN THE RULES OF TAX CALCULATION?

The key change is the transition to the calculation of tax on the cadastral value of real estate. Wherein:

significantly reduced tax rates (in relation to most of the real estate by 3-7 times);

mandatory tax deductions have been introduced that reduce the cadastral value of real estate subject to tax;

in order to limit the abuse of privileges, the procedure for granting them has changed: now the privilege applies only to one object of each type - for example, one apartment, one house, one garage, etc. As a result, the practice is becoming a thing of the past when unscrupulous citizens, in order not to pay tax, registered a large number of real estate objects for beneficiaries. Also, benefits do not apply to real estate worth more than 300 million rubles. and real estate used in business activities.

WHEN DO THE NEW TAX CALCULATION RULES COME INTO FORCE?

IS IT TRUE THAT THE TAX AMOUNT WILL INCREASE SIGNIFICANTLY?

For some owners, the tax may indeed increase, while for others it may decrease.

WHAT PROPERTY SHOULD BE TAXED ON?

The new rules for calculating the tax came into force on January 1, 2015, but for the first time it will be necessary to pay the tax calculated according to the new rules only in the fall of 2016.

You must pay tax if you own:

residential building;

living quarters (apartment, room);

garage or parking place;

an object of construction in progress (for example, an unfinished house);

other buildings, structures, structures, premises (for example, apartments, warehouse, office, shop, car service).

If you are the owner of a share in real estate, you must pay tax only on your share.

Example: if the tax on an apartment is 2,000 rubles, and you own only half of this apartment, then you need to pay a tax of 1,000 rubles.

WHAT NORMATIVE LEGAL ACTS (LAWS, ETC.) REGULATE THE TAX?

Personal property tax in Moscow is regulated by:

Chapter 32 of the Tax Code of the Russian Federation;

Issues regarding payers of property tax of individuals

WHO MUST PAY TAX?

You must pay tax if you own:

residential building;

living quarters (apartment, room);

garage or parking place;

an object of construction in progress (for example, an unfinished house);

other buildings, structures, structures, premises (for example, apartments, warehouse, office, shop, car service).

If you are the owner of a share in real estate, you must pay tax only on your share.

Example: if the tax on an apartment is 2,000 rubles, and you own only half of this apartment, then you need to pay a tax of 1,000 rubles.

SHOULD A MINOR (MINOR) CHILD OWNING AN APARTMENT OR SHARE IN AN APARTMENT HAVE TO PAY TAX?

The tax must be paid by the child's parents as his legal representatives. In their absence, by adoptive parents, guardians or trustees.

DO I HAVE TO PAY TAX ON THE APARTMENT THAT I RENT OR ON THE APARTMENT THAT IS PROVIDED TO ME UNDER A SOCIAL LEASE?

No, they should not, only the owners of real estate objects pay the tax.

Questions on cadastral value and cadastral registration data

What influences the amount of personal property tax (NIFL)?

WHAT IS CADASTRIAL VALUE?

The cadastral value is the value of real estate determined by the state, close to the market value. Depends on the location of the property (county, district), the year of its construction, the material of the walls, its area, the distance to the nearest metro station, the distance to recreation areas (forest, park, etc.), the fact that the property was recognized as emergency, the prices of real transactions with real estate and some other parameters.

WHERE TO FIND OUT THE CADASTRAL VALUE?

You can find out the cadastral value of your real estate using the Online Reference Information on Real Estate Objects Internet service, which is available on the official website of Rosreestr. You can also apply directly to Rosreestr or to the Centers for the provision of public services in the city of Moscow "My Documents".

HOW IS THE CADASTRIAL VALUE OF MY PROPERTY DETERMINED?

The cadastral value is determined by the mass valuation method based on the information contained in a single database for all real estate objects - the State Real Estate Cadastre. When using the mass valuation method, the characteristics that determine the price of real estate on the market are revealed. Using information about these characteristics and the prices of real estate transactions, an assessment model is built, with the help of which the cadastral value of each property is determined. Since the cadastral value is determined by the mass valuation method, it does not take into account the individual characteristics of a particular apartment, which may affect its market value. That is, for example, the cadastral value of an apartment depends on whether it is located in a brick or panel house, but does not depend on the presence or absence of repairs, furniture and appliances, on where the windows of the apartment go. As a result, the cadastral value of a particular object may differ from its real market price - in order to compensate for this imperfection of the mass valuation, the state has introduced a special tax deduction (For more information about the tax deduction, see Section 7 "Frequently Asked Questions"). Independent appraisers are involved in the state cadastral valuation. The results of determining the cadastral value are approved by the Moscow Government and entered into the State Real Estate Cadastre.

WHY DID THE CADASTRIAL VALUE OF MY REAL ESTATE INCREASE?

The cadastral value could increase as a result of the revaluation: the cadastral value in Moscow is approved by the Government of Moscow and regularly (since 2015 once every two years) is reviewed in order to fully comply with changes in prices on the real estate market and take into account the construction of new houses and other real estate objects.

WHAT INFORMATION ABOUT MY REAL ESTATE WAS USED IN DETERMINING THE CADASTRIAL VALUE OF MY REAL ESTATE?

The cadastral value is determined on the basis of information about the location of the property (county, district), the year of its construction, the material of the walls, its area, the distance to the nearest metro station, the distance to recreation areas (forest, park, etc.), the fact of recognition of the property emergency, prices of real real estate transactions and some other information.

I BELIEVE THE CADASTRIAL VALUE OF MY PROPERTY IS DETERMINED INCORRECTLY

If you have information that was used in determining the cadastral value of your property and you think that a mistake was made in determining it (and you have materials confirming your position), then you can contact the Moscow City Property Department.

THE CADASTRAL VALUE INDICATED IN THE NOTICE DOES NOT CORRECT WITH THE DATA OF THE CADASTRAL PASSPORT (OTHER DOCUMENT CONTAINING CADASTRAL REGISTRATION INFORMATION)

The cadastral value of real estate objects is regularly (starting from 2015 once every two years) reviewed in order to fully comply with price changes in the real estate market and take into account the construction of new houses and other real estate objects. Thus, the data on the cadastral value in your cadastral passport may not match the actual data on the cadastral value contained in the State Real Estate Cadastre.

WHAT IS A CADASTRIAL NUMBER?

The cadastral number of a real estate object is a unique number of a real estate object assigned to it when entering information about real estate into a single database of all real estate - the State Real Estate Cadastre.

WHERE TO FIND OUT THE CADASTRIAL NUMBER?

You can find out the cadastral number of your property using the Internet service "Reference information on real estate objects online", which is available on the official website of Rosreestr rosreestr.ru. You can also apply directly to Rosreestr or to the Centers for the provision of public services in the city of Moscow "My Documents".

Questions about inventory value

WHAT IS INVENTORY COST?

The inventory cost is the cost of materials, works and services spent on the construction of real estate, taking into account the depreciation of real estate and changes in prices for building materials, works and services.

WHERE TO FIND OUT THE INVENTORY COST?

The inventory value of your property can be found by contacting the State Unitary Enterprise MosgorBTI or the Centers for the provision of public services in the city of Moscow "My Documents".

Questions on the calculation of property tax for individuals

WHY IS THE TAX INCREASED ON THE OBJECT OF REAL ESTATE WHICH I OWN?

The tax on your property could increase as a result of:

1. transition to taxation of property from the cadastral value (if the cadastral value of your property is higher than the inventory value);
2. applying a higher tax rate to your property;
3. restrictions on the effect of the benefit (for example, before the benefit was valid for all real estate objects in your property, and now only for one object of each type - for example, for one apartment, one summer house, one garage, etc.);
4. a combination of the above factors.

DOES THE AMOUNT OF TAX DEPEND ON THE NUMBER OF REGISTERED PEOPLE IN THE APARTMENT?

No, the tax is paid by the owner of the apartment, regardless of the number of citizens registered in it.

HOW TO CALCULATE TAX IF I BECOME (OR CEASED TO BE) THE OWNER OF A REAL PROPERTY DURING THE YEAR ( FOR EXAMPLE, BUY OR SELL)?

The tax is paid in proportion to the number of full months during which your property was owned.

In this case, when calculating the tax for the seller, the month in which the object was sold is taken into account if the sale occurred after the 15th day of the month. And for the buyer, the month of purchase is taken into account if the object was purchased before the 15th day of the month (including the 15th day).

HOW IS THE TAX ON NON-RESIDENTIAL PREMISES (SUCH AS APARTMENTS) CALCULATED?

For non-residential premises (for example, for apartments, warehouses), the following rates are set:

2% if the non-residential premises are located in a shopping or office center, which is included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation. You can check whether the shopping or office center where your premises are located is included in the list of real estate objects for which the tax base is determined as their cadastral value on the website of the Department of Economic Policy and Development of the City of Moscow;

2% if the cadastral value of the object is more than 300 million rubles;

0.5% for all other cases.

HOW TO CALCULATE TAX IF THE OBJECT OF REAL PROPERTY IS IN COMMON SHARED OWNERSHIP / COMMON JOINT PROPERTY?

For property that is in the common shared ownership of several owners, the tax is paid by each of the owners in proportion to their share in this property.

If you and your spouse have an apartment jointly owned, each of you will pay half of the tax calculated for your apartment as a whole.

HOW TO CALCULATE TAX FOR REAL ESTATE OBJECTS RECEIVED BY INHERITED?

The obligation to pay tax arises for the heirs from the moment of the death of the testator or from the date of entry into force of the court decision declaring the testator dead.

If the death of the testator occurred before the 15th day of the month (inclusive), this month is taken into account for calculating the tax payable by the heir / heiress. If the death of the testator occurred after the 15th day of the month, this month is not taken into account for calculating the amount of tax.

I AM A INDIVIDUAL ENTREPRENEUR USING A SIMPLIFIED TAXATION SYSTEM OR A PATENT TAXATION SYSTEM. WHY DID I RECEIVE A TAX?

Individual entrepreneurs applying the simplified taxation system or the patent taxation system are exempt from paying tax in respect of objects used in entrepreneurial activities, with the exception of retail and office real estate objects included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation. You can check whether the shopping or office center where your premises are located is included in the list of real estate objects for which the tax base is determined as their cadastral value on the website of the Moscow Department of Economic Policy and Development.

In addition, individual entrepreneurs applying the simplified taxation system or the patent system are not exempt from paying personal property tax in respect of property used for personal purposes (for example, an apartment in which they live).

Questions about personal property tax exemptions

DOES THE TAX RELIEF INVOLVE TOTAL OR PARTIAL EXEMPTION FROM THE PAYMENT OF TAX?

Tax relief - exemption from paying tax on:

one apartment or room;

alone residential building;

alone garage or parking space.

In addition, individuals engaged in professional creative activities are exempt from paying tax - in relation to one specially equipped premises (structure) used exclusively as a creative workshop, atelier, studio, as well as one residential premises used to organize a non-state open to the public museums, galleries, libraries - for the period of such use.

Also, all individuals (regardless of whether they belong to a privileged category) are exempt from paying tax in relation to one economic building or structure with an area of ​​\u200b\u200bno more than 50 square meters. m and which is located on a land plot provided for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction.

AM I ELIGIBLE FOR TAX REDUCTION? WHAT DOCUMENTS DO I NEED TO PROVIDE TO RECEIVE THE BENEFITS?

You are eligible for a benefit if you belong to one of the following categories of citizens and can confirm this with one of the specified documents (supporting documents are highlighted bold font and are indicated next to the name of each preferential category):

1) pensioners receiving pensions appointed in the manner prescribed by pension legislation, as well as persons who have reached the age of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly life allowance - pensioner's ID;

2) disabled people of I and II disability groups - disabled person's certificate;

3) disabled since childhood - disabled person's certificate;

4) participants in the Civil War and the Great Patriotic War, other military operations to defend the USSR from among the servicemen who served in military units, headquarters and institutions that were part of the army in the field, and former partisans, as well as veterans of military operations -

5) Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees - book of the Hero of the Soviet Union or the Russian Federation, order book;

6) civilians of the Soviet Army, the Navy, internal affairs and state security agencies, who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were during this period in cities, participation in the defense of which is counted by these persons in the length of service for the appointment of a pension on preferential terms established for military personnel of units of the army in the field - certificate of a participant in the Great Patriotic War or a certificate of the right to benefits;

7) persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 "On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster", in accordance with the Federal Law of November 26, 1998 of the year N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and the Federal Law of January 10, 2002 N 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site "- a special certificate for a disabled person and a certificate for a participant in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, a special certificate issued by the executive authorities of the constituent entities of the Russian Federation, as well as a certificate of a single sample issued in the manner determined by the Government m of the Russian Federation;

8) military personnel, as well as citizens dismissed from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staff measures, having a total duration of military service of 20 years or more - a certificate of a military unit or a certificate issued by a district a military commissariat, a military unit, a military educational institution of vocational education, an enterprise, institution or organization of the former USSR Ministry of Defense, the USSR State Security Committee, the USSR Ministry of Internal Affairs and the relevant federal executive bodies of the Russian Federation;

9) persons who were directly involved in the special risk units in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities - a certificate issued by the Committee of Veterans of Special Risk Units of the Russian Federation on the basis of the conclusion of the medical and social expert commission;

10) family members of military personnel who have lost their breadwinner - a pension certificate in which the stamp "widow (widower, mother, father) of the deceased soldier" is affixed or there is a corresponding record certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If the indicated family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman;

11) citizens dismissed from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities were fought - a certificate of the right to benefits and certificates issued by the district military commissariat, military unit, military educational institution, enterprise , an institution or organization of the Ministry of Internal Affairs of the USSR or the relevant bodies of the Russian Federation;

12) individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology - a certificate of the established form and a certificate of a participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant in 1986 - 1987 with a stamp (overprint) "flying personnel involved in nuclear tests";

13) parents and spouses of military personnel and civil servants who died in the line of duty - certificates of death of a military serviceman or civil servant issued by the relevant state bodies;

14) individuals engaged in professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used to organize non-state museums, galleries, libraries open to the public, - for the period of such use - a certificate issued by the relevant authority that gives permission for the use of structures, premises or structures for the above purposes.

I BELONG TO THE PREFERENT CATEGORY OF CITIZENS. WHY DID I RECEIVE A TAX?

The benefit is valid for one object of each type. A citizen who belongs to the preferential category of citizens is exempted from paying tax in respect of one apartment, one cottage and one garage. But he is obliged to pay tax on the second apartment in the property (for the second cottage, the second garage).

In addition, the benefit is not available if:

the property is used for business purposes;

the property has a cadastral value of more than 300 million rubles;

the object is located in a large shopping or office center included in the list of real estate objects for which the tax base is determined as their cadastral value.

You can check whether the shopping or office center where your premises are located is included in the list of real estate objects for which the tax base is determined as their cadastral value on the website of the Moscow Department of Economic Policy and Development.

Also, you may not have applied for a tax relief.

HOW TO GET TAX REDUCTION?

To receive a tax benefit, you need to apply to any tax office with an application for a benefit and documents confirming the right to a benefit. In addition, you can submit an application electronically through the "Taxpayer's Personal Account" Internet service on the website of the Federal Tax Service of Russia (registration is required).

IF THERE ARE SEVERAL OWNERS, WILL THE BENEFITS PROVIDED TO ONE OF THEM APPLY TO THE ENTIRE PROPERTY? MY WIFE (HUSBAND) AND I HAVE AN APARTMENT IN SHARE (JOINT) OWNERSHIP, AND ONLY ONE OF US IS RIGHT TO BENEFITS - WILL I HAVE TO PAY TAX?

If you and your wife/husband have an apartment in joint ownership, and only you have the right to a benefit, your wife/husband will have to pay tax in proportion to her/his share in the property.

IS IT NEEDED TO RE-SUBMIT THE DOCUMENTS CONFIRMING THE RIGHT TO TAX BENEFITS IF THEY HAVE ALREADY BEEN SUBMITTED TO THE TAX AUTHORITY?

No, if you have already been granted a tax benefit, then you do not need to re-submit documents to the tax authority.

WHEN DO I NEED TO PROVIDE THE NOTIFICATION TO THE TAX AUTHORITY ON THE SELECTED TAX OBJECTS FOR WHICH THE TAX REDUCTION WILL BE PROVIDED?

If you do not notify the tax authorities, the tax credit will be granted in respect of one property of each type of property with the maximum assessed amount of tax (that is, in relation to the largest and/or most expensive property).

Notification of the selected objects of taxation must be sent to the tax authorities only if you want to change the property subject to the exemption.

Notification of the selected objects of taxation must be sent to the tax authorities if you want to independently choose the property subject to the exemption.

The notification must be sent to the tax authorities before November 1 of the year in which you want to receive a benefit in relation to this object. For example, if you want the 2015 tax credit to apply to a specific apartment of two apartments in your property, then notice must be sent by November 1, 2015.

However, if you do not notify the tax authorities, the tax credit will be granted in respect of one property of each type of property with the maximum amount of tax calculated (that is, in relation to the largest and / or most expensive property).

IS THERE ANY TAX REDUCTION FOR NON-RESIDENTIAL PREMISES (SUCH AS APARTMENTS)?

The exemption is only available for the following non-residential premises:

1. Garage, parking space.
2. Specially equipped premises, a structure used exclusively as a creative workshop, atelier, studio, as well as residential premises used to organize a non-state museum, gallery, library open to the public - for the period of such use.
3. An economic building or structure with an area of ​​​​not more than 50 square meters. m and which is located on a land plot provided for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction.

The exemption does not apply to other non-residential facilities (including apartments).

WILL THE TAX AMOUNT WILL BE RECALCULATED IF I AM IN THE PREFERENTIAL CATEGORY BUT I HAVE NOT NOTIFIED THE TAX AUTHORITIES ABOUT IT?

Yes, after submitting the documents confirming your right to the benefit, the amount of tax can be recalculated, but not more than 3 years and not earlier than the date when the right to the tax benefit arises. For example, if you became a pensioner in 2010, but submitted supporting documents to the tax authorities in 2015, you will be recalculated tax for 2014, 2013 and 2012.

Questions on the tax deduction for calculating the tax on property of individuals

Tax deduction when paying personal property tax (NIFL)

HOW IS THE AREA OF THE DEDUCTION IN THE NOTICE FOR THE PAYMENT OF TAX DETERMINED?

The deduction area is set depending on the type of property:

10 sq. m for the room;

20 sq. m for an apartment;

50 sq. m for home.

HOW IS THE CADASTRAL DECUTATION VALUE DETERMINED?

The cadastral value of the deduction is calculated as the area of ​​the deduction (10 sq. m for a room / 20 sq. m for an apartment / 50 sq. m for a house) multiplied by the cadastral value of 1 sq. m. m of the property.

Cadastral value of 1 sq. m is determined by dividing the total cadastral value of the property by its area. For information on where to find out the cadastral value, see Section 3 of the Frequently Asked Questions.

HOW IS THE TAX DREDUCTION CALCULATED IF THE REAL ESTATE IS IN COMMON SHARING OWNERSHIP / COMMON JOINT PROPERTY?

The tax deduction applies to the property as a whole, regardless of the number of owners. That is, the tax deduction will be the same for an apartment with three owners and for an apartment with one owner.

IS THERE A TAX DREDUCTION FOR NON-RESIDENTIAL PREMISES (SUCH AS APARTMENTS)?

No, the tax deduction is not available for non-residential premises, including apartments.

Questions on the reduction coefficient for calculating the tax on property of individuals

WHAT IS A REDUCTION FACTOR?

This is a coefficient that reduces the amount of the calculated tax on the property of individuals. In order to ensure a smooth transition to the payment of tax calculated according to the new rules, the state has introduced a transitional reduction coefficient, which reduces the amount of tax. As a result of applying this coefficient when calculating the tax for 2015-2018, you will pay the full amount of tax on your property only in 2020.

HOW WILL THE REDUCTION FACTOR VALUES BE CHANGED?

The value of the reduction factor depends on the year for which the tax is calculated. The following values ​​of the reduction factor are set:

Reduction factor

does not apply to tax

The procedure and terms for paying tax on property of individuals

WHEN WILL I GET A INDIVIDUAL PROPERTY TAX NOTIFICATION?

Tax notices are sent by the tax authorities by November 1 of the year following the tax calculation year (i.e. tax notices for 2015 will be sent to you by November 1, 2016). If you are registered in the Taxpayer's Personal Account Internet service on the website of the Federal Tax Service of Russia, a tax notice with a receipt will be sent to you electronically. If you are not registered with this service, a tax notice with a receipt will be mailed to you.

WHEN SHOULD YOU PAY TAX?

WHAT SHOULD I DO IF I DID NOT RECEIVE A TAX NOTIFICATION AND I OWNED THE PROPERTY IN THE LAST YEAR?

If you owned a property last year and did not receive a tax notice this year, you must report the property you own or have owned to the tax authorities.

DO I HAVE TO CALCULATE TAX AND FILE THE TAX RETURN BY MYSELF?

No, the tax authorities calculate the amount of tax and send you a tax notice with a tax receipt.

CAN I PAY TAX ONLINE? HOW SHOULD I DO IT?

Yes, you can. For this you need to use:

Internet service "Payment of taxes of individuals" on the website of the Federal Tax Service of Russia nalog.ru

Internet service "Personal account of the taxpayer" (registration required) on the website of the Federal Tax Service of Russia nalog.ru.

Using these services, you can generate a tax receipt for payment in any bank for cash or make a cashless payment on the website of the Federal Tax Service of Russia (you can see the list of banks for cashless payment on the website of the Federal Tax Service of Russia).

WHAT HAPPENS IF I DON'T PAY TAX?

In case of non-payment of tax within the time limits established by law, you will be charged penalties (1/300 of the Central Bank refinancing rate) for each day of delay. In this case, the tax authority has the right to apply to the court with an application for the collection of the amount of tax at the expense of your property, including cash and money in bank accounts. Subsequently, if you refuse to pay off the debt by a court decision, the bailiff has the right to issue a ruling on you to temporarily restrict your exit from Russia, as well as to seize your property.

Questions about tax rates

WHAT TAX RATES APPLY IN MOSCOW?

For apartments, rooms, residential buildings, outbuildings on a summer cottage (if the area of ​​such a building is not more than 50 sq. m), the tax rate depends on the cadastral value.

Cadastral value of an apartment/room/residential building	tax rate
up to 10 million rubles
from 10 to 20 million rubles.
from 20 to 50 million rubles.
from 50 to 300 million rubles.

For garages and parking spaces - 0,1% .

For unfinished private residential buildings - 0,3% .

For objects of taxation (non-residential premises, garages, parking spaces) in office and retail facilities (the list of such objects was approved by Decree of the Government of Moscow of November 28, 2014 No. 700-PP):

1,2% for tax for 2015 (payable in 2016);

1,3% for tax for 2016 (payable in 2017);

1,4% for tax for 2017 (payable in 2018);

1,5% for tax for 2018 and subsequent years (payable in 2019 and beyond).

You can find out if the building in which your non-residential premises, garage or parking space are located is included in the approved list of retail and office facilities using a special service.

For any real estate with a cadastral value of more than 300 million rubles. - 2% .

For other non-residential real estate (for example, a warehouse, an industrial building) - 0,5% .

WHAT RATE IS THE APARTMENT TAXED?

Please note that the apartments are non-residential premises.

Therefore, when calculating the apartment tax:

tax rates for non-residential premises apply:

- 1,2% for tax for 2015 (payable in 2016) - if the apartment is located in a retail or office building;

- 0,5% - in other cases;

no federal tax credits;

At the same time, a Moscow benefit is provided for owners of apartments located in a building included in the register of apartments, approved by Decree of the Government of Moscow dated October 26, 2016 No.

no tax deductions apply.