Is a local tax, i.e. it is paid to the budget of the municipality (or the federal cities of Moscow, St. Petersburg and Sevastopol) in which it is installed and in which the property is located.

Who pays property taxes in 2018

Property tax must be paid by individuals who own:

• House;
• living space (apartment, room);
• garage, parking place;
• single real estate complex;
• unfinished construction site;
• other building, structure, structure, premises;
• share in the property listed above.

Houses and residential buildings located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture, and individual housing construction are classified as residential buildings.

Note: for property that is part of the common property of an apartment building (staircases, elevators, attics, roofs, basements, etc.) there is no need to pay tax.

note that, according to the amendments made to the Tax Code of the Russian Federation by Law No. 401-FZ of November 30, 2016, non-residential buildings (garden and country houses) are equal to residential ones and are subject to property tax starting from the period of 2015. In relation to these objects, citizens can claim a benefit (if the tax is calculated based on cadastral value) in the amount of 50 sq.m. tax-free area. To obtain it, you must contact the tax authority in person or submit an application through the “Personal Taxpayer Account”.

How is property tax calculated for 2017?

Property tax is calculated by the Federal Tax Service, after which it sends a notification to the individual’s place of residence, which contains information about the amount of tax required to be paid.

On January 1, 2015, Chapter 32 of the Tax Code of the Russian Federation came into force, which provides for a new procedure for calculating property tax. According to the new rules, the tax is calculated not from the inventory value of the object, but based on its cadastral value(i.e. as close as possible to the market).

The new calculation procedure will be introduced separately by each subject of the Russian Federation. Those entities that did not manage to approve the cadastral value of objects and publish the corresponding legal act before December 1, 2017, will calculate the tax in 2018 according to the “old” one (based on the inventory value).

Note: All subjects of Russia must completely switch to calculating property tax based on cadastral value by January 1, 2020.

How is tax calculated from cadastral value?

Property tax for individuals, based on the cadastral value of the property, is calculated using the following formula:

N to = (Cadastral value – Tax deduction) x Share size x Tax rate

Cadastral value

When calculating the tax, data on the cadastral value of an object is taken from the state real estate cadastre as of January 1 of each year (for new objects - at the time of their registration with the state). You can find out the cadastral value of an object at the territorial office of Rosreestr.

Tax deduction

When calculating tax, the cadastral value for the main types of objects can be reduced by a tax deduction:

The authorities of municipalities and cities of Moscow, St. Petersburg, and Sevastopol have the right to increase the amount of tax deductions described above. If the cadastral value turns out to be negative, then it is assumed to be zero.

Calculation example

Petrov I.A. owns an apartment with a total area of ​​50 sq. meters. Its cadastral value is 3,000,000 rubles. Cost of one sq. meter is equal to 60,000 rubles.

The tax deduction in this case will be: RUB 1,200,000(RUB 60,000 x 20 sq. meters). When calculating the tax, it is necessary to take the reduced cadastral value: RUB 1,800,000(RUB 3,000,000 – RUB 1,200,000).

Share size

If the object is in common shared ownership

Tax rate

Tax rates in each subject of Russia are different; you can find out their exact amount in 2018 on this page

The authorities of municipalities and cities of Moscow, St. Petersburg, Sevastopol have the right to reduce the tax rate 0,1% to zero or increase it, but not more than three times. Also, depending on the cadastral value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments with a total area of ​​50 sq. meters. The cadastral value of the apartment is 3,000,000 rubles. The tax deduction will be equal to 1,200,000 rubles.

Tax calculation

To calculate the tax, we take the maximum possible tax rate 0,1% .

Substituting all the available data we get the formula:

900 rub.((RUB 3,000,000 - RUB 1,200,000) x ½ x 0.1%).

How is tax calculated on inventory value?

Property tax for individuals, based on the inventory value of the property, is calculated using the following formula:

N and = Inventory value x Share size x Tax rate

Inventory value

When calculating the tax, data on the inventory value submitted to the tax authorities before March 1, 2013 is taken. You can find out this information at the BTI branch at the location of the property.

Share size

If the object is in common shared ownership, the tax is calculated for each participant in proportion to his share in the ownership of this object. If the property is located in common joint property, the tax is calculated for each of the participants in joint ownership in equal shares.

Tax rate

Tax rates in each subject of the Russian Federation are different; you can find out their exact amount on this page. Please note that tax rates should not exceed the following limits:

Note: depending on the amount of inventory value, type and location of the object, local authorities have the right to establish differentiated tax rates.

Calculation example

Object of taxation

Petrov I.A. belongs ½ apartments in Moscow. The inventory value of the apartment is 200,000 rubles..

Tax calculation

The tax rate for this apartment is provided in the amount 0,1% .

The property tax in this case will be equal to: 100 rub.(RUB 200,000 x ½ x 0.1 / 100).

How is tax calculated under the new rules in the first 4 years?

When calculating the tax from the cadastral value, its amount is significantly larger than when calculating from the inventory value. In order to prevent a sharp increase in the tax burden, it was decided: in the first four years (after the introduction of new rules in the region), the tax should be calculated using the following formula:

Н = (Н к – Н и) x K + Н и

N to– tax calculated from the cadastral value of the object ().

N and– tax calculated from the inventory value of the object ().

TO– a reduction factor, thanks to which the tax burden will gradually increase by 20% each year.

Coefficient K is equal to:

• 0.2 – in the first year;
• 0.4 – in the second year;
• 0.6 – in the third year;
• 0.8 – in the fourth year.

Starting from the 5th year, property tax must be calculated based on the cadastral value of the property.

Note: tax calculation using the above formula is carried out only in cases where the tax from the cadastral value is greater than from the inventory value.

Tax notice

For individuals, property tax is calculated by the tax service, after which it sends a tax notice to their place of residence, which contains information about the amount of tax, the deadline for its payment, etc.

Tax notices in 2018 will be sent to residents of Russia in the period from April to November, but no later than 30 days before the payment date.

Many real estate owners mistakenly believe that if they have not received a notice from the tax service, then they do not need to pay property tax. This is wrong.

On January 1, 2015, a law came into force according to which taxpayers in the event of non-receipt of tax notices are obliged self-report to the Federal Tax Service about the availability of real estate assets, as well as vehicles.

The above message, accompanied by copies of title documents, must be submitted to the Federal Tax Service in respect of each taxable object once before December 31 of the following year. For example, if an apartment was purchased in 2017, and no notifications were received regarding it, then information must be provided to the Federal Tax Service by December 31, 2018.

Therefore, if you do not receive a notification, the Federal Tax Service recommends taking the initiative and contacting the inspectorate in person (you can use this service to make an appointment online).

If a citizen independently reports that he has a vehicle for which tax has not been assessed, the payment will be calculated for the year in which the specified report was submitted. However, this condition only applies if the tax office did not have information about the reported object. If the payment notice was not sent for other reasons (for example, the taxpayer’s address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message within the prescribed period, the citizen will be held accountable under clause 3 of Art. 129.1 and was fined in the amount of 20% of the unpaid tax amount for the object for which he did not submit a report.

Property tax payment deadline

In 2018, a single deadline for payment of property taxes was established for all regions of Russia - no later than December 1, 2018.

note that in case of violation of the deadlines for payment of property taxes, a penalty will be charged for the amount of arrears for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority may send a notice to the debtor’s employer to collect the debt at the expense of wages, and also impose a restriction on leaving the Russian Federation. There is no fine imposed on individuals for non-payment of taxes.

Payment of property tax

You can pay property tax using a special service on the official website of the tax service.

To do this you need:

How to find out your tax debt

You can find out if you have tax debts in several ways:

1. By personally contacting the territorial tax authority of the Federal Tax Service at your place of residence.
2. Through the taxpayer’s personal account on the official website of the Federal Tax Service.
3. Using a special service on the Unified Portal of State Services.
4. Through a data bank on the official website of bailiffs (only for debtors whose cases are in enforcement proceedings).

We bought a share in the apartment. They say that owners pay high taxes. But we don’t have housing, it’s shame. Will I have to pay tax? And how many? Are there benefits for teachers?

Currently, property taxes are paid on the inventory value of the property. This is not the amount for which you bought the home, but the price that is calculated by the technical inventory bureau. It is indicated in the cadastral passport or extract or extract from the technical passport. Every year, the BTI sends data to the tax authorities, and they calculate the tax on your property based on it.

The tax rate depends on the total inventory value of your property:

• up to 300,000 rub. - up to 0.1%;
• from 300,000 to 500,000 rubles. - from 0.1 to 0.3%;
• from 500,000 rub. - from 0.3 to 2%.

Local authorities can change these rates, making them dependent on the type of premises (residential or non-residential), type of use (for household or commercial needs), type of building (brick, block, wooden).
Shares are also taxed: the size of the share is multiplied by the total inventory value of the entire object. In any case, you will not pay for the entire apartment.
There are two types of benefits. In the first case, individuals are completely exempt from paying tax. Disabled people of groups I and II, disabled since childhood, participants of the Great Patriotic War, and pensioners should not pay. There are also benefits for the military (for example, for those who defended their homeland for 20 years).
Alas, there are no special benefits for teachers. The full list of benefits is given in the law:

• § Art. 4 of the Law of the Russian Federation dated 09.12. 1991 No. 2003-1 “On taxes on property of individuals”

The second type of benefits is for certain types of property. For example, there is no need to pay tax on residential buildings with an area of ​​up to 50 square meters. m and utility buildings with an area of ​​up to 50 sq. m in summer cottages.
In addition, local authorities may establish additional types of benefits.
To receive a benefit, you must submit an application for the benefit and documents confirming your right to it to the tax office at the location of the property.

Last updated April 2019

The transition period to establish a new tax calculation method for property owners has been going on for several years. Now the calculation of property tax for individuals will take into account its cadastral value. Not all regions of the country have yet switched to the new calculation; by 2020 the entire Russian Federation will switch to it.

How to find out the cadastral value of your home?

Today you can find out the exact cadastral value of your property on the Internet if you know the cadastral number and even if you don’t know (at the address):

1. If you do not know the cadastral number, then go to the Rosreestr website in the “Reference information on real estate online” section, enter the address of the apartment, then copy the received GKN (state cadastral number).
2. If you know the cadastral number, go to the tax service website, where you indicate the State Tax Code, click “next” and see the cost. If you want to know the property tax due and whether it is calculated based on the cadastral or inventory value, click "next".

Other options to find out the cost on the official website of Rosreestr:

• section “Obtaining information from the State Tax Committee” - order the receipt of an extract, which will have to wait 5 working days. Remember the order number, because it can be used to track execution;
• section “Public cadastral map” - search by cadastre number, the information obtained can be used as reference information, it has no legal force;
• section “Reference information on real estate” - can be found out by one of three conditions: cadastre number, conditional number or address of the property;
• section “Obtaining information from the state cadastral valuation data fund” - search by cadastral number.

If the unified database contains information about the cadastral value of your real estate, then such information must be provided free of charge within five days from the moment you apply directly to Rosreestr or the MFC for a certificate of cadastral value (if you order a cadastral passport, which also contains a cadastral cost, you will have to pay 200 rubles).

What properties are subject to tax?

Any real estate, except land, owned by a citizen is subject to property tax. Most often we are talking about:

• apartments;
• separate rooms in dormitories/communal apartments;
• houses, including individual housing construction, country houses, as well as unfinished ones, etc.;
• garages/parking spaces;
• outbuildings (baths, sheds, etc.);
• commercial facilities (shops, warehouses, offices, etc.).

As you can see, any individual is required to pay tax. Even an individual entrepreneur, if he is not in a special simplified tax regime.

How is the tax calculated in the new way?

The table will help you determine the tax rate for your property:

These rates are basic. But local authorities can reduce them or increase them by more than three times. Here's an example of how things are with Moscow

You do not need to calculate the exact amount of property tax yourself. It will be indicated on the receipt notice that is sent to all taxpayers. However, citizens strive to know reliably in advance how much they will have to pay for their property. In addition, tax authorities sometimes make mistakes in calculations. Timely detection of inaccuracies allows you to easily solve the problem and avoid unnecessary costs for illegal tax calculations.

To make the transition to the new calculation smoother, a reduction factor is provided, which will gradually increase (for 2015 it was 0.2, for 2018 - 0.6, in 2019 - 0.8, etc.). The formula by which you can calculate the amount of property tax in 2018:

• N – amount of tax to be paid.
• H1 - cadastral value of real estate.
• H2 - inventory value of real estate.
• K – coefficient (depending on the type of property).
• SI – tax rate based on inventory value.
• SC – tax rate based on cadastral value

The reduction factor does not apply to administrative and commercial buildings, public catering and consumer services facilities and other commercial facilities.

For those who don’t want to bother with calculations, an online calculator will help you find out the property tax for individuals starting from 2019.

When should I start paying housing taxes in a new way?

Some have been paying the new property tax since 2016. The entire tax on the cadastral value will be calculated from 01/01/2020.

But before this date, a transition from inventory to cadastral calculation may occur. This is decided by regional authorities; nothing depends on the taxpayer.

Now in more than 68 regions, tax inspectorates have moved away from inventory value and residents will have to pay a new property tax in 2019

Tax payment mechanism

Before November of each year, the taxpayer receives a notice and receipt for the previous tax year by mail. It must be paid before December 1 of the year in which the notification was received. That is, the scheme remains traditional, only the tax amount will change.

Question:
How will the tax be calculated if the property was purchased in August 2018?

Answer: the tax will be calculated based on the cadastral value only from August, that is, when you actually purchased the property. For the previous period, a notification from the tax office will be sent to the seller, who will have to pay the tax from January 1 until August inclusive.

Inventory value

The calculation of the inventory value differs from the cadastral calculation. The basis is not the types of real estate, but their inventory and cost. Municipal authorities can vary the level of the tax rate within established limits:

• up to 300 thousand rubles. the value of the property, the rate can be from 0 to 0.1%;
• from 300,001 rub. up to 500 thousand rubles. rate sizes 0.1 – 0.3%;
• from 500,001 rub. and higher size 0.3 - 2%.

If the municipality has not approved the exact rate, then federal fixed rates apply:

• up to 500 thousand rubles. – 0.1%;
• from 500,001 rub. – 0.3%.

How much will you have to pay for housing now - why the panic?

The cadastral value is higher than the inventory value and almost equal to the market value. Because it takes into account the location of the property, the year of construction and its area, the type of property and other important circumstances.

Since the cadastral value of housing is close to the market value (in some regions it is only 10-15% lower than the market value), for some homeowners the new tax calculation will be significantly higher than the inventory value. Although other owners, on the contrary, will be more profitable.

The cadastral value will be reviewed in the regions once every three to five years. Therefore, deviations in the discrepancy between market and cadastral values ​​will disappear in the coming years, and the tax will be constantly updated.

The state is making accommodations for homeowners – tax deduction

To reduce the amount of tax, a deduction is provided:

• for apartments – 20 sq. m.;
• for houses - 50 sq. m.;
• for rooms - 10 sq. m.

We are talking about square meters subtracted from the total area of ​​the property. These meters will not be taxed.

We remind you: there is no need to make independent calculations. The tax notice will detail the deductions and the final amount to be paid.

Question:
How will the benefit for an apartment or house be taken into account?

Example 1: the property owns an apartment with a total area of ​​30 square meters. m. Taking into account the tax deduction, we get 30 – 20 = 10 sq. m. Thus, the owner will need to pay tax for only 10 sq. m. m. Converting into ruble values ​​we get: let’s say the cadastral value of an apartment is 900 thousand rubles. This means that the tax is calculated from 300 thousand rubles. (900,000/30 x 10). We multiply by 0.1% (the rate for apartments), as a result, the tax amount for the year is 300 rubles. (300,000 x 0.1%).

Example 2: the property owns a house with a total area of ​​40 square meters. m. Taking into account the tax deduction, we get 40 – 50 = -10. If the value is negative, the tax rate is zero and no tax needs to be paid. But they won’t give money from the budget. When the tax comes out negative, it is equal to the indicator “0”.

How is the deduction applied for shared ownership of an apartment?

Each owner pays tax in proportion to his share of ownership. However, the deduction is not provided to each owner-shareholder, but for the entire property as a whole.

Question:
Apartment with a total area of ​​50 sq.m. is in shared ownership of two owners of 1/2 each, how will the deduction be distributed?

Answer: One owner will need to deduct only 10 sq.m. (20 m2/2) as a tax deduction. Thus, he will pay for 25 – 10 = 15 sq. m. A similar calculation will be for the second owner. The cadastral value of housing is 2 million rubles, the area is 44 m2, everyone will have to pay (44m2/2 - 10 m2) per 12 m2. And 1 m2 costs 45,455 rubles (2 million/44), then the tax will be (12 m2 * 45,455 rubles) * 0.1% = 545 rubles. This is the maximum amount, i.e. in those years when the reduction factor is in effect, the tax will be even less.

If there are three or more owners, then the deduction will be divided among the appropriate number of persons, in proportion to the size of their shares.

Will I have to pay more for housing?

The biggest impact will be on the wallets of owners of large and expensive offices, shopping centers, public catering establishments and other commercial real estate. For real estate properties, owners are required to pay 2% property tax, without deductions or benefits.

Owners of more modest housing need not worry. The tax amount will be calculated within 0.1% of the cadastral value. By the way, in rare cases, the tax amount may become even less than it was before, before 2015.

Example: there is an apartment with a total area of ​​50 sq.m. Previously, the inventory value was 186,000 rubles, the cadastral value became 196,000 rubles. The tax rate was 0.1% in both options. Cost of 1 sq.m. at cadastral value = 196,000: 50 = 3,920 rubles. The size of the tax deduction for an apartment is 20 sq.m., which in our case will be 3,920 x 20 = 78,400 rubles. Minus the deduction, we get a taxable amount of 196,000 – 78,400 = 117,600 rubles. Thus, the tax on an apartment with an area of ​​50 sq.m. will be 117,600 x 0.1% = 117 rubles 60 kopecks. For example, previously the owner paid 186 rubles (186,000 x 0.1%) for the inventory value.

What benefits are provided?

List of benefits for property tax for individuals

Since 2018, a special benefit is available for large families (with at least more children). Parents who own the property can reduce the area of ​​the property depending on the number of children in the family. For each child you can take away:

• 5 sq.m. of the total area of ​​the apartment (rooms in the apartment);
• 7 sq. m from the area of ​​a residential building.

Example, a family consisting of 8 children has an individual housing construction with an area of ​​100 sq.m. The cadastral value of the house is 3,000,000 rubles. So, the tax base is: 100 sq. m. "-" 7 sq.m. "X" 8 children "=" 44 sq.m. This means that the tax will be paid on the cadastral value of 1,320,000 rubles.

However, the legislator took into account the possible intentions of our citizens to transfer all their real estate to close relatives who have benefits, in order to be exempt from tax. Now one owner is exempt from tax on only one property. That is, if a pensioner who has a benefit owns two or more apartments, then he is exempt from tax on only one of them. And for the second and others, you will have to pay in full.

If a citizen-beneficiary has different types of real estate, then the benefit is given for one object for each type.

For example, a pensioner owns 2 apartments, 1 country house, a bathhouse and a barn on a summer cottage plot. A citizen will be exempt from tax on 1 apartment, house and barn. And he will pay for a second apartment and a bathhouse.

The types of real estate eligible for benefits are defined by law as follows:

• apartment/room;
• outbuildings;
• premises for creative workshops, studios, ateliers;
• garage/parking space.

Other types of real estate are not eligible for the exemption.

To receive such a deduction, you should write an application to the Federal Tax Service (), and also attach to it “Notification of selected tax objects in respect of which a tax benefit for personal property tax is provided” (). These documents must be submitted before December 31 of the reporting year (in which the benefit will be applied).

Is it possible to reduce the cadastral value?

Example: The cadastral value of home ownership was 12,000,000 rubles. The owner considered this amount to be clearly high, since the house was not completed and there were no funds to complete the construction, the toilet was located on the street, the water supply was a well, and the sewage system was a septic tank. From the central networks there is only electricity. Independent accredited appraisers were invited, who indicated in the assessment conclusions the cadastral value of the house in the amount of 3,500,000 rubles. You can go to court with the results obtained.

What rights do regions have?

Local authorities have the right, by their resolutions, to change the tax rate and apply additional benefits for certain categories of citizens. You can find out about the existence of such privileges by contacting the administration at your place of registration.

What to do if the tax notice of accrued tax has not been received?

Owners of real estate and vehicles must report to the Internal Revenue Service if they have not received tax notices.

The absence of a tax receipt indicates that the Federal Tax Service does not have data on real estate and the taxpayer is obliged to provide a report about the property. Such a message is provided one-time until the end of the year following the year of acquisition of the property.

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article; if there is a detailed answer to such a question, then your question will not be published.

174 comments

Developers are willing to fulfill requests for Euro-format apartments, and in some new business-class residential complexes the apartment layout is entirely based on this type of layout. The share of Euro-format apartments in some of them is 100%. Experts point out that in business class the percentage of Euro-format is significantly higher than in other segments. In the mass segment, in most projects the percentage of Euro format is in the range from 6 (Domashny microdistrict) to 42 (Mir Mitino Family Quarter

The Federal Tax Service proposes to calculate the tax on the share in an apartment using a special formula

The Federal Tax Service indicates that the amount of property tax for individuals is calculated separately for each object of taxation as a percentage share of the tax base corresponding to the tax rate, taking into account the share and period of ownership of the property: TAX = Tax base Tax rate x Share x (Number of months of ownership/12) .

It should be noted that in the period from 2015 to 2018, when calculating property tax, a so-called “transition period” is established for taxpayers, when reduction factors of 0.2 are applied to the tax amount in 2015; 0.4 in 2016; 0.6 in 2017; 0.8 in 2018. In this regard, during the first 4 years of applying the cadastral value to calculate the tax, the following formula is applied:
H=(H1-H2) x K + H2, where
N - the amount of tax to be paid,
N1 - the amount of tax calculated based on the cadastral value,
N2 - the amount of tax calculated based on the inventory value,
K - reduction factor.

Attention is drawn to the fact that this formula provides for an annual increase in the amount of tax by 20 percent of the difference between the new and previous tax, and only from 2020 the full amount of tax will be paid.

Tax deductions have been established for certain types of property, and in essence, these are values ​​by which the cadastral value of the property is reduced. A reduction in cadastral value is provided for: rooms in the amount of cadastral value of 10 square meters, apartments - 20 square meters, residential buildings - 50 square meters.

If, when applying tax deductions, the tax base takes on a negative value, then for the purpose of calculating tax, such a tax base is taken equal to zero. For example, if a taxpayer owns a room with an area of ​​9 square meters or a residential building with a total area of ​​48 square meters, then as a result of tax deductions, the tax on these objects will be zero.

In 2007, our family bought an apartment. I got 1/4 share of the apartment, the remaining shares were registered as the property of my mother, father and brother. In 2014, after the death of my parents, I entered into an inheritance. Since my brother wrote a refusal of inheritance at the notary, I

Irina K.

Lawyer's answer

Good afternoon Irina! Your question is clear and the answer to it was given by the Ministry of Finance of the Russian Federation.

The Ministry has repeatedly indicated:

"According to Article 235 of the Civil Code of the Russian Federation, a change in the composition of owners, including the transfer of property to one of the participants in common shared ownership, does not entail for this person the termination of ownership of the specified property. At the same time, on the basis of Article 131 of the Civil Code of the Russian Federation, a change in the composition of owners property provides for state registration of such a change. In this regard, the moment of ownership of the participant in the common shared ownership of the apartment is not the date of re-receipt of the certificate of ownership of the property due to a change in the composition of the owners of the apartment, including the death of one of the co-owners. , and the size of their shares, and the moment of initial state registration of ownership of this apartment."

That is, the Ministry of Finance believes that if you have acquired a share in an apartment (any share), then from that moment the period of your right to the apartment itself begins to count. You bought a 1/4 share in 2007, then inherited it and bought the remaining part (3/4) in 2014 and 2015. According to the Ministry of Finance, it is considered that the apartment has been in your ownership since 2007.

This opinion is reflected in many letters from the ministry. For example, see letters from the Ministry of Finance of the Russian Federation dated 03/19/2013 No. 03-04-05/7-243, dated 03/14/2013 No. 03-04-05/7-226, dated 03/06/2013 No. 03-04-05/7-184 , dated 02/27/2013 No. 03-04-05/9-149, dated 02/09/2012 No. 03-04-05/9-144, dated 02/07/2012 No. 03-04-05/5-127, dated 02/03/2012 No. 03-04-05/5-111, dated 02/01/2012 N 03-04-05/7-100, dated 01/12/2012 No. 03-04-05/5-3, dated 12/16/2011 No. 03-04- 05/5-1057, dated 12/15/2011 No. 03-04-05/7-1045, dated 12/13/2011 No. 03-04-05/7-1033, dated 11/29/2011 No. 03-04-05/7-962 , dated November 28, 2011 No. 03-04-05/5-950, dated November 28, 2011 No. 03-04-05/7-953, dated November 17, 2011 No. 03-04-05/7-902, dated November 15, 2011 No. 03-04-05/7-892, dated 10.21.2011 No. 03-04-05/5-773, dated 10.21.2011 No. 03-04-05/9-764, etc.

You can read the texts of the most recent of these letters here.

By the way, the Federal Tax Service also held a similar opinion for some time. Thus, in the letter of the Federal Tax Service for Moscow dated June 14, 2011 No. 20-14/4/57434@. Subsequently, the tax authorities changed their minds and took a different position. And then they changed their minds again and returned to their previous point of view, which completely coincides with the position of the Russian Ministry of Finance. This, in particular, is stated in the letters of the Federal Tax Service of Russia for Moscow dated September 17, 2012 No. 20-14/087117@, dated June 26, 2012 No. 20-14/055942@, dated June 21, 2012 No. 20-14/ 54637@ etc.:

“... by acquiring a share in the ownership of property owned by another participant, or receiving such a share by inheritance, the owner increases the scope of his rights in the specified property, but the object of ownership remains the same. The acquisition by a co-owner of a share in the right of common shared ownership of property, in particular, as a result of concluding a donation agreement for the specified property, provides him with the opportunity to increase the scope of rights to his object, and not to acquire rights to someone else’s thing. Thus, the right of a participant in shared ownership of property arises from the moment of initial state registration of ownership of this property and the assignment of a cadastral number to it, which does not further change when the composition of the owners of this property changes.”

The Federal Tax Service did not agree with this approach for quite a long time. When calculating the tax, she suggested dividing the income from the sale of an apartment (taxable and non-taxable) and the amount of property deduction in the amount of 1,000,000 rubles. That is, in their opinion, only income attributable to a share in an apartment that a person has owned for less than three years is taxed. And it can be reduced by the amount of the deduction also calculated on the basis of this share. This position of the Federal Tax Service is set out in letter dated July 16, 2008 N 3-5-04/275. Let us note that in justifying this calculation procedure they referred to the Resolution of the Constitutional Court of the Russian Federation dated March 13, 2008 No. 5-P. But oddly enough, it is in this document that it is written:

“The question of the amount of the property tax deduction provided and the procedure for calculating it for a situation where the period of ownership of the shares owned by the participants in shared ownership also differs is the prerogative of the legislator.”

This means that the Constitutional Court cannot give any instructions on how to distribute the deduction in this situation (and whether it needs to be distributed). This must be done by the “legislator”. That is, this procedure must be prescribed by law. However, until now it is not there.

Apparently this is why the Federal Tax Service of Russia changed its anger to mercy. Now tax officials adhere to the position of the Ministry of Finance. The corresponding explanation is given in the letter of the Federal Tax Service dated October 22, 2012 No. ED-4-3/17824, which is mandatory for use by all tax inspectorates of Russia. Quote from this document:

“According to Article 235 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), a change in the composition of owners, including the transfer of property to one of the participants in common shared ownership, does not entail for this person the termination of ownership of the specified property. Moreover, on the basis of Article 131 of the Civil Code of the Russian Federation, a change in the composition of property owners provides for state registration of such a change. In connection with this, the moment of emergence of ownership rights for participants in common shared ownership of an apartment is not the date of re-receipt of a certificate of ownership of the property in connection with a change in the composition of the owners of the apartment and shares in the ownership of the apartment, but the moment of initial state registration of ownership of this apartment."

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

The Department of Tax and Customs Tariff Policy has considered the appeal on the issue of obtaining a property tax deduction for personal income tax and, in accordance with Article 34.2 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), explains the following.
It follows from the appeal that the couple purchased an apartment in 2006, which was registered in the name of the spouse. In 2013, the apartment was divided and each spouse received 1/2 share in the ownership of the apartment. The wife gave her 1/2 share to her husband, who sold the apartment in 2014.
In accordance with the provisions of the Civil and Family Codes of the Russian Federation, property acquired by spouses during marriage is their joint property. It does not matter in the name of which spouse such property is registered, or which of them contributed money when acquiring it.
According to Article 235 of the Civil Code of the Russian Federation, a change in the composition of owners, including the transfer of property to one of the participants in common ownership, does not entail for this person the termination of ownership of the specified property. Moreover, on the basis of Article 131 of the Civil Code of the Russian Federation, a change in the composition of property owners provides for state registration of such a change.
In connection with this, the moment of emergence of ownership rights for a participant in common shared ownership of an apartment is not the date of re-receipt of the certificate of ownership of the property in connection with a change in the composition of the owners of the apartment and shares in the ownership of the apartment, but the moment of initial state registration of ownership of this apartment.
In accordance with paragraph 17.1 of Article 217 of the Code, income received by individuals who are tax residents of the Russian Federation for the corresponding tax period from the sale, in particular, of an apartment that was owned by the taxpayer for three years or more, and also when selling other property that was owned by the taxpayer for three years or more.
Taking into account the above, since the apartment was owned by the taxpayer-spouse (regardless of the change in the type of ownership of the apartment) for more than three years, the income from the sale of this apartment by the specified taxpayer is not subject to personal income tax.

Deputy Director
Tax Department
and customs tariff policy
R.A. SAHAKYAN
04.06.2014