77 city Moscow

Publication date: 05/26/2017

On the order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/ [email protected]"On approval of the forms and formats for submitting a tax return on property tax of organizations and a tax calculation for an advance payment on property tax of organizations in electronic form and the procedures for filling them out"

Letter date: 14.04.2017
Number: BS-4-21/ [email protected]
Type of tax (subject): Corporate property tax
Articles of the Tax Code:

Question: On changes in tax return forms and advance reports on corporate property tax

Answer:

The Federal Tax Service informs that the order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/ [email protected]“On Approval of Forms and Formats for Submitting a Tax Return on Organizations’ Property Tax and Tax Calculation on an Advance Payment on Organizations’ Property Tax in Electronic Form and the Procedures for Filling Them Out” (hereinafter referred to as the Order) was registered by the Ministry of Justice of the Russian Federation on April 12, 2017, registration number 46348 Number of publication of the Order on the official Internet portal of legal information (http://pravo.gov.ru/): 0001201704130002, date of publication: 04/13/2017.

Please note that the Order is applied starting from the submission of a tax return on corporate property tax (hereinafter referred to as the Declaration) for the tax period of 2017.

By order, the following changes were made to the tax reporting forms for corporate property tax (hereinafter referred to as the tax) and the procedures for filling them out:

1. In connection with the adoption of Federal Law No. 82-FZ dated April 6, 2015, the obligation to certify the Declaration with the seal of a legal entity has been excluded;

2. The code of the type of economic activity according to the OKVED classifier is excluded;

3. The procedure for agreeing on one Declaration in relation to the amount of tax payable to the budget of a subject of the Russian Federation (in relation to the amount of tax payable to the budget of a municipal formation) has been specified;

4. In connection with the adoption of Federal Law No. 464-FZ dated December 28, 2016, Section 2 of the Declaration was supplemented with a line with the code K zhd, to be filled in in accordance with Article 385.3 of the Tax Code of the Russian Federation (hereinafter referred to as the Code);

5. Appendix No. 5 "Property Type Codes" to the procedure for filling out the Declaration is supplemented with new codes:

Property located in the internal sea waters of the Russian Federation, in the territorial sea of ​​the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea, used in the development of offshore hydrocarbon deposits , including geological study, exploration, preparatory work;

Main gas pipeline facilities, gas production facilities, helium production and storage facilities; objects provided for by technical projects for the development of mineral deposits and other project documentation for the performance of work related to the use of subsoil plots, or project documentation for capital construction facilities, and necessary to ensure the functioning of real estate objects of main gas pipelines, gas production facilities, helium production and storage facilities;

Railway tracks for general use, as well as facilities that are their integral technological part;

Main pipelines, power transmission lines, as well as structures that are an integral technological part of these facilities;

Real estate objects included by the authorized executive body of the subject of the Russian Federation in the list of real estate objects, the tax base for which is determined as the cadastral value;

Real estate of a foreign organization, the tax base for which is determined as the cadastral value, with the exception of the property included in the list, and residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets;

Residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets in the manner established for accounting;

1. The Declaration is supplemented by Section 2.1, which provides object-specific information on real estate taxed at the average annual cost, in respect of which the tax is calculated in Section 2 of the Declaration, indicating cadastral numbers (if any), conditional numbers (if any), inventory numbers (if there are no cadastral, conditional numbers and in the case of an inventory number), OKOF codes and residual value as of December 31 of the tax period;
2. In Section 3 of the Declaration:

Added line "Property type code";

Excluded are the lines filled in in relation to the inventory value of real estate objects of foreign organizations for the tax period of 2013;

Edited the names of the lines, which indicate the cadastral value;

Lines have been added that indicate the taxpayer's share in the right to an object of immovable property (to be filled in only in relation to an object that is in common ownership), a share under paragraph 6 of Article 378.2 of the Code;

1. The reference book “Tax Benefit Codes” has been supplemented with three codes of benefits (under paragraphs 24, 25, 26 of Article 381 of the Code);
2. The names (and codes) of the reporting periods have been brought into line with the current provisions of Article 379 of the Code.

In a similar manner, the form and procedure for filling out a tax calculation for an advance tax payment has been changed.

In addition, we would like to inform you that in the case of submission of tax calculations for advance tax payments starting from calculations for the first quarter of 2017 in the form approved by the Order (in particular, in the case of filling in tax calculations by taxpayers applying from January 1, 2017 the specifics of calculation established by Article 385.3 of the Code tax in respect of public railways and structures that are their integral technological part), the tax authorities are recommended to accept these tax calculations.

At the same time, in the case of submission of primary tax calculations for advance tax payments in accordance with the Order for the reporting periods of 2017, adjusted tax calculations for the indicated reporting periods must also be submitted in accordance with the Order.

In case of liquidation (reorganization) of an organization in the tax period of 2017 (before the entry into force of the Order), the Declaration may be submitted in accordance with the Order.

This information must be brought to the attention of tax administration employees and taxpayers as soon as possible.

Relevant improvements in the software of the tax authorities will be implemented in the near future.

Acting State Councilor
Russian Federation 2nd class
S.L. Bondarchuk

Report non-compliance with this recommendation by the tax authority

The Federal Tax Service draws the attention of users of the reference database to the fact that the information you send about cases of non-compliance by the tax authorities with the explanations of the Federal Tax Service of Russia is not:

• an appeal in the sense given to it by the Federal Law of the Russian Federation of May 2, 2006 No. 59-FZ “On the Procedure for Considering Appeals from Citizens of the Russian Federation”;
• a complaint against the action (inaction) of officials of the tax authorities in accordance with the norms established by Articles 138-141 of the Tax Code of the Russian Federation.

This information will be used by the Federal Tax Service in order to improve the quality of tax administration and work with taxpayers.

Property tax in 2017

Property tax in 2017 is paid on the residual value of fixed assets and on the cadastral value of real estate. We will deal with the objects of taxation and privileged property

What objects pay property tax in 2017

As a general rule, corporate property tax is paid on assets that are recorded in accounting as fixed assets. Movable property that has already been written off in accounting is not subject to tax. After all, the tax is paid on the average annual value of the property. And once it is written off, then the cost in accounting is zero.

Real estate may be taxed even if its value is fully written off in accounting. Provided that in the region where the property is located, the calculation of property tax based on the cadastral value has been introduced. We will tell you in detail about which objects pay tax in 2017 in this article.

Tax on movable property in 2017

Until the end of 2014, movable property was taxed only in one case - if the company registered it no later than December 31, 2012. Movable property, put on the balance sheet later, was not subject to taxation at all, and it was not necessary to pay property tax on it.

However, these rules have changed since January 1, 2015. Movable property that was accepted on the balance sheet of the company before January 1, 2013, as before, is taxed. Except in accordance with the Classification of fixed assets (subclause 8, clause 4, article 374 of the NKRF). This is a property with a maximum tenure of three years. For example, computers, servers, household equipment, etc.

Movable property from the third - tenth groups - cars, cameras, movie cameras, etc. - is still taxed if it is put on the balance sheet before 2013.

For objects recorded on January 1, 2013 and later, you do not need to pay tax, as before. With the exception of a few new cases - when the objects were transferred to the company after January 1, 2013 as a result of reorganization, liquidation or from related parties. From January 1, 2015, tax on such movable property is paid (clause 25 of article 381 of the NKRF). Legislators removed a loophole that allowed exemption from property tax on movable objects recorded before 2013.

Important!
From January 1, 2017, the regional authorities were allowed to limit the composition of property, which is subject to benefits under paragraphs 24 and 25 of Article 381 of the Tax Code of the Russian Federation. The limited lists themselves will be effective from 2018.

Consider the nuances if the asset was bought from an intermediary. Movable assets from the third - tenth depreciation groups, which the company bought through an intermediary and registered after January 1, 2013, are subject to benefits and are exempt from property tax. Even if the buyer and the commission agent are interdependent. The main thing is that the actual supplier should not be interdependent with the buyer. This was reported by officials from the Ministry of Finance of Russia in their letter dated March 30, 2015. No. 03-05-05-01 / 17304 .

Experts from the financial department explained their conclusion as follows. The commission agent takes into account the products purchased for the company off the balance sheet. The intermediary does not become the owner of this property, but only provides the customer with services for its acquisition. Therefore, the status of this commission agent in relation to the buyer does not matter. Another thing is if the buyer and seller are interdependent (one company is the sole founder of the other). Then, from 2015, you have to pay tax on movable property acquired through a commission agent.

Property tax on real estate in 2017

Property tax must be paid on all real estate items recorded on the balance sheet as fixed assets and profitable investments in tangible assets. In addition, there are cases when tax is calculated even if the property is not accounted for as fixed assets. For example, some regional laws provide that tax based on the cadastral value must be paid on residential premises that are listed on the company's balance sheet as goods.

From what month to pay property tax on real estate

An organization may acquire ownership of a building:

• usable;
• unsuitable for use (requires additional capital investments).

In both cases, the company must undergo state registration of ownership (Article 131 of the Civil Code of the Russian Federation, Article 4 of the Law of July 21, 1997 No. 122-FZ). However, the fact that the property has been registered does not affect the payment of tax. When calculating the average annual value of property, a new object is taken into account from the 1st day of the month following the one in which the fixed asset is accepted for accounting. This follows from paragraph 1 of Article 375 and paragraph 4 of Article 376 of the Tax Code of the Russian Federation. Fixed assets are accepted for accounting if they meet certain criteria (clause 4 PBU 6/01).

The buyer purchases the building in a usable condition (additional capital investments are not required). It is necessary to take into account such property when calculating the tax from the 1st day of the month following the one in which the building was actually received, the acceptance certificate was signed. Prior to state registration of property rights to real estate, it must be recorded on a separate sub-account to account 01 "Fixed assets". For example, you can create a sub-account "Fixed assets, the ownership of which is not registered." This follows from the provisions of paragraph 52 of the Guidelines, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

The company has built a property. Tax must be paid from the moment the property is registered. Indeed, it is necessary to charge property tax for any real estate that meets the criteria for fixed assets (clause 4 PBU 6/01).

If the construction of the real estate object is completed (a permit has been obtained to put it into operation), and the initial cost of the usable object has been formed, the property must be transferred to fixed assets and reflected on account 01 "Fixed assets" (account 03 "Profitable investments in material assets" ). At the same time, before the state registration of rights to real estate, they should be recorded on a separate sub-account. And it doesn't matter:

• the ownership of the object is registered or not;
• the object is put into operation or is not actually operated.

The buyer purchases a building that is unusable. It is necessary to include property in the calculation of the tax base if two conditions are met:

• the initial cost of the building (including the costs of bringing the object to a usable condition) is formed;
• the building was put into operation.

The legitimacy of this approach follows from the rules of accounting for fixed assets. This is confirmed by the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2011. No. 148 . The acquired real estate object is subject to property tax from the 1st day of the month following the one in which this object began to meet the criteria for a fixed asset (clause 4 PBU 6/01).

However, a building that is unsuitable for use and requires additional capital investments cannot be taken into account as a fixed asset (subparagraph “a”, paragraph 4 of PBU 6/01). This is due to the fact that after the work is completed, the value of the object will change. The organization must document the completion of capital works. For example, a contract for construction work to bring the building to a usable condition.

After the capital investments are over, the initial cost of the building must be reflected on account 01 "Fixed assets". And from the 1st day of the next month, charge property tax on this object (clause 52 of the Methodological Instructions approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).

Arbitration courts recognize that the obligation to pay property tax does not depend on who exactly performs capital work in an unfinished building - the owner or the tenant. If such a building is leased on the condition that all the necessary capital work is performed by the tenant, then the owner will not be a payer of property tax. He has the right not to include this object in the calculation of the tax base until the tenant completes the reconstruction (completion, additional equipment) of the building. That is, until the initial cost of the fixed asset used as a profitable investment in material assets is formed. This conclusion contains the decision of the Federal Antimonopoly Service of the Volga District dated October 25, 2013 No. No. A55-15817 /2012 .

Example
Master Production Company LLC acquired a production building from Alfa LLC for 35,400,000 rubles. (including VAT - 5,400,000 rubles). The act of acceptance and transfer of the building was signed in February. In the same month, "Master" filed documents for state registration of property rights. At the same time, the company paid a state duty - 15,000 rubles. The registration certificate was received in May. At the same time, "Master" received an invoice from the seller and paid him for the transferred building.

In June, work began to bring the building to a usable condition. Construction and installation work was carried out by contract, their contractual cost amounted to 2,360,000 rubles. (including VAT - 360,000 rubles). In September, the building was put into operation. The accountant made the following entries in the accounting of the "Master".

In February:

DEBIT 08 CREDIT 60
- 30,000,000 rubles. (35,400,000 - 5,400,000) - costs for the purchase of a building are reflected;

DEBIT 19 CREDIT 60
- 5,400,000 rubles. - reflected input VAT;

DEBIT 68 sub-account "State duty" CREDIT 51
- 15,000 rubles. - state duty paid;

DEBIT 08 CREDIT 68 sub-account "State duty"
- 15,000 rubles. - the cost of the building has been increased by the amount of state duty.

DEBIT 60 CREDIT 51
- 35,400,000 rubles. - paid for the building;

- 5,400,000 rubles. - accepted for VAT deduction (based on the seller's invoice).

DEBIT 08 CREDIT 60
- 2,000,000 rubles. (2,360,000 - 360,000) - reflects the cost of contract work;

DEBIT 19 CREDIT 60
- 360,000 rubles. - Reflected VAT on contract work;

DEBIT 68 sub-account "Calculations for VAT" CREDIT 19
- 360,000 rubles. - Accepted for deduction of VAT on contract work.

In September:

DEBIT 01 CREDIT 08
- 32,015,000 rubles. (30,000,000 + 15,000 + 2,000,000) - the building was included in fixed assets.

Starting from October, "Master" includes the cost of the acquired building in the property tax base.

How to pay tax on territorially isolated real estate

A real estate object, the location of which does not coincide with the address of the balance holder, is considered to be geographically remote. It should be considered as a single isolated complex. The balance holder is the head office of the organization or a separate division with a separate balance sheet. The complex includes the property listed in the technical documentation for the facility, as well as additional equipment installed in the course of capital investments and inextricably linked with the facility (for example, elevators, built-in ventilation systems, communications, etc.).

Property that can be used without a real estate object is not included in a single isolated complex. These are computers, furniture, video surveillance equipment, etc. Such clarifications are contained in a letter from the Ministry of Finance of Russia dated September 23, 2008. No. 03-05-05-01 /57 .

Form the tax base for territorially remote real estate objects separately (clause 1 of article 376 of the NKRF). Determine the residual value of a territorially remote real estate object according to accounting data (clause 1, article 375 and clause 4, article 376 of the Tax Code of the Russian Federation).

If territorially remote real estate objects are located in different regions of Russia, pay the tax at the rate established in this subject of the Russian Federation (Article 385 of the NKRF). Charge property tax on real estate abroad at the rate applicable in the region where the balance holder is located (clause 3 of article 383 of the NKRF). When calculating the property tax on such objects, it is necessary to take into account interstate agreements (treaties) on the elimination of double taxation.

The tax that was paid under the legislation of another state can be taken into account when calculating the tax under Russian legislation. The amount of credited amounts should not exceed the amount of property tax in Russia. This is stated in paragraph 1 of Article 386.1 of the Tax Code of the Russian Federation.

To set off to the tax office at the location of the organization, you must submit:

• property tax declaration for the period in which the tax was paid outside of Russia;
• an application for an offset;
• a document confirming the payment of tax abroad, confirmed by the tax department of a foreign state.

Transfer the calculated amount of tax (advance payment) to the IFTS in which the territorially remote property is registered (Article 384 of the NKRF). The location of sea, river and aircraft is their port of registry (subclause 1, clause 5, article 83 of the NKRF, article 130 of the Civil Code of the Russian Federation).

Example
Alfa LLC is located in Moscow. The organization has a separate division in the city of Podolsk, Moscow Region. The division does not have a separate balance sheet. At the location of the unit, the organization has a real estate object (building). All property of Alfa is recorded on the balance sheet of the head office of the organization. For a geographically remote property, the accountant of the organization calculated the base and the amount of tax separately.

Data on the residual value of Alfa's fixed assets we have given in the table:

The average cost of real estate in the city of Podolsk for the first quarter was:

(5,000,000 rubles + 4,950,000 rubles + 4,900,000 rubles + 4,850,000 rubles): 4 = 4,925,000 rubles.

The amount of the advance payment for the first quarter is equal to:

RUB 4,925,000 × 2.2%: 4 = 27,088 rubles.

Advance payment for property tax in the amount of 27,088 rubles. transferred to the tax office of Podolsk at the place of registration of real estate (buildings).
The average cost of Alfa's property, with the exception of the building in Podolsk, for the first quarter was:

(2,000,000 rubles + 1,950,000 rubles + 1,900,000 rubles + 1,850,000 rubles): 4 = 1,925,000 rubles.

The amount of the advance payment for the 1st quarter was:

RUB 1,925,000 × 2.2%: 4 = 10,588 rubles.

Advance payment for property tax in the amount of 10,588 rubles. was transferred to the Moscow Tax Inspectorate at the place where Alfa was registered for tax purposes.

In order to fulfill the obligation to pay tax, the organization will have to register for tax on its own initiative. The obligation to transfer property tax (advance payment) and submit tax returns arises after the expiration of the period in which the territorially remote real estate object was accepted on the balance sheet of the organization. The procedure for actions in cases where the obligation to pay tax has arisen, and the organization has not received documents on tax registration at the location of the property, is not established by law.

Regardless of registration, if there is an object of taxation, the organization must calculate the amount of property tax (advance payment), transfer it to the budget and submit tax returns. This conclusion follows from Articles,, Clause 1 of Article 374, Clause 1 of Article 386 of the Tax Code of the Russian Federation and is confirmed by arbitration practice (see, for example, Resolution of the Federal Antimonopoly Service of the North-Western District dated June 18, 2010 No. A42-8835 / 2009).

However, the organization will not be able to technically fulfill these obligations: without registration documents, it will not have the data necessary to fill out a payment order for tax transfer and prepare reports (for example, a checkpoint). To solve this problem, representatives of the tax service recommend contacting the inspectorate at the location of a territorially remote real estate object with an application for tax registration (letter of the Federal Tax Service of Russia dated September 6, 2013 No. BS-4-11 / 16221). In the application, indicate: the organization does not have information about the receipt of information on the registration of the right to real estate by the inspection.

Copies of the certificate of tax registration at the location of the organization, the contract for the sale of the object, the act of acceptance and transfer, the certificate of registration of ownership (if any) or a document confirming the transfer of documents for state registration should be attached to the application.

Make an application according to our sample.

Based on the submitted application, the tax inspectorate will open a personal account for the organization, assign a checkpoint with a value of 41 and inform the organization about this.

Tax on property under a leasing agreement

The procedure for paying tax on leased items depends on the type of property. Real estate tax, for which the base is the cadastral value, is paid by property owners, lessors (subparagraph 3, paragraph 12, article 378.2 of the NKRF). The tax from other objects is calculated and paid by the one on whose balance they are recorded (clause 1 of article 374 of the NKRF).

Suppose property is not recognized as an object of taxation or on it. Then the tax does not have to be paid to either the lessor or the lessee.

During the entire term of the lease agreement, the ownership of the property remains with the lessor (clause 1, article 11 of the Law of October 29, 1998 No. 164-FZ). must be provided for in the contract. Two options are possible:

• leased items are recorded on the balance sheet of the lessor;
• leased items are recorded on the lessee's balance sheet.

Property on the balance sheet of the lessor. If the leased property is taken into account on the balance sheet by the lessor, then he reflects it on account 03 “Profitable investments in material assets”. The lessee takes them into account for the balance on account 001 "Leased fixed assets". In such conditions, the lessor pays property tax (clause 1, article 374 of the NKRF).

Example
In January 2017, Alfa LLC (lessor), located in Moscow, purchased a building for leasing for RUB 5,900,000. (including VAT - 900,000 rubles). The building is not included in the list of objects for which the tax base for property tax is the cadastral value.

In February 2017, Alfa transferred the building to Master Production Company LLC (lessee). The term of the leasing agreement is 4 years (48 months). The useful life of the building is 15 years (180 months).

Under the terms of the agreement, the leased property is accounted for on the balance sheet by the lessor. Alfa accrues depreciation on leased items using the straight-line method.

To account for the operation of transferring property to leasing, the accountant uses sub-accounts opened for account 03 - “Property transferred to leasing”, “Property intended to be transferred to leasing”.

The following entries were made in Alpha's accounting.

January 2017:

DEBIT 60 CREDIT 51

DEBIT 08 CREDIT 60

DEBIT 19 CREDIT 60
- 900,000 rubles. - input VAT included ;

DEBIT 68 sub-account "Calculations for VAT" CREDIT 19
- 900,000 rubles. - accepted for VAT deduction.

February 2017:

- 5,000,000 rubles. - the acquired equipment was leased.

Starting from February, Alfa calculates depreciation on the subject of leasing on a monthly basis:

DEBIT 20 CREDIT 02
- 27,778 rubles. (5,000,000 rubles: 180 months) - depreciation was charged on the building leased.

• on January 1 - 0 rubles;
• on February 1 - 5,000,000 rubles;

(0 rub. 5,000,000 rub. + 4,972,222 rub. + 4,944,444 rub.): 4 = 3,729,167 rub.

Property on the balance sheet of the lessee. If the leased property is taken into account on the balance sheet by the lessee, then he uses account 01 “Fixed assets”. The lessor takes into account the transferred property for the balance on account 011 "Fixed assets leased out". Therefore, the lessee pays property tax (clause 1, article 374 of the NKRF).

An exception to this rule is real estate, for which the tax base for property tax is the cadastral value. The taxpayer for such objects is always their owners, in particular lessors. This follows from the provisions of subparagraph 3 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

Example
In January 2012, Alfa LLC (the lessor) acquired production equipment for leasing. In the same month, Alfa transferred the equipment to Master Production Company LLC (the lessee), located in Moscow.

The term of the leasing agreement is five years (60 months). The value of the property received under the contract is 1,000,000 rubles. (without VAT). The equipment belongs to the seventh depreciation group. Useful life - 15 years (180 months).

Under the terms of the agreement, the leased property is accounted for on the balance sheet of the lessee. Alfa accrues depreciation on leased items using the straight-line method.

- 1,000,000 rubles - accounting for equipment as part of fixed assets.

Monthly, starting from February, the "Master" calculates depreciation on the subject of leasing:

To calculate the property tax, the residual value of the leased asset in the first quarter is:

• on January 1 - 0 rubles;
• on February 1 - 1,000,000 rubles;
• for March 1 - 994,444 rubles. (1,000,000 - 5556);
• for April 1 - 988,888 rubles. (994 444 - 5556).

(0 rub. + 1,000,000 rub. + 994,444 rub. + 988,888 rub.): 4 = 745,833 rub.

The amount of the advance payment on property tax for the 1st quarter (in terms of the subject of leasing) is equal to:

RUB 745,833 × 2.2%: 4 = 4102 rubles.

A movable fixed asset that was leased back after January 1, 2013 is not taxable. But only under one condition: if the lessor and the lessee are not interdependent persons. If this condition is not met, property tax must be paid for the leased asset.

Under a leaseback, the property is redeemed by the lessor from the owner for subsequent transfer to him for temporary use and possession for a fee. The parties may agree on which of them takes into account the subject of leasing on their balance sheet. At the same time, even if the lessee is the balance holder, the lessor will remain the owner of the property during the entire term of the contract. This follows from the articles, and the Law of October 29, 1998 No. 164-FZ.

You need to pay property tax on movable property, which is listed on the balance sheet as part of the organization's fixed assets. Movable property is exempt from taxation if:

• refers to the first or second depreciation group (according to the Classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1);
• accepted for accounting after December 31, 2012 (except for movable property received as a result of reorganization, liquidation, transfer between related parties).

As a general rule, under a leaseback, movable property included in fixed assets from January 1, 2013 is not subject to property tax. The fact that the property was previously owned by the lessee does not matter.

However, often the participants in leaseback operations are related parties. In these cases, the general rule does not apply. From January 1, 2015, movable property - objects of leasing - becomes an object of taxation. Provided that the object does not belong to the first or second depreciation group. The exemption provided for by paragraph 25 of Article 381 of the Tax Code of the Russian Federation does not apply to leasing (letter of the Ministry of Finance of Russia dated January 23, 2015 No. 03-05-05-01 / 1714). And in this case, the lessee will have to pay tax on property, which is recorded on its balance sheet starting from January 1, 2015.

Example
In January 2013, Alfa LLC (the lessor) purchased production equipment from Master LLC for leasing. In the same month, Alpha leased the acquired equipment to Master. "Alpha" and "Master" are interdependent persons.

The term of the lease agreement is five years (60 months). The value of the property received under the contract is 1,000,000 rubles. (without VAT). The equipment belongs to the seventh depreciation group. Upon receipt of the equipment, Master's accountant set a new useful life of 15 years (180 months).

Under the terms of the agreement, the leased property is accounted for on the balance sheet of the lessee. For leased items, Master calculates depreciation using the straight-line method.

The following entries were made in the Master's account:

DEBIT 08 sub-account "Property received on lease" CREDIT 76 sub-account "Value of the subject of leasing"
- 1,000,000 rubles - received equipment on lease;

DEBIT 01 sub-account "Fixed assets received on lease" CREDIT 08 sub-account "Property received on lease"
- 1,000,000 rubles - hardware included in the OS is taken into account.

Starting from February, "Master" calculates depreciation on the subject of leasing on a monthly basis:

DEBIT 76 sub-account "Value of the subject of leasing" CREDIT 02 sub-account "Depreciation of leasing property"
- 5556 rubles. (1,000,000 rubles: 180 months) - depreciation was charged on equipment received on lease.

Since the lessor and the lessee are interdependent persons, on January 1, 2015, the "Master" includes the subject of leasing in the calculation of the tax base for property tax.

• for January 1 - 872,212 rubles. (1,000,000 rubles - 5556 rubles × 23 months);
• for February 1 - 866,656 rubles. (872 212 - 5556);
• for March 1 - 861,100 rubles. (866 656 - 5556);
• for April 1 - 855,544 rubles. (861 100 - 5556).

The average cost of a leased asset for calculating property tax for the first quarter is:

(872,212 rubles + 866,656 rubles + 861,100 rubles + 855,544 rubles): 4 = 863,878 rubles.

The amount of the advance payment on property tax for the 1st quarter (in terms of the subject of leasing) is equal to:

RUB 863,878 × 2.2%: 4 = 4751 rubles.

Alfa does not take into account equipment leased when calculating property tax.

Return of leased property. At the end of the term of the leasing agreement (in case of its early termination), the property tax must be paid by the party that becomes the owner of the leased asset. It can be both the lessor and the lessee.

Upon return, the residual value of the property is reflected with the lessor on account 03. If, after the return, the object continues to be used as part of fixed assets, property tax must be paid on it in the general manner.

If the lessee returns the leased property with the fully repaid value, the lessor receives it at a conditional assessment of 1 rub. This follows from the provisions of paragraph 7 of the Instructions approved by Order of the Ministry of Finance of Russia dated February 17, 1997 No. 15 and letter of the Ministry of Finance of Russia dated February 20, 2012 No. 03-05-05-01 / 11.

Example
In January, Alfa LLC (the lessor), located in Moscow, purchased a non-residential building for leasing for RUB 5,900,000. (including VAT - 900,000 rubles). The building is not included in the list of objects for which property tax is charged based on the cadastral value.

In February, Alpha handed over the building to Master Production Company LLC (lessee). The term of the lease agreement is six years (72 months). Under the terms of the agreement, the leased property is accounted for on the balance sheet of the lessor. Alfa accrues depreciation on leased items using the straight-line method. The useful life of the building is 15 years (180 months).

In March, at the initiative of the lessor, the contract was terminated and the returned Alfa building began to be used in its activities.

To account for the operation of transferring property to leasing, the accountant uses sub-accounts opened for account 03 - “Property transferred to leasing”, “Property intended to be transferred to leasing”. The Alpha accountant made the following entries in the accounting.

In January:

DEBIT 60 CREDIT 51
- 5,900,000 rubles. - the supplier's invoice is paid;

DEBIT 08 CREDIT 60
- 5,000,000 rubles. - reflected the cost of acquiring the building;

DEBIT 19 CREDIT 60
- 900,000 rubles. - input VAT is taken into account;

DEBIT 03 sub-account "Property intended for leasing" CREDIT 08
- 5,000,000 rubles. - a fixed asset intended for leasing is accepted for accounting;

DEBIT 68 sub-account "Calculations for VAT" CREDIT 19
- 900,000 rubles. - Accepted for deduction of VAT on credited and paid property.

In February:

DEBIT 03 sub-account "Property leased" CREDIT 03 sub-account "Property intended for lease"
- 5,000,000 rubles. - the acquired building was leased.

Since February, Alfa has been accruing depreciation on the subject of leasing:

DEBIT 20 CREDIT 02
- 27,778 rubles. (5,000,000 rubles: 180 months) - depreciation was charged on the leased building.

The return of the building is reflected in the following posting:

DEBIT 01 CREDIT 03 sub-account "Property leased"
- 5,000,000 rubles. - the building was transferred to fixed assets intended for use in own activities.

To calculate the property tax, the residual value of the building in the first quarter is:

• on January 1 - 0 rubles;
• on February 1 - 000,000 rubles;
• for March 1 - 4,972,222 rubles. (5,000,000 - 27,778);
• for April 1 - 4,944,444 rubles. (4 972 222 - 27 778).

The average annual cost of the leased asset for calculating the property tax for the 1st quarter is:

(0 rub. + 5,000,000 rub. + 4,972,222 rub. + 4,944,444 rub.): 4 = 3,729,167 rub.

The amount of the advance payment on property tax for the 1st quarter (in terms of the subject of leasing) is equal to:

RUB 3,729,167 × 2.2%: 4 = 20,510 rubles.

"Master" does not take into account the building received on lease when calculating the property tax.

Purchase of leased property. Only those objects of movable property that were accepted on the balance sheet as fixed assets from January 1, 2013 are exempt from tax (clause 25 of article 381 of the NKRF). The repurchased object of leasing is not an exception to this rule.

It is necessary to determine the date when the object of leasing is registered as an object of fixed assets on the basis of the act of acceptance and transfer drawn up when the property was transferred to the balance of the lessee. If this happened before January 1, 2013, then the tax must be charged. If the lessee included the object of leasing into fixed assets after December 31, 2012, then this property is exempt from taxation. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated January 10, 2013 No. 03-05-05-01 / 01, dated December 24, 2012 No. 03-05-05-01 / 79.

After the repurchase, the leased asset continues to be recorded on account 01. Thus, the composition of the objects of property taxation for the lessee does not change.

If the lessor and the lessee are interdependent persons, property tax must be paid even if the leased asset is registered after December 31, 2012. In this case, for movable property registered after December 31, 2012, tax must be paid from January 1, 2015. The tax must be paid by the balance holder of the leased property. The exception is property that belongs to the first or second depreciation group - it is not necessary to pay property tax on it.

Example
In January 2014, Alfa LLC (the lessor) acquired production equipment worth RUB 5,000,000 for leasing. (without VAT.). In the same month, Alfa transferred the equipment to Master Production Company LLC (the lessee), located in Moscow. "Alpha" and "Master" are interdependent persons.

The term of the leasing agreement is 10 years (120 months). The equipment belongs to the seventh depreciation group. Useful life - 15 years (180 months). Under the terms of the agreement, the leased property is accounted for on the balance sheet of the lessee. For leased items, Master calculates depreciation using the straight-line method. Monthly depreciation amount - 27,777 rubles. (5,000,000 rubles: 180 months).

The total amount of leasing payments for the entire leasing period is 7,500,000 rubles. The distribution of payments by types of expenses is as follows:

The redemption value paid at the end of the contract is 1,500,000 rubles;

The cost of using the property (financial lease) is 6,000,000 rubles.

The amount of the monthly lease payment for the use of property according to the schedule is 50,000 rubles. (6,000,000 rubles: 120 months).

In the agreement, the parties agreed that leasing payments begin to accrue from the month following the month the equipment was handed over to Master. The property is transferred to the balance of the lessee.

Upon receipt of the equipment, the accountant of the "Master" made the following entries in the accounting:

DEBIT 08 sub-account "Property received on lease" CREDIT 76 sub-account "Value of the subject of leasing"
- 5,000,000 rubles. - received equipment on lease;

DEBIT 01 sub-account "Fixed assets received on lease" CREDIT 08 sub-account "Property received on lease"
- 5,000,000 rubles. - accounting for equipment as part of fixed assets.

Starting from February 2014, Master calculates depreciation on the subject of leasing on a monthly basis:

DEBIT 76 sub-account "Value of the subject of leasing" CREDIT 02 sub-account "Depreciation of leasing property"
- 27,777 rubles. (5,000,000 rubles: 180 months) - depreciation was charged on equipment received on lease;

DEBIT 20 CREDIT 60 sub-account "Payments for the use of the subject of leasing"
- 50,000 rubles. - the leasing payment for the use of equipment has been accrued;

DEBIT 60 sub-account "Payments for the use of the subject of leasing" CREDIT 51
- 50,000 rubles. - transferred lease payment.

Since Alfa and Master are interdependent persons, from January 1, 2015 Master includes the subject of leasing in the calculation of the tax base for property tax.

To calculate the property tax, the residual value of the leased asset in the 1st quarter of 2015 is:

• for January 1 - 4,694,453 rubles. (5,000,000 rubles - 27,777 rubles? 11 months);
• for February 1 - 4,666,676 rubles. (4 694 453 - 27 777);
• for September 1 - 4,638,899 rubles. (4 666 676 - 27 777);
• for April 1 - 4,611,122 rubles. (4 638 899 - 27 777).

The average cost of a leased asset for calculating property tax for the 1st quarter of 2015 is:

(4,694,453 rubles + 4,666,676 rubles + 4,638,899 rubles + 4,611,122 rubles): 4 = 4,652,787 rubles.

In the same way, the Master's accountant calculates the tax in the following periods.

In January 2024 (at the end of the lease agreement), Master will buy the equipment at the residual value. The accountant of the "Master" made the following entries in the accounting:

DEBIT 02 sub-account "Depreciation of leased property" CREDIT 01 sub-account "Fixed assets received on lease"
- 3 333 240 rubles. (27,777 rubles × 120 months) - accrued depreciation of the leased asset was written off at the end of the contract;

DEBIT 76 sub-account "Value of the subject of leasing" CREDIT 01 sub-account "Fixed assets received on lease"
- 1 666 760 rubles. (5,000,000 – 3,333,240) - leased property was derecognised at residual value;

DEBIT 08 CREDIT 60 sub-account "Calculations for the repurchase of the leased asset"
- 1,500,000 rubles. - reflected the purchase of equipment;

DEBIT 60 sub-account "Settlements for the repurchase of the subject of leasing" CREDIT 51
- 1,500,000 rubles. - the redemption value of the property was transferred to the lessor;

DEBIT 01 CREDIT 08
- 1,500,000 rubles. - purchased equipment is accepted for accounting.

From the next month after the equipment was registered, the accountant began to calculate depreciation. The amount of monthly depreciation is 25,000 rubles. (1,500,000 rubles: 60 months).

To calculate the property tax, the residual value of the leased asset in the first quarter of 2024 will be:

• for January 1 - 1,694,537 rubles. (5,000,000 rubles - 27,777 rubles? 119 months);
• on February 1 - 1,500,000 rubles;
• for March 1 - 1,475,000 rubles. (1,500,000 rubles - 25,000 rubles);
• for April 1 - 1,450,000 rubles. (1,475,000 rubles - 25,000 rubles).

The average cost of a leased asset for calculating property tax for the 1st quarter of 2024 is:

(1,694,537 rubles + 1,500,000 rubles + 1,475,000 rubles + 1,450,000 rubles): 4 = 1,529,884 rubles.

In the same way, the Master's accountant will calculate the tax in the following periods.

Differences between movable and immovable property

The calculation of corporate property tax depends on whether the asset is movable property. In practice, there may be a problem with whether to classify property as movable assets or real estate. Let's consider this question in more detail.

In some cases, OKOF will help determine the type of property:

• until 2017 - approved by the Decree of the State Standard of Russia dated December 26, 1994 No. 359;
• since 2017 - OK 013–2014.

Which objects belong to real estate, and which ones do not, is spelled out in article 130 of the Civil Code of the Russian Federation. However, in practice, questions arise, the answers to which, alas, the code does not provide. Let's say you purchased and installed fire alarms in your office space this year. Should I pay tax on their value? Let's just say that it's not necessary. Such installations, according to officials, are movable property.

Real estate accurately includes those objects that are registered in the state cadastre. Entries in the real estate cadastre are made in Rosreestr. It also registers the ownership of real estate. Accordingly, a certificate of such a right will unequivocally confirm that the building is considered real estate.

Entering information into such a cadastre without fail for each object began only from the beginning of 2013. Therefore, it is possible that part of the real estate (some small buildings), which has long been owned by your company, is not yet recorded anywhere. Even if some of the objects is not yet in the register, this is not a reason to exempt buildings and structures from property tax. Of course, provided that in all respects such property meets at least the requirements of paragraph 4 of PBU 6/01. That is, you took it into account as a fixed asset (letter of the Ministry of Finance of Russia dated February 25, 2013 No. 03-05-05-01 / 5317).

The components of one fixed asset with different useful lives can be accounted for separately (clause 6 PBU 6/01). Then is it possible to recognize the elevator, water supply, heating and other engineering systems of the building as separate (movable) objects so as not to pay tax? Officials believe that no matter how you consider such structures, it is all part of the property. Which means you have to pay taxes. About this - letter of the Ministry of Finance of Russia dated October 16, 2012 No. 07-02-06 / 247.

Communications in the premises is a sign of real estate. This decision was the result of a dispute, the details of which are described in the decision of the Federal Antimonopoly Service of the West Siberian District dated February 25, 2011 No. section No. A27-24716 /2009.

Objects erected on a special territory. Here is another sign by which an object can be attributed to real estate: this is the purpose of the site on which it is located. Did you erect the building on the territory allocated specifically for the construction of real estate, and also received permission for this? Then the object is most likely recognized as immovable. At least even in court, this approach is confirmed (decision of the Third Arbitration Court of Appeal dated August 20, 2012, case No. A74-3839 / 2011).

Anything that does not meet the criteria of real estate is considered movable property by default. This rule is enshrined in paragraph 2 of Article 130 of the Civil Code of the Russian Federation. Of course, in ambiguous situations, it is more profitable for you to recognize the object as movable. Especially if it was registered in 2013. Such property is not taxed, and it is not necessary to show it in the reporting (letter of the Federal Tax Service of Russia dated February 12, 2013 No. BS-4-11 / 2301).

What property can be considered movable, and what can be attributed to real estate

Type of property	Base
Must be considered as part of the property
Elevators and escalators	Letters of the Ministry of Finance of Russia dated April 11, 2013 No. 03-05-05-01 / 11960, dated October 16, 2012 No. 07-02-06 / 247
Integrated ventilation systems
Communications (heating, sewerage, water supply systems)
Power grids
Garbage chutes
Can be treated as movable property
ATMs and payment terminals	Letter of the Ministry of Finance of Russia dated April 11, 2013 No. 03-05-05-01 / 11960
Security and fire alarms
Air conditioners
Advertising structures
Video surveillance systems	Letter from the Ministry of Finance of Russia dated October 16, 2012 No. 07-02-06 /247
Furniture and computer equipment

Objects, the dismantling of which will not require repair

ATMs and payment terminals, advertising structures, security and fire alarms - all this is movable property. This is exactly what representatives of the Ministry of Finance of Russia think, as they reported in their letter dated April 11, 2013. No. 03-05-05-01 / 11960 . After all, such objects can be dismantled without any unpleasant consequences - the main tool itself will not suffer from this, it can be safely used further.

For the same reason, officials allow not to pay tax on the cost of external air conditioners registered after January 1, 2013. That is, it is necessary to include in the base that air conditioner that can work even after it is dismantled.

Prefabricated rooms

If you have a structure on your balance sheet, which, if desired, can be disassembled into parts and then reinstalled, then your company is the owner of movable property. These are the so-called modular structures. These include pavilions, malls, change houses and other mobile collapsible objects. In any case, kiosks, sheds (clause 10, article 1 of the Town Planning Code of the Russian Federation).

Another thing is that tax inspectors are ambivalent about such structures. Judicial practice shows that many auditors in the field are convinced that we are talking about real estate. And that means you have to pay property taxes. Therefore, in order to accurately avoid misunderstandings, it is better to find out the position of your inspector regarding the disputed object.

If you are ready to go to court, then you can not pay tax (unless, of course, we are talking about structures that were credited this year). The chances of defending your approach in court are high. Evidence of this is the decision of the Federal Antimonopoly Service of the Moscow District dated August 21, 2012 No. section No. A40-132980 / 11-116-357.

Sewerage, water supply, ventilation networks

There is no need to pay additional tax on the book value of the systems (letter of the Ministry of Finance of Russia dated March 4, 2014 No. 03-05-05-01 / 9272).

But sometimes air conditioners, video surveillance systems, security and fire alarms are separate inventory items, and not part of the building. This is possible if the equipment or network can be dismantled and moved to another location. Such objects will be movable, exempt from tax. This approach was announced by the financial department in letters dated October 4, 2013. No. 03-05-05-01 /41301 and dated April 11, 2013 No. 03-05-05-01 / 11960 .

Foundation equipment

Some production equipment requires special fastening and is installed on the foundation. It turns out that it is impossible to move it without damage. But still it can be dismantled, moved and re-commissioned. If so, then the equipment on the foundation is considered movable and is exempt from tax (letter of the Ministry of Finance of Russia dated February 25, 2013 No. 03-05-05-01 / 5288).

The taxation of the very foundation under the equipment depends on whether it is part of the building or not. If the foundation is indicated in the project documentation and in the technical accounting papers as part of the structure, then include the costs of its creation in the initial cost of the property. In other cases, foundation costs increase the initial cost of the equipment, are included in movable property and are not taxed.

Improvement items

A lot of controversy is related to the asphalt or concrete surface of the site. It is difficult to call a section of a road or a parking lot an independent object of real estate. Rather, it is an element of landscaping. The value of such property is not subject to property tax. But, if suddenly the controllers begin to insist that the hard surface is real estate, you can prove the opposite in court. The company will be supported there (decisions of the Federal Antimonopoly Service of the Volga District of July 10, 2012, section No. A65-5399 / 2011, of the Far Eastern District of November 26, 2012, section No. F03-5054 / 2012).

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1. Organizations on DOS(including separate subdivisions with a separate balance sheet), which have fixed assets on their balance sheet that are recognized as an object of taxation for property tax.

2. Organizations on the simplified tax system and UTII, owning .

3. Organizations on ESHN for some property.

Corporate property tax: real estate

All real estate is subject to this tax, except for land plots and other objects of nature management (clause 1, clause 1, clause 4, article 374 of the Tax Code of the Russian Federation).

Moreover, real estate taxation has its own peculiarities. So, organizations on DOS must pay property tax in relation to:

• real estate listed on the balance sheet as fixed assets;
• residential real estate that is not accounted for according to accounting data as fixed assets.

Organizations on the simplified tax system and UTII pay tax (clause 1 of article 378.2 of the Tax Code of the Russian Federation) if they own:

• , for example, shopping centers or premises in them. A complete list of such real estate is given in paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation;
• residential real estate, which is not accounted for on the balance sheet according to accounting data as a fixed asset.

Organizations on the Unified Agricultural Tax pay tax on property that is not used in the production of agricultural products, primary and subsequent (industrial) processing and sale of these products, as well as in the provision of services by agricultural producers (clause 3 of article 346.1 of the Tax Code of the Russian Federation).

Corporate property tax: movable property

The tax on movable property has not been paid since 01/01/2019 (Federal Law of 08/03/2018 No. 302-FZ).

Corporate property tax: tax base

As a general rule, the tax base is the average annual value of the property, but in relation to the tax is calculated based on its cadastral value (Art. 375, 378.2 of the Tax Code of the Russian Federation).

Property tax of legal entities: reporting periods

Reporting periods for property tax depend on the tax base (clause 2, article 379 of the Tax Code of the Russian Federation):

By the way, regional authorities may not establish reporting periods (clause 3, article 379 of the Tax Code of the Russian Federation).

Tax period for property tax

The tax period for the property tax of organizations is the same for all (regardless of the value of the property, on the basis of which the tax is calculated) and is equal to a calendar year (clause 1, article 379 of the Tax Code of the Russian Federation).

Corporate property tax rate

Regional authorities have the right to set the property tax rate themselves, but its amount cannot exceed the rate established by the Tax Code (clause 1, article 380 of the Tax Code of the Russian Federation). This rate is generally 2.2%.

At the same time, it is allowed to establish differentiated tax rates depending on the categories of taxpayers or property recognized as an object of taxation (clause 2 of article 380 of the Tax Code of the Russian Federation).

If the regional authorities have not set their own corporate property tax rates, then the tax is calculated based on the rates specified in the Tax Code of the Russian Federation (clause 4, article 380 of the Tax Code of the Russian Federation).

Calculation of corporate property tax

The tax calculation based on the average annual value of the property differs from the tax calculation based on the cadastral value.

And here it is important to note that when calculating the tax based on the average annual value, it is not necessary to take into account real estate, the tax in respect of which is calculated based on the cadastral value.

Calculation of advance payments and tax based on the average annual value of the property

To calculate the advance, you will need to determine the average value of the property (clause 4 of article 376 of the Tax Code of the Russian Federation):

Having determined the average value of the property, you can calculate the amount of the advance payment (clause 4 of article 382 of the Tax Code of the Russian Federation):

To calculate the annual tax amount, you need to determine the average annual value of the property:

The tax calculation looks like this:

At the end of the year, you need to pay extra to the budget by the amount calculated according to the formula:

Calculation of advance payments and tax based on the cadastral value of the property

To understand how much advance payment you need to pay to the budget, you need to make the following calculation (clause 12, article 378.2 of the Tax Code of the Russian Federation):

The annual tax amount is determined by the following formula:

And the amount of tax payable at the end of the year is calculated as follows:

Deadline for paying corporate property tax

The deadline for paying property tax is established by the laws of the constituent entities of the Russian Federation (clause 1, article 383 of the Tax Code of the Russian Federation).

For example, owners of Moscow property must pay tax at the end of the year no later than March 30 of the year following the reporting year (clause 1, article 3 of the Law of the City of Moscow dated 05.11.2003 N 64). And the deadline for payment for payers of property tax in the Republic of Tatarstan is April 5 of the year following the reporting year (part 3, article 4 of the Law of the Republic of Tajikistan dated November 28, 2003 No. 49-ZRT).

Deadline for payment of advance property tax payments

The deadlines for the payment of advance payments, as well as the deadline for paying taxes, are set by the regional authorities. And, accordingly, in different regions, these terms may be different.

Submission of reporting on corporate property tax

Payers of property tax must submit reports on this tax in the following terms:

Type of reporting	When it appears	Submission deadline
Calculation of the advance payment for property tax (Appendix No. 4 to the Order of the Federal Tax Service of March 31, 2017 No. ММВ-7-21 / [email protected])	According to the results of the reporting periods	Not later than the 30th day of the month following the reporting period (clause 2, article 386 of the Tax Code of the Russian Federation)
Declaration (Appendix No. 1 to the Order of the Federal Tax Service of March 31, 2017 No. ММВ-7-21/ [email protected])	At the end of the year	Not later than March 30 of the year following the reporting year (clause 3 of article 386 of the Tax Code of the Russian Federation)

If reporting periods are not established in your region, then, accordingly, you only need to submit a declaration at the end of the year to the Federal Tax Service Inspectorate.

It is not necessary to submit a calculation and a declaration if the organization does not have taxable property.

The nuances of payment and reporting

Organizations must pay advances/tax at the location of the property:

Property location	Where is the tax paid?
The property is located at the location of the organization (clauses 3, 6 of article 383 of the Tax Code of the Russian Federation)	In the IFTS, where the organization is registered
The property is located at the location of a separate subdivision with a separate balance sheet (Article 384 of the Tax Code of the Russian Federation)	In the IFTS, where the OP is registered
Real estate is located outside the location of the organization and the EP (Article 385 of the Tax Code of the Russian Federation)	In the IFTS serving the territory where the property is located

The same procedure applies to reporting on property tax (clause 1, article 386 of the Tax Code of the Russian Federation).

If the organization owned the property for less than a year

If taxable property was registered not from the beginning of the reporting year or retired during the year, then this fact will not affect the formula for calculating advances/tax based on the average annual value of the property.

If we are talking about property, the tax in respect of which is calculated based on the cadastral value, then advances / tax are calculated taking into account the ownership ratio (clause 5, article 382 of the Tax Code of the Russian Federation). This coefficient is determined by the following formula:

When calculating the number of full months of ownership, you need to consider that:

• if the ownership of cadastral real estate arose before the 15th day of a particular month inclusive, then this month is taken as a full month. If the right to real estate arose after the 15th day of the month, then this month is not taken into account;
• if the ownership of cadastral real estate is terminated after the 15th day of the month, then this month is included in the calculation of the coefficient as a full month. If the right is terminated before the 15th day of the month inclusive, then such a month does not need to be taken into account.

The property tax at the cadastral value in 2017 is established by the law of the subject of the Russian Federation. Each region has its own tax rates and deadlines. We have provided a list of regions in the article.

Real estate is subject to corporate property tax. In some cases, the tax base is the book value of the property. In others, the cadastral value. Due to this . In the article we will show you how to determine at what cost to calculate the tax. We will tell you how to find out property tax rates at cadastral value, terms, payment details, etc.

Who pays property tax at cadastral value in 2017

Property tax at cadastral value is paid by companies that apply:

• general regime of taxation;
• simplification;

First of all, check if the company has real estate in the constituent entities of the Russian Federation, where the cadastral value tax has been introduced. A complete list of such regions is in.

Then determine if the conditions are met:

• real estate owned by the company or under economic management (letter of the Ministry of Finance of Russia dated June 4, 2015 No. 03-05-05-01 / 32447, information from the Federal Tax Service of Russia dated December 8, 2015);
• the object is included in the list approved by the regional authorities and posted on the official websites of governments or heads of administrations, governors, authorized departments of the constituent entities of the Russian Federation.
• the cadastral value of the object or its part is determined as of January 1 of the current year.

Where to find the cadastral value

You can find out the cadastral value of a real estate object on the website of Rosreestr rosreestr.ru in the section "Reference information on real estate objects online". This electronic service allows you to search by three parameters: the cadastral number of the object, conditional number or address. You can also apply by mail, via the Internet to the territorial office of Rosreestr. Such certificates are issued free of charge at the request of any person (letter of the Federal Tax Service of Russia dated May 8, 2014 No. BS-4-11 / 8876).

If as of January 1, 2016 there is no object in the regional list or its cadastral value is not determined, the tax must still be calculated and transferred. But only according to the book value of the object (letter of the Ministry of Finance of Russia dated June 17, 2015 No. 03-05-05-01 / 35000).

Regions where property tax for all objects is calculated based on the residual value

Deadline for paying property tax at cadastral value in 2017

Tax for 2016 must be transferred by March 30, 2017. Transfer advance payments no later than the 30th day of the month following the reporting period. For property tax at cadastral value, these are I, II and III quarters.

In the regions, the authorities have the right to establish other deadlines for paying property tax and advance payments. Find out the exact payment terms in your region on the website of the Federal Tax Service.

When to pay tax on newly acquired property

Include in the calculation of the tax base real estate objects that are accounted for on accounts 01 “Fixed assets” and 03 “Profitable investments in material assets”, residential buildings and residential premises that are accounted for on other accounts (for example, on account 41 “Goods”):

• in the month in which the right of ownership arises, if the registration took place before the 15th day (inclusive);
• in the month following the acquisition of ownership, if the registration took place after the 15th.

Property tax rates at cadastral value

The authorities of the constituent entities of the Russian Federation independently set the property tax rate on the cadastral value. But in any case, it cannot be more than 2 percent. You can find out the rates in your region on the website of the Federal Tax Service. For example, in Moscow the rate for 2016 is 1.3 percent.

What is the formula for calculating property tax?

Property tax at the cadastral value in 2017 based on the results of 2016, calculate using the formula:

If you did not use the property for the whole year, then take into account the correction factor. Calculate it according to the formula:

The object is owned by the company for a full month, if the right to the object arose in the period from the 1st to the 15th day inclusive or ceased after the 15th day. If the right to real estate arose after the 15th day or ceased from the 1st to the 15th day inclusive, do not include such months in the tax calculation.

EXAMPLE

As a result of the reorganization, the property was taken to the balance sheet on March 5. Use these ratios:

• when calculating advance payments for the 1st quarter - 1/3;
• when calculating the tax for the year - 10/12.

Check whether it is necessary in your region to calculate advance tax payments on a quarterly basis based on the cadastral value of the object. The advance is equal to ¼ of the cadastral value of the building multiplied by the tax rate. That is, the formula is:

If the building has several owners, then you need to multiply the cadastral value by your share, and then by ¼ and the tax rate. It is determined by the regional authorities in their property tax laws.

Reporting on property tax with cadastral value in 2017

Not later than March 30, 2017, it must be submitted to the inspection at the actual location of the property. The form of the declaration on property tax and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

How to file a property tax return

In which regions is property tax at cadastral value established?

Check if your region is among those in which the property tax is set at the cadastral value. If so, see the details in the table below. Perhaps your property still does not fall under the conditions under which the tax base is calculated at the cadastral value. In this case, the tax must be calculated based on the book value of the fixed asset in accounting.

Regions where property tax on cadastral value has been introduced

The region in which, for certain real estate, the basis for calculating property tax must be determined based on the cadastral value	Type of property	Regulations
Moscow city	With a total area of ​​over 3000 sq. m (except for premises that are in the operational management of state authorities, autonomous, budgetary and state institutions). Provided that these objects, with the exception of apartment buildings, are located on land plots, one of the types of permitted use of which provides for the placement of: office buildings for business, administrative purposes (except for buildings (buildings, structures) located on land plots, the type of permitted use of which provides for the placement of industrial or production facilities); commercial purpose; shopping facilities; public catering and (or) consumer services
	Separate non-residential buildings (buildings, structures) with a total area of ​​more than 1000 sq. m and premises in them, which are intended to accommodate business, administrative or commercial facilities, shopping facilities, catering facilities and (or) consumer services facilities or are actually used for these purposes
	Non-residential premises in apartment buildings actually used to accommodate offices, retail facilities, catering facilities and consumer services, if the total area of ​​non-residential premises in an apartment building exceeds 3000 sq. m
	After two years from the date of acceptance of these objects for accounting
Moscow region	Shopping centers (complexes) with a total area of ​​1000 sq. m and rooms in them
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
City of St. Petersburg	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Non-residential buildings (buildings, structures) with an area of ​​more than 3000 sq. m, which are used to accommodate business, administrative or commercial facilities, offices, retail facilities, catering facilities or consumer services
	Non-residential premises with an area of ​​more than 3000 sq. m, which are actually used to accommodate offices, retail facilities, catering facilities and (or) consumer services
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Leningrad region	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Shopping centers (complexes) with a total area of ​​over 1000 sq. m and rooms in them
Altai region	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Arhangelsk region	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Belgorod region	Administrative and business centers and
	Non-residential premises intended to accommodate offices, retail facilities, public catering and consumer services, or which are actually used to accommodate offices, retail facilities, public catering and consumer services
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Penza region
	Non-residential premises that are intended to accommodate offices, retail facilities, catering facilities and consumer services or are actually used for these purposes, with a total area of ​​over 1000 sq. m
	Buildings, structures, structures of automobile gas filling stations (AGZS), oil depots, fuel and lubricants warehouses, gas stations (gas stations) that are intended or actually used to accommodate offices, retail facilities, catering facilities and consumer services
Amur region	Shopping centers (complexes) and premises in them
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Non-residential premises that are intended or actually used to accommodate retail facilities, catering facilities and consumer services
	Administrative and business centers and premises in them
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Yaroslavl region	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Vologda Region	Administrative and business centers and shopping centers (complexes) and premises in them
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Oryol Region	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Chelyabinsk region	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Administrative and business centers and shopping centers (complexes) with an area of ​​2000 sq. m and more and premises in them with an area of ​​2000 sq. m and more
	Area 2000 sq. m and more
Krasnodar region	Administrative and business centers and shopping centers (complexes) and premises in them
	Non-residential premises that are intended or actually used to house offices, retail facilities, catering facilities and consumer services
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Volgograd region	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Voronezh region	Shopping centers (complexes) and premises in them with a total area of ​​up to 2000 sq. m
	Non-residential premises with a total area of ​​up to 2000 sq. m, which are intended or actually used to accommodate retail facilities
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Nizhny Novgorod Region	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Administrative and business centers and shopping centers (complexes) and premises in them
	Non-residential premises that are intended and actually used to accommodate offices, retail facilities, catering facilities and consumer services
Sakhalin region	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Shopping centers (complexes) and premises in them with a total area of ​​over 3,000 sq. m
	Non-residential premises that are intended or actually used to accommodate retail facilities with a total area of ​​over 3,000 sq. m
Kirov region	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Administrative and business centers and shopping centers (complexes) with a total area of ​​over 2000 sq. m and premises in them, regardless of the area, with the exception of buildings (structures, structures) and premises that are in the operational management of the legislative (representative) and executive authorities of the Kirov region, local governments of the Kirov region, regional and municipal institutions
	Non-residential premises with a total area of ​​over 2000 sq. m, which are intended or actually used to accommodate offices, retail facilities, catering facilities and consumer services
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Kurgan region	Administrative, business and shopping centers or complexes and premises in them
	Non-residential premises that are intended or actually used to house offices, retail facilities, catering facilities and consumer services
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Kemerovo region	Administrative, business and shopping centers or complexes and premises in them with a total area of ​​more than 1000 sq. m (except for premises under the operational management of autonomous, budgetary and state institutions)
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Orenburg region	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Kursk region	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Khabarovsk region	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
	Shopping centers (complexes) with a total area of ​​over 2000 sq. m and premises in them
Novgorod region	Administrative, business and shopping centers or complexes and premises in them
	Non-residential premises that are intended or actually used to accommodate offices, retail facilities, catering facilities and consumer services
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Novosibirsk region	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Non-residential premises that are intended or actually used to accommodate offices, retail facilities, public catering and consumer services, located in separate non-residential buildings (buildings, structures), with a total area of ​​over 3000 sq. m or in apartment buildings, the total area of ​​non-residential premises in which exceeds 3000 sq. m
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Republic of Karelia	Shopping centers (complexes) and premises in them with a total area of ​​over 500 sq. m
	Non-residential premises with a total area of ​​over 500 sq. m, which are intended or actually used to accommodate retail facilities
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Udmurt republic	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Administrative, business and shopping centers with an area of ​​over 1000 sq. m, except for: centers that are in the operational management of state bodies or institutions of the Udmurt Republic, local governments of the Udmurt Republic and municipal institutions created by them; premises actually used to accommodate consumer services; administrative and business centers or premises used for the purpose of fulfilling the state defense order or leased for use for the same purposes; administrative and business centers or premises of organizations that are engineering and technical military units used to perform the functions assigned to them to ensure the defense and security of the state or leased for use for the same purposes; administrative and business centers or premises related to mobilization capacities, objects of mobilization purpose; administrative and business centers or premises in which products for industrial and technical purposes are produced; premises used for the needs of culture, art, education, physical culture and sports, health care and social security
Ivanovo region	Administrative, business and shopping centers or complexes and premises in them with a total area of ​​more than 5000 sq. m
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Lipetsk region	Administrative, business and shopping centers or complexes and premises in them with a total area of ​​over 1000 sq. m
Magadan Region	Administrative, business and shopping centers or complexes and premises in them with a total area of ​​more than 500 sq. m
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Primorsky Krai	Administrative, business and shopping centers or complexes and premises in them (except for premises under economic management or operational management of state (municipal) institutions and enterprises)
	Non-residential premises that are intended or actually used to accommodate offices and retail facilities
Pskov region	Administrative, business and shopping centers (complexes) with a total area of ​​over 2000 sq. m and rooms in them
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Ryazan Oblast
	Non-residential premises that are intended or actually used to house offices, retail facilities, catering facilities and consumer services
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Rostov region	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Stavropol region
	Non-residential premises with a total area of ​​over 250 sq. m, which are intended or actually used to accommodate offices, retail facilities, catering facilities and consumer services
Sverdlovsk region	Administrative, business and shopping centers with an area of ​​over 5000 sq. m and rooms in them
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Tomsk region	Administrative, business and shopping centers or complexes with an area of ​​over 1000 sq. m and rooms in them
	Non-residential premises with a total area of ​​over 1000 sq. m, which are intended or actually used to accommodate offices, retail facilities, catering facilities and consumer services
	Residential buildings and residential premises owned for more than one year and not accounted for on the balance sheet as fixed assets
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Tula region	Administrative, business and shopping centers and premises in them
	Non-residential premises that are intended or actually used to accommodate offices, retail facilities, catering facilities and consumer services
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Tyumen region	Administrative, business and shopping centers or complexes with an area of ​​over 10,000 sq. m and premises in them put into operation before January 1, 2010
Altai Republic	Administrative, business and shopping centers or complexes and premises in them with a total area of ​​more than 100 sq. m
	Non-residential premises with a total area of ​​over 100 sq. m, which are intended or actually used to accommodate offices, retail facilities, catering facilities and consumer services
The Republic of Buryatia	Administrative, business and shopping centers or complexes and premises in them
	Non-residential premises that are intended or actually used to accommodate offices, retail facilities, catering facilities and consumer services
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Komi Republic	Administrative, business and shopping centers with an area of ​​over 1000 sq. m and rooms in them
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Chuvash Republic	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Republic of Bashkortostan	Administrative, business and shopping centers with an area of ​​over 1000 sq. m and premises in them (except for premises under the operational management of state authorities and local self-government, autonomous, budgetary and state institutions)
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
The Republic of Ingushetia	Administrative and business centers and shopping centers (complexes) with a total area of ​​over 200 sq. m and rooms in them
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
The Republic of Khakassia	Administrative, business and shopping centers and premises in them with a total area of ​​over 1000 sq. m
	Non-residential premises with a total area of ​​over 1000 sq. m, which are intended or actually used to accommodate offices, retail facilities, catering facilities or consumer services facilities
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Mari El Republic	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Republic of North Ossetia-Alania	Shopping centers with an area of ​​over 250 sq. m and rooms in them
	Non-residential premises with a total area of ​​over 250 sq. m, which are intended or actually used to accommodate retail facilities
The Republic of Sakha (Yakutia)	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Transbaikal region	Administrative, business and shopping centers and premises in them
	Non-residential premises that are intended or actually used to house offices, retail facilities, catering facilities and consumer services
Samara Region	Administrative and business centers and shopping centers (complexes) and premises in them
	Non-residential premises that are intended or actually used to house offices, retail facilities, catering facilities and consumer services
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and premises not accounted for on the balance sheet as fixed assets
Kostroma region	Shopping centers (complexes) and premises in them
	Non-residential premises that are intended or actually used to house offices, retail facilities, catering facilities and consumer services
The Republic of Dagestan
	Real estate of foreign organizations that do not have permanent representative offices in Russia
	Residential buildings and premises not accounted for on the balance sheet as fixed assets
Saratov region	Administrative, business and shopping centers (complexes) with a total area of ​​over 1000 sq. m and rooms in them
	Non-residential premises with a total area of ​​over 200 sq. m, which are intended or actually used to accommodate offices, retail facilities, catering facilities and consumer services
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Tver region	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and premises not accounted for on the balance sheet as fixed assets
Kabardino-Balkarian Republic	Administrative, business and shopping centers (complexes) with a total area of ​​over 350 sq. m and rooms in them
	Non-residential premises with a total area of ​​over 350 sq. m, which are intended or actually used to accommodate offices, retail facilities, catering facilities and consumer services
	Residential buildings and premises not accounted for on the balance sheet as fixed assets
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Republic of Tatarstan	Shopping centers with a total area of ​​over 2000 sq. m and premises in them, located in settlements with a population of more than 145 thousand people.
Chechen Republic	Administrative, business and shopping centers or complexes and premises in them
	Non-residential premises that are intended or actually used to accommodate offices, retail facilities, catering facilities and consumer services
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Khanty-Mansi Autonomous Okrug - Yugra	Administrative, business and shopping centers and premises in them
	Non-residential premises that are intended or actually used to house offices, retail facilities, catering facilities and consumer services
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Yamalo-Nenets Autonomous Okrug	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Kaliningrad region	Administrative and business centers and shopping centers (complexes) and premises in them
	Non-residential premises that are intended or actually used to accommodate offices, retail facilities, catering facilities and consumer services
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets, after one year from the date of acceptance of these objects for accounting
Bryansk region	Administrative, business and shopping centers and premises in them
	Non-residential premises that are intended or actually used to house offices, retail facilities, catering facilities and consumer services
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Kamchatka Krai	Administrative and business centers and shopping centers (complexes)
	Non-residential premises that are intended or actually used to accommodate offices, retail facilities, catering facilities and consumer services
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Murmansk region	Shopping centers (complexes) with a total area of ​​over 500 sq. m and rooms in them
	Non-residential premises with a total area of ​​over 500 sq. m, which are intended or actually used to accommodate offices, retail facilities, catering facilities and consumer services
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
The Republic of Mordovia	Administrative and business centers and shopping centers (complexes) with a total area of ​​over 1000 sq. m and rooms in them
Jewish Autonomous Region	Shopping centers (complexes) with a total area of ​​over 300 sq. m and rooms in them
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
Karachay-Cherkess Republic	Administrative and business centers and shopping centers (complexes) with a total area of ​​over 3,000 sq. m and rooms in them
	Separate non-residential buildings and premises in them with a total area of ​​over 3000 sq. m, which are used to accommodate retail facilities, catering facilities and (or) consumer services facilities
	Non-residential premises in apartment buildings with a total area of ​​over 3,000 sq. m, which are used to accommodate retail facilities, catering facilities and (or) consumer services facilities
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets, after the expiration of one tax period from the date of acceptance for accounting
Republic of Adygea	Administrative and business centers and shopping centers (complexes) and premises in them from 500 sq. m and more
	Non-residential premises, which, according to cadastral passports or inventory documents, are intended for offices, retail facilities, public catering facilities and consumer services. Or which are actually used for offices, retail facilities, catering facilities and consumer services - from 500 sq. m and more
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Republic of Kalmykia	Non-residential premises, which, according to cadastral passports or inventory documents, are intended for offices, retail facilities, public catering facilities and consumer services. Or which are actually used for offices, retail facilities, catering facilities and consumer services
	Real estate of foreign organizations that do not have permanent representative offices in Russia or do not use this property in the activities of permanent representative offices
	Residential buildings and residential premises not accounted for on the balance sheet as fixed assets
Tyva Republic	Shopping centers (complexes) with a total area of ​​over 1500 sq. m and premises in them

Already this year, for a number of citizens living in regions where a pilot project is being tested under a new scheme for taxing individuals, the year may increase significantly. This is due to the fact that the calculation of fees will now be carried out taking into account the cadastral value of real estate, which practically corresponds to the market value. Prior to this, the inventory value of the object was used, which took into account the costs of its construction, and not its current market value. As a result of this approach, many residential and commercial facilities were subject to symbolic fees.

In this article

How is the amount of fiscal fees from the property of citizens determined?

Taxation of legal entities and individuals is the main source of replenishment of regional budgets. Chapter 30 of the Tax Code of the Russian Federation is devoted to the rules for calculating and paying taxes, and also describes those categories of citizens and organizations that are exempt from taxation.

If the organization owns or has real estate or something else on its balance sheet, then taxes should be paid from it to the regional budget. Due to the fact that the estimated value of such objects was calculated from their inventory value, the taxes were low. The Government of the Russian Federation has decided to replace the inventory valuation with a cadastral one, which reflects the current market value of the property as closely as possible.

The cadastral valuation according to the new calculation rules will have to be adjusted every 5 years as a result of real estate revaluation by independent experts.

In Art. 380 of the Tax Code of the Russian Federation, the maximum tax rate for such property is 2%. The law allows the regional authorities to independently establish coefficients that regulate the size of the federal tax rate, taking into account:

• type of taxpayer;
• type of property;
• the size of the subsistence minimum in the region and a number of other factors.

Important! organizations working under the USNO and UTII will pay if their real estate, put on the balance sheet, is registered in a special cadastral list of regions of the Russian Federation.

What is the difference between the cadastral value of real estate and the inventory

Recent changes in the tax calculation are associated with the transition to the cadastral valuation of real estate. Previously, an inventory estimate was used, which included:

• building structure,
• year of putting the facility into operation,
• the cost of construction work and materials.

Buildings built long ago on this scale of valuation were very cheap, which reduced the amount of tax levied on them. Therefore, the government replaced the inventory value with the cadastral value, for the calculation of which the following evaluation criteria are used:

• the location of the house;
• infrastructure development;
• proximity to socially important objects;
• availability of security, parking, etc.

The calculation of the cadastral value is carried out by independent experts every 5 years.

The cadastral value is determined by independent real estate appraisers and updated at least once every 5 years. In each Russian region, the calculation of the cadastral value is carried out taking into account local specifics. Clarifications for individuals and legal entities, which should be carried out locally on the issue of taxation, were discussed with the heads of regions back in 2015.

Reform of taxation of citizens: highlights

When adopting amendments to taxation in the Tax Code in 2015, it was decided to carry out the reform within five years in several stages, during which the amount of tax at each stage will increase by 20% per year.

To prevent a sharp increase in taxes on the property of legal entities and individuals, a special reduction coefficient is introduced. It is planned to switch to the new taxation system within five years. Due to the fact that, according to the most conservative estimates, the cadastral value is 10 times higher than the inventory value, the size of the tax can grow significantly if a reduction factor that restrains its growth is not introduced. For the phased introduction of a new tax rate, the government set a tax rate for individuals in 2017 in the amount of 0.1% of the cadastral value.

The tax will be charged for the following properties:

• residential type premises (apartments, private houses, rooms, etc.);
• construction in progress related to the housing stock;
• immovable complexes with residential premises;
• outbuildings with an area of ​​up to 50 m² (if they are located on a plot intended for farming, building a summer house, building a house, etc.).

In cities of federal importance, the tax rate can be increased by the local government within the so-called "local corridor".

For whom will there be preferential taxation

Preferential taxation is provided for the following categories of citizens:

• disabled people
• pensioners,
• veterans.

When calculating the tax for these categories of persons, the following will be deducted from the total area of ​​real estate:

• for rooms - 10 m²;
• for apartments - 20 m²;
• for private houses - 50 m².

If, after deduction, the total area is zero, then its owner is completely exempt from tax. The regional authorities have the authority to independently expand the list of beneficiaries who are exempt from paying taxes on real estate according to new calculations in connection with the adopted reform.