Organizational property tax: which object is recognized as a shopping center

Objects related to commercial real estate

The law states that commercial real estate is residential premises taken out of the relevant fund and used by its owner to make a profit.
Commercial properties include:

Catering establishments.
Offices.
Production workshops.
Shopping and entertainment centers.
Other objects.

Such real estate is taxed based on its average annual value.

However, from 2021, only cadastral data is used to evaluate the following objects:

Shopping complexes and premises included in them.
Foreign real estate on the territory of the Russian Federation.
Administrative buildings.
Non-residential premises converted into offices, retail outlets and other facilities.

For other types of commercial property, the tax amount will be based on book value. In a situation where an organization or individual owns several types of property, then contributions to the budget are calculated for each object separately.

Also, commercial real estate is usually divided according to its type of use into:

social;
industrial;
office;
free use;
apartments.

Knowledge of this classification is very important, because one of the types of benefits is distributed based on the type of use of real estate.

It is worth noting that according to federal law, local authorities have the right to add individual objects, as well as remove them from the list of preferential ones.

Tax deduction for commercial real estate

The commercial real estate tax for the year is calculated according to the new version of the law, and a deduction in the form of a reduction is also provided. However, for pensioners there is a special procedure for applying a tax deduction for the purchase of residential real estate. Is there a tax deduction for the purchase of non-residential premises?

Answer: By virtue of paragraph 2 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation, a property tax deduction is provided for the construction (purchase) of a residential building, apartment, room or share(s) in them, as well as for the repayment of interest on targeted loans (credits), spent on the construction (purchase) of a residential building, apartment, room or share(s) in them.

Who is exempt from office property taxes?

The issue of tax benefits for office real estate is regulated at the legislative level in the same way as for residential real estate.
Thus, among individuals who own this type of property, the following are exempt from payments to the state:

War veterans.
Persons who took part in hostilities.
Disabled children.
Disabled people of groups 1 and 2.

In addition, the following are exempt from deductions of funds to the state for office real estate:

Cultural sites and religious organizations.
Transport industry enterprises.
Budget companies.
Subway enterprises.
Organizations involved in providing jobs for people with disabilities.
Enterprises of the defense complex.

At the local level, other enterprises or organizations may be included in this list, regardless of their form of ownership.

Tax deduction for the purchase of non-residential premises

Real estate does not lose liquidity over time. It is quite possible that within 5 years you will make more than one transaction to sell an apartment. In this case, you will also have to visit the tax office. Please note that if a home was purchased for 30,000 and sold for 35,000, then the income is the 5,000 that you were able to earn. Actually, the amount of the fee is calculated from them. By the way, if the funds received are spent on the purchase, privatization, construction or renovation of another home, as well as on repaying a loan related to real estate, you have the right to a tax deduction. In addition, if we are talking about a house received by inheritance, no payments to the Tax Inspectorate are required.

Tax Code of the Russian Federation) Distribution of deductions between co-owners of property Distributed in proportion to the share of co-owners in the case of the sale of property located in common shared or common joint ownership. Distributed by agreement between co-owners in the case of sale of property in common joint ownership. Determination of the period during which the property of each spouse was in joint ownership The basis and moment of emergence of the right of ownership to the alienated property of the taxpayer and the period during which the alienated property of the taxpayer was in his ownership is determined taking into account civil (clause 1 of Article 256 of the Civil Code of the Russian Federation) and family (Clause 1 and Clause 2 of Article 34 of the RF IC) legislation (Determination of the Constitutional Court of the Russian Federation dated 02.11.2006 N 444-O).

30 Mar 2021 klasterlaw 45

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Tax benefits for owners of commercial premises

The law provides for a benefit consisting of paying 25% of the tax amount for owners of enterprises and offices whose activities are aimed at:

Medical service.
Conducting scientific research.
Providing educational services.

In some cases, individual entrepreneurs (individual entrepreneurs) working under a simplified tax system can avoid paying property tax. However, this is only possible if the person proves the fact that this property is involved in business activities, the income from which is subject to a single tax.

As for legal entities, by law they will not be able to use book value when calculating tax. On a general basis, only legal entities acting as income tax payers will be able to make contributions to the state.

Personal income tax for the sale of commercial real estate

The amount taken into account for refund may include funds spent on the purchase of building materials and repair work. A personal income tax refund related to the construction of a house allows the cost of connecting to gas, water and sewer networks to be included in the refund amount. The same applies to the cost of connecting to the electrical network.

The right to a personal income tax refund can only be exercised once by any Russian citizen when purchasing housing. The impossibility of receiving the refunded funds in full for one reporting period implies an extension of the payment terms for a subsequent time. In your particular case, in the purchase and sale agreement, it is advisable to indicate a pre-registered house, the cost of which will be allocated in a separate amount not exceeding 2 million rubles.

And residential is intended exclusively for living. Any other wording may imply that although this is a house, it can also theoretically be used for commercial purposes. And this, from a legal point of view, is a completely different story. The text was prepared by Maria Gureeva Send your questions about real estate, renovation and design to:

Benefits when purchasing office real estate

When purchasing office or any other commercial real estate, a person is required to pay tax to the state. However, since 2016, there has been a rule that if an object has been owned for less than 5 years, the owner can carry out a transaction with its alienation without paying tax.

There is no retroactive effect for this law, and therefore those objects that were purchased before 2021 can be sold without paying tax only if they were owned for up to 3 years.

However, there are exceptions to the rules; to obtain tax benefits, it is enough to own property for 3 years in the following cases:

if it was received as a gift from a close relative;
if it is inherited;
if ownership arose after privatization.

In addition, a person has the right to take advantage of a tax deduction, the maximum amount of which is 250,000 rubles.

Personal income tax deductions when purchasing real estate: a complete guide

if the right to a deduction when purchasing real estate is claimed by persons receiving pensions, then in accordance with clause 10 of Art. 220 of the Tax Code of the Russian Federation, such a taxpayer has the right to transfer a property deduction to previous periods, but no more than three years preceding the year in which the carry-over balance of the property deduction was formed, the eligibility of this is confirmed by the letter of the Ministry of Finance of the Russian Federation dated November 2, 2018 No. 03-04- 05/78803;
if real estate is purchased from an interdependent person who is such in accordance with Art. 105.1 of the Tax Code of the Russian Federation, then in accordance with clause 5 of Art. 220 of the Tax Code of the Russian Federation, a property tax deduction is not provided to the taxpayer. Interdependent persons in accordance with Art. 105.1 of the Tax Code of the Russian Federation includes an individual, his spouse, parents (including adoptive parents), children (including adopted children), full and half brothers and sisters, guardian (trustee) and ward. Please note that in this article, on general grounds, parents of spouses, grandparents of spouses, uncles (aunts) of spouses are not equated to interdependent persons. So, for example, as specialists from the Ministry of Finance of the Russian Federation note in letter dated January 18, 2019 No. 03-04-05/2228, when a spouse receives a property deduction for personal income tax when buying an apartment from the spouse’s grandmother, if interdependence is not established between the spouse and the spouse’s grandmother , then the spouse has the right to claim a property tax deduction;
if real estate is acquired in the joint ownership of spouses, then regardless of whose name the real estate and payment documents are registered, each spouse has the right to receive a property tax deduction in the amounts established by paragraphs. 3, 4 p. 1 art. 220 Tax Code of the Russian Federation. However, for this it is necessary to submit an application for the distribution of expenses to the Federal Tax Service. If such an application for the distribution of expenses is not submitted, then the deduction will be provided only to the spouse in whose name the expense documents will be issued.

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According to paragraph 3 of Art. 220 of the Tax Code of the Russian Federation, the right to property deductions arises from the year in which all the conditions for receiving them are met. It is impossible to receive deductions earlier than the year in which an individual was issued documents confirming ownership of real estate. This means that the right to receive a property tax deduction arises from the moment when the ownership of real estate is registered in the Unified State Register of Real Estate or a transfer deed or other document signed by both parties is received on the transfer of the property by the developer to the participant in shared construction, if housing is purchased in a house under construction.

If a taxpayer plans to receive a deduction from an employer, then the following algorithm must be followed. A package of supporting documents, together with an application to confirm the right to a property deduction, is submitted to the tax authorities at the place of residence; please note that in this case it is not necessary to provide a 3-NDFL declaration. In this case, according to the deadlines established in paragraph. 4 paragraph 8 art. 220 of the Tax Code of the Russian Federation, within 30 calendar days from the date of filing the application, the tax authorities must confirm the right to receive a property tax deduction. After receiving confirmation, the taxpayer must draw up a free-form application for a property deduction and, together with a notice confirmed by the tax authority, send it to the employer.

Innovations in 2021

The main novelty of 2021 for all property tax payers will be an increase in its rate; in Moscow it will be 1.5% of the cadastral or book value of the property, and in the country as a whole should increase to 2%.

Now, both individuals and legal entities, in order to protect their rights and challenge the cadastral value of real estate, can resort to considering this issue in court or the Cadastral Chamber. To do this, it is enough to write a special application and pay for the examination.

In addition, the authorities of most constituent entities of the Russian Federation have already prepared changes to the list of objects in respect of which the tax will be calculated based on their cadastral value. Thus, the corresponding list of papers for the capital was adopted under number No. 911-PP dated November 28, 2017. It is worth noting that the number of cadastral objects is growing from year to year. According to experts, the expansion of the list indicates the need to replenish local budgets from outside.

Tax benefits for office and other real estate are a universal category that every entrepreneur should know. After all, taking into account legislative features will help you avoid sending it to the state and save a tidy sum in 2021.

The video story will tell about the changes that have occurred in commercial real estate

Tax deductions in real estate (as amended in 2014)

2014 – you can receive a tax deduction when purchasing real estate several times, up to the amount of 2 million rubles; The amount of tax deduction for mortgage interest is limited to 3 million rubles. (Federal Law of the Russian Federation dated July 23, 2013 N 212-FZ “On amendments to Article 220 of Part Two of the Tax Code of the Russian Federation”).

The taxpayer will receive back only the amounts that he actually paid in taxes. If your income does not allow you to claim a full refund of the entire accrued amount, then you must apply for the remaining amount again in subsequent years until the entire amount is received.