New in types of permitted use of land plots

All lands are divided into plots, which, in addition to the category, also have a certain type of permitted use (PUR).
This term, used in the legislative acts of the Russian Federation (Land and Town Planning Code), exists in order to determine what activities can be carried out on the site .

For example, you cannot choose any place in the city or outside the city and build a store, a shopping center there, or start growing tomatoes and potatoes.

It is necessary to know whether such activities and any construction are planned in this place at the level of urban (territorial) planning. For more information on how you can find out the VRI, read the article “How to find out the type of permitted use of a land plot.”

The types of permitted use of a land plot (VRI ZU), according to the current classifier, are indicated in the urban zoning document “Land Use and Development Rules” (LZZ) of the city (which also indicates the size of the plot and the buildings located on it, restrictions on use and calculated indicators).

Each land plot has three types of permitted use, according to the Town Planning Code of the Russian Federation, Art. 37:

• basic,
• conditional,
• auxiliary

Why is a classifier needed?

In order to structure and classify information about VRI, in 2014 Order 540 “On approval of the classifier of types of permitted use of land plots” was adopted.
In 2015, changes were made that are in effect today.

Prior to this, there were no clear rules for the formulation of types of permitted uses, and they had no classification.

Some names were quite vague and did not have a clear meaning.

The owner of the site chooses the activity in accordance with the main or auxiliary VRI himself, without additional permits . For a conditional VRI, the owner must obtain permission.

To summarize: a classifier of permitted use of land plots is a document containing a list of all types of permitted use. Many of them acquired a more specific formulation of meaning, which does not imply other options for its interpretation.

Main differences of the new classifier

The first section (code 1.0) describes all possible types of agricultural use with a description of buildings and structures.
All types of gardening and dacha management are included in the new code 13 (13.1., 13.2., 13.3).

Peasant farming is not mentioned at all, and all types of residential construction have acquired a more streamlined classification.

Which VRI are suitable for individual construction

According to the classifier, the following areas are suitable .

Residential buildings for permanent residence

In areas with a permitted use code:

• 2.0. – residential development;
• 13.2. – gardening;
• 13.3 – maintaining a dacha farm (in accordance with Federal Law N217, which comes into force in 2021).

Seasonal residential properties

In areas with code:

• 13.1. – conducting vegetable gardening ( only non-capital construction );
• 13.2. – gardening;
• 13.3. - maintaining a dacha farm.

Non-residential buildings, structures and structures

In areas with code 1.0. – agricultural use (auxiliary structures for farming), in areas with code 4.0 – entrepreneurship (construction of non-residential buildings for the purpose of making a profit).

Construction of a garage on the site rules and regulations

MOSCOW AND MOSCOW REGION:

SAINT PETERSBURG AND LENIGRAD REGION:

REGIONS, FEDERAL NUMBER:

Permission to build a garage on an individual housing construction site in 2019

Construction of a garage is the best solution for car owners who want to protect their vehicles from a number of negative factors. The benefits of using a garage compared to a parking lot (especially an open one) make many people think about their own parking structure.

Garage construction site - your own site

The most common situation is the construction of a building on your own site. The question may immediately arise: “Do I need permission to build a garage on my site?” In accordance with the Civil Code of the Russian Federation (clause 1, part 17, article 51), such permission is not required if this applies only to individuals to whom the land plot is provided for a summer cottage (gardening) or other purposes not related to business.

However, permission must be obtained for the construction of a garage as a permanent structure or its extension to a residential building. The construction of a garage for business purposes must also be preceded by obtaining the appropriate permit.

Construction permit: how and where to apply

If the garage being designed has one of the above parameters (enterprise, capital structure), then you need to know how to obtain permission to build a garage. The process consists of the following points:

1. Collection of necessary documents (land ownership or permission from the owner of the site, a ready-made estimate indicating all dimensions).

2. Submitting an application to the local government body (local department of architecture) with previously prepared documents.

3. Consideration of the application - takes place within 10 working days.

4. Obtaining a solution. If a refusal is received, it can be appealed in court.

Important: refusal is accompanied by justification. If the shortcomings are eliminated, you can apply again.

Individual housing construction - standards for garage construction

Often, when creating a parking place for your car, building codes are neglected. Such a violation can at least result in discontent among neighbors. A more significant nuisance is court proceedings. Therefore, it is important to follow the rules and regulations for the construction of a garage on an individual housing construction site.

The following placement standards apply for a garage:

• The distance to buildings on the neighbors’ property is at least 6 m.
• The distance to the fence separating it from neighbors must be more than 1 m. At the same time, the requirement for the distance between the garage and neighboring buildings remains the same.
• The distance from the edge of the roadway (side passage) is 3 m, from the central road – 5 m.
• The distance from your own home is at least 3 m.

To be on the safe side, you can add at least half a meter to these distances. When opened, the gates should not impede passage and passage along the street.

Obtaining a plot for building a garage

If there is no prospect of getting a place in the nearest garage-building cooperative, it’s worth finding out how to get land for building a garage. This is a complicated procedure that involves public auctions.

It is necessary to contact the local administration with a request to familiarize yourself with free plots of land where you can build a garage. After selecting the site you like, an application with a corresponding request is submitted. You should also send a request to the administration to hold an auction for the selected site. 2 months are given to make a decision on the auction. It is necessary to control the situation with the auction - monitor the administration website where the announcement will be made in order to submit an application on time and pay the deposit.

The auction winner signs a land lease agreement for the period necessary for construction and commissioning. Then the plot is purchased at a special price - 2.5% of the cost according to the cadastre.

VRI specified in the documents earlier

In the old classifier of types of permitted use of land plots (2014 document), the same codes are suitable for the construction of auxiliary and residential premises.
Only newly entered codes are missing:

• 13.1.,
• 13.2.,
• 13.3.

The classifier of types of permitted land use provided for in the town planning code

So, for example, the enlarged VRI - agricultural use - can be singled out as the main one. This means that on the site it will be possible to engage in any activity described under code 1.1 -1.18.

IMPORTANT: if some existing buildings stand on land that is not intended for them according to the new classifier, they are still recognized as legal. The owner does not need to transfer his site to another category. (according to Article 34, clause 11. Federal Law of June 23, 2014 N 171-FZ).

Types of uses that can be classified as auxiliary are also contained in the classifier under the description of the content of the extended code.

For example, code 2.5 “mid-rise residential development” includes landscaping, garages, playgrounds and sports grounds.

Future changes

Since 2014, along with the old ones, new types of permitted use have appeared in the documents. Also, certain issues will require resolution.

For example, in some cities, industrial zones on zoning maps are designated separately, depending on the danger of detail (harmful emissions, possibility of explosion), and in the classifier everything is combined into a single production activity .

These and many other contradictions will entail changes, because, in accordance with the already mentioned Federal Law of June 23, 2014 N 171-FZ (Article 34, paragraph 12),
urban zoning documents must be amended before January 1, 2019 according to the classifier.
Since 2021, the Federal Law “On the conduct of gardening and vegetable gardening by citizens for their own needs and on amendments to certain legislative acts of the Russian Federation” will come into force, which resolves some controversial issues and clarifies missing points.

The process of change, one might say, has just begun and practice will show the future.

The existing VRI of any site (at the moment, without taking into account many changes in accordance with the classifier) ​​can be viewed on the cadastral map of Rosreestr.

Bad news for individual entrepreneurs who have land plots

Many individual entrepreneurs begin their activities by building a building on their land plot and using it to provide various services or trade, and even setting up a parking lot on their land plot.

Until recently, no one was very concerned about the type of permitted use of the land plot, however, after conducting a cadastral valuation and establishing the cadastral value, the fiscal authorities decided that the budget was losing a lot on land tax.

The Russian Ministry of Finance prepared a letter dated April 3, 2021 N 03-05-04-02/23083 “On the calculation of land tax in relation to land plots with the type of permitted use “For individual housing construction” used in business activities.”

The Federal Tax Service of Russia has obliged to bring these clarifications to the employees of tax authorities administering land tax, and to organize the implementation of clarifications, incl. when generating tax notifications (letter No. BS-4-21/ [email protected] dated 04/05/2019)

The Russian Ministry of Finance in its letter states the following:

Paragraph 1 of Article 388 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) determines that taxpayers of land tax (hereinafter referred to as the tax) are organizations and individuals.

At the same time, for the purpose of imposing land tax, the Code does not impose requirements and does not establish taxation specifics depending on whether an individual has or does not have the status of an individual entrepreneur.

In accordance with the provisions of subparagraph 1 of paragraph 1 of Article 394 of the Code, a reduced tax rate of 0.3 percent is established in relation to certain categories of land plots, including those acquired (provided) for housing construction, including individual housing construction.

According to paragraph 2 of Article 7 of the Land Code of the Russian Federation, the types of permitted use of land plots are determined in accordance with the classifier approved by the federal executive body exercising the functions of developing state policy and legal regulation in the field of land relations.

The classifier of types of permitted use of land plots, approved by Order of the Ministry of Economic Development of Russia dated September 1, 2014 N 540, provides the following description of the type of permitted use of a land plot “for individual housing construction”: placement of an individual residential building (a house suitable for permanent residence, no higher than three above ground floors); growing fruit, berries, vegetables, melons or other ornamental or agricultural crops; placement of individual garages and utility buildings.

Within the meaning of tax legislation, reduced land tax rates are established for individuals who directly use land for individual housing construction (Decision of the Supreme Court of the Russian Federation dated June 20, 2018 N 301-KG18-7425).

The need to use land plots for their intended purpose in order to apply a reduced tax rate of 0.3 percent in relation to land plots acquired (provided) for housing construction was noted in the rulings of the Supreme Court of the Russian Federation dated December 21, 2018 N 307-KG18-20670 in case N A66-16992/2017 and dated October 30, 2018 N 305-KG18-16987 in case N A41-80451/2017.
Thus, in order to apply a reduced tax rate of 0.3 percent in relation to land plots acquired (provided) for individual housing construction, in addition to the category and type of permitted use of the land plot, it is also necessary to take into account the intended use of these land plots.

Based on the above, the Russian Ministry of Finance concluded:

The calculation of land tax in relation to land plots with the type of permitted use “for individual housing construction”, used in business activities and intended for further resale, is carried out taking into account the tax rate provided for in subparagraph 2 of paragraph 1 of Article 394 of the Code.

Those. in relation to land plots “for individual housing construction” used in business activities, the tax rate provided for by the Tax Code of the Russian Federation for “other land plots” is applied in an amount not exceeding 1.5 percent, which is 5 times higher than the land tax rate established in in relation to land plots with the type of permitted use “for individual housing construction”.
A comment:

• Due to the fact that individuals pay land tax on the basis of a tax notice sent by the tax authority, it is quite likely that the tax authority, only on the basis that the individual is an individual entrepreneur, will indicate an increased rate of land tax.
• Based on these clarifications, it is possible to bring an individual under Art. 8.8 of the Code of Administrative Offenses for the misuse of a land plot, which entails the imposition of an administrative fine if the cadastral value of the land plot is determined, on citizens in the amount of 0.5 to 1 percent of the cadastral value of the land plot, but not less than ten thousand rubles.
• The next step of the fiscal authorities should be expected to be a change in the property tax of individuals. After all, residential buildings are subject to property tax at a minimum rate (0.1%), and following the logic of the Ministry of Finance, it is necessary to tax them at the rate for “other objects of taxation” (0.5%).

It is clear that there is no limit to fiscal creativity in our country.

What else affects the assignment of a permitted use to a site:

The type of permitted use is part of the urban planning regulations , which, in turn, is included in the Land Use and Development Rules (along with the urban zoning map).

All these documents influenced the creation of a classification of types of permitted use of land.

Thus, with the adoption of this document, the type of use is immediately assigned to the entire zone (which are highlighted on the zoning map) and includes both main, auxiliary, and conditionally permitted types at once.

This is a plus, since the site has a greater number of uses that can be easily changed .

The procedure for changing the type of permitted use of a land plot

The regulations for changing the type of permitted use of a land plot have a certain procedure. To begin with, it is necessary to obtain information on the current type of land, as well as the opportunities in which it can be used.

To obtain such information, an application for a certificate or corresponding extract is submitted to the local government authorities at the location of the site. It is drawn up within a month and indicates all types of possible use - basic, additional and conditionally permitted.

If changing the type of land plot is still relevant, then the procedure is as follows:

• submitting an application and accompanying documentation samples to the same local authorities;
• analysis of all documentation on urban planning, land issues, plans for the division of territories and development - at this stage the administration establishes the very possibility of making adjustments;
• if the decision regarding the analysis is positive, the documents are sent for further consideration based on the declaration;
• holding public hearings on the amendments being made;
• The minutes of the hearing are sent to the administration, where a decision is then made.

Next, a resolution is issued, which displays all the changes made. Based on this order, documents are submitted to Rosreestr in order to change the categorization in cadastral registration accordingly.

Application to change the type of permitted use of a land plot

An application for making adjustments is drawn up according to a standard business document template. It is submitted by the owner indicating his passport details and is issued in the name of the head of the administration at the location of the indicated land plot. The text of the document indicates a request for amendments, and also indicates the land whose type needs to be changed. The information must contain the following data:

• full address;
• cadastral number;
• current categorization and ability to use the specified land plot;
• request for corrections.

package of documents must be submitted along with the application:

:

• identification;
• if we are talking about individual entrepreneurship or an enterprise - an extract from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities;
• documents confirming the right to land, including a declaration;
• a plan indicating the boundaries of the site and its location relative to other real estate objects;
• documents for existing buildings;
• a copy of the project according to which the planning of adjacent territories is carried out.

If the application is submitted by a representative, then the text indicates the corresponding power of attorney. Its presence on the list also becomes necessary.

Declaration on changing the type of permitted use of the land plot

The declaration is a document that is included in the list of required documents as a legal document. In fact, it indicates the right of the owner to change the categorization of the allocated area and select a new type according to the available options.

Such a sample is compiled in any order, but all entered data must be reliable and relevant. They point to the following aspects:

• owner's passport details;
• details of the documents on the basis of which he owns the specified land;
• an indication of the land plot itself, its address and technical data;
• an indication of the legal norms on the basis of which the type of land can be changed.

The declaration is a kind of continuation of the statement. Many aspects of their content overlap. However, if the statement is the starting document that initiates the process, then the declaration continues it throughout. That is, it actually eliminates the need to write a new separate application at each stage.

Public hearings on changing the type of permitted use

The decision to change the type of permitted use of a land plot is made on the basis of public hearings. This procedure implies the participation not only of representatives of the administration and the applicant himself, but also the presence of all persons whose interests are affected in this matter.

These include owners of neighboring territories, tenants or landlords and other persons. At the end of the hearing, a vote is taken by all those present. It is therefore recommended to ensure that such persons agree to the proposed adjustments in advance.

The minutes of public hearings on changing the permitted type of use are drawn up taking into account not only the discussion, but also the decision made. The registration procedure may differ slightly, but both documents must be present in order to be sent to the administration.

Resolution on changing the type of permitted use

The administration issues an order to amend the type of permitted use based on the results of public hearings. The adoption of the appropriate decision is based on the resolution adopted as a local standard.

This document contains the entire procedure for making adjustments to the categorization of land. In case of a positive decision and the issuance of the corresponding order, the re-registration procedure must be carried out in Rosreestr. All changes made must be registered in the cadastral register.