What an accountant needs to know if there is movable property on the balance sheet

What is and what is not commercial real estate?

I would like to note right away that individual entrepreneurs, small and medium-sized businesses are classified as organizations - a general taxation procedure has been established for them. And in order to understand real estate taxes, you need to define what commercial real estate is. After all, not every non-residential premises is classified as commercial. Firstly, these are non-residential buildings and premises. Secondly, the specific purpose of using these objects is important.

Why is the second point important? Car spaces or apartments are also non-residential premises. And, of course, you can use them in your business activities - rent them out, for example. But upon initial consideration, these are non-commercial premises. Next, I will talk about cases when they will also be subject to taxation for commercial properties.

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Reporting: deadlines, payment procedure

Organizations can provide 2 types of reports: the first is an advance calculation quarterly, and the second is a tax return at the end of the year.

The deadline for payment of property tax by legal entities is the 30th day of the month following the billing period.

So, if property tax is calculated for the 1st quarter of 2021, then the report must be submitted on May 3, 2021 (holidays are taken into account here). And the tax return for the year must be submitted no later than March 30 of the following year.

Property tax for organizations and individual entrepreneurs

Owners of administrative and business centers, commercial and retail buildings and premises in them must pay property tax.

At the same time, the Tax Code exempts organizations and individual entrepreneurs operating under the simplified taxation system (STS) from property tax. But with one significant caveat: except for commercial properties, the tax on which is calculated based on the cadastral value. Finding an object for which the cadastral value has not been determined is no longer easy. In this order, the value of real estate is determined in 74 constituent entities of the Russian Federation. Every year, authorities identify more and more new objects that are used for commercial purposes, and include them in the List of retail, office objects, public catering and consumer services, subject to property tax based on the cadastral value. This list is posted on the official website of the regional authorities. For example, today in Moscow there are 30 thousand such objects in the document with a total area of ​​about 96 million square meters. meters.

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How to reduce real estate taxes?

There are actually two ways to reduce your property taxes when owning an office building

1. Removing an object from the list;
2. Challenging the cadastral value of an object.

Most likely, the first method will not work, since there are no grounds for excluding the object from the list (the object is commercial real estate and has all the necessary criteria for inclusion in such a list).

When implementing the first method, you can count on a positive decision if the type of permitted use of the land plot does not involve the placement of commercial real estate and in fact this building is not used for the specified purposes.

The second method can be successfully implemented only if the cadastral value significantly exceeds the market value of the property. At the moment, the market value of the building is determined in the amount of 1,056,120,150 rubles based on the results of the assessment dated January 1, 2016. Accordingly, the cadastral value of a part of the building is determined in proportion to the area that such part occupies in relation to the entire building.

The cadastral value must first be challenged in pre-trial proceedings, and if the result of the challenge is negative, in court. For pre-trial challenge, you must contact the commission for resolving disputes about the results of determining the cadastral value. Along with the application, title documents for real estate, a market valuation report, and an extract from the Unified State Register are submitted to the commission. The application review period is 30 days.

You may be interested in: Reducing the cadastral value of real estate.

Who should pay property tax?

The law does not exempt owners of administrative, business and shopping centers who apply the simplified tax system from property tax. Moreover, it does not matter whether the taxpayer owns the entire building or just one premises.

An administrative and business center is a separate non-residential building in which at least 20% of the space is intended for business, commercial or administrative purposes. Or it is a building located on a plot of land with a permitted use for such premises.

Information about the purpose of a non-residential premises, building or land plot is contained in the Unified State Register or technical accounting data (BTI, Rostekhinventarizatsiya). Such objects include offices, meeting rooms, reception areas, parking lots and even office equipment.

A shopping center is a separate building in which, in accordance with its purpose (the purpose of the land plot), retail facilities, public catering facilities, and consumer services are located. The building will be classified as a shopping center if more than 20% of the premises are used for these purposes.

If, according to the Unified State Register of Real Estate or technical accounting data, the purpose of the building or land is different, but more than 20% of its premises are used for shops, cafes, and consumer services, for tax purposes it will be classified as shopping centers.

Instructions: how to order an extract from the Unified State Register of Real Estate?

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Property taxes: rates and benefits

Organizations pay property tax in accordance with the rules established by Chapter 32 of the Tax Code of the Russian Federation. Organizations pay tax on both real estate and movable property.

Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed the maximum tariffs specified in Article 380 of the Tax Code of the Russian Federation:

Regional legislators can establish differentiated rates depending on the category of payer or object of taxation.

Benefits can be established at the federal and regional levels. Federal preferences are listed in Article 381 of the Tax Code of the Russian Federation. Regional ones are established by the laws of the subject of the Federation.

Which organizations are eligible for benefits?

At the same time, there are benefits both at the federal and regional levels (Chapter 30 “Organizational Property Tax” of the Tax Code). The list is quite impressive. For example, benefits can be used by:

• religious organizations,
• public organizations of disabled people,
• pharmaceutical manufacturers,
• prosthetic and orthopedic enterprises,
• bar associations, bureaus and legal consultations,
• state scientific centers,
• organizations in the territory of the special economic zone,
• management organizations in Skolkovo and some others.

The procedure for applying benefits and the conditions under which the use of benefits is terminated are determined by tax legislation.

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Property taxes: innovations for 2021

About tax amendments that are significant for legal entities, as well as about the trend of illegal reclassification by tax authorities of movable property into real estate and unsuccessful attempts by taxpayers to challenge it, which leads to a significant increase in their tax burden

Any company uses property in the process of carrying out its activities: large manufacturing enterprises need land plots and production and warehouse complexes, representatives of medium and small businesses usually need office space and vehicles. As a result, almost all organizations pay property taxes: land, transport and property taxes.

This year, important changes were made to the provisions of the Tax Code of the Russian Federation governing the calculation and payment of property taxes. Let's take a closer look at the innovations that will come into force in 2021.

For whom is the tax reduced in Moscow?

Regional benefits are established by the executive power of the constituent entity of the Russian Federation. Thus, in Moscow the tax for the following objects has been reduced fourfold:

• retail and office premises that are actually used less than 20% for retail and office purposes;
• plant management (that is, these premises house the employees who manage the plant);
• organizations of education, medicine and science.

In the first and second cases, the fact of appropriate use of the premises must be confirmed by the State Real Estate Inspectorate before the end of the first half of the current year. The results are reflected in the examination report. The State Inspectorate inspects non-residential buildings with a total area of ​​over 1000 square meters. meters, as well as apartment buildings with non-residential premises, if their share exceeds 3000 square meters. meters.

If the conclusion of the State Inspectorate is negative, you can submit other convincing evidence to the tax authority. You can challenge the inspection report in the Interdepartmental Commission at the Department of Economic Policy and Development of Moscow.

For small businesses (included in the list, which can be viewed on the Federal Tax Service website), the tax base is reduced by the cadastral value of 300 square meters. meters from the area of ​​the object.

For hotels, the tax base can be reduced by the cadastral value of the minimum room area, multiplied by two.

The following benefits are established for the city’s priority investment projects:

• for industrial complexes the tax amount is halved;
• technology parks and industrial parks are completely exempt from property taxes.

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Who plays favorites with the law?

Not all companies are required to pay tax duty. An interesting article of the Tax Code No. 381 lists the lucky subjects who received freedom “from the hands” of the law:

Do not pay any property tax:

• Lawyers (colleges)
• Legal advisors (bureau)
• Participants of the Skolkovo project

Certain types of property are not subject to tax:

• Property base of criminal enforcement authorities
• Church and monastery property
• Pharmaceutical equipment
• Basic funds on the balance sheet of organizations – residents of free and special economic zones

Important! Zero tax does not serve as an exemption from filing a property tax return. It still must be submitted, indicating all fixed assets, without exception, that are not taxed.

Results

The definition of “property tax,” according to the Tax Code of the Russian Federation, applies to two types of payments: those paid by legal entities and those paid by individuals. The basic application rules for these taxes, prescribed in the Tax Code of the Russian Federation, are characterized by significant similarities. But there are also differences, including the issue of establishing deadlines for transferring payments to the budget. For the tax on individuals, there is a single deadline for the entire country, specified in the Tax Code of the Russian Federation and subject to the rule of transferring it to a later date if it coincides with a weekend. Payments for 2021 will have to be made to individuals no later than 12/01/2021.

The procedure for paying tax from legal entities has options. Tax may be paid:

• one-time based on the results of a declaration drawn up at the end of the year, if the region refused to divide the tax period into reporting periods;
• in 4 doses (at the end of reporting periods and after the end of the year).

However, whatever procedure turns out to be valid, the region will set the deadlines for transferring tax payments independently. Therefore, you can find out the specific dates of such deadlines only from the law of the subject of the Russian Federation.

Sources: Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Tax on movable property of legal entities

The President of the Russian Federation signed Law N 302-FZ, according to which enterprises in 2021 are exempt from paying movable property tax. Movable property refers to those objects that are not included in the list of real estate.

So, it’s easier to list real estate objects and use the elimination method to find out which property is movable:

• land plots and everything that is firmly connected to the land (houses, buildings, etc.);
• ships and aircraft;
• premises that are intended for the location of transport vehicles of part of the buildings, provided that the boundaries of such premises are described in the state cadastral registration.