English

Property tax reduction

 

1. At definition of the volume of the tax basis according to the item 3 of the clause 210 of the Tax Code of the Russian Federation the tax bearer has the right to receive the following property tax reduction:

 

1) as amount of money received by the tax bearer within the tax period from sale of apartment houses, apartments, rooms, including the privatized premises, summer residences, small garden houses or the ground areas and shares in the specified property which was in possession of the tax bearer for less than three years, but not exceeding 1 000 000 rubles as a whole, and also as amount of money received within the tax period from sale of other property items which were in possession of a tax bearer for less than three years, but not exceeding 125 000 rubles. At sale of apartment houses, apartments, rooms, including the privatized premises, summer residences, small garden houses and the ground areas and shares in the specified property which is in possession of the tax bearer for three years and more, and also at sale of other property items which were in possession of the tax bearer for  three years and more, the property tax reduction is given as amount of money received by the tax bearer at sale of the specified property.

      Instead of exercising the right on receiving the property tax reduction stipulated by the present sub item, the tax bearer has the right to reduce the amount of taxable incomes by deducting the amount of the expenses actually made by him and  documentary provided and related to receiving these incomes, except for realization of securities belonging to the tax bearer. In case of sale a share (its part) in the authorized capital of the organization, at a concession of the rights of the requirement under the contract of participation in share construction (under the contract of investment of share construction or under other contract related to share construction) the tax bearer also has the right to reduce the amount of the taxable incomes by deducting the amount of expenses actually made and documentary provided and related to receiving these incomes by the tax bearer.

In case of realization of the general share or general joint property, the relevant volume of a property tax reduction is allotted among co-owners of this property proportionally to their shares or under the agreement between them (in case of realization of the general joint property). These provisions are not extended on the incomes received by individual businessmen by selling the property on the grounds of running the enterprise activity. In case of realization of actions (shares, interests), received by the tax bearer by reorganization of the enterprises, the term of possession of the property by the tax bearer is calculated from the date of the purchase in his ownership the actions (shares, interests) of reorganized  enterprises;

2) as amount of money spent by the tax bearer on a new construction or a purchase on the territory of the Russian Federation an apartment house, an apartment, a room or a share (shares) in them equal to the actually made expenses, and also as amount of money for repayment of purpose loans (credits), received from credit or other types of organizations of the Russian Federation and actually spent by him on a new construction or a purchase on the territory of the Russian Federation an apartment house, an apartment, a room or a share (shares) in them.

In actual charges on a new construction or a purchase of an apartment house or a share (shares) in them are included:

charges on development of the design-budget documentation; charges on purchase of building and furnishing materials;

charges on purchase of an apartment house, including incomplete construction; the charges related to works or services on construction (on completion of the incompletely constructed house) and furnishing;

charges on connection to the networks of electricity-, water- and gas supply and to the water drain or creation of independent sources of electricity-, water-, gas supply and the water drain.

In actual charges on the purchase of an apartment, a room or a share (shares) in them are included:

charges on purchase of an apartment, room, share (shares) in them or the rights on an apartment, a room in a house being constructed;

charges on purchase of furnishing materials;

charges on the work related to the furnishing of an apartment, a room.

Deduction of charges on completion and furnishing of the purchased house and furnishing an apartment or a room is acceptable if this purchase is specified in the contract being the grounds for the purchase, as of an incompletely constructed apartment house, an unfurnished apartment or a room (or the rights on an apartment, a room) or a share (shares) in them.

The total volume of the property tax reduction stipulated by the present sub item, cannot exceed 2 000 000 rubles, with no account taken of the amount of money spent on repayment of purpose loans (credits), received from credit or other type organizations of the Russian Federation and actually spent by the tax bearer on a new construction or a purchase on the territory of the Russian Federation of an apartment house, an apartment, a room or a share (shares) in them.

To provide the right on a property tax reduction the tax bearer produces:

 In case of construction or purchase of an apartment house (including incompletely constructed) or a share (shares) in it - the documents providing the property right on an apartment house or a share (shares) in it;

In case of the purchase of an apartment, a room, a share (shares) in them or the rights on an apartment, a room in a house being constructed - the purchase contract of an apartment, a room, a share (shares) in them or the rights on an apartment, a room in a house being constructed, the certificate of transferring an apartment, a  room, a share (shares) to them to the tax bearer or the documents providing the property right to an apartment, a room or a share (shares) in them.

The specified property tax reduction is given to the tax bearer on the grounds of the written application form made by the tax bearer, and also on the grounds of the proper payment documents providing the fact of the cash payment by the tax bearer for the certain purpose (the receipt to credit orders, bank extracts about money transfer from the buyer’s account to the seller’s account, commodity and cash vouchers or purchase certificates on materials purchased from individuals with their addresses and passport data specified in the these documents, or other types of documents).

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In case of purchase of the property as a general share or general joint property, the volume of the property tax reduction stipulated according to the present sub item, is allotted among co-owners proportionally to their share (shares) of the property or on the grounds of their written applications (in case of purchase of an apartment house, an apartment, a room as a general joint property).

The property tax reduction is not applied in cases if payment of the expenses on construction or purchase of an apartment house, an apartment, rooms or a share (shares) in them for the tax bearer is made at the cost of employers or other persons, the means of the parent (family) capital resourced by the federal budget, budgets of subjects of the Russian Federation and local budgets, and intended for maintenance of realization of additional measures of the state support of families with children, and also in cases if the sale and purchase transaction of an apartment house, apartments, rooms or a share (shares) in them is made between the individuals being interdependent in conformity with clause 20 of the Tax Code of the Russian Federation.

Recurrent granting of property tax reduction to the tax bearer is not allowed.

If the property tax reduction cannot be fully used within the tax period, its rest can be transferred to the following tax periods till the full use of it.

2. Property tax reduction (except for property tax reduction on operations with securities) is given on the grounds of the written application of the tax bearer at submission of the tax declaration to the tax bodies on the expiry of the tax period, unless other provisions are stipulated by the present clause.

3. The property tax reduction stipulated by sub item 2 of item 1 of the present clause, can be given to the tax bearer before the expiry of the tax period by the employer (further - the tax agent) if the right of the tax bearer on a property tax reduction is confirmed by the tax body in the form approved by the authorized federal enforcement authority performing the control and supervision over taxes and tax collections.

The tax bearer has the right on receiving a property tax reduction from one tax agent on his own choice. The tax agent is obliged to give a property tax reduction after receiving from the tax bearer the confirmation of the right on the property tax reduction given out by the tax body.

The right on receiving by the tax bearer a property tax reduction from the tax agent should be confirmed by the tax body in a period of time not exceeding 30 calendar days from the date of submission of the written application of the tax bearer, the documents confirming the right to receive property tax reduction.

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