Good afternoon, my reader. Many owners of plots with outbuildings are worried: the media have reported about a new tax on them. Let's figure out who has to pay tax and for what as of 2020.
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New tax?
Reports of taxes on saunas, sheds, and even outdoor toilets began to surface in 2019. The worried owners of summer cottages began to worry - but in fact there is no need to panic here.
The thing is that under the terrible phrase "bath tax" lies a simple and familiar to all owners property tax, introduced back in 1999. The thing is that in 2015-2016, amendments were made to the Tax Code (TC) of the Russian Federation, chapter 32 of which now includes in the number of taxable objects not only the residential building itself, but also some household the buildings. And here the following should be considered:
- The tax is charged only on capital structures. These are considered to be those objects that have a foundation, are not temporary - and they cannot be moved without causing disproportionate damage. So you definitely won't have to pay for an outdoor toilet or a greenhouse - and many sheds are questionable.
- For the construction, documents must be drawn up in accordance with the Federal Law "On registration of real estate". Simply put: if there is no record of the building in the USRN, it is not taxed.
- The tax is paid for objects over 50 sq. m.
Speaking about documents, you need to keep in mind that if you built a capital structure, but did not register it in the USRN, you will still pay tax. Only first you have to pay a fine for unauthorized construction, then register it and only after that pay tax. Otherwise, the court may oblige you to dismantle the building at your own expense.
REFERENCE: The fence, even if you built it on a concrete foundation, is not a capital structure, it is not registered in the USRN - and no tax is charged on it.
How is tax paid?
The tax is calculated on a notification basis. To do this, by December 31 of this year, the owner must notify the Federal Tax Service of the existing facilities. And it is better to do this voluntarily: if the tax authorities find an object belonging to you, but not declared, an increased rate of 0.5% of the cost according to the cadastre will be charged. And free and permanent access to the USRN is available in each FTS inspection.
The amount of the tax payment, according to Art. 406 of the Tax Code of the Russian Federation, should be from 0.1% to 0.3% of the cost according to the inventory. However, this type of taxes is local (Section X of the Tax Code of the Russian Federation), and regional authorities can approve their rates. In most cases, they use a 0.3% rate.
Who is eligible for benefits?
Some categories of citizens do not need to worry about tax. Some of them are ordinary beneficiaries (pensioners, Heroes of Russia and the USSR, veterans, disabled people, etc.), some are ordinary citizens, if each of the buildings is no more than 50 square meters in area. m. The areas are not summed up, and if there is a bath of 45 sq. m. m and a major garage of 10 sq. m. - you need to notify the Federal Tax Service, but not pay. But you will have to pay for a residential building.
As for pensioners, veterans and heroes, they have the right to take advantage of the privilege, but only for one object. Therefore, if they chose not to pay for housing, it will be so, but for a shed or bathhouse with an area of over 50 sq. m will have to pay.
At the same time, a citizen must notify the Federal Tax Service about the status that gives the right to a benefit. If he has not done so, the tax will be charged in full. However, at the request of the Federal Tax Service, it will recalculate and return part of the money.
Do you pay taxes for the greenhouse and toilet?
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