Persons with disabilities are a vulnerable category of the population; therefore, they need different measures of support from the state. Due to this, they can count on various assistance, which consists in obtaining monthly benefits, drawing up various benefits or other preferences. Especially important are tax benefits for people with disabilities. They depend on which particular disability group is registered with a citizen. In addition, it is taken into account which taxes are paid by the disabled person, as well as how many different assets the taxpayer has. Due to such benefits, a significant reduction in the tax burden is provided.
Who can receive?
Tax incentives for persons with disabilities are provided to all persons with a first or second disability group. The process on the basis of which a specific group is assigned is regulated by the provisions of the Federal Law No. 181. Benefits are assigned on the basis of a certificate held by a citizen.
Disability should be regularly confirmed over time, and the process should be carried out in advance so that the citizen does not lose his right to preferences from the state.
It is necessary to apply for registration of benefits to the department of social protection. To this end, a special statement is drawn up to which documents are affirmed confirming a person’s right to receive assistance from the state. Disabled persons are offered only the first two groups. Tax benefits for people with disabilities of group 3 are not provided for by federal legislation, but various exemptions may be offered at the regional level.
What benefits are offered?
Tax benefits for people with disabilities of group 2, as well as for people with disabilities of group 1, are to provide discounts or exemptions from paying several types of fees. These include car, property or land tax.
In addition, it is possible to take advantage of the relief in the payment of personal income tax if the citizen is an officially employed worker.
Tax incentives for the disabled 3 groups
Federal law provides for different support measures only for people with the first two disability groups. What benefits are granted to a disabled person of group 3? Some assistance measures may be offered by regional authorities. Therefore, people with this group should independently contact the local city administration in order to receive information about possible preferences.
Registration of benefits is a simple process, but it is important to understand what documents are prepared for this. If a person finds out about what privileges are granted to a disabled person of 3 groups in a particular region, then he will be able to count on a reduction in the tax burden.
Income Tax Benefits
Tax benefits for people with disabilities of the first two groups are presented in several forms. These persons may receive full exemption from income tax. In addition, they can fill out standard tax deductions in the presence of income from which personal income tax is paid.
Disabled people can make a deduction monthly. Based on Art. 210 and Art. 224 Tax Code the size of such a deduction is 500 rubles. In this case, personal income tax is not taxed on various social payments, which include pensions, benefits or other payments that are transferred to citizens with disabilities.
There is no tax on the cost of the following services and goods:
- vouchers to sanatoriums or other health facilities located on the territory of the Russian Federation, but tourist vouchers are not included here;
- medical services that are paid for by the society of persons with disabilities;
- technical devices required for the rehabilitation or prevention of various diseases;
- guide dog;
- material support provided by the employer to a disabled person who is an official employee of the company, and payments should be transferred even to a former employee if he received a disability as a result of the performance of labor duties;
- purchases of medical drugs purchased at the expense of the employer or the society of persons with disabilities, but drugs must be purchased on the basis of a prescription prescribed by a doctor, and it is also important to save payment documents.
Material assistance provided by a society of persons with disabilities or an employer should not exceed 4 thousand rubles. If a large amount of funds is paid, then any excess personal income tax is paid from excess.
Features of payment of property tax
Any person who owns an apartment or a house is required to pay tax for this property. The basic rules for its payment are listed in Art. 407 of the Tax Code of the Russian Federation. But at the same time there are citizens who can count on certain benefits when paying this fee. This includes people with disabilities in the first two groups.
Tax incentives for disabled people of group 2 and group 1 consist in the fact that when buying property they can use a tax deduction equal to 13% of the value of the property, but 13% of a maximum of 2 million rubles is offered.
The invalids of the first two groups are not paid an annual property tax levied on apartments, houses, rooms or other buildings. But such tax benefits for disabled people of group 2, as well as for disabled people of group 1, are offered exclusively for one property. For example, if a citizen has two apartments, then exemption from payment of the fee is allowed only with respect to one object. The second apartment will have to pay full tax.
How to take advantage of property tax benefits?
To use such benefits, certain conditions must be met:
- the citizen has a certificate of a disabled person, which confirms that he can use the privileges from the state;
- the property is issued directly to the disabled person, and not to his close relatives;
- this object is not allowed to be used for any commercial purposes.
If any violations are found, then a refusal to provide benefits will be received.
Disabled land tax benefits
All land owners are required to pay a land fee. Its rate and other payment rules are determined by regional authorities. It is the local administration that decides who is ranked among the beneficiaries when paying such a tax. Based on Art. 391 NK invalids receive benefits when paying this fee.
Land tax benefits for disabled people of 2 groups and 1 group are assigned when the following rules are taken into account:
- directly disabled person is the owner of the land, as evidenced by an official extract from the USRN;
- it is allowed to apply for benefits provided that the citizen received land for unlimited use, but it is important that the disability be registered before 2004;
- the cadastral value of the existing territory should not be more than 10 thousand rubles, since it is from this amount that the tax is not levied, therefore if the price is above the limit value, then a fee is paid from the excess amount;
- if a disabled person has several plots of land at once, then he can take advantage of the privilege only with respect to one object, so you will have to pay tax for other plots in a standard way.
Preference is not granted if the land is the property of any garden cooperative or is used by a disabled person for commercial purposes. If there is a residential building on the territory, then the privilege is offered only on condition that the citizen is officially registered in this building.
It is necessary to file an application for the use of benefits before November 1, in order to receive tax exemption next year. Otherwise, you will have to pay the full fee.
Transport tax
Privileges for disabled people of group 2 and group 1 are also in the provision of preferences when paying the transport fee. They are offered only by decision of the local administration.
Based on federal law, all persons with disabilities are exempted from paying the transport fee, subject to the following conditions:
- they are the owners of a car whose power does not exceed 100 liters. from.;
- the car is equipped with special devices necessary for the disabled person, so he simply can not use the car without these items;
- the car must be purchased with the help of state support and through the social services of a particular region.
If a citizen purchased the car at the expense of personal funds, then he will be able to count on the provision of a tax exemption on transport tax only provided that it is provided by the local authorities of the region. Each region uses its own rules for the application of certain support measures. For example, in Astrakhan, a tax exemption is proposed if a disabled person has a car with a capacity of up to 100 liters. with., but in Voronezh, such a benefit is offered with a car capacity of up to 120 liters. from.
Reduction in state fees
Tax incentives for persons with disabilities are not only to reduce or exempt from paying various fees, but also to reduce the amount of fees paid for various public services. Under such conditions, it is possible to get a substantial discount.
For example, if a disabled person turns to a notary for various services, then for him the cost of services is reduced by 50%. An exception is the registration of transactions related to the transfer of rights to real estate.
If a disabled person submits a statement of claim to a district or world court, then he may not pay a fee, but there are restrictions on the amount of the claim. If a court order requires an amount of more than 1 million rubles, then the fee will have to be paid.
Support measures for entrepreneurs
Disabled people of the second group have the opportunity to engage in entrepreneurial activity. This usually allows them to be in a state of health. Due to the presence of his status, a citizen can take the following support measures:
- 50% discount for notary fees;
- preparation of a monthly deduction in the amount of 500 rubles .;
- no UST is required.
A deduction can be made out even for employed persons with disabilities.
How to take advantage of benefits?
Regardless of what kind of support measures a disabled person can count on, he must correctly execute an indulgence. To do this, you must contact the tax office, located at the place of registration of the citizen. Benefits are not provided automatically, therefore, citizens should independently take care of their competent and timely execution.
The process of applying for benefits is divided into the following stages:
- an application for the provision of tax benefits in the form of a tax inspection is drawn up;
- a document is sent with proof of the possibility of using preferences to the department of the Federal Tax Service, for which documentation can be brought in person, sent by mail or transmitted with the help of a representative;
- if, indeed, on the basis of regulatory acts, a disabled person has the right to receive state support, then from the next year he will be exempted from paying a fee.
The registration procedure is considered simple and quick. In order to have evidence that the disabled person turned to the employees of the Federal Tax Service, it is recommended that the statement be made in duplicate. One document is submitted to the tax inspector, and the second is marked with acceptance.
What documents will be required?
If a disabled person, on the basis of federal or regional legislation, can count on benefits, then he will have to deal with them on his own. For this, the following documents are prepared:
- a statement modeled on the tax service;
- pension certificate;
- certificate of a disabled person;
- employment record, if any;
- passport of a citizen;
- certificate of family composition.
If you want to apply for a transport tax exemption, then documents are additionally prepared for the existing car, since the Federal Tax Service employees must make sure that the car meets certain requirements.
When drawing up the application, it is important to indicate the full name of the citizen, the existing disability group, as well as the direct tax, the exemption from which is drawn up by the disabled person.
Reasons for refusal
In some situations, persons with disabilities are denied registration of exemptions or exemptions from the payment of a tax. Usually a negative decision is due to the following reasons:
- according to the law, a disabled person cannot apply for a benefit, for example, he has a third disability group registered;
- errors or inconsistencies in the application or other documentation;
- all necessary documents were not prepared;
- the application is submitted immediately to several plots of land or real estate;
- transfer of documentation in violation of the established deadlines.
In most cases, it is enough to make some changes to the documents in order to further competently draw up a benefit. If a disabled person does not have the opportunity to independently engage in this procedure, then he can take the help of an official representative, but for this you need to draw up a power of attorney certified by a notary.
Conclusion
Disabled people of the first two groups can count on different measures of support from the state. They consist in obtaining tax benefits. Under certain conditions, citizens may receive exemption from property, land or vehicle tax. The registration process is considered simple, but mandatory, as automatic preferences are not provided.
Benefits are offered not only at the federal, but also at the regional level. Therefore, each citizen must independently clarify information about the possibility of using various exemptions.