Changes in legislation relate to different areas. One of them is commercial real estate, the owners of which since 2016 have to pay taxes under the new rules. There is no general rate, there is only its maximum value. You must first calculate how much you need to pay, and also familiarize yourself with possible options for reducing the amount.
Commercial property tax has increased due to the need to use cadastral value in the calculation. But before, only inventory was used, which was less than the real price of the object. Cadastral value may be higher than market value. For non-payment of taxes liability is provided in the form of payment of a fine.
What is included in commercial real estate?
Commercial real estate is called the premises provided from the housing stock. Its owners apply for profit. Each room that is leased, or is a warehouse, workshop, is considered commercial. These include:
- Cafe;
- restaurants
- Offices
- workshops;
- the shops.
Types of objects
This type of property has a division by use case:
- social;
- industrial;
- office;
- for free use;
- apartments.
Commercial property tax is mandatory. Until 2016, it was charged based on the average annual cost. Now with calculation only cadastral valuation is applied:
- shopping complex;
- foreign real estate;
- administrative buildings;
- non-residential premises for business.
For all others, the owner of the tax amount remains unchanged, and will be approved at the carrying amount. If the owner has several types of real estate, then the tax is calculated for each. Benefits are provided to owners of real estate, which is used in the field of medicine, education, science. The new tax does not apply to:
- religious and budget organizations;
- Homeowners Association, Housing cooperative;
- transport institutions;
- defense enterprises;
- subway;
- enterprises where people with disabilities work;
- automobile firms;
- cultural institutions.
Approved Bids
Each region may have a different tax rate on commercial property. But almost everywhere, 2% of the cadastral value is maximally valid. If you find out, you can determine the amount of tax.
You can get the necessary information in the Cadastral Chamber. If the price is very high, then you need to write a statement for its review. It is possible to order an independent assessment at a personal expense, after which you can go to court. The tax on commercial real estate of individuals may be less if the owner is included in such categories as:
- War veteran;
- combatant;
- disabled person 1 and 2 groups;
- disabled since childhood.
Commercial property tax does not need to be paid to entrepreneurs who have chosen a simplified taxation option. The condition must be met that the property is used in commercial work, and a single tax is calculated from the income. Legal entities also will not be able to apply the book value of the premises, for which the cadastral value is taken into account.
In each region, authorities can supplement and remove specific types of premises from the list of preferential facilities. If the buildings work in the field of medicine, science and education, then their owners need to pay only 25% of the tax.
Sale
The tax on the sale of commercial real estate is determined by the following factors:
- seller status;
- tax system;
- duration of ownership of property;
- the use of the object in economic work;
- by the presence of documents, the costs of purchasing an object are established.
What commercial property tax do residents pay? It is 13%, and for non-residents - 30%. The basis is the cadastral value. If it is not installed, then the agreed price for the sale of the property is taken into account.
Tax calculation
Since 2016, only one criterion has been changed that determines the need to calculate and pay sales tax. All objects acquired from this time should be in the possession of the owner for at least 5 years. In this case, you do not need to pay sales tax.
If the property was purchased before 2016, then the tax does not need to be paid from the sale of premises that have been owned for more than 3 years. There are exceptions to the new rules. 3 years of ownership are required in order not to pay tax:
- real estate received as a gift;
- inherited;
- was privatized.
There is a right to use a tax deduction. Its size is 250 thousand rubles. The income from the sale of the property is a citizen's profit, therefore, for individuals , the personal income tax rate of 13% is applied. If he does not live in Russia 183 days a year and has not received income during this time, then he is considered a non-resident. In this case, the rate is 30%.
Amount reduction without tax violation
In order not to pay tax on commercial real estate, if it was sold, you must first calculate the transaction. Everything must be documented so that the time of ownership of the object was equal to more than 36 months.
For an urgent transaction, you can choose a simple calculation. To do this, you need to calculate the amount minus the cost of the purchase. Two types of calculation can legally be applied. Delay the execution of the transaction should not. The exchange rate can increase the value of the property, and therefore the tax will increase.
Individuals, if they are registered as individual entrepreneurs, may not pay tax. Only they need to conclude a lease with tax lease payments. In this case, it will turn out to pay 6% instead of 13%. It is advisable for legal entities to perform 2 transactions in 1 tax period. This will reduce the tax burden. Thanks to this, it will be possible to balance income and expenses, as well as reduce tax.
Tax amounts
If the owner is not among the participants in the benefits, then he needs to pay property tax. Commercial real estate involves the payment of the following rates:
- 0.1% - if the property is worth up to 300 thousand rubles;
- 0.1-0.3% - 300 - 500 thousand rubles;
- 0.3-2% - more than 500 thousand rubles.
Compliance with the payment of amounts is monitored by the Tax Service. This organization must be contacted if there are any questions in this area.
The consequences of tax evasion
Full or partial non-payment of tax due to a decrease in the payment base, incorrect calculation of the amount, as well as other illegal actions leads to liability. According to the Tax Code, a fine of 20% of the total amount is due.
The collection authorities must have all the information and documents evidencing the existence of such an offense. These data include the determination of taxes on the basis of the legislation of the Russian Federation, the direction of the notification, and the facts of confirmation of its receipt.
In a period specified by law, a late payment penalty is approved. The percentage is 1/300 of the Central Bank financing rate. Persons from 16 years of age are held liable. This type of taxation is considered new in Russia, but it is mandatory, so everyone will have to pay it. Timely repayment will allow unhindered business operations.
In addition to commercial facilities, tax is levied on ordinary real estate. There are categories of citizens who are exempt from paying fees. In any case, it is important to document the privileged group, and then a reduction or absence of tax is expected.