Russian law provides for tax benefits for certain categories of citizens. This article will focus on retirees who own land, vehicles and real estate.
What documents will you need to apply for benefits? Is it possible to return the previously paid? What tax benefits for pensioners are provided for in Russian law? You will find answers to these and other questions in this material.
According to the federal law "On Property Tax", owners of apartments, houses, garages and other residential and non-residential buildings are required to make contributions to the treasury annually. However, Russian pensioners are exempt from this type of tax. At the same time, the number of real estate objects owned does not matter.
If the retirement does not coincide with the beginning of the calendar year, the tax authorities are entitled to send you a notification and demand payment. However, at your written request, a recalculation should be made from the moment you received the right to benefits. The law sets a time limit for reviewing payments, not more than three years from the date of appeal.
To provide tax benefits for real estate, you need to write a statement and come with him to the tax office at the place of residence, taking with you a passport and a pension certificate. It is in your best interest to do this as quickly as possible, since the refund may be delayed indefinitely.
Separately, I would like to note that all organizations and citizens are obliged to pay the land tax. However, this does not mean that tax benefits for pensioners are not provided here. This issue has its own nuances. Recall that the land tax is local, which means that the size and terms of payment are not regulated by federal legislation, but by city or rural government. For example, in Syzran, tax incentives have been established for pensioners on land tax in the amount of half of the total, that is, 50%. In this case, the object of taxation must meet certain conditions. It is assumed that the land is used for gardening, livestock, gardening or individual construction.
In the Moscow Region, in order to reduce the amount of tax, a pensioner must fall under certain conditions: not have an additional source of income, be constantly registered in this area.
For detailed clarifications and clarifications, you have the right to contact the tax service at the place of residence or local authorities.
Touching upon the topic "Tax breaks for pensioners", it is necessary to mention Art. 391 p. 5 of the Tax Code of the Russian Federation, which lists the categories of citizens entitled to reduce the amount of payments. Note that in the presence of several land plots registered per owner, the rate can be reduced only in relation to one of the objects.
Now a little about what benefits pensioners have in relation to the payment of transport tax. In this case, the legislation also provides for some restrictions. Reducing the tax rate is only possible for one car or motorcycle owned by a pensioner.
The basis for the provision of benefits is a personal written application and a pension certificate.
Since the transport tax is set by the local authorities and can vary significantly in the regions, you can find out the exact amount only at the local inspection.
The above tax benefits for pensioners apply, including to those who went on a well-deserved rest after reaching the length of service. These include the military, employees of the Ministry of Internal Affairs and the fire department, workers in hazardous industries.