When carrying out various actions and transactions with property, implying its consolidation or transfer to another person, it is necessary to pay the state fee for state registration of property rights. This is enshrined in the tax legislation of the Russian Federation.
Duty and subjects of payment
The state duty for state registration of property rights (in accordance with Article 333.17 of the Tax Code of the Russian Federation) is a type of fee that is levied on persons who are required to pay it for certain legally significant actions established by law.
Federal, regional, local authorities and their officials may carry out registration-related actions on the basis of legal regulatory acts issued by the relevant entities.
The list of actions of a legally significant nature is established in chapter 25.3 of the Tax Code of the Russian Federation (excluding actions carried out by consular posts).
Individuals and legal entities who are entitled to apply to the relevant institutions can be payers of the state duty for state registration of property rights .
Procedure for payment of duty
The procedure for paying state fees for registering property rights includes the specifics of making payments for the performance of legal actions, which are established by subparagraphs 21-33 in the first paragraph of Article 333.33 of the Code. This list includes any procedure related to the registration, encumbrance or restriction of rights to real estate and transactions with related property.
When registering rights to real estate and performing other procedural actions, it is necessary to observe the procedure for their payment. According to the legal requirements, it is necessary to deposit funds before submitting an application.
The only exceptions are cases when the application for paperwork is sent electronically. In this case, payment is made immediately after sending the papers through the official website of the relevant authority, but before they are accepted for consideration.
The state duty for registration of transfer of ownership and other significant legal actions must be paid by the payer himself (with the exception of cases established by Chapter 25.3 of the Tax Code).
If several people applied for real estate at once, they pay the fee in equal parts. If there are tax privileges among them, the size of the state duty for registration of ownership decreases in proportion to the number of persons exempted from the payment or entitled to reduce its amount.
Money is paid in cash or by bank transfer at the place of the legal procedure.
Actions after payment
In order to confirm with the registration authority that the payment of the state fee for the state registration of property rights has been made, it is necessary to submit the relevant documents.
If the funds were deposited in cash, the payer shall provide the specialist with the original receipt of the standard form or check. If funds were deposited by bank transfer, the applicant shall attach the original of the payment order with a bank mark to the package of documents.
Information about the duty can also be obtained through the state information system on municipal and state payments, the essence of the work of which is disclosed in federal law No. 210 of July 27, 2010.
The provision of documents is established by law as a right and not an obligation of the applicant.
If the payer submitted a package of documents before paying the state duty at the Rosreestr for registering ownership, the date of filing the application will be considered the day of payment of the procedural fee. In this case, the period for consideration of documents may not be later than ten days.
Applicant's actions if payment information has not passed
Due to the fact that the payer may not document the fact of payment of the state fee for registration of property rights, since this information is stored in the state information system, in some cases, failure to provide a receipt may slow down the consideration of documents.
This is due to the fact that periodically any program may fail, and the absence of a check or payment order in such cases will indicate that the fee has not been paid. Then, after ten days from the receipt of the package of documents, they will be sent to the applicant by mail or delivered in person with a written refusal to consider.
If the documents were submitted in electronic form, after the expiration of the period established by law, the payer will receive a notice of refusal to satisfy the application.
In order to avoid such situations, it is recommended to submit checks, receipts and payment orders together with other documents, since an error in the system does not guarantee the possibility of re-filing an application without paying additional fees.
Types of activities for which the fee is paid
According to the new rules for registering real estate, the list of procedural actions of Rosreestr with real estate includes the following:
- Registration of a right or share in a right that arose prior to the entry into force of federal law No. 122 of July 21, 1997, at the will of the copyright holder.
- Registration of law on the basis of the second paragraph of the sixth article of Law No. 122 due to state registration of a legal burden or restriction, as well as when making a transaction with real estate that does not entail its alienation.
- Registration of a share in a common type of property.
- State registration and cadastral registration of rights that arose after the entry into force of the relevant Law.
- Registration of ownership of a common joint type.
- Registration of a share in the rights that arise from the date of documenting, being in the ownership of a general nature.
- Registration of part or all of the property into ownership, if this procedure is not related to its official registration (for example, inheritance, repayment of share contributions by members of cooperatives). Registration of a share in the rights to property of a general type in apartment buildings.
- Registration of ownership for the share of agricultural land, which is owned by the general type.
- State registration of the right, its encumbrances (restrictions) on agricultural plots or transactions with this land.
- Making ownership in the form of business management.
- Registration of the right to real estate, which is part of the investment mutual fund.
- Making it possible to own a non-agricultural inherited land for life.
- Registration of the right to own the enterprise as a property complex, encumbrance or limitation of this right, conclusion of lease agreements.
- Registration of termination of the opportunity to own real estate without transferring it to another person.
- Registration of lease (sublease) agreements, agreements on urgent gratuitous use of land and additional agreements to them.
- Preparation of documents on the transfer of duties, rights and requirements in relation to contracts, which must be certified in the manner prescribed by law, as well as on the transfer of debts (excluding mortgage arrears).
- Registration of mortgage relations, together with the appropriate entry in the state unified register of real estate.
- Making entries related to the amendment or termination of a mortgage agreement.
- Registration of a change in the pledge holder due to the assignment of rights to the main obligations secured by a housing loan.
- Paperwork on the change of ownership of a mortgage on the property.
- Registration of easement.
- Paperwork for other restrictive or burdensome actions with real estate.
- Registration of the contract for participation in the construction of the equity type.
- Registration of documents proving agreements on termination or amendment of agreements related to shared construction.
- Making the necessary changes to the information recorded in the Unified Register of Real Estate on the relevant property.
- Making additions and changes to the registration records for a mortgage.
- Making the necessary changes to the information recorded in the Unified Register of Real Estate regarding the enterprise as a property complex.
Amounts of payments made
Article 333.33 establishes what the fee for registration of property rights and other actions related to it are. According to this document, depending on the complexity of the procedure and the type of applicant, the amount varies from one hundred rubles to twenty-two thousand.
The smallest fee for registration of property rights and the requirements associated with this are set for individuals. If they have tax benefits, some articles contain direct reference to this. The largest amount is charged for legal entities.
In most cases, the fee for making changes to existing documents is 350 rubles for citizens, for the registration of the corresponding right to real estate - two thousand.
For example, the state duty for assignment of rights is the maximum amount: for individuals - two thousand rubles, for legal entities - 22 thousand rubles. At the same time, for registration of ownership of a share of the agricultural land plot, which is owned by the general type, it is necessary to pay only one hundred rubles.
To determine the size of payments, a coefficient of 0.7 is applied. This is established by the provisions of federal law No. 221 of July 21, 2014, listing the changes introduced to chapter 25.3.
Entities exempted from making mandatory payments
The following categories of entities are exempted from paying state duty when selling an apartment and other legally significant actions:
- State bodies of federal power, bodies of local and subject levels, if their appeal is related to registration of the right to real estate and transactions with it.
- The Central Bank of the Russian Federation, if the appeal to the Rosreestr is associated with the exercise of its powers.
- Individuals who are officially, but in accordance with the norms of the Housing Code of the Russian Federation, are assigned the status of the poor if they apply for the commission of any actions established by the twenty-second subparagraph of the first paragraph of Article 333.33 of the Tax Code. Exceptions are cases of registration of encumbrances or restrictions on rights to a property.
Duty Exemption Cases
The legislation governing the concepts of state duties, rates and benefits establishes cases in which citizens and legal entities are exempted from making mandatory payments to the Tax Authority. Such cases include the following:
- Registration of the right to operational management of real estate that is in municipal or state ownership.
- Registration of encumbrances or restrictions on the ownership of land used in reindeer herding.
- Registration of the right of unlimited permanent use of land plots that are in municipal or state ownership.
- Documentation of changes Unified state register of real estate, if this is due to amendments to the law.
- Making appropriate changes to the Register if the body or organization involved in the registration of the indicated property has provided new, updated data about it (based on the provisions of article seventeen of the Law).
- Registration by the relevant state authority of arrests and their termination in relation to immovable objects.
- Documentation of mortgage relations and their termination.
- Registration by the relevant state body of the agreement on changing the conditions of the mortgage together with the introduction of amendments to this.
- Documentary issuance of the mortgage.
- Registration by the relevant state body of the right to a real estate object that arose prior to the entry into force of the Law, if there is a transfer of right or a transaction to transfer property to another owner.
- Documentation of the termination of rights to own property due to the liquidation of the property itself, the refusal of the owner to own property, transfer of ownership of this property to others, reconstruction or transformation of the property.
- State registration of the termination of encumbrances or restrictions on property rights.
- Documentation of the right of ownership of Russia to automobile roads, if there is a transfer of ownership to legal entities for trust management, when this organization is a state-owned company in the legal form. Also, the state duty is not paid if the land plots transferred to this person for rent are registered, or the rights to roads or plots are terminated.
- Documentation of the termination of an existing right due to the emergence of another (for example, if the right of inherited lifetime possession is transferred into full possession).
- Registration by the state body of the right to a real estate object of the Union country and transactions with this property.
- Documentation of any significant legal actions established by Article 333.33 of the Russian Tax Code, if they are carried out in compliance with the provisions of the Federal Law governing the functioning of the budget system of the Republic of Crimea and Sevastopol, which is assigned the status of a city with federal significance, during the transitional period.
The reasons for the return of the state fee for registration of ownership
The procedure and grounds for transferring the amount of money paid by the applicant back to his benefit are defined in Article 333.40 in the Tax Code of the Russian Federation and Federal Law No. 218 of July 13, 2015, which establishes the rules for registering real estate by the state.
The refund of the state fee paid is returned in cases where the funds were transferred in a larger amount than required by law, or when the applicant refused to take significant legal action before contacting the appropriate authority.
To return the transferred finances, the payer (or his representative) must submit an appropriate application to the tax authority to which the payment was made.
Documents provided for refund of duty
Depending on the method of payment of the state fee for registration of ownership and other procedural actions, documents are collected to return the excessively transferred amount.
If we are talking about cash payment, you must provide the original receipt of the established form or check, if non-cash - the original payment order with a bank mark.
In those cases when the state duty is returned in full, the originals of payment papers are attached. If only part of the money is returned, a copy of the financial document is attached. If the registration by the state body of the corresponding right was refused by the authorized body, the paid fee is not refundable.
If the applicant refused to take significant legal action before contacting the appropriate authority, he must also provide from Rosreestr written confirmation that the relevant question of the payer was not considered.
If the registration of the corresponding right is terminated on the basis of an agreement between the parties or statements made by them, fifty percent of the total amount of the fee shall be returned.