Property should be understood as material objects that have useful properties. They can be owned by citizens or legal entities. The property may be unowned. Objects are rented, transferred to ownership, economic management, operational management. All property is legally divided into movable and immovable. Consider the features of each category.
What is related to movable property?
Objects that cannot be moved without integrity are immovable. Everything related to movable property can be transferred to another person physically. This, for example, natural resources, livestock, furniture, equipment and so on.
When assigning certain values to a specific category, a number of nuances must be taken into account. So, forest plantations are certainly classified as real estate. But felled trees are movable property, since it can be transported from one place to another.
Main criteria
When classifying an object as immovable or movable property, two signs apply:
- Legal. A thing is related to real estate regardless of its connection with the land.
- Material. This criterion reflects the connection of the object with the ground.
If you use a material attribute in the classification, then movable property is considered to be values that do not have a strong connection with the land. In the legal sense, they are objects whose movement is possible without causing disproportionate damage to them and not classified by law as real estate.
Accounting
According to general rules, movable property is not subject to state registration. However, the legislation provides for several exceptions. In the Russian Federation there are several registers of movable property. Values subject to accounting are weapons, vehicles, museum exhibits, etc. In addition, there are registers of secured movable property, material assets owned by debtors, etc.
Historical reference
The classification of property into immovable and movable was introduced in Roman law. The first was everything that could be moved. Real estate recognized land, as well as the objects that were created on them, the space above them, the subsoil. In Roman law, the principle acted according to which everything that was done on the surface followed it.
The classification is based on ancient traditions. At the initial stage of the formation of the state, the land was state property: any member of the community could use it. Moreover, the rights of individuals were determined by the institution of ownership. It was assumed that the subject could be the owner of the thing, use it for their own purposes to obtain some benefits, but the ability to dispose of it was limited.
Only Quiri (citizens of Rome) and only among themselves could make transactions with the land . To do this, the civil law institute acted as an institution of mansion - a special public process. Its validity was confirmed by a judicial act. Transactions with movable property (including sale) were made without any manipulation: citizens simply transferred objects to each other.
The nuances of state registration
According to the provisions of paragraph 2 of Article 130 of the Civil Code, all objects, including securities and money not classified by law as real estate, are considered movable property. As mentioned above, the rules may provide for mandatory state registration of transactions with individual movable things. It is, in particular, about objects whose turnover is limited. In such cases, registration has a legal value and affects the validity of the contract. Movable property may be registered with the ATS. In this case, they talk about the so-called technical registration. It can affect only the exercise of civil rights, but not their termination, change or occurrence.
Money
In economic terms, they are a kind of product that acts as a universal equivalent. Civil law recognizes money as a thing, an object of the material world. Their purpose is to meet the specific needs of members of society.
Money can be the only (independent) object of legal relations (for example, in a loan agreement). They are also a payment tool in some transactions (purchase and sale, contract, transportation). Payments are made in cash and by bank transfer.
Security paper
Its definition is disclosed in the 1st paragraph of the 142nd article of the Civil Code. A security is recognized as a document certifying property rights, the sale or transfer of which is allowed only upon presentation. It remains property regardless of the method of securing rights: in any case, the general provisions on civil turnover applicable for movable property will apply.
In the 2nd paragraph of the 144th article of the Civil Code, it is stipulated that the absence of mandatory details or the discrepancy of the paper with the form established for it entails the nullity of the document.
Pledge of movable property
The pledge institution is intended to ensure the fulfillment of obligations by the debtor to creditors. The relevant legal relations are governed by the provisions of paragraph 3 of Sec. 23 of the Civil Code, the Basis of legislation on notaries and a number of other legal acts.
Collateral relations are executed by agreement. It can be in simple writing or notarized.
The obligations of the agreement depend on the underlying transaction. If it is declared invalid, then the pledge will be considered as such. The debtor may transfer his property to the creditor or establish the right of pledge. In the latter case, the object remains with the debtor, but the creditor has the right to use it in the event of circumstances specified in the contract.
Please note that the right to pledge cannot terminate upon a change in the actual owner of the property. This is only possible upon termination of the agreement or in specially agreed cases.
The law does not stipulate which movable property may be pledged. It seems that it is impossible to lay objects whose circulation is limited or prohibited.
Object registry
When concluding a pledge agreement, it is necessary to send a notice to the authorized state body. There is a special registry of notifications. Movable property pledged is taken into account at the request of the person concerned. It may be a mortgagee, mortgagor or their representatives.
Each pledge notification of movable property is assigned a unique number. It is he who is entered into the registry. The search for the necessary information is carried out by a unique number, subject of pledge or information about the pledgor.
By order of the Ministry of Justice, special forms of notification were introduced: on the occurrence, amendment, exclusion of collateral and several forms for transactions with bonds.
For notarization, the interested person transfers the documents to the notary, including the contract. An authorized person fills out the required form. Certification can be carried out at any notary, regardless of the place of conclusion of the contract.
Submission Rules
Notification can be sent in paper or electronic form. In the latter case, the sender must have a digital signature. Sending is carried out exclusively on the Internet. If you create an electronic notification, certify it with your signature, download it to a flash card and transfer it to a notary public, this will not be considered sending the document in electronic form.
The rules for filing a digital notice are as follows. The notary creates an electronic document in the EIS module of the notary public, in which he enters the necessary data. After that, the notification is digitally signed and uploaded to the server. Then the document is registered in the registry.
Under one collateral agreement, you can submit only one notification, regardless of the number of objects. The document provides a field for describing the property. If the objects do not have unique numbers, it is necessary to give their properties for further identification.
After registration by a notary public, the interested person receives a certificate. It confirms the registration of the document in the registry. The certificate contains the time the notice was included in the registry and information about the object. This document may be issued in electronic form or on paper.
Features of taxation
As mentioned above, vehicles are classified as movable objects. Previously, two taxes were levied: payments were deducted by owners of vehicles and individuals, who owned air and water vehicles. The situation changed in 2003. From January 1, entities that own a vehicle pay a transport tax once a year. Personal property tax is deducted to the regional budget. This deduction is fixed in the Tax Code and is enforced by the law of the subject. Regional authorities set a specific rate, terms and procedure for payment.
Payments on movable property in Moscow are made on the basis of Law No. 33 of July 9, 2008.
Legal entities and citizens are recognized as payers, on which vehicles that are subject to taxation are registered. These entities include persons who own vehicles on any legal basis. This can be not only property, but also rental of movable property.
The objects
They are vehicles:
- Terrestrial. They are motorcycles, buses, cars, scooters and other mechanisms and machines on caterpillar and pneumatic tracks.
- Water. They are sailing ships, yachts, motor ships, motor boats, non-self-propelled boats and so on.
- Aerial. This category includes airplanes, helicopters, etc.
Motor boats whose engine power does not exceed 5 liters are not recognized as taxable. with., rowing boats, cars designed for the disabled, passenger vehicles, the engine power of which is not more than 100 liters. from.
The tax base
The calculation of the tax on movable property is carried out in accordance with the provisions of Article 359 of the Tax Code. The definition of the base is made according to different rules depending on the features of the transport. So, regarding:
- A transport having an engine is like horsepower of a motor.
- Vehicles for which the engine thrust is set is like static thrust in take-off mode in kilograms of force.
- Water towed (non-self-propelled) means - as gross tonnage (defined in register tons).
- Air and water vehicles not listed above - as a unit of vehicles.
Bets
Regional authorities establish them on the basis of the basic values given in Article 361 of the Tax Code. These rates in the subjects can be changed (decreased / increased), but not more than ten times. The legislation allows differentiation of values in relation to specific categories of TS, taking into account the number of years that have passed since the release, or the ecological class. The table below shows the basic tax rates on movable property (in Moscow they will naturally be higher than in other regions of the Russian Federation) for 2017-2018.
Special taxation conditions
At the federal level, for persons making deductions from movable property, benefits in the form of exemption from this obligation are not provided. However, in many regions, exemptions are established for certain categories of citizens: veterans, the disabled, the poor, large families and so on.
Order of deduction
Payments from the movable property of legal entities are sent to the budget in the manner specified in Articles 362 and 363 of the Tax Code. Organizations calculate the amounts on their own on the basis of information contained in the vehicle data sheets and certificates of their state registration. The Tax Code provides for the possibility of deducting advance payments of transport tax. They are listed at the end of each billing period. An advance is defined as the product of the rate and tax base.
As a source of tax for legal entities are expenses that are taken into account when forming the base. The terms for deduction of advance and tax are established by regional legislation. Moscow has not defined reporting periods. Consequently, enterprises in the capital do not deduct advances. The deadline for the payment of tax on movable property for legal entities is until February 5 of the year following the past billing period. In this case, the declaration must be submitted before 01.02.
For citizens, the calculation of the transport tax is based on the information provided by the authorities registering the vehicle until 31.12 of the past year until 01.02 of the current period. The due date is determined by regional law. At the same time, it cannot be installed earlier than 01.11 of the year following the expired period.
Calculation specifics
When determining the amount of payment, the number of months during which the vehicle was registered with the payer is taken into account. If during the year the transport was registered or deregistered, the tax is determined taking into account the coefficient. It is equal to the ratio of the number of full months during which the vehicle was registered with a particular subject to 12. The month of deregistration and registration is taken as a full month.
If the transport is for some reason not used or not used all year, tax is calculated and paid for the whole year.
The property
The composition of this category of objects of the material world is determined in article 130 of the Civil Code. In paragraph 1 of the norm it is established that the following are considered as real estate:
- Land and subsoil.
- Objects that have a strong connection with the land (structures, buildings), forest areas.
- Objects considered real estate for other reasons (space objects, for example).
Land and bowels
Land and other natural resources may transfer from one subject to another (alienate, etc.) to the extent that their turnover is permissible by the ZK. Legal relations regarding the disposal, use, ownership of plots are regulated by the Civil Code, unless otherwise provided in the Forest, Water, Land Codes, laws on subsoil, nature protection and other special federal legal acts.
Subsoil is a part of the earth’s crust, located under the soil layer, and if it is absent, under the earth’s surface and the bottom of watercourses and reservoirs located up to the marks accessible for geological exploration and development. Such sites may not be the subject of donation, sale, pledge, inheritance, contribution. They cannot be alienated in any way. Subsurface resources located within the borders of the Russian Federation, minerals, various energy and other resources are recognized as state property. Matters relating to the disposal, possession, use of them are referred to the joint jurisdiction of the federal and regional authorities.
Nuances
The list enshrined in the first paragraph of Article 130 of the Civil Code is not considered exhaustive. Real estate legislation may recognize other property. For example, under the 132nd article of the Civil Code, an enterprise acts as a special object. As a property complex, it is used for entrepreneurship. An enterprise may act as an independent object of the transaction (pledge, lease, sale, etc.).
A key feature of such property complexes is that it includes all objects intended for business activities. The concept of "property" is interpreted in a broad sense. It covers not only things (plots, structures, etc.), but also claims and debts. In addition to property, the company allocates exclusive rights to designations, means of individualization of the company itself and its products. However, it should be borne in mind that this is only a general rule. By special regulatory acts, certain things or rights may be excluded from the enterprise.
Residential and non-residential objects
They are included in real estate in accordance with the first article of the Federal Law No. 122.
Residential is called an isolated room suitable for permanent residence of people. At the same time, it must meet urban planning, sanitary, technical and fire safety requirements. Non-residential premises are considered to be not used for human habitation. Depending on their purpose, such objects can be administrative, industrial, warehouse, commercial, etc.
Improvements made by the tenant at his own expense
Many people who use real estate on a rental basis will remodel and repair it. All these changes lead to an increase in the cost of the premises. In practice, the question often arises: what are such improvements - real estate or movable property? The answer to it will depend on the nature of such changes.
As mentioned above, movable things differ from real estate in the possibility of transfer and separation without causing disproportionate damage to the objects.Accordingly, if the improvements made by the tenant can be separated from the property, assembled, disassembled, moved, then they will be considered movable objects. It should be noted that no tax is charged on such facilities. Inseparable are such improvements that can be attributed to capital investments. Funds spent on such changes will be accounted for as the initial cost of the structure. Accordingly, inseparable improvements should be recognized as real estate.
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Property Valuation
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The first method involves the identification of competing values, determining the level of their comparability to the proposed property in order to adjust the cost of selling a similar property in accordance with changing market conditions.
Using a comparative approach, you can determine the market price based on the place of use of the thing. In the calculation, however, it is necessary to take into account transport costs, construction, installation, commissioning, and so on.
An expensive way involves using data on current prices and market conditions. This information allows you to determine the amount of entrepreneurial profit, to show the economic benefits, the degree of functional depreciation of the property from the moment of release to the market.
When using the profitable method, the appraiser must have information about the functioning of the property market. The specialist needs to determine operating costs, estimated rates of return, and the competitive potential of the asset being evaluated.
The choice of method depends on the characteristics of the property, the goals and objectives of the assessment itself. Most often, it is necessary when disputes arise over property.