Tax breaks for large families: types, documents for receipt and design features

In the article, we consider what tax incentives exist for large families. Undoubtedly, those parents who bring up more than two children need financial support. Regardless of the goals, they contribute to solving the country's demographic problem. In response, the state offers large families certain tax incentives, but not all Russian regions support this initiative. Due to the insufficient amount of money in the budget and many beneficiaries, local authorities often impose restrictions on certain preferences.

Legislative regulation

The issue of providing tax benefits for large families is regulated by two legal standards - the rights of such families are protected by acts of federal significance, and the provision of benefits is established by the Tax Code.

1. The procedure for assigning social status is regulated by 138-FZ.
2. The Tax Code of the Russian Federation reflects the list of benefits provided by the state policy for large families and other social categories.
3. Guarantees regarding taxation of families in which more than two children are brought up are determined by Regional Decisions.

The procedure in accordance with which privileges are granted is developed and regulated by local authorities. Subjects independently decide the criteria for the provision of benefits and determine the circle of persons to whom they are assigned. Which large families have tax benefits?

The list of persons entitled to receive benefits

The privileged program is available to individuals who are officially and timely employed who pay 13% of the income tax to the Federal Tax Service. Monthly tax deductions are made in the accounting department at the place of employment at the time of payroll:

1. To each of the parents if their marriage is officially registered.
2. To each of their adoptive parents, adoptive parents.
3. Trustees, guardians (in accordance with supporting documents).

To get a discount when calculating personal income tax, it is not necessary to apply to the tax inspectorate for the beneficiary, you just need to draw up an appropriate application at the place of employment, to which you need to attach the birth certificates of dependent children.

Each taxpayer should consider certain points:

1. The effect of the tax subsidy is terminated when the income for the calendar year exceeds 350 thousand rubles.
2. All parents with many children are entitled to a deduction.
3. Parents who are not officially married but who properly fulfill their maintenance obligations are eligible to claim the discount.
4. The adoptive parent has the right to refuse to receive the deduction. In this case, the second parent in accordance with the official refusal receives the right to double deduction.
5. Parents with many children are entitled to a monthly deduction in the event that a child who has reached the age of 18 undergoes full-time education, even if he is on academic leave.

Tax breaks for large families

The rights of large families to receive benefits are enshrined in the Tax Code of the Russian Federation. The latest legislative changes were made in 2019. In accordance with the law, benefits are provided for transport, property, land taxes, as well as personal income tax.

Transport tax

The right to receive tax benefits for large families in Moscow on transport has a purely individual character. The decision is made by local authorities. Regions weigh their own financial resources and independently decide on the allocation of funds in order to subsidize families with the status of large families. They also determine the conditions under which subsidies will be provided.

Parents living in St. Petersburg and raising 4 or more minor children are exempted from the transport tax. A similar right also exists for parents living in the Kemerovo region and raising three or more children. But in this case, the condition must be met - the power of the vehicle should not exceed 150 liters. from. One of the parents has the right to benefit.

In the Krasnodar Territory, Tatarstan, Altai Territory, a large discount of 50% on the payment of the transport tax is received by all parents without exception. To get reliable information about the possibility of obtaining benefits and the procedure for its provision in a particular region, you should contact the specialists of the Tax Inspectorate at the place of residence. What other tax benefits are provided for large families?

Property tax

Deputies say that the country's budget is limited, so the state is not able to minimize all expenditures of the population. Only local authorities can treat this situation rationally and optimally. They correlate the size of the budget aimed at social support and the number of families recognized as having many children, and then decide whether to provide a discount or full exemption from property tax.

Personal income tax

Not everyone knows what tax breaks are provided for large families. The most common and affordable measure of social assistance is the provision of the right to receive a tax deduction. It is used in relation to any family that has dependent children (or those studying in the full-time department of the university).

In the case of juvenile dependents, the benefit operates according to the following principle: the tax base will be the less, the more juveniles are dependent. The tax deduction is:

• 1.4 thousand rubles. for each child for parents raising 1-2 children.
• 3 thousand rubles on the third and each subsequent child.
• 12 thousand rubles on an adopted or natural child in a disability.
• 6 thousand rubles for each ward or foster child in a disability.

Both the adoptive parent, guardian, and parent can apply for a tax deduction. Are there tax benefits for parents with many children in the land?

Land tax

In the case of land tax, the possibility of obtaining preferences is also purely individual. As a rule, the federal authorities leave the decision to the regional authorities. In 2019, the land tax relief program was supported by:

1. Moscow region, Moscow. A land plot owned by a large family should not cost more than 1 million rubles.
2. St. Petersburg. The subsidy can be received by one of the parents, who is the official owner of the land.
3. Saratov region. Large families who own a plot with an area of ​​more than 1 thousand square meters can get a privilege. m

Other benefits

Social assistance can be very diverse. It affects the following industries:

1. 50% discount on utility bills.
2. Free medical supplies and medical care for children whose age is not more than 6 years.
3. Providing discounts of up to 50% for paying for public transport vehicles.
4. Possibility of early retirement of parents with many children.
5. The ability to undergo preventive treatment for children in spa facilities.

Rules for calculating tax deduction

Large taxpayers can independently calculate their monthly income, taking into account the tax deduction.

For example, a citizen has five children, he is officially employed and timely deducts personal income tax. Let's say his official income is 65 thousand rubles. Then the deduction for the first two children will be 1400 * 2 = 2800, for the other three - 3000 * 3 = 9000, total 2800 + 9000 = 11800. This means that 65000-11800 = 53200 is subject to taxation, that is, the amount of tax is 53200 * 0.13% = 6916. Thus, the saving of a large family was 11,800 * 0.13 = 1,534 rubles. The tax deduction will be calculated in this way until the tax base exceeds 350 thousand rubles. Now let's talk about how to get tax benefits for mothers with many children?

Rules for registration and authorized bodies

To apply for a benefit, the taxpayer should contact the Federal Tax Service or at the place of employment (it all depends on the nature of the task to be solved). Appeal at the place of employment, for example, is relevant when it comes to standard deductions. In addition to the application for tax benefits for large families, the applicant must submit a number of documents to the tax office:

1. Passport of each parent with many children.
2. A certificate that confirms the status of a large family.
3. Evidence of the birth of each dependent child.
4. Passports of children if their age is more than 14 years.
5. A certificate from the social protection authorities if a large family has a poor status.
6. Vehicle passport (if it is a transport tax).
7. Documents that establish the parental ownership of immovable and movable objects.

In accordance with the law, not only the owner of the property, but also his legal representative can apply for benefits. In the latter case, the representative must have a power of attorney notarized, or a marriage certificate, if the interests of the applicant are represented by an official spouse.

The taxpayer now has the opportunity to declare his intention to receive a benefit through the official portal of public services.

Features of providing benefits to individual entrepreneurs

If an individual entrepreneur has the status of a large parent, he has the right to receive benefits when registering an IP in the form of exemption from payment of state duty. In accordance with federal law, an entrepreneur can either be completely exempted from paying a fee, or may receive a certain discount. Regional authorities also provide other social programs for parents with many children owning small businesses.

We examined what tax benefits for large families are provided. Thus, the most common form of assistance to large families is the provision of a tax deduction. It represents real monthly financial assistance from the government. Other preferences are of a one-time nature, and they do not operate in every Russian region. In each case, the information must be clarified in the local authorities of the Federal Tax Service.