Each person and company with their own property must pay the corresponding property tax. It is calculated on the basis of the cadastral price of an object, although an inventory indicator is still used in some regions. Each taxpayer must figure out how this fee is calculated and paid.
Tax for individuals
It is paid by every Russian citizen who has a properly executed real estate. For the calculation, a rate ranging from 0.1 to 2 percent is used.
Certain taxpayers, based on their status, can rely on special benefits. These include retirees, veterans and people with disabilities, as well as some other citizens.
What is the object of taxation?
Property tax is paid based on the value of the property. The object is property registered by citizens as property. In Art. 130 Civil Code lists all types of real estate. It includes:
- different structures and buildings, and not only completed objects, but also unfinished ones are taken into account;
- numerous sea and river vessels;
- objects used in space;
- aircrafts;
- other items that cannot be moved without causing significant harm to them.
There are significant differences between real estate and movable property, which include the following:
- real estate must be registered in Rosreestr;
- the rules for acquiring these objects differ;
- real estate is inherited on the basis of its location;
- Litigation should be carried out at the place of registration of the facility.
Property tax is calculated solely on real estate, so all citizens should be well versed in what can be attributed to it.
Who pays?
Payers of this fee are people who own objects:
- residential premises represented by apartments, rooms, private buildings, cottages or cottages;
- garages or parking spaces for cars;
- immovable complexes that may have different purposes;
- buildings or buildings that are unfinished;
- other buildings;
- share of any of the above.
Any structure, regardless of its size and purpose, is subject to taxation if it is competently executed for a citizen. According to the law, the property tax cannot be shared property owned by all apartment owners in a high-rise building.
The tax base
Until 2020, a transition is made when calculating this fee on the cadastral value of objects. If these changes have not been entered in a specific region or a cadastral assessment of a certain structure has not yet been carried out, then it is still necessary to use an inventory indicator for the calculation.
When determining the tax base, the ability to use special benefits for each person is taken into account, therefore certain square meters are deducted from the square of the object:
- for the apartment you need to subtract 20 square meters. m;
- when calculating the fee for a room, the object decreases by 10 square meters. m;
- for a residential building calculation is carried out excluding 50 square meters. m;
- if there is a single complex in which there is at least one residential facility, the tax base should be reduced by 1 million rubles.
Due to these exemptions, a situation may arise when the tax base has a negative value, so there is no need to pay property tax. According to Art. 403 of the Tax Code, these deductions may be increased by municipal authorities. If after using the deduction a positive value is obtained, then it is multiplied by the deflator coefficient, and then by the tax rate.
Taxable period
According to Art. 405 of the Tax Code represent the tax period for the year. Often purchased objects in the middle of this period, and in this case, you need to calculate the fee based on the full months of ownership. In this case, it is guaranteed that the property tax will be determined correctly. The terms of payment are the same for all citizens, therefore, funds must be transferred before December 1 of the year following the reporting year.
Payment is made on the basis of information from receipts sent by the Federal Tax Service annually. Citizens themselves can verify the correctness of the calculation, for which you can use online calculators or standard formulas.
What bets are used?
The property tax rate for individuals may vary depending on which property is owned. Therefore, the following values are used:
- 0.1% This rate is used for all residential premises, complexes and even unfinished objects.
- 2% It is used for types of real estate whose cadastral price exceeds 3 million rubles, which is taken into account in Art. 378.2 Tax Code.
- 0.5%. Used for all other objects.
Regional authorities under Art. 406 may decrease or increase rates. If you increase this indicator, you can maximize it three times, but it is allowed to reduce it to 0.
Calculation Rules
Payment of property tax is made on special receipts received from the Federal Tax Service. In addition, the calculation can be performed independently, for which you need to know the rate, deflator size and cadastral price of the object. Additionally, the area of the premises and the ability to use benefits are taken into account.
For example, there is an apartment, the size of which is 48 square meters. m. The deflator coefficient is 7, and the rate is used in the amount of 0.1%. The cadastral price of the property is 27 million rubles. The deduction is initially removed, therefore, the quadrature is reduced by 20 square meters. m. Cost of 1 square. m. equal to: 2,700,000 / 48 = 56,250. The tax base under these conditions is: 56,250 * 28 = 1,575,000 rubles. This indicator decreases by a deflator coefficient, therefore the tax base is: 1,464,750 rubles.
Next, the amount of the fee is determined, for which the tax rate is taken into account: 1,464,750 * 0.1% = 1,464.75 rubles.
Who can use the benefits?
Property tax benefits for individuals are provided to many categories of the population. All of them are spelled out in Art. 407 Tax Code.
This includes retirees, veterans, people with disabilities and other vulnerable categories of the population. The use of the right to exemption is allowed only in respect of one object, therefore, if the beneficiary has two houses, then for one he pays a fee on a common basis.
Tax for companies
Property tax is paid not only by individuals, but also by different companies that have correctly registered facilities that are used in the process of conducting business. Firms and entrepreneurs pay it once a year or quarterly by transferring advance payments.
The object is real estate, which is the main asset of the enterprise, so it should be taken in the process of the company.
Who pays the fee?
The tax on property of legal entities is paid by all enterprises on the basis of Art. 373 and 346 of the Tax Code. Moreover, it does not matter which taxation regime is used for this.
Therefore, the calculation is carried out both by OSNO firms and organizations using simplified systems for calculating taxes.
Types of Real Estate
Firms pay taxes not only on real estate that is registered on them, but even on values that are used on the basis of trust or temporary use. The objects of taxation include different buildings and land.
This takes into account the values that are on the balance sheet of the enterprise.
Tax base and period
Each company should know how to correctly calculate the fee, as well as what is the deadline for paying property tax. The tax base is determined based on the value of the cadastral price of the property.
The calculation is carried out quarterly, so you have to transfer advance payments to the Federal Tax Service every three months. At the end of the year, the remaining balance is transferred. Regional authorities may change the deadline for paying property tax, therefore, their own reporting periods may be set in a particular subject of the Russian Federation.
Tax rate
This indicator is set for different companies by regional authorities, but at the same time it cannot exceed the rate established by federal law.
In different regions, the maximum value is 2%.
If the company has property included in a special list, which is contained in Art. 381 of the Tax Code, it is not permitted that the rate be higher than 1.1%. If the regional authorities do not establish their own values, then it is necessary to use those indicators that are prescribed in the Tax Code.
Calculation Rules
The property tax return for a year of operation of an enterprise is submitted four times a year, since it is required to transfer advance payments as many times.
The calculation rules are to use the current formula. To determine the size of the advance payment, the tax base, represented by the cadastral price of the object, is required to be divided into 4 quarters, after which the resulting value is multiplied by the rate.
Payment per year is determined by multiplying the tax base by the rate. Surcharge at the end of the year is calculated by finding the difference between the total tax amount and all advance payments listed in the budget for the year the company operates.
Terms of payment
Like the corporate property tax return , payments are required to be made on a quarterly basis, so the entire payment is fully divided into advance payments. At the end of the reporting year, the final settlement and transfer of the balance is made.
All tax must be paid before March 30 of the year following the reporting year. The deadline may vary slightly by regional authorities. For example, in Ryazan, funds must be transferred before April 1.
Down payments are paid quarterly.
Reporting
Companies must create and file a property tax return. For each tax period represented by a quarter, it is required to generate a document, after which it is submitted before the 30th day of the month following the last month of each quarter.
At the end of the year, a property tax return for the year is also required, and it is transmitted until March 30 of the next year. In some regions there are no reporting periods represented by quarters. Under such conditions, enterprises are required to prepare and submit reports only once a year for a whole year of work.
Where to pay funds and submit declarations?
When choosing a branch of the Federal Tax Service, where funds will be transferred and reports submitted, some rules are taken into account:
- if the company is located at the location of the property, then you need to work with the department of the Federal Tax Service, where the company is registered;
- if the property is located at the location of the unit, then under Art. 384 of the Tax Code it is required to transfer funds and send declarations to the branch of the Federal Tax Service, where the branch is registered;
- often, real estate is located entirely in another region, and in this case it is necessary to work with the inspection department, which is engaged in the maintenance of this territory.
All the above conditions apply to the submission of the declaration.
Reporting Rules
Each company that has a certain property on the balance sheet must pay the corresponding property tax. Filling out the declaration for this fee may be in paper or electronic form. Electronic form must be used according to Art. 80 NK in situations where the company employs more than 100 people.
The declaration consists of several important sections:
- the title page, which indicates basic information about the taxpayer and the branch of the Federal Tax Service, where the document is transmitted;
- Section 1 includes the amount of tax;
- Section 2 is intended for the correct calculation of the tax base, on the basis of which the fee is calculated;
- 2.1 section is used to enter information on all objects from which tax is required to be paid;
- Section 3 is used for the competent calculation of the fee, for which the cadastral price of real estate is taken into account.
Thus, the declaration should contain all the basic information about the enterprise itself, its property and other data.
Filling Rules
When preparing this document, the accountant of the company must adhere to certain rules. These include:
- indicators fit only in full rubles, therefore pennies are not taken into account;
- end-to-end pagination is required, and the first page is represented by a title page;
- it is not allowed to correct detected errors using various correctors or other means;
- You cannot print text on both sides of the same page.
- sheets should not be fastened so that they are spoiled;
- when filling out a document, use black, violet or blue ink;
- all lines are filled exclusively from left to right;
- if special computer programs are used to generate the document, then only the latest version of the selected software should be used.
The Orders of the Federal Tax Service detail the basic rules for filling out this document.
What if the property belonged to the company only part of the year?
Often, companies acquire or receive various objects for work in the middle of the year, so it is not allowed to calculate tax for the entire period. If the inventory price is still used, then this fact does not have any effect on the formula used.
If the company already uses the cadastral price of objects, then when calculating advance payments, the coefficient of ownership according to art. 382 Tax Code. To calculate this ratio, the number of full months during which the company owned the property should be divided by the total number of months in the period. When determining the full months of ownership, it is taken into account that if an object was received before the 15th day of a specific month, it is included in the calculation. If the transfer was realized after the 15th day, then the calculation is already in progress from the next month.
Thus, property tax is paid both by individuals and various companies. It is important to understand how the tax base is determined, what price of real estate should be used, as well as how to report on this collection. With a competent approach to calculating and paying the fee, it will be possible to avoid the calculation of fines and penalties. Firms are required to transfer this tax regardless of the tax regime chosen. When calculating this fee, individual entrepreneurs are equal to individuals.