I was incredibly lucky: an inheritance fell on me. My aunt got married and went to Crimea for a permanent residence, and gave me her one-room apartment in Krylatskoye. For now, I live with my parents, since I’m studying at a university, and I don’t want to bother with everyday life. I started renting out an apartment to friends to save for the future. And friends unanimously advise renting it out not for a month, but daily, they say, this way you get more money. But, as I understand it, this is a terrible waste. Tell me, is it profitable to rent for a day or are these all fairy tales? Interested in: where to start, how long it will take, will the tax office come? Vadim S.
Renting apartments by the day is a relevant and very profitable business for today's Moscow. Moreover, you already have “starting capital” in the form of an apartment in a good area. Of course, this business, like any other, has its pitfalls. To understand what's what in the field of short-term rentals, and how it is regulated by the taxation system, tips from the portal on Chas.ru will help you
Do you need a contract?
A well-drafted tenancy agreement gives the owner additional leverage over the tenants.
It is not for nothing that short-term rental housing is compared to a minefield - transactions here are made frequently and quickly, which attracts many scammers to this area. A well-drafted rental agreement gives the owner additional leverage over the tenants, and in the event of an emergency, it will allow you to make claims and compensate for damage.
Therefore, when renting daily, be sure to sign a rental agreement with each guest. The more nuances that are reflected in it, the greater the chance that you will get the apartment back in good condition. The agreement must contain:
- Passport information about the landlord and tenant
- Subject of the agreement indicating the apartment address and time of stay
- Time to move in and vacate the premises
- Price per day and for the entire period
- Rights and obligations of the parties
Specify deadlines for paying rent and utility bills, impose fines for late payments, reimbursement of expenses for damage to property, and prohibit subletting of the apartment. Make a list of the property being transferred, indicating its value, as well as an apartment acceptance certificate, and only after that hand over the keys.
Is it possible to rent without a contract and what will be the consequences?
If the owner rents out the apartment illegally, then the contract between him and the tenant is concluded by their mutual decision. Many owners hiding from the tax authorities neglect the conclusion of the document.
However, in the event of a conflict between the owner and the tenant, it will be impossible for each of them to defend their interests in court in this case. Renting an apartment without a contract is a risk for both parties to the transaction. This document states the rights and obligations of the parties, indicates the amount of rent and other nuances that are important for both the owner and the tenant.
Pay your taxes and don't be afraid of your neighbors
If daily renting of an apartment has become your permanent business, then it will have to be formalized.
Renting an apartment on a daily basis and not paying taxes is a great temptation (according to some data, today 98% of Russians receive income from renting out housing secretly from the state). But if daily renting of an apartment has become your permanent business, then it will have to be formalized, especially if we are talking about several real estate properties.
You need to pay tax on almost any income - even from winning a lottery, even from a fee for a drawn logo. The tax office is not asleep! This service has broad powers to identify “evaders” among those who rent out apartments. One day, the tax authorities may pay you a visit too.
How will they know? Yes, from disgruntled neighbors, or from a housing office mechanic, or from a district police officer called to calm down the rowdy situation in an “interesting” apartment. By the way, the Ministry of Internal Affairs and the Federal Tax Service agreed to jointly “increase the tax discipline” of Russians. Tax officials can get the information they need from the bank, where the landlord receives payments for short-term rentals; employees can even “rent” housing themselves, pretending to be tourists. Sometimes the tenants themselves “rent” the owner if he does not agree to some of their conditions.
Therefore, it is better to legalize. Otherwise, you will turn into a representative of a shadow business and may overnight become a defendant in a criminal case. Paying a fine of up to 300 thousand rubles, or even going to jail for up to 1 year, is quite possible in case of malicious violation of the requirements of the taxation system - if the owner has not paid taxes for three years in a row in the amount of more than 900 thousand rubles (Article 198 of the Criminal Code of the Russian Federation).
But most often, “evaders” are brought to administrative responsibility and payment of the principal amount of the debt, fines and penalties. This money can only be recovered through legal action. The fine will be 20% of the unpaid tax amount (Article 122 of the Tax Code of the Russian Federation), and if the court proves that the citizen deliberately evaded payment, then 40%. The fine for failure to submit a tax return is equal to 5% of the unpaid amount for each month of delay, the penalty is 1/300 of the key rate of the Central Regional Bank for each day of delay.
In case of repeated violation, fines will have to be paid double. Several years ago, a Moscow court sentenced the owner to a fine of 100 thousand rubles for non-payment of taxes.
Where to go if owners rent out housing illegally?
Most often, complaints about illegal rental of real estate are filed due to disturbance of public peace by tenants. Tenants are noisy, hooligan, or walk around the entrance drunk - no one will like being in the neighborhood with such citizens. Where to go with a complaint?
- To the local police officer . It is best to file a complaint in writing so that an official can conduct an official inspection of the apartment, identify violations and send a response to the complaint.
- Rospotrebnadzor . You should contact this authority if there are unscrupulous tenants living next door. An unpleasant smell from the apartment or failure to maintain order on the landing is a reason to go to Rospotrebnadzor.
- to the Main Department of Migration Affairs of the Ministry of Internal Affairs (migration service) if persons without registration live in the living space.
- The Tax Service also responds to requests from citizens complaining about owners illegally renting out housing.
- To the prosecutor's office . It is advisable to go to this body only if other authorities have not responded to the appeal, and the applicant has evidence that the owner of the property has violated the law. The main evidence is the lease agreement, receipt of money for accommodation, video and photographic materials.
How much are arrears worth?
For deliberate non-payment you will have to fork out money.
Lawyer Sergei Boldin, who also rents out housing in Moscow, advises doing this “in white”. And to be convincing, he suggests calculating the amount of all penalties. Let’s say that in 2021 you received an average of 30,000 rubles a month from your apartment (let’s take the minimum) - that’s 360 thousand rubles per year. They need to pay personal income tax: 13% will be 46,800 rubles. You had to file a tax return by April 30, 2021, and transfer the tax amount to the budget by July 15.
Didn't pay? If the tax inspectorate reveals a violation on July 15 of each year, the delay in submitting the declaration will be 15 months. The fine for this is calculated as follows: 5% × 46,800 rubles × 15 months = 35,100 rubles . Since the amount exceeds 30% of the amount of unpaid tax (Article 75 of the Tax Code of the Russian Federation), the fine will be 30% , that is, 14,040 rubles. For intentional non-payment, you will pay another 40% (18,720 rubles) plus a penalty - 1/300 of the Bank of Russia key rate for each day of delay. And, of course, the tax itself is 46,800 rubles . In total, you will lose over 80 thousand rubles , and the amount of the fine will increase with each day of non-payment.
Don’t think that you will have to spend a lot of time filing a tax return - you can fill out the document in your personal account on the Federal Tax Service website or through the State Services portal (this will require an electronic signature).
How did the tax office fight against unofficial landlords?
The Federal Tax Service carries out inspections of lease agreements recorded in the register.
As a result, the majority of citizens secretly renting apartments began to draw up an agreement for a period of 11 months, and such a document does not require state registration. After its expiration, a new contract was simply concluded for the same period. Of course, this did not relieve the landlord from the obligation to pay taxes, but it became much more difficult to identify him. Some time ago, the Federal Tax Service began searching for landlords through migrant tenants, using information databases first of the Federal Migration Service, and subsequently of the Office for Migration Issues . As a result, migrants began to register at “special” addresses.
Finally, it's time for the next part of the series. At the end of last year, the Ministry of Finance proposed methodological recommendations aimed at increasing the efficiency of personal income tax collection. Today, these recommendations are beginning to actively work.
Tax Options
First option
There are four taxation systems for renting out apartments. The most common is that the owner enters into an agreement with the tenants as an individual and pays personal income tax in the amount of 13% of the amount of income received. An income tax return must be submitted by April 30 of the following year, and taxes must be paid by July 15 of the next year.
If, for example, this year you rented out your home for short-term rent for 3,000 rubles per day , and the occupancy period was on average 18 days a month, then 648 thousand rubles . Multiply by 13% and get the amount of personal income tax that needs to be paid: 648,000 × 13% = 84,240 rubles.
Second option
The landlord can register as an individual entrepreneur (IP) and choose a simplified taxation system (STS). In this case, the tax rate is 6%. The “income minus expenses” system with a rate of 15% is unprofitable for landlords.
An individual entrepreneur must pay insurance premiums (5,840 rubles per year), contributions to the pension fund and the compulsory health insurance fund (26,545 rubles) once a year. Their size does not depend on whether you made a profit this year or not. If the annual income of an individual entrepreneur exceeds 300 thousand rubles, the entrepreneur will have to send another 1% of the income to the pension fund. If your individual entrepreneur does not have employees, then you have the right to deduct the amount of insurance premiums from the tax. And if contributions exceed the tax, it may not be paid.
For example, you manage to earn 40,000 rubles per month from renting out an apartment, which comes out to 480,000 per year. As an individual entrepreneur, you need to pay fees in the amount of 34,185 rubles. Taxes (6% of 480,000 rubles) will be 24,000 rubles, and you don’t have to pay them! After all, this is less than the amount of insurance premiums. That is, as an individual entrepreneur you will earn 445,815 rubles from renting out an apartment.
Lawyers emphasize that switching to the simplified tax system has undoubted advantages: as long as payments are received by the Pension Fund, you are accrued seniority; if you stop renting out an apartment, the individual entrepreneur can be quickly closed. But there are also disadvantages. So, you will have to make advance tax payments every quarter (the last one - no later than April 30), pay insurance premiums until January 9 of the next year, and an additional 1% to the pension fund (if necessary) - until July 1 of the next year.
Every tax year, an entrepreneur will need to create and maintain a book of income and expenses, order a seal and stamp, purchase a cash register (about 10,000 rubles), and open a personal bank account.
In addition, the apartment that is rented by an individual entrepreneur is used for commercial purposes, and you, the owner, will not be able to sell it as an individual. And, having received income from its sale, you will not be able to use any property tax deductions, explains lawyer Diana Maklozyan.
You can register an individual entrepreneur at any branch of the MFC. The package of documents includes: passport, tax identification number, application form No. 21001 plus a receipt for payment of the state duty.
Third option
If you only have one apartment for rent, you, as an individual entrepreneur, can buy a patent - in this case, the owner pays a fixed tax at a time. Its size depends on the area of the apartment and its location (you can calculate it, as well as use step-by-step instructions for obtaining a patent, on the Federal Tax Service website).
You can buy a patent for a period of 1 to 12 months. 1/3 of its cost must be paid within 90 days after the start of its validity, the remaining 2/3 - before the patent expires. Individual entrepreneurs' insurance premiums must be paid by January 9 of the following year.
An annual patent, for example, for an apartment of up to 50 square meters in Krylatskoye costs 18,000 plus insurance premiums, which are unchanged for individual entrepreneurs, 36,238 rubles. Income records must be kept in a special “patent” book. The disadvantages of this option are the same as those of individual entrepreneurs using the simplified version.
How to draw up a contract if the apartment is rented furnished
Furniture, appliances and any other property should be given special attention. In general, you need to reflect:
- what exactly was in the apartment at the time of its transfer to the tenants;
- condition of the property (including repairs).
That is, if the document clearly states that the room contains a bed, a TV, a wardrobe, a table and a computer chair, but at the time of inspection by the owners of the property there was no TV, you can legally demand to pay for the theft (loss or breakage) or compensate for it in another way .
This will make it easier to resolve conflicts when things are lost or damaged.
On the other hand, this will also protect the renters, because the owner will not be able to demand a refund from them for a broken chair that was broken in the first place.
To do this, a separate paragraph in the document indicates a list of property. It is necessary to identify all the items in the house (you can simply list them) for which the tenants will be responsible, and indicate their condition.
Self-employed status will not work
From January 1, 2021, in Moscow, landlords have another way to make honest money - a tax on professional income, or self-employed status. In this case, the landlord pays only 4% income tax for renting out housing. It is exempt from additional fees, paperwork, preparation of reports and declarations. Alas, if you rent out living space on a daily basis, then this scheme is not suitable for you. You will have to use the option with personal income tax or pay 6% as an individual entrepreneur.
Muscovites engaged in business in the field of short-term rental housing claim that if you organize your work correctly and do not enter into conflicts with tax legislation, in a couple of years you can earn another apartment and expand your project.
How to include a deposit for an apartment in a lease agreement
The concept of a deposit in most cases is equivalent to a pledge. However, there is a certain difference between them, which is reflected in the law and may be important in the event of a legal dispute.
The deposit guarantees the tenant's fulfillment of its obligations. For example, the owner did not rent out housing to others because he had made an agreement with a specific person and was counting on him. After signing the contract, the tenant pays him a deposit. If he changes his mind about moving in (stops communicating or something similar), then this amount will be a kind of downtime compensation for the owner.
The deposit is aimed at possible compensation for damage to property - and also serves as a certain motivation for tenants to take care of furniture and appliances.
The deposit amount can be calculated as follows:
- match the monthly rent;
- be calculated from the total value of the property in the premises (all or some part thereof).
The owner can decide this on his own or negotiate personally with potential tenants.
The amount that the owner has the right not to return due to damage also depends on the situation - he can withhold a certain amount that will cover the damage, or keep everything for himself if the scale of damage to the property corresponds to this.
All important aspects of this procedure are reflected in the document as a separate paragraph.
That is, the size of the deposit is indicated, its purpose (to guarantee the preservation of property), in which case it will be withheld by the owner and in what amount, how much the tenant has already given to the owner and in what form (for example, transferred to a card or given in cash).
Is it possible?
The law does not directly prohibit such a transaction. However, there is a requirement to conclude a written lease (lease) agreement (Article 674 of the Civil Code). In addition, there is such a thing as encumbering an apartment, which refers to renting an apartment for a period of more than a year. Encumbrance on an apartment is subject to mandatory state registration. It is clear that it is very difficult to prove the existence of such a transaction.
Now you know whether it is possible to rent out housing without a rental agreement.
Tenant rights and responsibilities
All rights and responsibilities are stipulated in the lease (hire) agreement and begin to apply from its signing. Oral terms of the transaction can only be based on the tenant’s word of honor and his conscience.
He may damage the property, fail to pay utility bills, or flood the neighbors, and the owner of the apartment will not be able to prove this, as well as the very fact that there is an agreement between them. Everything that happens to the property remains the responsibility of the owner.
Also, tenants have exactly as many rights as the owner has conscience. Without drawing up an agreement, the tenant can be kicked out of the apartment at any time without returning the money paid in advance. And he, too, will not be able to prove that he was deceived.
A tenant may become a victim of scammers who, under the guise of the owner, will take money from him in advance for several months, and soon an owner will appear from whom the scammers have rented housing for a month. It is unknown how the situation will be resolved in this case, because it will be very difficult to prove the fact of fraud.
Important! Before the law, participants in an oral agreement have no rights and do not bear any responsibility.
Now you know about the rights of a tenant without a tenancy agreement.
In what cases is it not necessary to draw up an agreement?
According to the law, it is necessary to pay tax, for this you need a written agreement for renting out the apartment. Therefore, the provision of housing for use without a contract is possible only free of charge.
The following information on the topic of renting an apartment may also be useful:
- What to do if you need to rent out an apartment to foreigners?
- Everything about how to rent out an apartment by the day: where to start, how to find tenants and conclude a model agreement?
- How to rent out an apartment correctly - on your own or through a real estate agency?
- How to rent out an apartment yourself?
- Is it possible to rent out an apartment taken on a mortgage and under what conditions?
- Renting out an apartment.
