Do minor children pay property tax?

Last modified: October 2021

The concept of taxation includes the combination of indicators in the form of the presence of an object, the tax base and the source of income for transferring payment. The tax on the property of minor children under the object implies the presence of property values, under the tax base - the corresponding percentages provided depending on the indicators - quantitative and qualitative characteristics of the property and the region of location of the subject. But the lack of a source of income for children remains a subject of debate among citizens.

What taxes do individuals pay on December 1?

The following taxes must be paid by December 1, 2021:

Land tax is paid by individuals who own a land plot by right of ownership, perpetual use or lifelong inheritable possession.

Transport tax is paid by citizens whose property is registered: cars;

• motorcycles;
• aircraft;
• yachts;
• boats and other vehicles.

Property tax must be paid for:

• Houses;
• apartments;
• rooms;
• dachas;
• garages and parking spaces;
• other capital construction projects.

Property tax is charged only to the owners indicated in the ownership document for the listed objects. And its size depends on the cadastral value of the taxable object.

Preferential categories of children for taxation

Whether children are subject to tax on real estate and movable property owned by property is determined by physical status, the presence of authorized representatives and decisions of self-government bodies of regional authorities.

In accordance with Article 407 of the Tax Code of the Russian Federation, property tax benefits are available to:

• disabled people who have had this status since childhood;
• family members of military personnel who have lost their breadwinner;
• persons receiving social support from the state for various reasons;
• categories classified as preferential by decision of local regional authorities.

Before transferring payments to the budget, it is advisable to study the features of regional legislation, since property tax refers to local payments. Federal law delegates the right to make decisions regarding the establishment of additional benefits for local taxes to regional authorities, who decide locally whether children are subject to property tax and vehicle tax.

• How is property tax calculated: transition period and innovations

Individuals entitled to a tax benefit (clause 6 of Article 407 of the Tax Code of the Russian Federation) must submit an application to the fiscal service in the prescribed form with supporting documents entitling them to the benefit. The question of whether a one-year-old baby can become a taxpayer has an affirmative answer. Following the logic of the legislator, if there is a benefit, the child must write a corresponding application. The Tax Code does not indicate persons capable of drawing up a document for a baby. Guided by the general definition of the Civil Code of the Russian Federation, parents, guardians or trustees must draw up an application.

How to pay taxes?

Taxes are assessed by the Federal Tax Service based on data available in Rosreestr, the State Traffic Safety Inspectorate and other information systems that transmit information to tax authorities. A month before the deadline for paying taxes, the Federal Tax Service informs everyone by sending out tax notices indicating the amount of tax to be paid. The tax notice can be sent electronically or in printed form.

You can pay taxes in different ways:

• through the “Taxpayer Personal Account for Individuals” on the tax office website or in the “Taxes FL” mobile application;
• on the Gosuslugi website using the details specified in the tax notice;
• through a self-service banking terminal;
• at the post office;
• in the MFC;
• through online banking - in your personal account on the bank’s website or in the mobile application;
• in person at the bank - to do this you need to come to the bank with a tax notice.

Expand your capabilities using the Astral-ET electronic signature for individuals. Receive government services, log into the taxpayer’s personal account, work remotely, participate in auctions - this and much more can be done with an electronic signature. And from 2022, an electronic signature will be required for employees who submit reports or sign other legally significant company documents.

Federal benefits

The indigenous peoples of the North, Siberia and the Far East are completely exempt from land tax in relation to lands used for fishing, economic activity, and the preservation of culture and customs.

In addition, it is possible to reduce the cadastral value of the plot by 600 sq.m. area, if the individual entrepreneur is:

• hero of the Russian Federation or the USSR;
• veteran of the Second World War and military operations;
• a disabled person of groups I and II, a disabled person from childhood;
• liquidator of the Chernobyl disaster or a person who took part in the testing of nuclear weapons;
• pensioner;
• with many children.

The taxpayer is obliged to notify the tax office of the benefit entitled to him. To do this, you need to fill out and send a notification to the Federal Tax Service. You can only select one of the available plots for tax deduction. If its area is less than 600 sq.m., then the tax can be reduced down to zero.

If the tax office knows about the benefit you are entitled to, it will take it into account itself.

Do I need to apply for benefits?

To receive a benefit, you can contact any tax office. You can submit an application through the taxpayer’s personal account, at the MFC, by letter, or by coming to the tax office in person.

Some categories of citizens receive benefits without application. For example, pensioners, pre-retirees, disabled people, combat veterans, large families and owners of outbuildings with an area of ​​up to 50 square meters. m may not contact the tax authorities on this issue: their benefits are taken into account automatically based on the data that tax authorities receive from the Pension Fund of Russia, Rosreestr, social protection authorities and other departments.

If you belong to preferential categories of citizens, but the benefit was not taken into account for you, you must independently declare it by contacting the Federal Tax Service.

What is a large family

The Family Code of the Russian Federation does not determine which family is classified as large. Each subject uses its own interpretation of the concept in accordance with regional legislation and customs.

The provisions of GOST R 52495-2005 determine that a large family is a family with three or more children in accordance with the threshold for large families, which is established by regional executive authorities.

Children who are not taken into account for recognition as a large family:

• those who have reached 18 years of age, excluding those studying full-time under the age of 23;
• in respect of which parents are deprived of their rights or have their rights limited;
• under guardianship;
• on state support.

Assigning the status of having many children is not related to whether the child is natural or adopted.

State guarantees of a social nature can be monetary or in kind. The number of children determines the types of social guarantees and their sizes.

What to do if there is no tax notice?

Those citizens who have a personal taxpayer account on the Federal Tax Service website receive tax notifications electronically. All their tax documents are posted in their personal account and are not duplicated by mail.

If the notification has not arrived either by mail or in your personal account, the Federal Tax Service recommends that you contact the tax office yourself:

• through the service website;
• through your personal account;
• by mail;
• through the MFC;
• in person at the branch.

The electronic signature is recorded on a protected physical medium - a token. In our store you can purchase JaCarta LT tokens, Rutoken EDS 2.0.2100, Rutoken Lite 64. They comply with legal requirements and have all the necessary certificates.

Tax officials remind you that they do not send notifications if the tax amount does not exceed 100 rubles or for objects for which you do not need to pay tax, for example, due to the application of a tax benefit, deduction, etc. In this case, you need to wait until the amount of taxes has accumulated over several years and exceeds 100 rubles - then a tax notice will arrive.

Property deductions

There are no tax benefits for minor children who own real estate. However, the acquisition of real estate gives the right to receive a property deduction after the end of the calendar year when submitting the 3rd personal income tax declaration. Every citizen has the right to take advantage of a benefit of up to 2 million rubles in the current year 2021, with the deduction amount amounting to 260 thousand rubles (2000000x0.13).

And if the property is registered in the name of a child, how to use the deduction? According to tax officials, the right to deduction can be exercised by those who pay tax for a minor child. You can obtain the right for the following actions:

• purchasing housing for money on the secondary real estate market;
• contribution to shared construction and receipt of a property upon transfer to operation;
• financing the services of construction organizations for individual construction;
• payments for design and estimate documentation drawn up by designers on an individual order;
• acquisition of materials and components for construction;
• payment of the cost of the land plot with the subsequent construction of structures;
• repayment of interest on mortgage lending.

For three years after the above expenses, each citizen, subject to employment, can return 260 thousand rubles in the form of deductions, regardless of the fact that the owner of the purchased housing will be considered a minor child who is a real estate tax payer.

What happens if you don't pay taxes on time?

If you are late in paying taxes, then, in addition to the tax itself, you will also have to pay a penalty - for each calendar day of delay at an interest rate equal to 1/300 of the current key rate of the Central Bank of Russia. Penalties will begin to accrue the next day, December 2.

If the total debt exceeds 10,000 rubles, the Federal Tax Service will collect the debt through the court. In this case, the debtor will have to pay all legal costs. Also, if there is a tax debt, an individual may face a ban on traveling abroad and seizure of bank accounts.

Comments: 13

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Author of the article: Klavdiya Treskova

Consultant, author Popovich Anna

Financial author Olga Pikhotskaya

1. Irina
   12/21/2021 at 10:33 pm My husband has a plot of 22 acres, he is a pensioner, the tax came from Chelyabinsk and the land is located in Chelyabinsk
   Reply ↓
2. Lyubov Gradova 72 years old
   12/17/2021 at 18:53

   I have a garden plot in the Leningrad region of 6 acres, when I bought it they told me that I didn’t need to register it with the tax office. And now they started withdrawing money without notice. Land tax?

   Reply ↓
   Anna Popovich
   12/21/2021 at 5:52 pm

   Dear Lyubov, Russian pensioners and citizens of pre-retirement age are exempt from paying tax on land plots of up to 6 acres.

   Reply ↓