5 life hacks to reduce corporate property taxes

Vitaly rents out an office in the megamall. The shopping center itself does not belong to him. The cadastral price of the megamall is known, it is not calculated based on Vitaly’s office. Therefore, the owner pays it as part of the cadastral price for the entire shopping center where the office is located.

The cadastral price for commercial premises must be monitored, since it can change throughout the year. This is influenced by market trends. If the owner denies the cadastral valuation, he has the right to challenge it. This is permitted by law No. 135-FZ.

After correcting erroneous information, state duty on commercial real estate must be paid from the tax time, which was calculated based on incorrect data.

Property tax payment methods

Payment of property tax for individuals is made at any branch of a financial organization. Of course, the amount of payments is not critical, but delay can create trouble if you want to travel abroad.

For this reason, it is better to pay even small amounts on time. In order not to depend on the bank’s work schedule, you can pay the tax office online.

Legal owners of premises have their own payment methods. They can submit tax returns on paper or online. To submit via the Internet, you must be a member of the Federal Tax Service database and fill out the form remotely.

It contains all information regarding advance payments for premises tax. Confirmation of the document occurs after its reservation with a digital signature. The fee is paid from the entrepreneur's bank account.

How to prove that property is used in the activities of an individual entrepreneur

An entrepreneur does not need to prove that the property is involved in business activities. The tax service itself will establish this fact during on-site inspections. To be exempt from paying tax in this case you will need:

• submit an application in free form;
• describe real estate objects that are involved in business activities;
• indicate the tax regime option used.

Entrepreneurs entitled to benefits do not need to attach supporting documents. This procedure has been in place since 2018.

Benefits for individuals on property tax in 2021

Certain categories of citizens are able not to pay property taxes - those with benefits pay up to 50%. Subsidies apply exclusively to real estate that is not used in the commercial sphere, and they apply only to one type of housing, for example, a house or a dacha.

Benefits are shared by:

• basic for certain categories of the population;
• main ones, allocated for certain types of real estate objects;
• subsidies assigned by regional authorities (each entity establishes its own type of benefits).

The following are exempt from tax:

• retired people
• Heroes of Russia or the Soviet Union;
• WWII veterans,
• participants in the war in Afghanistan,
• disabled people of groups I and II, disabled children;
• people affected by the Chernobyl accident.

Owners of workshops, studios, dance complexes - territories where they are engaged in the development of creative professions - are exempt from taxes. Also, the abolition of property tax applies to small premises for household needs. The main thing is that they should not do business with them.

Payments for real estate are a local government fee. Therefore, the heads of republics, regions and regional centers can establish benefits at their discretion.

List of objects subject to cadastral value tax

Real estate subject to tax must be included in the list of objects for which the tax base is determined as the cadastral value. This list is compiled by the authorized executive body of your constituent entity of the Russian Federation (clause 1, clause 7, article 378.2 of the Tax Code of the Russian Federation).

The list for the current year must be compiled no later than January 1. It is sent to the tax authorities at the location of the relevant real estate objects and is posted on the official website of the executive body or on the website of the constituent entity of the Russian Federation.

Please note that the list contains a specific property (for example, a building), indicating its cadastral number, full address and KLADR code. If you do not find your property on the list, the calculation procedure is completed.

For more information about which objects can be included in the list, read the material “For which real estate objects is the tax base calculated based on the cadastral value?” .

Why do you need to switch to a new calculation?

Until 2014, the inventory value established by the BTI was taken as a basis. It took into account only the degree of wear and tear of the building and the cost, so it was considered obsolete. The cadastral value is determined by Rosreestr, and it is closer to the market price. This means that taxes will gradually increase. To find out what tax you will have to pay , you need to know both the inventory and cadastral value of your property.

A certificate of inventory price can be obtained from the BTI. The cadastral value is determined in several ways. You can do this on the website of Rosreestr or the Federal Tax Service, for this you should open a personal account there. Easier and faster - on the portal EGRN.Reestr .

You just need to enter the cadastral number of the object or its full address on the main page of the resource and immediately receive an urgent extract. It states the cost of the object.

When and how to get the benefit

In order for the state to know that you are entitled to a tax benefit, you need to notify the tax service about this - send an application. Deadlines don't matter. If you manage to do this before April 1, then tax payments will come taking into account the benefits. If you write an application later, they will recalculate it later.

Owners of several properties need to consider the following points:

• The benefit applies to different types of objects. For example, you have a house, an apartment and a garage. All these objects will be subject to benefits. There is no need to send documents for them, the details will suffice.
• The benefit is given only for one object out of several, if they are of the same type. For example, you have three apartments - you will need to choose which one will be “preferential”. If you don’t choose, the tax office will do it for you. You must submit your choice by December 31st.

Trade tax rates

We found out what a trade tax is and who pays it. It remains to be seen what amounts we are talking about. TS rates are established by the same law of Moscow - dated December 17, 2014 No. 62. These are quite voluminous tables with a detailed list of city districts and districts.

Trade tax in Moscow in 2021 - rates (table)

Please note: an annual deflator coefficient is established for the trading fee, taking into account the increase in inflation. In 2021 it is 1.420. However, this coefficient applies only to retail market areas.

How to find out if tax has been charged

According to the rules for taxing real estate for individuals, the deadline for paying taxes is December 1 of each year. Then they begin to fine debtors who did not manage to pay before this date. Every day of delay - plus additional penalties.

If you don’t pay taxes for a long time, you will have to deal with the court, which will oblige you to pay anyway. And then, in addition to the penalty, an enforcement fee and legal expenses will be added. Money will be withdrawn from the card by default, and if it does not have the required amount, it will be blocked until the account is replenished. A debt of 30 thousand rubles or more may result in you not being allowed to go abroad.

The tax is calculated for the previous year, and in the fall of the current year each property owner receives a receipt or notification of the amount. Those who have a personal account on the Federal Tax Service portal automatically receive notifications there. Citizens without a personal account are sent receipts by mail. You can also find out information about charges by visiting the tax office or MFC in person.

Taxes can be paid through:

• personal account of the Federal Tax Service
• Internet bank
• bank or terminal by receipt

Text: Olesya Moskevich

Holding Period Ratio

This is the number of months for which the property was owned, divided by 12. A month is considered complete if you received ownership of it before the 15th day inclusive. If after, then this month is not taken into account.

For example, on April 16 you purchased a home, and on October 18 you sold it. In this case, April is not taken into account, but October is considered a full month. As a result, it turns out that you owned the object for 7 months.

7/12 = 0.58 - this is the holding period coefficient.

Who pays the trading fee

Now let's talk about who pays the trading fee. The fact is that this obligation is not established for all organizations and entrepreneurs who trade in Moscow. There is a direct dependence on the tax regime applied by the seller. This payment is required only on the general (OSNO) and simplified (USN) taxation systems. The trade tax does not apply to the PSN and Unified Agricultural Tax regimes.

What is the result? Organizations cannot work on the PSN, and only agricultural producers and fishing enterprises (as well as those who provide them with certain services) have the right to use the Unified Agricultural Tax. This means that only individual entrepreneurs who have issued a patent for retail trade can be exempt from paying TC in Moscow.

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Reduction factor

Russia has been switching to a new calculation scheme since 2015. To prevent it from hitting the Russians’ pockets too hard, a reduction factor is applied. It is different, depending on the year in which the region began to switch to new tax rules.

• In the first year, a coefficient of 0.2% is used;
• In the second year – 0.4%;
• In the third year – 0.6%.

Then the tax will be calculated based on the full cadastral value, but with the condition that the increase will not be more than 10% per year.

Each property owner needs to find out what reduction factor is currently set in his region. But it is worth considering that it is not applied if the tax on the cadastral value is less than the amount on the property according to the inventory.

Object of taxation

Movable and immovable property (including those transferred for temporary possession, use, trust management, contributed to joint activities, or received under a concession agreement), accounted for on the balance sheet as fixed assets.

The objects of taxation for foreign organizations operating in the Russian Federation through permanent representative offices are movable and immovable property related to fixed assets, property received under a concession agreement.

Objects of taxation for foreign organizations that do not operate in the Russian Federation through permanent representative offices are recognized as real estate located on the territory of the Russian Federation and owned by these foreign organizations and real estate received under a concession agreement.

The following are not subject to taxation:

• land plots, water bodies and other natural resources;
• property owned by the right of operational management to federal executive authorities, in which military or equivalent service is legally provided for, if it is used for the needs of defense, security and law enforcement in the Russian Federation;
• objects recognized as cultural heritage (historical and cultural monuments) of the peoples of the Russian Federation;
• nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances and radioactive waste storage facilities;
• icebreakers, ships with nuclear power plants and nuclear technology service ships;
• space objects;
• ships registered in the Russian International Register of Ships;
• fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets approved by the Government of the Russian Federation.

Tax deductions

To ensure that taxes are not prohibitive, special deductions have been introduced - part of the square meters is removed from the total area of ​​the object. The tax becomes lower.

There are also rules here:

• You need to subtract 50 sq.m. from the square footage of the house.
• Of the apartment area – 20 sq.m.
• Of the room area - 10 sq. m.

It turns out that the owner of an apartment with an area of ​​50 sq.m. will be charged tax only for 30 sq.m. And for a room measuring 10 square meters you won’t have to pay at all.

Preparation for calculation

Let's distribute all property recorded in accounts 01 and 03 into 5 groups:

When is property tax assessed?

Real estate tax is charged from the moment a citizen takes ownership of square meters. I sold them and ceased to be registered as a taxpayer. For heirs who inherited an object from a deceased person, the rules are different: they must pay taxes from the date of death of the testator, and not from the moment the property is registered.

If you bought an apartment after July 15, 2021, then the tax will be calculated only for 5 months. That is, from August to December. If the apartment was purchased at the beginning of July, the amount will be credited over 6 months.