Issues related to real estate are always relevant and are under close control of the state.
But only with the creation of the EGRN (Unified State Register of Real Estate) database was it possible to collect all the information and organize information about all real estate objects in the Russian Federation, including land plots.
However, new concepts of the status of land plots are not always clear to owners. For example, it is not clear to everyone what the status of an object “previously taken into account” means. Let's expand on this concept further.
What does the status of an object “previously taken into account” mean?
In cadastral documentation, all land plots are classified into several categories:
- previously taken into account;
- taken into account;
- temporary;
- archival;
- canceled.
The status of “previously registered” began to be assigned to land plots relatively recently. This concept appeared in the legislation of the Russian Federation in July 2007, along with the entry into force of Federal Law No. 221 “On the State Real Estate Cadastre”.
A previously registered property is a land plot, the registration of which was carried out before the entry into force of the above law or the ownership rights to which (ownership, lease, land use) were registered before March 1, 2008, but the object was not registered for cadastral registration was.
Cadastral registration in different periods of time - legislative framework
The regulation of cadastral relations is based on the Land, Housing, and Town Planning Codes, federal laws, orders, and regulations of local authorities. This is a whole layer of confusing legislative norms that only a specialist in his field can understand.
Registration of rights
On January 1, 1998, 122-FZ “On registration of rights to real estate” came into force. The law is valid until global changes in 2017. According to its rules, all rights to real estate are entered into the Unified State Register of Rights, for which certificates of registration of ownership rights are issued in the form prescribed by law. Until 1998, old certificates (pink) were issued in accordance with the requirements of the Land Code of the RSFSR.
Cadastral registration
In 2008, the law of July 24, 2007 No. 221-FZ “On Cadastral Activities” came into force, which has been constantly undergoing changes for more than a decade. The old version of 221-FZ talks about the features of cadastral registration and the maintenance of the state real estate cadastre (GKN). In the current version, only a part of the rules regulating the activities of cadastral engineers and relating to complex cadastral work remained, and the main body of norms and rules for cadastral registration has lost force.
Combining registration of rights and cadastral registration into a single whole
From January 1, 2021 to this day, Federal Law dated July 13, 2015 N 218-FZ “On State Registration of Real Estate” has been in force. Its appearance united two branches - the State Real Estate Cadastre (GKN) and the Unified State Register of Rights (USRE). Now all information is entered into the Unified State Register of Real Estate (USRN).
With the advent of 218-FZ, a lot has changed. They stopped issuing certificates of registration of rights (now they are replaced by an extract from the Unified State Register of Real Estate). However, you should remember and keep in mind that old-style real estate documents that are not issued today (for example, certificates of ownership, technical passports, etc.) do not lose their legal force. Moreover, originals and copies of these documents are often required for various transactions (purchase and sale agreements, mortgages, etc.).
Thus, the USRN database combined information from the State Property Committee and the Unified State Register, that is, it pumped all the data together. The Unified State Register of Real Estate now contains the real estate cadastre, registration of rights to it, registry files, cadastral maps, and document books. Real estate objects that appeared in the old databases and were transferred to the Unified State Register of Real Estate are considered previously recorded.
Features of previously recorded areas
Previously registered plots are not registered in Rosreestr according to the new rules, and information about them in the cadastre is incomplete, since they do not contain data on their boundaries.
Many owners of plots of land with the status “previously registered” are interested in whether it is necessary to survey it? We answer: if the documents for the land contain the necessary information, then you can immediately contact Rosreestr with them to make changes about the site.
If there is no information about the boundaries in the documents, then it is first necessary to survey the area and only after that should one proceed to the registration procedure. As a result, the status of the site will change to “registered”, and the owner will be able to fully dispose of it.
Information about such plots may or may not be contained in the register of immovable objects, since the information for entering them was taken from old documents and archives.
The owner of land with this status cannot sell, donate or inherit this plot until he registers it according to the new rules, including the land surveying procedure.
Accounting for property reconstruction under the simplified tax system
Real estate reconstruction is an improvement of the property. Reconstruction costs are included as expenses. They are recognized as expenses from the date of operation of the facility. Expenses should be written off evenly until the end of the reporting period. Only those expenses that were actually paid are taken into account.
Formation of initial cost under OSNO
If the company uses OSNO, the initial cost includes these costs:
- The cost of constructed or acquired property.
- Interest on a loan taken for purchase or construction.
- Expenses to improve an object so that it becomes suitable for use.
- Other expenses associated with the acquisition (for example, commissions).
If a company uses OSNO, it is also not necessary to send documents for state registration for accounting and depreciation.
How to register land in the cadastral register?
To do this, you need to contact the registration chamber (Rosreestr) with a statement requesting that you enter information about the site.
In addition to the application, the owner of the plot provides:
- Title documents for the plot (lease or purchase and sale agreement, extract from the house register, act of a government agency on the transfer of rights, certificate of use for an indefinite period, etc.).
- Passport.
- Certificate of inheritance, decision of a judicial authority.
A court decision will be needed if the owner does not have any documents for the plot and his rights to it are recognized by the court.
The cadastral authority specialist who carried out the measurements also has the right to register the land. As a result, the owner will be given a cadastral passport of the land plot as confirmation of this fact.
The cost of this procedure consists of payment:
- state fees (200 rubles);
- issuance of a land passport in the form of a document (600 rubles) or in electronic form (300 rubles);
- cadastral works (from 15,000 rubles).
Features of accounting for objects from the seller
If the property has been sold, its value is written off. Sales revenue is recognized in these cases:
- The company has ownership of the object, confirmed by documents.
- The amount of proceeds from the sale is known.
- There are indications that the firm will benefit economically from the sale.
- The buyer received ownership of the object.
- The costs of the operation can be clearly established.
Income and expenses from write-offs will be credited to profit and loss.
Accounting entries
The selling company makes the following transactions:
- DT02 KT01. Write-off of depreciation accrued on an object.
- DT45 KT01. Write-off of residual value.
- DT62 KT91.1. Proceeds from sale.
- DT91.2 KT68. VAT accrual.
- DT91.2 KT45. Write-off of residual value.
- DT91.9. KT99. Fixation of profit.
Tax documentation must reflect sales income, expenses, and profit from the sale.
How to remove a previously registered land plot from cadastral registration?
Removing previously registered plots of land from registration causes no less difficulties than registering and entering information. The fact is that it is impossible to simply deregister land .
The plot can only be converted into other real estate objects, for example, divided into several plots or connected to another. This will become the basis for removing the site from cadastral registration.
In addition, deregistration can be done through the court . The number of such processes increases from year to year, as this is one of the possible ways to solve the problem.
The essence of accounting objects: definition by the Ministry of Finance
There are quite a few interpretations of the term “accounting objects”.
Let's consider its official definition given in paragraph 4 of Order No. 34n of the Ministry of Finance of the Russian Federation dated July 29, 1998. According to this document, accounting objects should be understood as the property of enterprises, their obligations, as well as business operations carried out in the process of economic activity.
A specific list of accounting objects at the legislative level is determined by the provisions of the Law “On Accounting” dated December 6, 2011 No. 402-FZ.
How to establish the boundaries of a previously registered land plot?
If the site was previously registered, then its boundaries have already been established. But if they need to be identified or corrected, then you will have to go through the procedure of land surveying.
To adjust or establish boundaries, submit an application to the land department of the territorial cadastral authority and order the service of calling surveyors to the site where all the necessary measurements will be made.
The imposition of the boundaries of a land plot on a previously registered plot can be carried out according to a simplified scheme and a standard algorithm. A simplified mechanism is used if, after determining the boundaries, the area of the site has not changed. If the territory changes up or down, then you will have to coordinate this issue with your neighbors.
Owners of adjacent plots must be present when boundaries are determined and sign the appropriate act . This land surveying procedure negates the risks of seizing someone else’s territory and saves the owners of neighboring plots from litigation in the future.
Data on the boundaries of the site are entered into the Unified State Register of Real Estate. The land surveying procedure can take from 2 weeks to 3 months. The cost of determining boundaries depends on many factors, for example, the size of the site and its distance from the populated area. The approximate cost is from 3 to 6 thousand rubles.
Results
Accounting, like any other areas of activity related to the management of an organization, has objects. Their essence is defined at the legislative level - in Law No. 402-FZ, as well as in the provisions of Order No. 34n of the Ministry of Finance.
You can find other useful information about accounting in the following articles:
- “Accounting (chart of accounts and principles)”;
- "Accounting in budgetary institutions."
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
How to register a previously registered plot?
You can supplement the information in the Unified State Register of Real Estate about a previously registered land plot by contacting Rosreestr or the Multifunctional Center with an application to enter information about the plot into a single database. The application form is filled out when applying to the authority (employees will issue it), but you need to take care of the documents in advance.
So, what documents need to be provided to Rosreestr or MFC employees? Here is the main list:
- applicant's passport;
- title document for the site;
- boundary plan of the land plot;
- a document confirming the acquisition of the right to the site;
- permission from municipal authorities to dispose of land (if necessary).
An employee of Rosreestr or the Multifunctional Center will take the application and package of documents, in turn issuing a receipt of their acceptance with a list of papers. Registration of land territory as already registered is carried out within 10-12 working days.
The applicant remains to pay the state fee (200 rubles) and come on the appointed day to receive a document about entering new information into the real estate database . The extract from the Unified State Register will indicate the new status of the land plot - “registered”.
With this status, the owner of the land plot will become the full owner and will be able to dispose of the plot at his own discretion.
Accounting for the purchase of objects
The company that purchased the property takes it into account regardless of whether the property is registered. Real estate is included in fixed assets, and therefore is included in a special depreciation group. From the first day of the month following the month of acquisition, depreciation begins to accrue. For tax accounting of objects, these conditions must be met:
- Papers have been sent for registration.
- The property has been put into operation.
As a rule, enterprises use the straight-line method of calculating depreciation. The rate is based on the useful life period. The time during which the property was used by the previous owner is deducted from this period. The useful life period can be determined by these methods:
- Based on total useful life.
- Remaining term.
If the second method is used, the company must have a document confirming the period of operation of the object by the previous owner. In the first option, the company sets the deadline independently. When purchasing real estate, the buyer must make these entries:
- DT08 KT60. Receipt of object.
- DT01 KT08. Acceptance of real estate for accounting as fixed assets.
- DT19 KT60. Allocation of VAT amount.
- DT68 KT19. Acceptance of VAT deduction.
Opposite each posting should be the date on which the accounting was completed.
