Rules for paying state duty when purchasing a land plot

The transfer of ownership of real estate must be registered with Rosreestr.
Only after this the buyer will become the official owner of the land plot.

Registration of property rights is a paid procedure, as it is accompanied by the issuance of documents with the name of the new owner.

Therefore, before submitting documents, you must pay a state fee in the amount of 350 or 2000 rubles. Details on how to calculate the amount are below.

Legal basis

The need to pay a fee for registering the transfer of ownership rights is specified in Federal Law No. 218 “On State Registration of Real Estate”. However, in Art.
17 of the law there are no specific amounts, but a link to the Tax Code of the Russian Federation is left, since the amount of payment may change. However, in addition to Art. 333.33 of the Tax Code, the formation of the state duty is also influenced by the Land Code and Order of the Ministry of Economic Development No. 44 “On approval of the classifier of types of permitted land use.”

These legislative acts establish the category of land, and therefore directly affect the amount of state duty.

Important! Some clauses of the Tax Code regarding the amount of state duty are controversial. Therefore, various authorities periodically issue clarification letters. For example, in an information letter dated July 26, 2017, Rosreestr explains the procedure for paying state fees.

How to determine the boundaries of a parking space

The mechanism for marking boundaries is enshrined in Federal Law No. 218-FZ “On State Registration of Real Estate” (clause 6.2 of Article 24).

The state offers three options:

1. Inclusion of areas for placing cars (motorcycles) in the technical documentation of the project.
2. Allocation of special space by the developer at the construction stage.
3. Limiting the owner's personal territory (with paint or stickers).

The main condition is compliance with the dimensions specified by law.

The procedure for establishing parking space limits in a specific building (on a floor) includes the following steps:

• mark boundaries on the surface of walls or columns with special marks;
• determine the distance from several visible marks (at least two) to the proposed points of the site boundaries;
• determine the distance between the characteristic points of the place for the car.

The owner has the right to apply additional markings to the lower surface of the site.

Who pays: buyer or seller?

In the codes that regulate the payment of state fees, there is no indication of who exactly should contribute the funds. Therefore, to clarify this situation, a letter from the Department of Tax and Customs Tariff Policy of the Ministry of Finance was published. Although it was published back in 2011 and referred to some legislation that had already changed, the general principles remained unchanged.

In accordance with the explanatory letter, the buyer pays for the registration of the transfer of ownership, since he is the applicant regarding the change of ownership. If there are several buyers and each receives an allocated share, then the duty is divided among them in proportion to their rates.

For example, a plot of land is registered as the property of 2 individuals and 1 legal entity. face. Each buyer is required to pay ⅓ of the duty amount, i.e. for individuals - 670 rubles (⅓ of the rate of 2 thousand rubles), and for a company - 7350 rubles (⅓ of the rate of 22 thousand rubles).

The information letter also contains clauses stating that the seller and buyer pay the state duty in equal shares. However, this rule applied only to the registration of the purchase and sale agreement. And in accordance with Art. 551 of the Civil Code, the fee is paid only for registering the transfer of ownership rights.

What is the difference between a parking space and a parking lot?

The main difference with parking is that it is not part of the real estate.

Main characteristics of the parking space:

• intended for storing a vehicle;
• is part of a parking lot inside a multi-storey or underground parking lot;
• has boundaries in the form of structural elements or marking lines;
• the location is reflected on the graphic plan of the building;
• Border coordinates are recorded by the Federal Registration and Cartography Service (Rosreestr).

The Parking Code of the Russian Federation defines the parking area as an element of the road network. To ensure that the parking lot is comfortable, sanitary standards and a special GOST have been developed.

The dimensions of a separate parking space are established by the Order of the Ministry of Economic Development of the Russian Federation:

5.3 x 2.5 m – minimum area; 6.2 x 3.6 m – maximum area.

Payment order

According to generally accepted standards, payment of the fee is made before submitting documents, since registration authorities require a receipt to confirm the fact of depositing funds.

However, Rosreestr explained the procedure for paying fees for real estate transactions:

• 
  Payment is made before or after submitting documents. The main thing is that the money is credited before the set of papers is reviewed by the registration authority.

• In Rosreestr, the receipt of funds is checked using the GIS GMP system, so it is not necessary to present a receipt or bank payment.
• If the applicant has not paid the fee before submitting the documents, then after receiving the papers he must be given a payment direction with a unique identifier, details and the date by which the funds must be paid.
• From the moment of submitting the documents, the citizen has 5 days to pay the state fee. Otherwise, the documents are returned without consideration.

The deadline for paying state fees may be extended. For example, if the applicant deposited funds by bank transfer only on the 5th day after submitting a set of papers. Such a transfer takes about 3 days, so in the GIS GMP system, the stamp on payment of the state duty will appear only on the 8th day.

But the applicant can immediately provide a receipt to Rosreestr after payment , therefore, instead of returning documents without consideration, registration of the agreement and property rights will be delayed until a mark appears in the GIS GMP.

UKEP

To use government services electronically, you will need an enhanced qualified electronic signature (ECES). It is a complete analogue of a handwritten signature. It can be used to certify documents remotely. Essentially, this is a flash drive with files containing user identification information. UKEP can be issued in the form of an electronic document.

You can obtain UKEP from an accredited certification agency. The cost of the service is up to 1800 rubles, it can be done in 1 day.

Size when registering land ownership

The specific amount of state duty for land is indicated in Art. 333.33 Tax Code. The table below outlines mandatory payments in various situations.

If there is a house on the site, including an unfinished one, then the buyer will need to pay a fee for the transfer of ownership of the building . The fee is 2000 rubles. Some sources mention that the state duty for a house is only 350 rubles. However, this rule only works when the house is registered as a property and for initial registration. Therefore, it is not valid during the sale.

What is state duty

State duty is a payment to the state for the service it provides. The government apparatus does not want to work for free - the passport officer, like any other government employee, wants money. In addition to salaries, money is needed to maintain the building in which this government employee sits in adequate condition, for consumables such as paper and ink for the printer, and so on. All this has been calculated, and based on these calculations, the price for each specific service for one applicant is calculated. This amount is called the state duty.

The amount of state duty when purchasing land together with a private house or dacha

The house and the land on which it is built are considered inseparable.
Therefore, when purchasing a dacha, the new owner will be given rights to a plot for personal farming. The fee for registering ownership of a house is 2,000 rubles and another 350 for registering land.

If the plot is not privatized, then the buyer will have the same restrictions as the previous owner. For example, if a long-term land lease was issued.

But in this case, the new owner must pay a fee not for transferring ownership of the land, but for registering an additional agreement to the lease agreement - 350 rubles for individuals or 1000 for legal entities.

Note! The Ministry of Finance information letter No. 03-05-06-03/42109 mentions the term “blocked residential development”. This is a single-family home that is adjacent to adjacent buildings by one or more walls and has access to land designated for common use. Therefore, a fee of 350 rubles is levied on each owner of adjacent houses.

What transactions can be carried out with a parking space?

From January 1, 2021, parking spaces in buildings that meet certain requirements received the status of real estate. In the parking lots of new buildings, the plots have strict boundaries and cadastral numbers.

Residents of apartment buildings commissioned before 2021 also have the opportunity to register their ownership. If the parameters of the site for placing a vehicle comply with the specifications, it is recognized as a parking space.

The owner just needs to contact a branch of the Federal Registration Service for documentary confirmation.

Registered property can be sold, donated, or inherited. Banks offer mortgage loan agreements for the purchase of space for a car.

You may be interested in how to properly buy and sell a garage.

Payment details

Details for paying the fee can be found on the Rosreestr website:

1. You must select the region of registration of the object;
2. Select the tab with the name of the area next to the “Central Office” section.

On the same page you can print a payment form. Details are also issued at the MFC and Rosreestr branches after submitting a set of documents.

How to pay state duty through an ATM and Sberbank terminal

An ATM or terminal is an alternative payment method that does not require registration in the Internet system and takes less time than a branch.

What should be done:

1. Go to an ATM or terminal.
2. Insert the plastic and enter your PIN.
3. In the main menu, look for “Payments in our region”.
4. Select the desired government service. If it is not there or you need to pay for something in another region, look for it in “Payments and Transfers”.
5. Next, you need to fill out the organization details. You can find the latter on the Internet or ask the organization whose services you are going to pay for.
6. Afterwards, you need to enter your passport details.
7. The final screen will show all the data you entered. Double-check - if an error has crept in somewhere, it will be very difficult to get your money back. If everything is correct, confirm the payment and collect the check.

Privileges

The fee for registering land ownership rights is not paid:

• veterans and disabled people of the Great Patriotic War;
• former concentration camp prisoners;
• Muscovites who fell under the housing renovation program;
• budgetary organizations.

There is also no requirement to pay a fee for registering transactions in the Republic of Crimea if they were concluded before the region was admitted to the Russian Federation.

Reference! In case of payment of the fee through the State Services website or other regional portals connected by authentication with the ESIA system, a 30% discount is provided.

Registration of the transfer of rights under an assignment agreement in Rosreestr

In addition to registering the agreement itself, the assignor and assignee must register the transfer of rights under it.

The transfer of rights is subject to registration not only in cases where the original agreement concerned the lease of real estate and participation in shared construction, but also in cases where the creditor changes in agreements relating to:

• sale or donation of real estate;
• alienation of real estate for payment of rent;
• rental of a property complex (enterprise);
• and in other cases provided for by law.

In this case, there is no need to go through the transaction registration procedure; the key will be the fact of transfer of rights recorded in the Unified State Register of Real Estate.