Do I need to pay inheritance tax on an apartment and other property?

Legal relations arising in the process of inheriting property or property rights are regulated by the norms of both civil and other branches of law, including tax law. The requirements of the Tax Code of the Russian Federation determine the rules, features, amounts and rates of taxes that are levied on the owners of this or that property, as well as recipients of income.

Due to the fact that receiving objects by inheritance is characterized by its own characteristics, it should be noted that since 2006, rules have been in force according to which heirs do not pay inheritance tax in 2022. At the same time, it is necessary to understand that this rule is general, which means there are some exceptions to it. Each individual accepting an inheritance must understand all the intricacies of taxation in the current situation, as well as the procedure and specifics for calculating the amount of state tax in relation to each type of property (property rights).

Will you pay inheritance tax in 2022?

By way of inheritance, a citizen is authorized to acquire ownership of property, as well as a number of other property rights and obligations. In this case, the inheritance acts as an individual’s income in kind. Russian legislation provides for the obligation of citizens to pay personal income tax in accordance with Chapter 23 of the Tax Code of the Russian Federation. However, there are exceptions to the general rule presented. In this regard, the question arises, should the heir pay tax in 2022? Turning to Art. 217 of the Tax Code of the Russian Federation, we note the following: income received in the process of inheritance from individuals, both in cash and in kind, is not subject to taxation in 2022.

From the general rule established by paragraph 18 of Art. 217 of the Tax Code of the Russian Federation, there are the following exceptions: remunerations paid to the heirs of authors of works of art, literature or scientific achievements; remuneration, holders of patents for inventions, utility models or industrial designs. In each of these cases, the heir is not exempt from inheritance tax.

Is inheritance taxable?

Many of those who have received or expect to receive an inheritance are wondering whether the inheritance tax is now in effect as it was before (before January 2006). It will be important for all inheritors to know that inheritance as such is not subject to taxation . At the same time, recipients of inherited property or rights are not exempt from other expenses.

In particular, a certain amount will need to be paid to the state for registration of inheritance , as well as for possible administrative actions related to the re-registration of this or that property to the recipient. Eg,

• notary, according to clause 21 of Art. 333.24 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), will charge a fee of 100 rubles for certifying the authenticity of the signature on the application for acceptance of inheritance, if such an application is sent by mail;
• for issuing a certificate of right to inherited property, in accordance with clause 22 of Art. 333.24 of the Tax Code of the Russian Federation, the notary must pay a fee equal to 0.3% of the price of such property (the maximum amount of the fee is 100,000 rubles ) if it passes to a child, husband or wife, parent, full brother or sister of the testator, or equal to 0.6 % of the price of the inherited property (maximum collection amount - 1,000,000 rubles ), if it passes to other persons;
• for taking measures to protect what remains after the death of the testator, the notary will charge a fee equal to 600 rubles , in accordance with clause 23 of Art. 333.24 Tax Code of the Russian Federation;
• according to paragraph 8 of Art. 22.1 Fundamentals of legislation on notaries, the acceptance by a notary of hereditary funds as a deposit provides for a tariff equal to 1000 rubles .

In addition, in some cases, legal costs if the division of the inherited property occurs through the court, for example:

• when applying to the court with a demand to restore the missed deadline provided for accepting the inherited property, it is necessary to transfer 300 rubles (for individuals) or 600 rubles (for legal entities) to the state income;
• if property disputes concerning the division of inheritance or rights to it are considered in court, then according to Art. 333.19 of the Tax Code of the Russian Federation, the amount of the fee will vary from 400 rubles to 60,000 rubles (depending on the price of the claim, that is, the value of the disputed property).

For your information

Separately, it should be noted that upon becoming the owner of certain things (real estate, land, vehicles), the heir becomes obligated to pay the appropriate taxes , which will be collected from him not as a gratuitous recipient, but as a new owner or possessor.

The main taxes are land, transport and property.

Do first-degree heirs pay inheritance tax?

The provisions of the current civil legislation provide for the possibility of inheriting property by law, that is, in order of priority. In accordance with Art. 1142 of the Civil Code of the Russian Federation, children, as well as parents or spouses of the testator, are the heirs of the first stage.

The general rule enshrined in the current legislation establishes that citizens are exempt from paying state tax if they accept an inheritance by law in 2022 (Article 217 of the Tax Code of the Russian Federation). At the same time, it should be noted that individuals are obliged to pay a state fee to obtain the appropriate certificate from a notary. The amount of this payment is regulated by Art. 333.24 Tax Code of the Russian Federation. If we are talking about first-degree successors, that is, children, as well as parents or spouses of the deceased, the fee is 0.3% of the value of the transferred property.

The total state fee paid by the children, spouses or parents of the testator for obtaining a certificate of inheritance rights cannot exceed 100,000 rubles.

Who is exempt from tax?

Not all categories of citizens must pay state fees. Article 333.35 of the Tax Code of the Russian Federation identifies preferential groups of persons who are exempt from paying GP partially or in full. At the moment, the right to a benefit is given if you have a certificate confirming your affiliation with:

• disabled people of the first and second groups (benefit of 50% of the state duty rate on the date of payment);
• participants in hostilities;
• Heroes of the USSR or Heroes of the Russian Federation;
• Knights of the Order of Glory.

Also according to Art. 333.38 of the Tax Code of the Russian Federation, individuals are exempt from tax when issuing a certificate of inheritance:

1. Real estate (a relative who lived with the deceased in the same apartment or house before and after his death does not pay).
2. Property of victims of political repression and persons killed in the performance of civic duty or official duties.
3. Amounts of compensation under insurance contracts, pensions, salaries.

Preferential categories also include persons:

• Underage;
• Declared incompetent.

Entering into inheritance is not a cheap procedure. Especially if, in addition to assets, relatives also accept posthumous debts. Practicing lawyers of the site ros-nasledstvo.ru know the “weak points” in the law that will allow:

• save money on conducting an independent property assessment;
• reduce the state fee for obtaining a notarial certificate;
• resolve any controversial issues between relatives.

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Direct or indirect inheritance tax?

The existing taxation system in the Russian Federation provides for the possibility of differentiating government payments into several categories on completely different grounds. So, depending on the method and method of collecting tax, payments are divided into direct and indirect. Modern legislation of the Russian Federation does not provide for a closed list of taxes related to direct or indirect. At the same time, in the theory of law, such division is implemented quite clearly. Direct collection involves the need to collect from the income or property of the payer, that is, it is paid by the citizen at his own expense. Direct taxes include:

1. For property.
2. For cars and other vehicles.
3. On a plot of land.
4. For the profit of a legal entity.
5. For water resources.
6. Others.

An indirect tax is represented as a surcharge on the cost of a particular product or service, paid by final buyers. These include value added tax and excise tax.

Considering the presented differentiation, it should be noted that the inheritance tax in 2022 falls into the direct category, since it involves levying a fee on property. Please note that this statement is relevant only if we are talking about payment from remuneration paid to the heirs of authors of works of art, literature or scientific achievements; holders of patents for certain inventions, utility models, industrial designs.

Are there taxes when entering into an inheritance?

The process of entering into inheritance according to the general rule reflected in Art. 217 of the Tax Code of the Russian Federation, is not accompanied by material encumbrance. At the same time, the exception is cases when the heir receives material rewards from testators who are the authors of works of art, literature or science. In addition, inheritance tax in 2022 must be paid by persons whose testators are holders of patents for industrial designs, utility models or inventions.

Inheritance tax by law

Modern civil legislation of the Russian Federation provides for two forms of inheritance: in order of priority by law and by will. The sequence and features of inheriting property legally are regulated by Chapter 63 of the Civil Code of the Russian Federation. In accordance with Art. 1141 of the Civil Code of the Russian Federation, the legal heirs are included in the process one by one (Articles 1142-1145 of the Civil Code of the Russian Federation, Article 1148 of the Civil Code of the Russian Federation). The heirs of each subsequent line take over the property if there are no representatives of the previous line.

When in practice there is a situation of inheriting property by law, there is no need to pay any state payment in 2022.

An individual must pay only a fee for obtaining a certificate of inheritance:

1. 0.3% of the amount of inherited property - children (both natural and adopted), spouses, parents, brothers and sisters of the testator. The final duty amount cannot exceed 100 thousand rubles.
2. 0.6% of the value of property subject to inheritance - other heirs.

Government duty

The state duty for inheritance is always paid, which is regulated by the Tax Code of the Russian Federation. Relatives of the deceased must seek the help of a notary to carry out this procedure. At the notary, according to Article 333 of the Tax Code of the Russian Federation , you will have to pay:

• 100 rubles – for documentary certification of the last will of the deceased, if any;
• 300 rubles – for its opening and subsequent announcement;
• 600 rubles – for making an inventory and protecting the hereditary mass.

Important! Also, the article, in accordance with Article 333 of the Tax Code of the Russian Federation, establishes one cost of services for notaries. Changes in value entail administrative liability. It is allowed to increase the cost of services by 1.5 times if a specialist needs to travel to the client.

The size of the state duty is established annually according to a new resolution. There are two values ​​for calculating the amount. The first - 0.3% of the value of the property - for close relatives of the deceased. The second value – 0.6% – for all other assignees. Moreover, there are restrictions - for immediate relatives the minimum value is 100 thousand rubles , and the maximum for distant relatives is 1 million rubles .

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The following persons are exempt from paying state duty:

• living at the time of the death of the testator in the same territory as him;
• successors of a testator who died while performing state or public duties;
• the heir himself is a Hero of Russia;
• minor heirs;
• recipients of property who have a mental illness and are under guardianship.

Also, the amount of the state duty can be reduced by half if the heir is disabled people of group 1 or 2.

State duty must be paid when property is re-registered. When “reworking” a cadastral and technical passport, about 10,000 rubles . The final cost is determined by the complexity of the process and the location of the region. Additionally and obligatory, a state duty is paid for the production of a new certificate of ownership - 2000 per document .

Inheritance tax under a will

The sequence and features of the implementation of inheritance under a will are regulated by the provisions of Chapter 62 of the Civil Code of the Russian Federation. In accordance with Art. 1118 of the Civil Code of the Russian Federation, citizens can dispose of property in the event of death by drawing up a will. The prepared document can be executed by a citizen who is fully capable at the time of drawing up and signing. At the same time, the will must be made in person, that is, this procedure cannot be implemented through a representative.

The peculiarity of inheritance by will is that the rules regarding the order of heirs are not valid. Thus, the testator establishes independent requirements regarding the circle of legal successors, and also fixes the volume of transferable shares of property.

Regardless of how the inheritance is realized, through a will or by law, there is no need to pay inheritance tax in 2022. This means that there is no inheritance tax under the will.

Obligatory payments

If a great-granddaughter or another relative, regardless of the order, received real estate in any region of the Russian Federation, the tax on the will of the apartment 2022 is not paid. This payment was collected previously, but was canceled in accordance with the norms of Federal Law No. 78 of 2005.

At the same time, the procedure for acquiring property, regardless of the inheritance option, is paid. According to the norms of Article 333.24 of the Tax Code of the Russian Federation, the amount of the state duty paid when registering a certificate with a notary depends on the degree of relationship.

This amount is:

• 0.3% of the assessed value of housing for children, spouses, parents, brothers and sisters of the testator (for close relatives);
• 0.6% - for other individuals who acquire property rights, including under a will.

Payment for technical services is calculated in accordance with the standards of the Methodological Recommendations for determining the maximum amount of fees for the provision of notary services dated 04/01/2016 No. 1078/03-16-3. In each case, the amount is calculated individually, as it depends on individual factors.

If a citizen lives with the testator

The norms of Article 333.38 of the Tax Code of the Russian Federation provide for the receipt of benefits, that is, exemption from paying state duty for taking possession of the apartment of one’s father or mother.

Individuals receive a certificate of inheritance free of charge:

1. a private house, a plot of land (provided that the object is located on it), an apartment in the case of permanent residence, including at the time of the citizen’s death and taking possession;
2. property of persons who died while performing state or public duties;
3. bank deposits;
4. monetary amounts under copyright.

are exempt from paying the above payments , since they are classified as dependents and in most cases do not have a permanent income. Pensioners pay all payments on a general basis.

How is an apartment taxed under a will?

Today, the Civil Code of the Russian Federation recognizes two options for the transfer of property rights and obligations from the deceased to other individuals. According to the provisions of Article 1118 of the Civil Code of the Russian Federation, a will is made by one or several citizens jointly (for example, husband and wife) unilaterally. This transaction creates rights and obligations for the persons in whose favor the property is transferred after the opening of the inheritance.

Article 1119 of the Code establishes that the circle of persons to whom the apartment can be left is not limited. These could be relatives, friends, acquaintances, godfathers, legal entities, foreign organizations or the state.

Taxation of an apartment under a will is carried out on a general basis.

State duty is not withheld from the following persons:

• Heroes of the USSR and the Russian Federation;
• WWII veterans;
• full holders of the Order of Glory;
• disabled children, as well as groups 1 and 2;
• military personnel.

Important! Regardless of the type of inheritance, tax liabilities are not assessed if the apartment remains in the possession of the recipient for more than 3 years. After long-term ownership, the apartment can be sold without the financial burden of tax.

Inherited apartment in shared or common ownership

Let's look at the features using a specific example. The brother and sister took over the living space after the death of their mother. Each of them received 50% of this property respectively. They decided to sell the house right away to solve their personal financial problems.

In this case, the tax on the share in an apartment by inheritance will be calculated on a general basis. To save more on their own money, citizens must draw up separate purchase and sale agreements for an apartment, since in the end each of them will be able to count on a deduction in the amount of 1,000,000 rubles . The taxes paid are also reduced.

The deal eventually went through. Each of the co-owners received an income in the amount of 3,500,000 rubles.

To determine the amount of personal income tax you must:

• 3500000 - 1000000 = 2500000 rubles;
• 2,500,000 x 13% = 325,000 rubles.

Taxation payable is recorded in the annual declaration in the form of personal income tax-3, which is submitted to the Federal Tax Service at the place of registration before April 30 of the following year . The payment amount itself can be paid in advance or before August 1 of the following year.

Thus, the inheritance tax on the apartment in 2022 under the will is not charged. Payments to the state budget are charged for paperwork, as well as in case of sale of a property before the end of the 3-year ownership period.

Tax on shares of inherited property

If several legal successors are included in the inheritance process, all transferred property is divided into conditional shares. When it comes to inheritance by law, the property mass is divided into equal parts; in the case of a will, the number of shares is established by the testator independently. Due to the fact that clause 18 of Art. 217 of the Tax Code of the Russian Federation defines the rule according to which income received by inheritance is not taxed; it should be noted that tax on the share of inherited property in 2022 is also not levied.

Taxation when inheriting an apartment

Since 2005, all Russian citizens registering an inheritance have received significant financial relief. Federal Law No. 78 abolished the tax on income received by inheritance. This applies to property received by inheritance:

1. According to the will.
2. In law.

However, the abolition of inheritance tax did not affect all types of property received.

Although there is no need to pay taxes to heirs in the amount of 13% as before, a certain amount will have to be paid into the state treasury in the form of a state duty. But its size will be disproportionately lower.

The state duty is calculated depending on the degree of relationship between the testator and the heir:

1. 0.3% of the total value of property acquired by inheritance must be paid to those citizens who were closely related to the testator. There is a maximum limit for the state fee that relatives are required to pay. It should not exceed the amount of 100 thousand rubles.
2. All heirs who are not related to the testator will need to contribute 0.6% of the total value of the inherited property to the treasury. Given this fact, in this case, we are always talking about inheritance by will. The maximum limits for state duty collected from non-relatives are set at 1 million rubles.

You will be required to pay a state fee when obtaining a certificate of ownership. Naturally, to carry out the calculation, information about the value of the property is needed. If these are bank savings, a bank statement will be required. When it comes to shares in a business, you need a certificate indicating the value of the shares. Depending on their size and type of enterprise, it needs to be registered in the Unified State Register of Individual Entrepreneurs, the Unified State Register of Legal Entities and within the framework of the business structure itself. When determining the value of real estate, you can rely on cadastre data. If they are overestimated, an appraiser's opinion on the market value of the property will be required. Only an official member of the SRO of appraisers has the right to appraise property. A mandatory conclusion will be required when inheriting vehicles and luxury goods. It must be taken into account that different types of property are assessed by different SROs. Those. Anyone who can determine the price of an apartment does not value a car. You will need to contact another structure.

Art. 333.35 of the Tax Code of the Russian Federation determines the list of persons who pay state duty on preferential terms. The following are completely exempt from the obligation to pay:

• heroes of the USSR and the Russian Federation;
• veterans and disabled people of the Great Patriotic War;
• former prisoners of fascist concentration camps;
• former prisoners of war of the Second World War;
• family members of the deceased in the line of duty, if they inherit his property;
• victims of political repression;
• persons inheriting residential real estate, provided that before registration of the inheritance they lived in it together with the testator;
• citizens under 18 years of age;
• persons who are officially under guardianship due to existing mental illnesses and are recognized as incompetent.

Disabled people of groups I and II can pay half the cost.

To enter into an inheritance, a mandatory application to a notary is required. Here, the heir expects expenses for notary services. They are not included in the state fee. The amount charged by the notary will depend on the amount of work performed. Citizens, if they have the skills, can do some of them on their own. Prices for notary services vary depending on the region where you are located.

In what cases do you not need to pay tax?

When you don't need to pay tax

When entering into an inheritance, regardless of the grounds, most heirs do not have to pay tax. We are talking about the most common types of inherited property:

• real estate objects;
• vehicles;
• cash savings;
• securities;
• shares and shares in the business.

In all these cases, the inheritance tax has been abolished. The heirs pay only the state duty to the treasury when they issue certificates of ownership.

It should be borne in mind that the abolition of the inheritance tax does not mean the abolition of the property tax. Its accrual will begin from the first day of registration of property rights. For example, if a citizen inherited an apartment at the end of December, he will have to pay property tax for the entire December.

Plus, a sales tax is required if the heir decides to sell the inherited property. The law also provides some relief in this matter. Provided that the inherited property will be in the ownership of the heir for more than 3 years before the sale, he will be released from the obligation to pay personal income tax.

When do you need to pay tax?

Let's consider whether inheritance tax is paid in certain situations. The legislation provides for two categories of property objects, upon inheritance of which heirs will need to pay tax:

1. Income received by citizens as authors of literary works, scientific works and discoveries.
2. Income received by citizens as authors of works of art.

It is the responsibility of the heirs of these categories of inherited property to independently determine the amount of tax. It is calculated based on the standard 13% personal income tax.

How to correctly calculate the amount of payments

Tax on sale of inheritance

Registration of the purchase and sale of property, including inherited property, as a general rule, is accompanied by the need to pay a state payment in the amount of 13% of the cost of the property (clause 1.1 of Article 224 of the Tax Code of the Russian Federation). At the same time, the requirement to calculate and pay fees based on the amounts received from the transaction is regulated by paragraphs. 2 p. 1 art. 228 Tax Code of the Russian Federation.

The specified rule regarding the obligation to pay tax is accompanied by an exception in 2022. So, in accordance with paragraph 3 of Art. 217.1 of the Tax Code of the Russian Federation, the seller does not pay additional payments from the sale of inherited property if the period of ownership of the object is 3 years or more.

The period of ownership of the inheritance (3 years) begins to be calculated from the moment of death of the citizen. In this case, it does not matter when the individual actually accepted the property. In addition, it does not matter when the heir registers the ownership of the property. These requirements are reflected in clause 4 of Art. 1152 of the Civil Code of the Russian Federation.

Amount of tax on inherited property

Property tax, as one of the most important types of state tax, is regulated by the provisions of Chapter 32 of the Tax Code of the Russian Federation. This fee applies exclusively to real estate, as reflected in Art. 401 of the Tax Code of the Russian Federation.

The state payment for real estate begins to be calculated from the moment ownership of the property appears. This means that the fee is calculated from the day when a person became the owner of the property and registered the ownership rights in the Rosreestr office in the prescribed manner. The assigned amount must be paid no later than December 1 of the year following the tax period. These requirements are reflected in paragraph 1 of Art. 409 of the Tax Code of the Russian Federation. In the event that a person owns real estate for less than a full year, the payment amount is calculated not for the year, but for the number of months that the individual is the owner of the property.

The final amount of tax on inherited real estate is calculated by employees of the Federal Tax Service at the end of the tax period in relation to each property. These rules are reflected in paragraph 1 of Art. 408 Tax Code of the Russian Federation.

In order to independently calculate the amount of the real estate tax after entering into an inheritance in 2022, you must do the following:

1. Find out the cadastral value of real estate in one of the following ways: a citizen contacts the cadastral chamber; online through the Rosreestr portal; on the Federal Tax Service website.
2. Determine the rate: for residential or unfinished buildings, premises - 0.1%; for other buildings and structures – 0.5%; for property whose value exceeds 300 million rubles – 2%. At the regional and municipal level, authorities may set other rate indicators, so it is recommended to check this indicator in advance with the Federal Tax Service
3. Calculate the deduction, the limits of which are set at the regional level.
4. Calculate tax using the formula:

H = (H1 - H2) x K x C,

In this case, N is the amount that should be paid to the owner;

N1 – cadastral value of real estate;

N2 – tax deduction;

K – share in real estate:

C – tax rate.

Apartment ownership tax (property tax)

After registering the apartment as an inheritance and registering this fact with Rosreestr, the heir becomes the full owner of the real estate, which means he must pay the state an annual tax on the ownership of this property. More information about how an apartment is assessed and how much you need to pay to the state is described in a separate note at the link provided.

calculate property tax for individuals (including on apartment ownership) using the online service on the website of the Federal Tax Service of Russia - here.

Another thing is the sale of an inherited apartment . Different rules already apply here.

How to build an alternative deal with an apartment - see a separate note at the link.

Payment of tax on an apartment received by inheritance

In accordance with Art. 401 of the Tax Code of the Russian Federation, the following categories of property are objects of taxation after inheritance:

1. House.
2. Unfinished construction projects.
3. A garage or component of a building or any structure designed for the storage of a vehicle.
4. A system of buildings or structures, as well as other objects that are connected both physically and technologically, called a single real estate complex.
5. Apartment or room.
6. Other structures, premises.

Thus, the apartment tax is one of the types of state payment on the property of an individual. In accordance with paragraph 1 of Art. 409 of the Tax Code of the Russian Federation, the presented fee is paid annually no later than December 1 of the year following the expired period. The tax on an apartment received by inheritance is calculated from the date of its opening (Clause 7, Article 408 of the Tax Code of the Russian Federation).

In order to clearly see the sequence of calculating the amount of property tax after entering into an inheritance in 2022, you can refer to the following example. Citizen I. is the owner of an apartment with a total area of ​​70 square meters. m., the cadastral value of which is 7 million rubles. In the Chelyabinsk region, in whose territory this apartment is located, the rate is 0.1%. In this situation, the amount payable is calculated as follows:

1. The total cadastral value of the apartment is divided by the area of ​​the apartment: 7,000,000 / 70 = 100,000 rubles – cadastral value of 1 sq. m. m.
2. Application of tax deduction. Due to the fact that for 20 sq. m. there is no need to pay tax, all that remains is to pay for the remaining 50 sq. m. m. 50 * 100,000 = 5,000,000 rubles – cadastral value including deductions.
3. Final calculation. 5 million rubles * 0.1% = 5,000 rubles.

In this example, citizen I. is the only owner, so the entire amount must be paid to him. If the apartment has several owners, the amount of the fee is proportionally divided among all.

Tax amount for property received under a will

In this case, the tax on inheritance of an apartment is not paid. It is enough to pay the above state fees. If there are several receivers, each one makes the payment.

Financial settlements must be made six months from the date of opening the inheritance case. If the deadlines are violated, the intended heirs will be excluded from the subsequent registration procedure. If payment is not made for a valid reason, you should file a claim for judicial review of the issue of restoration of rights to participate in the inheritance process. In this case, it is necessary to prepare a document confirming the existence of such a reason.

Tax collection on a house received by inheritance

Taking into account the content of Art. 401 of the Tax Code of the Russian Federation, it should be noted that after accepting an inheritance, a house is the same object of taxation as an apartment or room. This suggests that the same requirements regarding the timing and procedure for calculating the amount of the fee apply to the house as for the property tax of an individual. At the same time, the tax on a house received by inheritance is calculated from the date of death of the testator (clause 7 of Article 408 of the Tax Code of the Russian Federation).

In order to clarify the rate in each specific case, you can use the services of the Federal Tax Service portal. To do this, follow the link: www.nalog.gov.ru/rn77/service/tax/. This portal will help you calculate the amount of tax on any property.

Parallel expenses

What payments are assigned to legal successors besides state duty? The duty is far from being the only expense item that falls on the heirs.

Additional costs

Litigation

Registration of property rights

other expenses

If a deceased person left a mortgage, then along with the housing, the debts of the testator are transferred to the applicants. Paying off the loan may be beneficial if the market value of the home exceeds the debt. Otherwise, it will be more profitable for the heirs to renounce their property rights.

Tax on land received by inheritance

Land tax is regulated by the provisions of Chapter 31 of the Tax Code of the Russian Federation. The specified fee is determined and established by the provisions of the Tax Code of the Russian Federation, as well as regional regulations. In accordance with paragraph 1 of Art. 389 of the Tax Code of the Russian Federation, the objects of taxation in the situation under consideration are land plots that are geographically located within the municipality.

Citizens must pay the tax levy on inherited land no later than December 1 of the year following the tax period (clause 1 of Article 397 of the Tax Code of the Russian Federation). At the same time, the fee is paid by an individual on the basis of a notification sent by employees of the Federal Tax Service, which is reflected in clause 4 of Art. 397 Tax Code of the Russian Federation.

The amount of tax on a plot of land after inheritance in 2022 is calculated by employees of the Federal Tax Service. However, citizens can do this themselves using the following formula:

Zn = Kst*D*St*Kv,

in this case, Зн – the amount to be paid;

Kst – cadastral value of the object;

D – owner’s share;

St – tax rate;

Kv – ownership coefficient (used if a person owns land for less than a year).

Do I need to file a declaration when receiving an inheritance?

If we talk about personal income tax, heirs are required to do this if they have been given the rights to receive money for using the results of the intellectual work of the deceased.

In this case, reporting is submitted to the Federal Tax Service no later than April 30 of the year following the period of receipt of income. The payment itself is made before July 15 of the same year.

We recommend! Inheritance of jointly acquired property after the death of one of the spouses

When real estate is inherited, the notary himself notifies the Federal Tax Service about it. Subsequently, the tax is paid on the basis of a notification sent annually to the citizen.

Notifications are also sent regarding transport and land taxes. Their absence does not relieve you from the obligation to make payment.

In addition, in the absence of notifications, the citizen himself must notify his Federal Tax Service inspectorate about the property that has appeared in his possession. The corresponding obligation is provided for in clause 23.1 of Art. 23 Tax Code of the Russian Federation. A list of property, together with copies of title documents, is submitted before December 31 of the year following the registration of the inheritance.

Tax on the sale of apartments and other real estate acquired by inheritance

A citizen who decides to sell an apartment or other real estate received by inheritance must pay a tax in 2022 in the amount of 13% (clause 1.1 of Article 224 of the Tax Code of the Russian Federation). The exception is cases when the property is owned by an individual for 3 years or more, which is reflected in clause 3 of Art. 217.1 Tax Code of the Russian Federation.

In accordance with paragraph 3 of Art. 228 of the Tax Code of the Russian Federation, citizens who are taxpayers (who sold an apartment or other real estate) are obliged to submit a completed declaration to the Federal Tax Service at the place of registration. At the same time, clause 1 of Art. 229 of the Tax Code of the Russian Federation sets the deadline for submitting this document - no later than April 30 of the year following the expired tax period.

In order to calculate the tax on the sale of an inherited apartment or other real estate, you must do the following:

1. Determine the tax base, that is, in accordance with Art. 210 of the Tax Code of the Russian Federation, it is necessary to take into account all income that was received by the payer. Due to the fact that the property received from the deceased was not acquired by the person, the tax base will be equal to the cost of the apartment sold.
2. Reduce the income received by the maximum deduction amount. In accordance with paragraphs. 1 item 2 art. 220 of the Tax Code of the Russian Federation, the deduction cannot exceed 1,000,000 rubles. Thus, it is necessary to reduce the amount for which the citizen sold the apartment by 1 million rubles.
3. Make the final calculation. To do this, multiply the resulting figure by 13%.

Taxation of received property

As soon as the heir enters into inheritance, he becomes the owner of the property. This means that now he becomes a taxpayer based on the fact that he has his own real estate. Law No. 2003-1 prescribes the conditions for determining the interest rate for the regions. They vary depending on the decisions made by local governments. But the final rate value cannot exceed 2.2% of the cadastral value of the property. Payment is made annually.

Transport tax when inheriting a car

Transport tax, as one of the types of fees in the Russian Federation, is regulated by the provisions of Chapter 28 of the Tax Code of the Russian Federation; its peculiarity lies in the specificity of the object of taxation. These are cars, buses, airplanes, helicopters, yachts, sailing ships, boats, motor boats, snowmobiles and other self-propelled vehicles, as well as water and air vehicles (Part 1 of Article 358 of the Tax Code of the Russian Federation).

Tax on a vehicle after accepting an inheritance should be paid at the location of the specified object. Individuals must pay the submitted state tax annually no later than December 1 of the year following the expired tax period. The presented requirements are regulated by paragraph 1 of Art. 363 Tax Code of the Russian Federation.

The amount of transport tax when inheriting a car, which must be paid by citizens, is calculated by employees of the Federal Tax Service. At the same time, a citizen has the right to independently calculate the fee in question:

1. Determine the power of the vehicle per 1 horsepower.
2. According to the table reflected in Art. 361 of the Tax Code of the Russian Federation, establish which category the car belongs to. Based on this, determine the rate indicator.
3. Calculate the total amount of the fee, that is, multiply the number of horsepower of the vehicle with the rate indicator.

You should be aware that at the regional level the authorities may set rates other than those reflected in Art. 361 Tax Code of the Russian Federation. In this regard, you should contact the traffic police department to clarify this information.

Copyright inheritance tax

Copyrights themselves are not subject to material penalties; however, the object of taxation is income received from the use and implementation of copyright or related rights. This requirement follows from the interpretation of paragraphs. 3 p. 1 art. 208 and art. 209 of the Tax Code of the Russian Federation. When considering the taxation of copyrights, it is advisable to refer to Letter of the Ministry of Finance of the Russian Federation dated February 19, 2015 No. 03-01-11/7819. The provisions of this normative act establish that the rate in respect of income received from inherited copyrights is set at 13%. Thus, the object of inheritance in question is subject to personal income tax. This suggests that in the current situation, legal relations are regulated by the requirements of Chapter 23 of the Tax Code of the Russian Federation.

Nuances

Due to the fact that taxation issues become very relevant in the process of inheriting property or property rights, it is necessary to take into account not only the general rules and regulations, but also the nuances that citizens may encounter:

1. As a general rule, heirs do not pay tax on inherited property received in 2022. At the same time, if the testator had debts for unpaid taxes, the successors are obliged to answer for the existing debts. This requirement is regulated by paragraph 1 of Art. 1175 of the Civil Code of the Russian Federation.
2. The amounts of taxes on property, personal income, vehicles or copyrights are calculated by employees of the Federal Tax Service. At the same time, a citizen can do this independently only for double-checking.
3. The order of heirs does not affect the availability and amount of taxes in 2022, nor does the presence (absence) of a will.
4. When receiving remuneration from deceased authors of works of art, science or literature, the assignee must prepare and send the 3-NDFL declaration to the Federal Tax Service no later than April 30 of the year following the tax period.
5. When calculating the amount of any tax, it is advisable to refer not only to the provisions of the Tax Code of the Russian Federation, but also to regional regulations, since rates may change at the local level.
6. In order to clarify the rate indicator for calculating the amount of any tax, you can use the capabilities of the Federal Tax Service portal at the link: www.nalog.gov.ru/rn77/service/tax/.

Is the heir obligated to pay taxes for the deceased?

Outstanding payments to the budget for real estate, land, transport (including penalties, fines) are included in the debt obligations of the deceased. By virtue of Art. 1175 of the Civil Code of the Russian Federation, according to them, the heirs are jointly and severally liable.

But there is one peculiarity. Everyone repays the debt only within the value of the property received.

There is only one way out of not taking on the debt burden - to refuse the inheritance altogether. The law does not allow partial access to your rights.