Changes 2022. What awaits us from January 1 in the real estate sector?

One of the key areas of development for 1C:Accounting 8 version 3.0 is its simplification. Starting with version 3.0.65, it has become easier to register the acquisition of a land plot in the program. Now, to reflect this operation in accounting, a special document “Acquisition of land plots” is provided.

It would seem that with the main tools in the 1C: Accounting 8 version 3.0 program, everything has long been clear and simple, why simplify anything else? But accounting for land plots as fixed assets has some peculiarities.

Note

To simplify the accounting of fixed assets in “1C: Accounting 8”, see the article “Simplification of accounting for fixed assets in “1C: Accounting 8”.

Land plots: accounting features

Land plots are classified as real estate and are transferred into the ownership of the buyer under a real estate purchase and sale agreement (Article 130, paragraph 1 of Article 549 of the Civil Code of the Russian Federation). Such a transfer is formalized by a transfer deed (clause 1 of Article 556 of the Civil Code of the Russian Federation). The transfer of ownership of a land plot to the buyer is subject to state registration (clause 2 of article 223 of the Civil Code of the Russian Federation, clause 1 of article 551 of the Civil Code of the Russian Federation). For state registration of rights to real estate, a state fee is paid (clause 22, clause 1, article 333.33 of the Tax Code of the Russian Federation).

If the land plot meets the criteria named in paragraph 4 of the Accounting Regulations “Accounting for Fixed Assets” (approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n, hereinafter referred to as PBU 6/01), then it is accepted by the organization for accounting as fixed assets at original cost (clause 7 of PBU 6/01).

The initial cost is the amount of actual expenses of the organization for the acquisition of a land plot (clause 8 of PBU 6/01). The state duty is included in the initial cost of the land plot if it is paid before the land plot is registered as an object of fixed assets (clause 14 of PBU 6/01). At the same time, small businesses can include duties and other costs directly related to the acquisition of an asset as part of expenses for ordinary activities in the full amount in the period in which they were incurred (clause 8.1 of PBU 6/01).

It is not at all necessary to wait for state registration of the transfer of ownership of a land plot in order to accept it for accounting as an object of fixed assets (clause 4 of PBU 6/01, clause 52 of the Guidelines for accounting of fixed assets, approved by order of the Ministry of Finance of Russia dated 10.13.2003 No. 91n). If the duty is paid after the land plot is registered, then the costs of its payment can be taken into account as part of expenses for ordinary activities or as part of other expenses, depending on the purpose of use of the land plot (clauses 4, 5, 7, 11 Accounting regulations “Organization expenses” - PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n).

For profit tax purposes, the state duty is included in other expenses associated with production and sales, at a time at the time of accrual (clause 1 and clause 40, clause 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated January 28, 2013 No. 03-03 -06/1/33).

Land plots are not subject to depreciation either in accounting or for profit tax purposes (paragraph 5, paragraph 17 of PBU 6/01, paragraph 2 of Article 256 of the Tax Code of the Russian Federation). The costs of purchasing a land plot can only be taken into account during its further sale (clauses 11, 16, 19 PBU 10/99, clause 2, clause 1, Article 268 of the Tax Code of the Russian Federation).

Operations for the sale of land plots are not recognized as subject to VAT on the basis of subparagraph 6 of paragraph 2 of Article 146 of the Tax Code of the Russian Federation. Accordingly, the buyer does not have the right to deduct tax.

Land plots located within a municipality (city of federal significance), on the territory of which a land tax has been introduced, are objects of taxation (clause 1 of Article 389 of the Tax Code of the Russian Federation). The buyer's obligation to pay land tax arises from the moment ownership rights are transferred to him, that is, from the moment of state registration of the right to a land plot (clause 1 of Article 388 of the Tax Code of the Russian Federation). Land plots are not recognized as an object of taxation for the property tax of organizations (clause 1 of Article 374 of the Tax Code of the Russian Federation).

Changes 2022. What awaits us from January 1 in the real estate sector?

1. For the first time, in all regions of Russia, a massive state cadastral assessment of all land plots will take place simultaneously, regardless of category. Previously, the cadastral assessment took place once every four years, but it was decided that in 2022 it would be carried out simultaneously throughout the country.

We wrote about this in our article: “Mass cadastral valuation of all land plots will be in 2022.”

2. Individuals will not need to submit 3-NDFL declarations when selling inexpensive real estate.

Today, when selling a house, land, apartment or other real estate that was owned for less than a minimum period of ownership (3 years), the seller is required to declare the income received and submit a declaration in form 3-NDFL.

Starting from the new year, it is possible not to reflect income from the sale of property that was owned for less than the given period of ownership, if the income from the sale is fully covered by the property deduction in:

• 1 million rub. – when selling residential houses, apartments, rooms, garden houses, land plots (shares in the listed real estate);
• 250 thousand rubles. – when selling other real estate (for example, a garage).

In simple terms, if the deduction fully covered the income received from the sale of real estate, then there is no obligation to pay personal income tax. At the same time, in accordance with Federal Law No. 305-FZ dated July 2, 2021 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation,” when determining income from the sale of real estate that was owned for less than the minimum period of ownership, one must pay attention to the cadastral the cost of the object being sold. Since if a property acquired after 01/01/2016 is sold, and the amount of income from its sale is less than its cadastral value, multiplied by a reduction factor of 0.7, then the income from the sale is taken equal to the cadastral value of the property multiplied by a factor of 0.7 .

For example, in 2021 you for 1 million rubles. sold the apartment, which was inherited in the same year. The cadastral value of the apartment as of 01/01/2021 is 2.5 million rubles. When calculating the tax, you can apply a property deduction of 1 million rubles. The taxable amount of income was 750,000 rubles. (RUB 2,500,000 x 0.7 – RUB 1,000,000). Thus, despite the fact that the apartment was sold for 1 million rubles, a declaration must be filed, since the resulting deduction could not cover the income calculated based on the cadastral value using a reduction factor of 0.7.

3. The list of basic information included in the Unified State Register of Real Estate (hereinafter referred to as EGRN) will be expanded.

Starting from 01/01/2022, they will begin to enter full information about each cadastral engineer who carries out state cadastral registration of a real estate property (unique number in the register of a self-regulatory organization and its name, SNILS, numbers and dates of concluding contracts for work, the date of their completion). By ordering an extract from the Unified State Register of Real Estate, you will see who carried out the cadastral work.

And from 02/01/2022, in accordance with Federal Law dated 05/26/2021 No. 148-FZ, information on the accident rate of apartment buildings will be entered. If a house or apartment is recognized as unsafe, subject to demolition or reconstruction, or unsuitable for habitation, this must be reflected in the Unified State Register of Real Estate.

4. Land plots with “temporary” status will be removed from the state cadastral register from 03/01/2022.

The temporary nature of the Unified State Register of Real Estate information on established real estate objects, provided for in Article 24 of the Federal Law of July 24, 2007 No. 221-FZ “On Cadastral Activities” (as amended in force until January 1, 2017), remains until the state registration of the right or lease for such land plot in state or municipal ownership, but no later than 03/01/2022. Upon expiration of this period, information about areas that are temporary in nature will be excluded from the Unified State Register, in accordance with the established procedure for maintaining the Unified State Register.

What to do if your site has “temporary” status? Read the answer in our article: “Temporary” land plots will be deregistered on March 1, 2022. ”

5. The sizes of parking spaces will change.

The rule on removing restrictions on the size of a parking space comes into force: the maximum permissible size of a parking space is canceled and the minimum allowable size is determined - 5.3 by 2.5 meters.

6. Construction of housing on agricultural land will be allowed.

From 03/01/2022 it will be allowed to build individual residential buildings on agricultural lands, if this is necessary for the needs of a peasant (farm) farm. It will be possible to build one house with a size of no more than 500 sq.m., while maintaining a building area of ​​no more than 0.25% of the territory. Registration will take place according to the rules of the “dacha amnesty” until 03/01/2026. At the same time, regional authorities will have the right to determine areas where the construction of residential buildings is prohibited.

7. The rules for using residential premises will change.

The new rules will come into force on March 1, 2022, they were approved by order of the Ministry of Construction of the Russian Federation dated May 14, 2021 No. 292/pr “On approval of the rules for the use of residential premises.”

For persons who use state apartments under social tenancy agreements, an obligation is introduced to immediately report malfunctions of the residential premises or plumbing and other equipment in it.

Read more in our article: “The rules for using residential premises have changed.”

Photo: https://pixabay.com

Simplification of acceptance of land plots for accounting in 1C: Accounting 8

In accordance with the Instructions for the use of the chart of accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n), the costs of an organization’s acquisition of land plots are taken into account in subaccount 08.01 “Acquisition of land plots”.

In “1C: Accounting 8”, the analytical accounting of costs for the acquisition of land plots and costs for the acquisition of fixed assets is different (different subcontos are used). Therefore, until recently, the acquisition and acceptance of land plots for registration in the program could only be formalized using Receipt documents (deed, invoice)

with the type of operation
Construction objects
and
Acceptance for accounting of fixed assets
with the type of operation
Construction objects
(type of operation
Equipment for land plots
is not suitable). This feature sometimes confused users.

Starting with version 3.0.65 of 1C:Accounting 8, changes have occurred in the accounting of land plots:

1. Third order subaccounts have been added to account 08.01:

• 08.01.1 “Purchase of land plots with additional expenses";
• 08.01.2 “Purchase of land plots without additional expenses."

2. In the Receipt document (act, invoice)

a new type of operation has appeared
: Acquisition of land plots
.

Subaccount 08.01.1 “Purchase of land plots with additional expenses" is intended to account for the costs of an organization’s acquisition of land plots, including taking into account possible additional expenses included in the initial cost of the objects. Analytical accounting is carried out for acquired plots (subcontract Construction projects

) and types of costs (subconto
Cost Items
).
Each acquired land plot is reflected in the directory Construction Projects
.

Postings using subaccount 08.01.1 are generated automatically when recording documents:

• Receipt (invoice)
  with the type of operation
  Construction objects
  ;
• Receipt of additional expenses
  ;
• Acceptance for accounting of fixed assets
  with the type of operation
  Construction objects
  .

Thus, subaccount 08.01.1 is the “successor” of account 08.01, used in previous versions of the program, and is used in “traditional” scenarios for working with land plots.

Subaccount 08.01.2 “Purchase of land plots without additional. expenses" is intended to account for the costs of an organization's acquisition of land plots that do not require the reflection of additional expenses for their acquisition. Analytical accounting of the account is carried out for land plots (sub-account Fixed assets

).
Each land plot is an element of the Fixed Assets
.
Postings using this subaccount are generated in the program automatically when recording the document Receipt (deed, invoice)
with a new type of operation
Acquisition of land
.

Quick access to this type of receipt document is provided from the OS and intangible assets section using the hyperlink Acquisition of land plots

.

Type of operation Acquisition of land plots

is intended to simultaneously reflect the receipt and acceptance for accounting of land plots, the initial cost of which is formed without additional costs for their acquisition (for example, without taking into account the state duty paid).

Document form Acquisition of land plots

simplified as much as possible, since for land plots it is not required to indicate the method of reflecting depreciation expenses, depreciation group, service life, VAT rate and invoice from the supplier. In the tabular part you only need to indicate the name of the purchased object and its cost (Fig. 1).

Rice. 1

To quickly enter a new object, simply enter the name of the land plot in the appropriate field and select the Create: command. At the same time, the directory Fixed assets

does not open, but the details are automatically filled in:

By default, in the Account field of the tabular part of the document, account 01.01 “Fixed assets in the organization” is indicated. If documents for registration of ownership rights have not yet been completed, then in the Accounting account field you should indicate account 01.08 “Real estate objects for which ownership rights have not been registered.”

After posting the document, accounting entries are generated:
Debit 08.01.2 Credit 60.01
and
Debit 01.08 Credit 08.01.2
- for the cost of acquired land plots.

For tax accounting purposes for income tax, the corresponding amounts are also recorded in the resources Amount NU Dt and Amount NU Kt.

If an organization applies the simplified taxation system (STS) with the object “income minus expenses”, then entries are entered into special registers for the purposes of the tax paid in connection with the application of the STS.

In addition to movements in accounting and tax accounting, the document also generates entries in the periodic information registers of the OS accounting subsystem, reflecting information about the land plot.

We remind you that for the purpose of calculating land tax, the information register Registration of Land Plots is intended to reflect information on the state registration of land plots and their deregistration. Access to the specified register is carried out both from the fixed asset card (hyperlink Register) and from the Main section (Taxes and reports - Land tax - Registration of land plots).

Calculation and accrual of land tax are automatically performed at the end of the reporting period by a routine operation with the type Calculation of land tax, which is included in the Month Closing processing.

In accounting, a land plot recorded on account 01.08, after receiving title documents, must be recorded on account 01.01.
To do this, use the Transaction document (section Transactions - Transactions entered manually) and enter the accounting entry: Debit 01.01 Credit 01.08
- for the initial cost of the object.

For tax accounting purposes for income tax, the corresponding amounts must be entered into the Amount NU Dt and Amount NU Kt resources.