Each autumn owners of apartments, houses, country sites and other real estate receive annual notifications about the payment of property tax. How to correctly calculate the tax and how taxation will change in 2020 - we will tell in the material.
Since 2015, a phased transition is launched on real estate tax on individuals not on inventory, but according to cadastral value. The tax rate changed gradually with the settlement, in order to completely switch to a new taxation system for 5 years.
In 2020, the transitional period ends, the tax on immovable property of individuals will be charged in full.
What property should pay tax for?
Property tax pays all owners of real estate. The list of objects attributable to real estate is given in Art. 130 Civil Code of the Russian Federation. It is quite logical that this list will enter the house, garage, land plot.The object of taxation is recognized:
- Residential building (including located on the land plot provided for conducting personal subsidiary, country farm, gardening, gardening, individual housing construction).
- Apartment or room.
- Garage, machinery.
- Unified real estate complex.
- Object of unfinished construction.
- Other building, building, construction, room.
Any right to real estate, which is the object of taxation, must be recorded documented. Taxes on generalic property in apartment buildings owners of apartments do not pay.
How to find out what tax is accrued?
The federal tax service every year in the second half of the year charges fee for real estate facilities. Owners of houses and apartments send a notice of the need to pay tax over the past reporting period. A letter from the FTS comes either by mail or in the personal account on the tax service website. The personal account of the taxpayer provides an opportunity to receive up-to-date information about property and vehicles, about the amounts of accrued and paid tax payments, the presence of overpayments; Payment for tax charges, fill in the form of 3-NDFL form and monitor the status of its desk check; Contact tax authorities without a personal visit to the tax inspection.
A similar service exists on a single portal of public services, it is called "Learn Your Debt". Also check the availability of information on tax debt can be in the bank of these executive proceedings of the Federal Bailiff Service.
Given the general trends, tax notifications on paper will be sent only to certain categories of taxpayers: persons with disabilities I and II of disability groups; disabled since childhood, disabled children; pensioners; Individuals living in areas removed from communication networks. For more tax notice in paper format, you can contact the tax inspectorate personally.
From 2018, a proactive procedure for providing tax benefits for property taxes is used - the tax authorities themselves make a discount when calculating, using their beneficial information from them.
How has the tax calculation changed?
The main change that occurred with the calculation of the property of immovable property of individuals is to transition from the assessment of real estate on the inventory value to the use of cadastral value when determining the taxable base.Cadastral cost is the cost established as a result of a state cadastral assessment at the date of this assessment. Cadastral assessment is carried out according to a single technique throughout Russia. Perhaps the algorithm will be developed for automated estimation of the value of the property.
The calculation of cadastral value is based on a comparative approach, based on the price of transactions with similar objects on a particular territory. This calculation of cadastral value is different from the calculation of the inventory value, where the main factors are the material of the walls and age.
You can learn the cadastral value of your apartment or cottage through the Personal Cabinet Rosreestra or Federal Tax Service. In addition, there is a tax calculator on the tax service website; Also the cadastral value of the object is displayed on a public cadastral map.
What if the cadastral value of the object is overestimated?
If the qualitative or quantitative characteristics of the taxation object changed, the cadastral value will be corrected.
What if the cadastral value of the object turned out to be overstated? Individuals have an effective tool - collective claims. On this path, the owners of land plots and suburban real estate have already passed several years ago, when the new rules of cadastral accounting were entered.
In the case when the cadastral value is changed on the basis of a court decision, the information about the changed value will be taken into account from the date of commencement of the application of the challenged cadastral value when determining the tax base.
There is another option to change the taxable base - when the cadastral value was overestimated or understated as a result of a technical error. When fixed in EGRN, this error change will be applied from the date with which information about erroneous cadastral value was made.
The changed assessment will be applied not from the year of submission of an application for challenging, but from the moment the error is detected in the assessment of the property, this is fixed in Art. 409 of the Tax Code of the Russian Federation. Thus, the legislator, correcting the error of the appraisers, allows taxpayers to reduce the tax amounts in the past periods (if the cadastral value of the property turned out to be overstated).
What is the tax rate?
The tax rate is the percentage of the tax base (value of the taxation object), with which the amount of tax is calculated. Basic rates are established by the Tax Code of the Russian Federation.Based on basic rates, each region has the right to establish its own territorial rates. At the same time, the basic property of property tax can be reduced to zero or increase, but not more than 3 times.
Taxation rate 0.1% for residential facilities in different regions varies from 0 to 0.3%.
Tax rates under Art. 406 of the Tax Code of the Russian Federation:
- Up to 0.1% (for residential buildings and residential premises, unfinished residential buildings, garages and machinery).
- Up to 2% (for non-residential premises, which are used to accommodate offices, trading facilities, catering facilities and domestic services, as well as objects, the cadastral value of which exceeds 300 million rubles).
- Up to 0.5% (for other tax objects).
Please note: for commercial real estate objects, the procedure for calculating the tax is no longer dependent on their affiliation to individuals or legal entities. In any case, the tax rate on such an object will be 2%, there are no benefits.
In what cases and for whom is the benefits?
In some cases, for some categories of taxpayers, benefits are provided. Please note: immovable property benefits are provided only with respect to real estate unused for business activities. In this case, the benefits applies only to one object of each species.The beneficiaries are combined into two list. In art. 407 of the Tax Code of the Russian Federation are listed by those who federal legislation fully relieves from the payment of tax. This category includes, for example, the Heroes of the USSR and the Russian Federation, the disabled I and II groups, the participants of the Great Patriotic War.
The second list of beneficiaries form at the region level. A complete list of preferential categories and the size of benefits can be found on the website FTS.
The tax for the child, which is the owner or the co-owned property of the property, pay parents; The right to benefits on this tax has disabled, and in some regions and orphans and minors in large families.
Notification of benefit
Please note: the benefits are applicable, which means that taxpayers themselves must notify the Tax Inspectorate on Objects in respect of which tax breaks will be applied. The deadline for submitting such notice - until November 1, the year, which is a tax period. The form of notification is on the website of the Federal Tax Service, and the application itself can be sent through the personal account of the taxpayer, the postal report to the tax inspectorate or to file any tax inspection personally.
If the tax authorities have information about the presence of a taxpayer benefits, tax is automatically calculated in a reduced size. If for some reason the benefits were not provided, it is necessary to contact the tax inspectorate with a statement.
You can do this at any time, the application is given once, you do not need to confirm the benefits. If you have several objects of one species (two apartments, for example), in the statement must be clarified, which of them you choose as a preferential. If necessary, a preferential object can be changed by contacting the appropriate application to the tax authority until December 31 of the year for which the tax will be accrued. If the object in the application is not specified, the real estate with the highest value will automatically be selected when calculating the tax. If the application from the taxpayer has not been received, the deduction will be applied automatically in relation to one land plot with the maximum amount of land tax. If a person who has the right to deduct, previously used tax breaks, deduction on real estate tax will be applied automatically on the basis of tax information available, without the need for additional taxpayer appeals.
If the real estate object ceased to exist, the tax cease to charge from the first day of the month of death or destroying property, which the taxpayer should apply to the tax authority at the place of residence.
How is the tax deduction calculated?
The size of the real estate area on which the taxable base can be reduced is enshrined. The right to tax deduction has any owner of housing for each object belonging to him. His accounting occurs automatically.
Tax deduction varies for different real estate objects: for the house it is 50 m² (for part of a residential building - 20 m²), for the apartment - 20 m², for the room - 10 m². Transfer from the legal to Russian. The owner of a country house of 50 m² tax does not pay, and the owner of a house of 100 m² will pay a tax for 50 m².
How to calculate the tax on property of individuals?
The amount per year depends on the rate and tax base. The rate is determined by law and regional authorities. Tax base is the cost of the object. A tax calculator who will help calculate the amount of tax on the apartment, is located on the FTS website, the formula is also given in the formula.Example of calculating the tax for an apartment area of 54 m2
Consider the tax on the example of an apartment of 54 m², which was owned by two owners all year. Cadastral value will be considered equal to 5 million rubles. The deflator coefficient for 2019 is equal to 1.518. The tax rate established by regional tax legislation is 0.1%.
Calculate the size of the cost of 1 m² of our real estate in cadastral value. 5 000 000: 54 = 92 593 rubles.
Calculate the area of the room that is taxed. To do this, we reduce the total area of 20 m². After deduction, the apartment area is 34 m².
We consider the tax base. For this price of 1 m² multiplied by the taxable area of the apartment. 92 593 × 34 = 3 148 162 rub.
Calculate the total amount of tax, multiplying the value of the taxable base on the value of the tax rate, that is, by 0.1%. 3 148 149 × 0.1% = 3148 RUB.
We will assume that in the region where our real estate is located, the tax on cadastral value is considered to be the fifth year, that is, we will not consider the downward coefficient.
Since we have two owners, each of them will pay half the tax amount (if the property belongs to them in equal shares).
So, the tax amount for each of the owners will be equal to 1574 rubles.