Property tax when purchasing an apartment

Author: Ivan Ivanov

One of the most ancient taxes, which was known back in the Roman Empire, is on property. Previously, this fee was levied only on people (regardless of class), that is, individuals.

Now payers are both individuals, that is, ordinary citizens who have property, and legal entities. The main condition is the presence of registered property.

Direct (that is, emanating directly from the taxpayer) tax is imposed on the property of both individual citizens and organizations. When paying, there are no authorized persons, who are called tax agents in the documents. The advantage is that organizations and citizens act directly, without intermediaries.

For individuals

Personal property tax is local. The money collected from this payment is sent to the local budget. But responsibility for tax collection and the entire collection mechanism also lies with local authorities. They also establish property tax benefits.

Each local legislative body develops and adopts laws that will not contradict federal ones, but will take into account local characteristics. The amount of each tax depends on the object of taxation.

In the case of this tax, such an object will be:

• an apartment that is the property of the payer;
• owner-owned house;
• room in a dorm or apartment;
• dacha owned;
• garage or shed, registered building;
• any building or share in the ownership of any premises or structures.

The establishment of property tax is a complex financial scheme, which is based on the cadastral value of an apartment, house or other object. The payment rate is determined by local self-government bodies in accordance with the law of the Russian Federation “On taxes on property of individuals”.

Cadastral valuation was introduced in 2012. And from 2020, property tax began to be calculated not as before - based on the inventory value. Now the basis for this is the cadastral value.

The difference is that the price according to the cadastral valuation is closer to the market price, and therefore more expensive. It was more profitable for the state not to raise the percentage of the tax, but to replace the basis for calculating the tax.

Depending on the cadastral value, the law determines the “ceiling” of the interest rate for this tax. Local authorities may deviate from the recommended figure, but not exceed it. If the value of the property does not exceed 300,000 rubles, then the tax will be up to 0.1%, for a value from 300,000 to 500,000 rubles, the payment will not exceed 0.1-0.3%, over 500,000 rubles - 0.3- 2.0%.

Property tax depends on the following components:

• the value of the property recorded as a result of the state cadastral valuation;
• category of taxable object;
• location of the house, cottage, etc.

There are benefits for this payment for pensioners, disabled people, etc. These benefits for certain categories of citizens are reflected in tax legislation. Local authorities may add to this list at their discretion.

To receive the benefit, you must personally apply to the tax office and provide all the necessary supporting documents.

Tax on a new apartment for the first three years

Tax rates will be set by local authorities depending on the applicable procedure for determining the tax base. The bill also retains existing benefits, but sets a limit on these benefits to one object of each category. For owners, a tax deduction is provided in the amount of the cadastral value of 20 square meters. m for an apartment, 10 sq. m - for a room, 50 sq. m - for a residential building.

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For legal entities

The Tax Code of the Russian Federation specifies the main provisions on the property tax of legal entities. The interest rate, nature of payment calculation, preferential categories are determined by the state. All other nuances are the responsibility of the regional or regional legislative authority, because this payment is considered regional. Its final size, taking into account federal laws, is also determined in the regions.

The Tax Code of the Russian Federation establishes a maximum amount that regional authorities can change, but not more than 2.2%. The object of taxation is the property of enterprises and organizations on the balance sheet.

As with individuals, the basis for calculating property tax is the cadastral value of the property. Legal entities, through their representatives, provide a report to the tax authorities in the form of a declaration.

According to the laws of the Russian Federation, property tax can be charged:

• for Russian legal entities: real estate and movable property that an enterprise or organization possesses as property or other right;
• to foreign companies in Russia: property that is classified as fixed assets or received under a concession agreement.

Complete information on property taxes for 2020 can be found at this link.

When do apartment taxes begin to be sent in 2020?

The maximum rate on it can be up to 1.1%. The increase in UTII affects not only medium and large businesses, but also small entrepreneurs, as new coefficients are introduced for calculating this type of tax.

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This rule is relevant for both old-age pensioners and military pensioners. They will not be able to afford the maintenance of expensive housing, so many will look for new buyers or rent out rooms.

Tax payment receipt

A tax notice is received approximately 30 days before the payment is due. It indicates the object of taxation, the amount of tax, the characteristics of the object (financial), and the date of payment.

Methods of obtaining

How can you receive a notification:

• by mail (registered), 6 days from the date of sending it is considered received;
• by email;
• personally to an individual or his representative;
• through the taxpayer’s personal account;
• through MFC.

Any tax must be paid within one month from the date of receipt of the tax notice, unless a different period is specified in the documents. The notification itself must be sent no later than 1 month before the due date for payment of property taxes.

If the total amount of property tax does not exceed 100 rubles, no notification is sent. Also, a tax notice is not sent if you have a benefit.

If the receipt has not arrived

It may happen that property owners do not receive a receipt when they should.
In such cases, you need to contact the tax service yourself. If you do not receive a notice, there are several ways to pay without having to wait for late property tax penalties and interest to accrue. If you ignore the payment of payments, this threatens to collect the debt in court.

If a situation arises where, for some reason, a tax receipt has not arrived, you need to take action immediately.

1. Contact the tax office at your place of residence or place of registration of property for notification. The same request can be sent through your personal account or the official website of the Federal Tax Service of Russia www.nalog.ru.
2. Provide information to the tax office about the existence of real estate objects. This must be done before the end of the year following the tax period. The message must be confirmed by documents and their copies, which can be sent to the tax authority by registered mail.

If the receipt did not arrive due to technical reasons, that is, due to the fault of the post office, then you can contact the tax service at the place of registration of the property with your passport and TIN number. You can do the same if you have moved to a new place of residence and the tax service has not yet had time to react to this.

If you lose your receipt at the post office, you can fill it out yourself; to do this, you need to find out the following details:

1. OKATO.
2. KBK.
3. TIN.

When is Apartment Tax Due 2020?

A unified methodology for conducting cadastral valuation will help avoid mistakes and reduce the number of requests from citizens to change it. Calculation according to the new rules, on the one hand, will increase the tax burden on citizens, this will be especially noticeable for the middle class.

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In addition, now, according to Part 3, Clause 4, Art. 52 of the Tax Code of the Russian Federation, in cases where the amount of taxes calculated according to one notification for a tax period is less than 100 rubles, it is not sent to the payer at all - this is not profitable from an economic point of view.

Paying tax without a receipt

It will take much less time to pay property taxes online, and you can use this service at any time, even at night. There are also no weekends or holidays on the Federal Tax Service website.

Another advantage is payment without commissions, which is very profitable. It is very convenient to use a personal account for individuals on the website and pay taxes using simple tips.

You can pay using the State Services portal https://www.gosuslugi.ru/, where you can choose a profitable payment method.

Let's take a closer look at both options for paying property taxes via the Internet.

Federal Tax Service website

• you need to register on the site by entering your data;
• as a rule, in order to confirm registration, you need to contact the tax office with your passport and TIN;
• enter the details and find the tax;
• enter your bank card number and make the payment;
• Once the transaction is complete, you can print your receipt.

State Services Portal

• on the website gosuslugi.ru in the upper right corner we find the “Personal Account” button;
• enter the password, after which your last name will appear in the place of “Personal Account”;
• We pay tax using a card.

other methods

Currently, it is possible to quickly pay property taxes in multifunctional centers.
MFCs were created quite recently for the convenience of servicing the population on the “one window” principle, which allows you to quickly get what you want without going through different offices. Multifunctional centers were created to relieve the workload of government agencies and improve the quality of services. The main conditions for paying the tax are the availability of documents and the city center itself.

The documents required are the same as those required by the tax service: passport, tax identification number, proof of property.

Property tax when purchasing an apartment

Purchasing real estate is a joyful event in the life of every person. However, we should not forget that along with the apartment the buyer “acquires” a number of obligations. One of them is paying property taxes. Let's look at how to calculate property tax when buying an apartment in 2020.

Property tax for individuals and its calculation when purchasing real estate

Until the debt is fully repaid, the rights of the home owner are significantly limited. Without the bank’s consent, he cannot not only sell the apartment, but also rent it out, register other tenants, etc. In this regard, the question sometimes arises: if the owner’s rights are so “reduced” during the term of the mortgage loan, does he need to pay property tax?

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Letter of the Ministry of Finance of the Russian Federation dated September 18, 2009 No. 03-05-06-01/220 says that the obligation to pay tax arises from the beginning of the year that follows from the moment of construction or acquisition of the property. To the extent that ownership of real estate arises from the moment of state registration of such rights, the basis for registering ownership rights with a participant in shared construction are documents confirming the fact of the emergence of the property: commissioning, acceptance certificate. However, when alienating such property under an assignment agreement, there are several nuances. Unless otherwise regulated by the agreement, the right to the property can be assigned to another shareholder. Before assigning the right of claim, this must first be agreed with the developer (again, if there is an agreement). In an assignment agreement, the assignor receives income. Consequently, he is obliged to pay personal income tax in the amount of 13%. In this situation, the Tax Code offers two options for reducing the tax burden:

1. cadastral value of an apartment up to 10 million rubles (inclusive) – 0.1%;
2. if over 10 million rubles up to 20 million rubles (inclusive) – 0.15%;
3. if over 20 million rubles up to 50 million rubles (inclusive) – 0.2%;
4. if over 50 million rubles up to 300 million rubles (inclusive) – 0.3%.

Natalya Kruglova, General Director of Metrium Group, member of the CBRE partner network, answers:

The taxpayer for this type of tax is individuals who own the ownership of an apartment. Thus, for the calculation and payment of tax for an apartment in a new building, a participation in shared construction agreement concluded with the developer is not enough. Two other prerequisites:

The exact deadline for calculating property tax for individuals is not provided for by tax legislation. In accordance with Article 408 of the Tax Code of the Russian Federation, citizens are exempt from independently calculating this payment - they do not need to calculate the tax base, monitor changes in coefficients and look for rates in local legislation, the Federal Tax Service will do all this for them.

Tax on - property from - new apartments

To calculate the tax, the cadastral value in force as of January 1, 2020 will be used. That is, if you, for example, have a cadastral passport ordered 3 years ago, the value indicated in it may no longer be relevant. But this is not scary, since the tax authorities calculate the tax for you. And they have access to the current cadastral value of the apartment.

Why is there no tax notice in 2020?

You can find out the cadastral value of your apartment, for example, on the Rosreestr website in the service “Reference information on real estate objects in the Easy to do this mode by cadastral number (it is indicated in the certificate of state registration of ownership of the apartment) or by the address of your apartment.

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The calculation formula for the transition period is described in detail in Article 408 of the Tax Code of the Russian Federation. It follows from it that not only the cadastral value, but also the inventory value is taken into account. The formula uses a reducing factor, the need for which will no longer be necessary by 2020.

When is property tax calculated and what is the payment deadline for individuals?

Under the standard procedure, individuals need to pay property tax once a year - the entire amount is paid for the entire previous period without any advance or quarterly payments. But tax legislation regarding the procedure and timing of payment of property tax for individuals allows payment in installments under one condition - the last payment will be made before the due date. For example, if you cannot pay the entire amount at once, you can split it up an arbitrary number of times, independently deciding how many times a year to pay, and transfer money in a convenient manner, but by December 3 of the current year you must pay off the entire accrual.

When is personal property tax calculated?

Real estate tax comes in the form of a single notification - the notification will indicate all the property obligations of the person: if there is land - land tax, if there is a car - transport tax. The notification is a table indicating the tax base, rate, and accrued amount.

1. If the apartment was purchased in 2020 or later, the minimum tenure is 5 years. When selling in 2020, you will have to file a declaration and calculate personal income tax.
2. In 2020, the minimum period for such apartments, rooms and houses will be reduced to 3 years.
3. The reduction in the period will only affect the sale of a single home. At the time of the transaction, there must be no other apartment in the property.
4. If more than one home is being sold, the minimum period will still be 5 years.
5. But if a new apartment was bought within 90 days before the sale of the one on which the tax is calculated, the minimum period will be 3 years. Let’s say you bought your first apartment in January 2020. In October 2020, we bought another apartment. In January 2020, the old one can be sold without tax. The minimum tenure for it will be 3 years, although at the time of the transaction this is not the only housing.
6. For apartments purchased before 2020, the minimum tenure is 3 years even now.
7. If the apartment was inherited, as a gift from a close relative or through privatization, it can be sold without tax after 3 years. There is no requirement for a single residence.
8. When selling before the minimum period, you can apply deductions: 1 million rubles or actual purchase costs. This also works now. But a return will have to be filed even if the tax is zero.
9. The previous deadlines are now in effect. New conditions - only from 2020.

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