Why is the mortgage tax not received?

Do I need to pay tax on an apartment if it is purchased with a mortgage? On the one hand, the property does not belong to you completely, because the loan has not yet been repaid. On the other hand, this real estate has a special legal status described at the federal level.

According to Russian legislation, paying taxes is an annual obligation of all individuals who own real estate.

Next we will talk about how the tax on an apartment with a mortgage is paid, what is its size, what are the features of fulfilling tax obligations, is it possible to make payments via the Internet, is it possible to avoid paying property tax and who is officially exempt, are there any benefits, pay Is there a tax for pensioners?

Features of apartment tax in a mortgage

The Tax Code of the Russian Federation lists categories of persons exempt from paying taxes . Penalty measures have also been established for those who evade prescribed payments or have debt.

If you are in doubt whether you need to pay property tax if the apartment is mortgaged, read Article 400 of the Tax Code of the Russian Federation. Citizens who purchased real estate under a bank loan program are required to pay tax on an apartment with a mortgage.

Homeowners are required to make a fiscal payment based on the cadastral value of the home. Payment must be received no later than October 1, otherwise the payment will be considered late.

Houses, apartments, garages, rooms, cottages, other buildings and premises, shares in a property acquired with a mortgage are subject to taxation.

Legal status of housing

The apartment, the payment for which was made using credit funds, according to the law and the standard mortgage agreement, becomes the property of the borrower. But at the same time, it is pledged to the bank. Sometimes in such situations there is confidence that if the property is pledged, then until the debt is repaid, it belongs to the creditor. This is not true.

Is property tax paid if the apartment has a mortgage? An apartment purchased with a mortgage is the property of the borrower, therefore, he needs to pay property tax on it.

When registering a purchase and sale transaction with an encumbrance in the form of a mortgage, a record is made in the Unified State Register that this property is actually pledged to the bank, but is owned by the borrower.

This right of ownership is limited: the object cannot be sold without obtaining permission from the bank. However, according to the law, the borrower becomes the owner, and he is obliged to bear all financial expenses arising on the basis of this property right, including paying property tax for individuals.

Income tax and deductions when purchasing an apartment with a mortgage

The law provides for tax deductions when purchasing housing, but not all citizens of our country can take advantage of this right.

The maximum deduction in 2020 is set at 13% of 2 million rubles . At the same time, it is allowed to purchase one premises from 2 million rubles, or several at a lower cost.

Homeowners must be employed and receive official income, since tax preferences in the form of deductions are formed from income payments that citizens transferred for the previous period.

If the salary is less than 2 million rubles. per year, you cannot receive a deduction in a single payment . A citizen can only return the amount that he paid earlier.

Apartment owners have the right to submit documents each year to claim payments as part of the tax deduction. To receive larger amounts, it is recommended to submit documents once every 3 years.

Do I need to pay real estate tax if the apartment has a mortgage?

In Article 400 of the Tax Code of the Russian Federation, property tax payers indicate persons who have objects of taxation on the basis of property rights. Among the objects are apartments, shares in them, and rooms. Thus, according to the general norms of the law, if the apartment has a mortgage, you must pay property tax.

Even if the apartment is pledged to the bank, you need to pay tax, because in fact it belongs to the person who bought it - he owns it and uses it, and when he buys it, he will be able to fully dispose of it.

From the point of view of property tax for a mortgage, there are no benefits or preferences for citizens, except for a general deduction of 20 sq.m under Article 403 of the Tax Code of the Russian Federation for property assessed at cadastral value, but from the point of view of personal income tax, every Russian paying income tax tax, can return 13% when purchasing or constructing housing, incl. for mortgage repayment costs.

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Features of property tax

Despite the fact that an apartment purchased with a mortgage is collateral, the owner is obliged to pay the state and municipal fees accrued on it.

In fact, such an apartment is considered the property of an individual, and the tax authorities impose certain obligations on such property.

Property tax is calculated depending on its value . These requirements are determined by the current provisions of the Tax Code of the Russian Federation.

The Federal Tax Service must send notifications about the need to pay taxes. It is not necessary to make a payment until you receive the document.

If the notification was not received or arrived late, there should be no negative consequences . In this case, it must be indicated that the absence of a notification is due to the fact that tax officials did not send it, and it was not lost in the mail or was removed from the mailbox.

But citizens themselves should not treat this responsibility negligently, otherwise fines will be imposed . The amount of the first fine will be 20% of the original amount of property tax; a repeated violation will entail a penalty of 40%. Fines are imposed for missed payments - this is a month from the date of receipt of the notification.

Property tax

Each owner of real estate is required to pay a tax, which is calculated depending on the value of the relevant property. The same rule applies to residential premises, apartments and private houses.

You should not treat this responsibility with negligence, because if you do not pay the established property tax on an apartment for some time, then fines will be imposed in the future, which does not seem desirable. The amount of the fine is about 20% of the original tax amount, and in case of repeated failure to pay the amount will be 40%.

Fines are imposed for the fact that the taxpayer missed the deadline during which he was supposed to fulfill his tax obligation. As a general rule, the period for fulfilling such an obligation is one month from the moment the notification was received and the declaration was filed.

According to the current Russian tax legislation, all taxpayers must submit returns by April 15.

However, the presence of a notification from the tax service is not a mandatory factor. It may get lost in the postal service or simply not be sent due to the negligence of tax officials. Such circumstances are not grounds for releasing the taxpayer from liability. Unfortunately, tax officials are not negligent in the procedure for assigning fines.

Tax status of an apartment with a mortgage

Housing purchased under the mortgage program has a special legal status. This is due to the specifics of the mechanism for regulating legal relations in the field of mortgage lending.

An apartment with a mortgage has the following features:

this housing has not been fully paid for by the buyer, therefore it has an intermediate status of collateral;
Despite the mortgaged status, the apartment is considered the property of the person who purchased it on credit. It can be used and, to some extent, disposed of;
if you miss the deadline for paying the next mortgage payment, the apartment will be transferred to the lender to pay off the debt;
the apartment is the property of the borrower, so tax on it is paid in accordance with the general procedure.

Tax and mortgage

According to Russian legislation, paying taxes is the annual obligation of every individual who owns real estate. The Tax Code of the Russian Federation contains a description of the category of persons who are exempt from paying it. He also established penalties for those who evade payments and debtors. Thus, a citizen who has purchased real estate, according to Article 400 of the Tax Code of the Russian Federation, is obliged to pay tax on the acquired property to the state.

Each individual who is a home owner is recommended to make a fiscal payment based on the cadastral value of the existing property within the established time frame, namely, no later than October 1 of the current year, to pay a visit to the tax office. If you do this later, the payment will be considered late.

The main question of interest to citizens in this case is: is property tax paid if your apartment is under mortgage? The Russian Ministry of Finance gives an unequivocal answer: yes, it must be paid without fail.

The following are subject to taxation:

Houses;
apartment;
garage;
room;
country house;
other buildings and premises.

In addition to real estate owned entirely, shares in the property owned are also subject to taxation. Regardless of the encumbrances that a particular real estate property has, each owner is required to pay tax on it. And a mortgage loan in this case is no exception.

Notice of payment of property tax

A notification from the tax authorities about payment of property tax must be drawn up in the form approved by Order of the Federal Tax Service dated September 7, 2020 No. ММВ-7-11/477. By Order of the Federal Tax Service No. ММВ-7-21/8 dated January 15, 2020, adjustments were made to it.

The main innovation in the new form of notification of the calculation of property contributions is changes in the procedure for generating the form in the event of a need to recalculate the previously established contribution amount.

Preparation and distribution of notifications is carried out only for those addressees affected by the recalculation, and not for all taxpayers living in a given region.

When recalculating, the notification form shall indicate the following information:

the amount of the previously accrued amount;
amount of reduction or additional payment.

Options for delivering notifications have also been added. The document can be sent in the following ways:

at the taxpayer's postal address;
by email - for individuals with a personal taxpayer account.

Why doesn't the mortgage tax arrive?

Loans allow them to explore new areas of business and make huge profits. It is not difficult for large companies to repay a loan with all interest, but nevertheless, loans provide an opportunity to gain time for the development of alpha bank credit with goods without spending equity capital.

Despite the status of mortgaged property, such real estate is considered the property of the person who bought it on credit. To do this, you just need to go to the cash register window with a receipt, passport and the required amount. The tax on an apartment with a mortgage does not arrive. In the case where the corresponding notification from the Federal Tax Service did not arrive or the tax arrives late, there will be no negative consequences for citizens.

Deadlines for paying taxes on an apartment with a mortgage

Property tax must be paid at the location of the taxable property . Every year, the Federal Tax Service sets deadlines for payment of contributions to individuals and legal entities. Previously, property contributions were made before October 1 based on accruals for the previous year.

In 2020, the deadlines for transport and property taxes were shifted. Now you need to pay off received notices before December 1. The specified period is valid for all subjects of the Russian Federation.

Legislative provisions allow the payment deadline to be postponed if the taxpayer promptly sends an application to the regional inspector with such a request. For a positive decision, the application must indicate the reasons for postponing the payment deadline. The maximum transfer period is also set at 1 year.

If the deadline for paying property tax is violated without sufficient grounds, the property owner will also have to pay a penalty for the entire amount of the arrears.

Who pays property tax if the apartment has a mortgage?

An apartment with a mortgage is taxed, and the payer is the owner. If a commissioning act is issued and a transfer deed is concluded, then the buyer and debtor of the bank become the owner, and before the apartment building is put into operation, the developer is recognized as the owner - he will receive letters from the Federal Tax Service.

Important! The payer needs to pay attention to Article 407 of the Tax Code of the Russian Federation and local legislation - perhaps he is among the beneficiaries who, by submitting an application, are completely exempt from paying tax. Federal beneficiaries are pensioners, disabled people, veterans and combatants, victims of the Chernobyl accident, etc. Most municipalities include military personnel, low-income citizens, and parents of large families among the beneficiaries.

Do I need to pay tax on an apartment purchased with a military mortgage? Property tax for a military mortgage is calculated in the same way as for a civilian one, but military personnel often have local benefits - you need to focus on territorial legislation.

Property tax amount

In accordance with Article 32 of the Tax Code of the Russian Federation, property tax is calculated based on cadastral value. Its value is approved at the local level of each region.

In 2020, tax legislation has undergone many significant changes. The procedure for calculating property tax has also changed. By 2020, the new order and the transition to a new calculation system will have to be implemented throughout the Russian Federation.

The tax amount based on the cadastral value is calculated using the following formula: (Cadastral value – Tax deduction) × Share size × Tax rate.

You can obtain information on the cadastral value of property on the Internet. To do this, you need to know the cadastral number of the object or its actual address.

Next, go to the Federal Tax Service website https://www.nalog.ru, select property tax, your region, enter the number and get information about the value of the property.

In the same way, you can clarify the amount of tax for the previous tax period and find out how it was calculated: according to inventory or cadastral value. If according to the inventory, the program will prompt you to enter not the cadastral number, but the inventory value.

You can find out the cadastral number on the Rosreestr website https://rosreestr.ru in the reference information section at the registration address of the property.

The tax amount varies from 0.1 to 2% depending on the region, owner status, and type of property. The exact cost can be clarified at the regional tax office.

Calculation of the final amount involves the following steps:

Calculating the cadastral value of the property by dividing the total amount by the taxable area.
Calculation of deductions due to a citizen by law.

The amount of the second point is subtracted from the amount of the first point . Contributions are calculated based on the inventory price of the property. The amount of the tax fee is calculated in accordance with three main indicators: this allows you to determine the amount of payment as accurately as possible.

The final indicator is reduced by the size of the correction factor: this allows for a gradual increase in property collection. In 2020, the coefficient was 0.6, in 2020 - 0.8, from 2020 citizens will have to pay 100% of the accrued fees.

Apartment with a mortgage does not pay property taxes

Why are apartments in Russia so expensive? Taxes when buying and selling housing: 23 useful articles. The editors reserve the right to select topics from among the questions sent by users. What to do? Property tax notices have not arrived for three years. What should we do in this case? How to find out about debt? Yulia Dymova, director of the Est-a-Tet secondary real estate sales office, answers: Property tax is paid by each copyright holder.

There is no apartment tax

You should also be aware that there is a statute of limitations for these payments, which is three years. If a person has not received tax notices for more than three years, then the government agency can demand payment of taxes only for the last three years. Tax refund when buying a home.

To receive a receipt in electronic form, which can then be printed, you need to enter the following information in a special form on the website:

type of tax liability – property tax;
the address of the relevant object that is subject to tax;
payment type – tax;
amount of tax liability.

Thus, the tax obligation for each periodic tax assessment period must be fulfilled before the last day of the specified period. Since 2020, this day has been set on December 31. It was previously set on November 1st. For this reason, even in the absence of notification, the taxpayer must take measures to fulfill his obligation before the specified date.
If the taxpayer does not receive a notification from the tax service by December 31, he is obliged to report this to the nearest tax office. It is possible that his property was not taken into account by the tax authorities or was simply not included in the register of taxpayers for the corresponding year, for example, if it was purchased in the middle of the year.

How to pay apartment tax without notice?

send an application by mail using the approved form, which can be downloaded on the official website of the Federal Tax Service;
fill out the declaration form on the website itself;
by personally visiting the nearest branch of the Federal Tax Service.

In this case, the following rules apply for notifying the tax authority about the existence of a taxable object:

for one such object, an application is submitted once;
The application must be accompanied by copies of documentation that confirms the right of ownership of the taxpayer.

pensioners, including those with disabilities (groups 1 and 2);
members of military families with survivor benefits;
with disability since childhood;
participating in the Second World War, other wars to protect the USSR, man-made accidents;
heroes of the USSR and the Russian Federation;
for military personnel with a service period of 20 years or more:
parents of a child with a disability.

If a citizen has not received a receipt, it is possible to find out about the debt on the government services portal (if registered). In this case, you need to go to your account, select the “. Here you can find out information about your debt and pay it off immediately.

Availability of tax benefits

Innovations in tax legislation in 2014 determined the gradual increase in the rate and the methodology for calculating it. When making calculations, a transition is made from inventory valuation of property objects to cadastral valuation. The change in calculations is due to the opinion that the latter more accurately determines the market value of the property at the moment. It was decided to carry out the transition to a new calculation method in stages, since the previous method (technical inventory) valued real estate lower. For this purpose, correction factors are applied that reduce the final tax amount. However, their use is allowed only for 4 years, after which the calculation is carried out without taking them into account.

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If desired, ask department specialists to send notifications in paper form. Through your Personal Account, you can also inform the Federal Tax Service about the emergence of new taxable real estate in your ownership - if this is required according to the scenario reflected in paragraph 2.

Procedure for fulfilling tax obligations

The tax amount is determined in accordance with the cadastral value of the property. If you have not received a notification or the indicated amount seems too high, contact the cadastral service and clarify the cost of the object.

Knowing the amount of the tax fee, you can pay it at a bank, tax office, via the Internet, a payment terminal or private specialists.

Upon receipt of a notice at home, you must pay the amount indicated on the form at the nearest bank branch. Payment is accepted in cash or by transfer.

When contacting the tax authority, a specialist will calculate the required amount and issue a receipt for payment. It is recommended to keep the receipt to avoid misunderstandings in case of penalties.

Payment via the Internet

Payment of property taxes online is available to all citizens . However, a number of conditions must be met. Upon receipt of a notification from the tax service, payment is made through online banking, if your bank offers this option.

The procedure for fulfilling tax obligations via the Internet begins with registration on the tax service portal . To do this, you must enter your passport data and taxpayer identification number. Your personal account indicates the amount of tax collection that the tax service specialists made for you.

If you do not know the exact amount, you can send a request through the Internet portal to the tax office, and you will be given an answer regarding your tax obligations.

On the website of the tax service, you can independently calculate the amount of tax - a service with the appropriate algorithm is available.

The tax on the mortgage apartment does not arrive

Online payment is essentially available in any case. For example, upon receiving a notification from the tax authorities, you can make a payment through online banking, if the bank serving you provides such an opportunity.

Is property tax paid if the apartment has a mortgage?

By 2020, a full transition to the new system will be carried out in Russia. Against this background, requests for repeated examinations have become more frequent, establishing the real assessment and, accordingly, the value of real estate that is the object of taxation.

But it is possible that, due to technical failures and other circumstances, the Federal Tax Service will not have data on the real estate acquired by a citizen, which is subject to taxation by law. But in this case, the apartment owner should not ignore the current situation: by law he is obligated to inform the Federal Tax Service about the presence of taxable real estate (at least according to obvious signs) in his property. If a notification from the Federal Tax Service is not received by the end of November of the year following the one for which the tax should be calculated, the citizen is obliged to contact the tax authorities before the end of the year and inform them in the prescribed form that he owns a taxable property.

This is where the need to address the question arises: do they pay tax on an apartment if it is on a mortgage, but the loan has not yet been repaid and it can be taken away at any time if it is impossible to pay interest on the loan on time? Government authorities explained whether there is a tax on an apartment in a mortgage and what citizens can do in such a case.

Do they pay tax on an apartment if it has a mortgage?

If housing was purchased before maternity leave, then you can apply for a tax deduction on income received during the period between the purchase of housing and maternity leave. And if these incomes are not enough to receive the entire deduction, then the remaining portion can be received after returning to work. People who are not citizens of the Russian Federation, but officially live and work in the Russian Federation for more than 183 days a year (are residents), have the right to a property tax deduction. Property tax With a mortgage, property tax is paid on a general basis. There are no special features.

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Is it possible not to pay tax on an apartment with a mortgage?

There is no legal mechanism to avoid property tax. Within the framework of tax legislation at the federal level and regional regulations, certain categories of citizens have tax benefits or are completely exempt from them:

disabled since childhood, groups I and II;
pensioners;
Knights of the Order of Glory;
military personnel who retired due to age with at least 20 years of service;
heroes of the country;
military families who have lost their breadwinner;
WWII veterans;
spouses and parents of military personnel killed in the line of duty;
victims of the consequences of the accident at the Chernobyl nuclear power plant or at the Mayak nuclear power plant;
owners of outbuildings with an area of no more than 50 m² located in areas of vegetable gardening, horticulture, summer cottage farming, and personal farmsteads;
citizens using property for creative activities and as a cultural object.

Benefits at the local level are usually provided to large families and needy individuals . The exact list can be clarified at the regional tax service.

Benefits apply to only one property. Citizens of the Russian Federation are provided with tax deductions for apartments purchased with a mortgage.

Tax benefits for military mortgages

Military personnel serving under contract or with at least 20 years of service are eligible to receive a fiscal benefit equal to the amount of tax on a military mortgage loan.

To receive the benefit, you must provide the tax service with a certificate from a military unit indicating your personal data. If you do not contact the tax service in a timely manner, the right to a fiscal benefit is still retained, but recalculation is made for no more than 3 years.

Pension benefits

In accordance with Article 407 of the Tax Code of the Russian Federation, pensioners also have certain benefits and privileges when paying state duties on real estate. The right to reduced payments is granted only for one object.

If a pensioner owns several equivalent residential premises, which of them will be given a benefit can choose independently. Preferences are assigned upon availability of an application and title documents.

Apartment with a mortgage: tax specifics

If the apartment has a mortgage, is tax paid on it? As mentioned earlier, an apartment secured by a creditor bank has a special legal status due to the specifics of mortgage lending. Housing with a bank mortgage is characterized by the following features:

It has the status of collateral until the borrower fully repays all its obligations to the financial institution (mortgagee).
Delay in monthly payments on a home loan, that is, a delay in paying the mortgage installment, can lead to the repossession of the collateral apartment in favor of the mortgage lender.
If a citizen purchased this apartment under the terms of a bank mortgage, he is considered its owner, that is, he has the full set of rights provided for in this case - ownership, use, disposal. However, the ability to dispose of mortgaged property is officially limited by existing encumbrances due to its collateral status. Without the permission of the creditor-mortgagee, the borrower has no right to sell housing, donate it, change it, pledge it, and perform other actions (transactions, operations) that provide for the emergence of any rights to this property in third parties.
A citizen-borrower is obliged to promptly and fully pay property tax for his apartment purchased under the terms of a bank mortgage, since this housing is already his legal property, despite the presence of outstanding obligations to the lender. Taxation of mortgaged property is carried out on the general basis provided for by the relevant legislation of the Russian Federation.

Thus, a mortgage borrower who is still paying off a home loan for his own apartment should not relax prematurely. The presence of an outstanding credit debt to the mortgagee bank does not at all relieve a citizen from the legal obligation to pay the prescribed tax for the property that is secured as collateral.

Liability for non-payment

The absence of property transfers after the end of the established period entails the adoption of retaliatory measures:

accrual of penalties on the entire amount of debt - each day of delay is calculated based on 1/300 of the National Bank's refinancing rate;
a fine of 20% of the untransferred amount; in case of intentional and prolonged non-payment, the amount increases to 40%;
if there is no response from the taxpayer within 6 months and the debt exceeds the threshold of 3 thousand rubles. The Federal Tax Service files a claim with the court in order to forcibly collect the debt.

Failure to comply with a court decision may lead to the seizure of money savings and property, and the sending of a notice to the place of work.

AutoJurist legal assistance

He also established penalties for those who evade payments and debtors. Thus, a citizen who has purchased real estate, according to Article 400 of the Tax Code of the Russian Federation, is obliged to pay tax on the acquired property to the state. Each individual who is a home owner is recommended to make a fiscal payment based on the cadastral value of the existing property within the established time frame, namely, no later than October 1 of the current year, to pay a visit to the tax office. If you do this later, the payment will be considered late.

An ignored electronic notification sent to the taxpayer through the Personal Account and, as a result, non-payment of tax will lead to unpleasant penalties. Therefore, a citizen must remember the fact that he has access to his Personal Account.

Mortgages and property taxes

These are different tax departments for different taxes. There is no communication between them. I had the same thing - I had already received a deduction for personal income tax, and notifications for personal income tax came to the previous owner for three years. And we even called them.

In particular, paragraph 3 is interesting: “The tax base for an apartment, part of a residential building is determined as its cadastral value, reduced by the cadastral value of 20 square meters of the total area of this apartment, part of a residential building.”