Until December 1, 2016, all property owners, including Crimean Russians, will have to pay property tax in a new way, already at the cadastral value of the apartment. How to calculate the property tax for 2015? Calculator for calculating tax at the cadastral price and video materials for clarification and correct calculation.
Until December 1, 2016, all property owners, including the Russians of Crimea, will have to pay property tax in a new way, already at the cadastral value of the apartment. If you have purchased an apartment, room or share of real estate, then you have to pay tax for the period of 2015, how much you own housing. How to calculate the property tax for 2015? The Tax Service has prepared a tax calculation calculator for the cadastral price and video materials for explanation and correct calculation. Let's deal with the new tax again.
Important, after amendments to the Federal Law of November 23, 2015 No. 320-FZ, starting from 2016, citizens of the Russian Federation receive a “deferral” for paying property tax and the payment deadline is postponed until December 1.
Authorities 28 subjects Russian Federation constituent entities of the Russian Federation decided to apply from 01.01.2015 the cadastral value of real estate as tax base. For residents of the capital, when calculating the tax, it is necessary to refer to the Law of the City of Moscow of November 19, 2014 N 51 "On property tax individuals"
When calculating the tax based on the cadastral value, the cadastral value is reduced by the cadastral value 10 sq.m. regarding the rooms 20 sq.m. for apartments, 50 sq. m. in a relationship residential buildings.
Representative bodies municipalities(legislative (representative) bodies of state power of the federal cities of Moscow, St. Petersburg and Sevastopol) have the right to increase the amount of tax deductions.
If, when applying tax deductions, the tax base takes on a negative value, for the purpose of calculating the tax, such a tax base is assumed to be zero, that is, the tax does not need to be paid.
For the tax period of 2015, a reduction factor of 0.2 is provided for the amount of tax calculated for payment for all objects, with the exception of real estate objects included in the list by the authority of the constituent entity of the Russian Federation in accordance with Article 378.2 of the Code (objects of administrative and commercial purposes, Catering, consumer services).
Property tax for 2015 must be paid by October 1, 2016. Tax notices for the payment of personal property tax based on the cadastral value in relation to real estate objects recognized as objects of taxation will be sent to taxpayers in 2016, no later than September 1.
Information on contesting the size of the cadastral value of real estate is available on the Rosreestr website or.
The tax base is planned to be determined on the basis of the cadastral value (and not the inventory value, as was the case before) of the objects of taxation when applying tax rates in the amount of:
| Type of object and/or cadastral value and / or location of the object and / or type of territorial zones | The size,% |
|---|---|
|
0,1 |
|
0,15 |
|
0,2 |
|
0,3 |
|
0,1 |
|
0,3 |
|
2 |
|
2 |
|
2 |
|
0,5 |
| Types of objects | The relevant article (paragraph) of the act of the local government | The size | Unit. |
|---|---|---|---|
| room | paragraph 4 of Article 403 of Chapter 32 "Tax on the property of individuals" tax code Russian Federation | 10 | sq.m |
| flat | clause 3 of Article 403 of Chapter 32 "Tax on property of individuals" of the Tax Code of the Russian Federation | 20 | sq.m |
| House | paragraph 5 of Article 403 of Chapter 32 "Tax on property of individuals" of the Tax Code of the Russian Federation | 50 | sq.m |
| a single immovable complex, which includes at least one residential building (residential building) | Clause 6 of Article 403 of Chapter 32 "Tax on property of individuals" of the Tax Code of the Russian Federation | 1 000 000 | rub. |
For additional benefits (regional) you must contact your local tax service, where it will be explained to whom benefits are due - the category of taxpayers for whom the benefit is established, the relevant article (paragraph) of the act of the local government, which must be referred to, the grounds for granting benefits and what conditions for granting benefits (the amount of benefits).
Taking into account the reduction factor of 0.2, the amount of tax for 2015 payable for an apartment of 44 square meters in Moscow will be 379 rubles.
Information on the cadastral value can be obtained on the Rosreestr portal by ordering an extract from the State Property Committee. To do this, you can use the service on the Rosreestr portal. From the main page go to the section "Individuals" or " For legal entities". Select the service "Obtaining information from the State Property Committee", fill out the form and submit an application. Fields marked with an exclamation mark are mandatory. Make sure that the application is accepted, remember its number (it will be possible to track the status of the application using it). Information from the State Property Committee will be provided no later than 5 business days from the date of receipt of documents.
Public cadastral map ».
The public cadastral map contains information from the State Property Committee. The desired object can be found on the map by cadastral number and also use the advanced search. For each real estate object, data about which the service contains, you can find out general information, including the area and cadastral value of the object, as well as the characteristics of the object and who serves it. The service information is a reference and cannot be used as a legally binding document.
On the portal of Rosreestr using the service "Reference information on real estate objects online ».
To obtain background information on the property in online mode, you can use special service In chapter " Electronic Services and services". Using the cadastral number, conditional number or address of the property, you can get reference information about the property, including information about the cadastral value.
On the portal of Rosreestr using the service "Obtaining information from the data fund of the state cadastral valuation ».
Using the service "Obtaining information from the data fund of the state cadastral valuation" you can get acquainted with the results of the state cadastral valuation, which is carried out by the authorities of the constituent entities of the Russian Federation or local governments. To do this, go to the "Individuals" or "Legal entities" section, select "Get information from the state cadastral valuation data fund". To obtain information about a property, just enter the cadastral number of the object of interest in the search field and click on the "Find" button. A link will open to a tab with information about the requested property or an inscription about the absence of such data (if they are not in the state cadastral valuation data fund). You can also download a report on determining the cadastral value, which contains information about the property of interest. Service information is provided free of charge in real time.
At the office of the Federal Cadastral Chamber Rosreestr or MFC
If for some reason it was not possible to obtain information about the cadastral value of the property on the Rosreestr portal, you can request a cadastral certificate of cadastral value from the State Property Committee. To do this, you need to contact the branch of the Federal Cadastral Chamber of Rosreestr or the multifunctional center (MFC, "My Documents") in person, or send a request by mail. If the State Property Committee has information about the cadastral value of the object, the cadastral certificate will be provided free of charge no later than 5 working days from the date of receipt of the request. When submitting a request, you must specify the method of obtaining finished document: upon a personal visit to the branch of the Federal Cadastral Chamber of Rosreestr, at the MFC or by mail.
| Headings: | |
The procedure, rates and deadlines for paying real estate tax in Moscow, Moscow Region for 2019-2018 are established by the Law of the City of Moscow dated November 19, 2014 N 51 "On the tax on property of individuals", published on the official website of the Moscow City Duma http:/ /www.duma.mos.ru (as amended in 2019).
In accordance with the new procedure in force since 2016, in Moscow and the Moscow Region, the calculation of property tax is carried out on the basis of the cadastral value. This tax payment procedure applies to the following property:
Note, that residential buildings located on land plots provided for personal subsidiary, dacha farming, gardening, gardening, individual housing construction, are residential buildings.
Property included in common property apartment building is not subject to taxation.
The tax is paid at the location of the object of taxation on the basis of a tax notice sent to the taxpayer by the tax authority. At the same time, sending a tax notice is allowed for no more than 3 tax periods preceding the calendar year of its sending.
Deadline for paying real estate tax in Moscow
H The tax is payable no later than December 1 of the year following the expired tax period. That is, the property tax for 2018 must be paid before December 1, 2019, for 2019 - before December 1, 2020. , and for 2020 - until December 1, 2021.
In case of violation of the established payment deadline, the tax authority accrues penalties.
The rates of the tax on the property of individuals in the city of Moscow are set differentially depending on the value of the object of taxation and are in relation to dwelling houses, dwellings, unified immovable complexes, which include at least one residential building (residential building), as well as in relation to household buildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots provided for maintaining personal subsidiary, country economy, gardening, gardening or individual housing construction, in the following sizes:
For other real estate tax rates as a percentage of the cadastral value of objects of taxation are established in Moscow in the following amounts (based on the cadastral value of the object of taxation):
|
Item number |
Object of taxation |
Tax rate ((in % of the cadastral value) |
|||
|
for 2015-2016 |
for 2017 |
for 2018 |
for 2019 |
||
|
Objects of construction in progress, if the intended purpose of such objects is a residential building |
|||||
|
Garages and parking spaces |
|||||
|
Objects of taxation included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation, in relation to the objects of taxation provided for in paragraph 2 of paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation |
|||||
|
Objects of taxation, the cadastral value of each of which exceeds 300 million rubles. |
|||||
|
Other objects of taxation |
|||||
Tax rates are the same as in most cities of the Moscow region.
The amount of tax is calculated from the cadastral value established on January 1 of the current tax period in proportion to the period of ownership.
When calculating the tax based on the cadastral value, tax deductions (decrease in the cadastral value) are provided for the amount of the cadastral value:
If, when applying tax deductions, the tax base takes a negative value, for the purpose of calculating the tax, such a tax base is assumed to be zero.
Correction factors
Due to the fact that the amount of tax calculated from the cadastral value, as a rule, is significantly higher than that calculated from the inventory value, correction factors have been established that are used when calculating the tax amount:
Starting from 2019, the adjustment factor does not apply.
In this case, the amount of tax is calculated according to the formula:
H \u003d (H1 - H2) x K + H2, where
Calculate the amount of tax on an apartment with a total area of 70 sq. m., located in Moscow near the metro station Prospekt Mira with a cadastral value of 6 million rubles. The amount of tax for 2014, calculated on the basis of the inventory value, is 950 rubles.
For reference. You can find out the cadastral value of an apartment (residential building) on the Rosreestr website (https://rosreestr.ru/wps/portal/online_request), and then independently use a calculator to calculate the amount of property tax.
1. So, tax deduction is 20 sq.m., i.e. the tax base is equal to:
6,000,000 / 70 sq.m. * 20 sq.m. = 1,714,285.71 rubles.
2. Tax rate on this apartment is 0.1%.
(6,000,000 - 1,714,285.71) * 0.1% = 4,285.71 rubles.
3. We apply the formula for calculating the tax, taking into account the correction factor:
H \u003d (H1 - H2) x K + H2
The amount of tax payable for 2015 = (4,285.71-950)*0.2+950 = 1,617.14 rubles.
The amount of tax payable for 2016 = (4,285.71 -950) * 0.4 + 950 = 2284.28 rubles.
The amount of tax payable for 2017 = (4,285.71 -950) * 0.6 + 950 = 2951.42 rubles.
The amount of tax payable for 2018 = (4,285.71 -950) * 0.8 + 950 = 3,618.56 rubles.
The amount of tax payable for 2019 and subsequent years = 4,285.71 rubles.
Property tax benefits are available to the categories of citizens listed in the Tax Code of the Russian Federation (federal benefits). These include:
For a complete list of property tax beneficiaries, see the article at the link.
New. If the previous legislation provided for a complete tax exemption for all types of objects for the privileged category of persons, then from 2016 the exemption is granted at the choice of the taxpayer for one object of the same type: 1) an apartment, a room; 2) residential building; 3) specially equipped creative workshops, studios, studios; 4) garage or parking space, etc.
For example, if a pensioner owns an apartment, a room, a residential building and a garage, then he is entitled to a benefit: for one object of his choice - an apartment or a room (since the indicated housing is included in one type of objects), a residential building and a garage.
1. In Moscow, federal beneficiaries are additionally provided with tax exemption in respect of one garage or parking space if:
2. Taxpayers (with the exception of federal beneficiaries) pay tax in respect of one garage or parking space specified in clause 1 in the following amounts:
The tax benefits provided for in paragraphs 1, 2 are granted in respect of one garage or parking space with the maximum calculated amount of tax, regardless of the number of grounds for applying tax benefits.
Additional benefits for the payment of property tax for large families, low-income citizens, orphans at the local level in Moscow have not been established.
To receive benefits, you must apply with a written application (click on the link to download the application form for benefits) in tax authority before November 1 of the year that is the tax period, and documents confirming the right to the benefit.
Prepared by "Personal rights.ru"
Until the current year, the payment of tax on real estate didn't bother most Russian citizens. The transition to the calculation of the cadastral value - changes the situation. Let's try to estimate how much this will burden family budget and how it will affect commercial real estate.
Inventory cost capital facilities has long been a value that does not reflect their real value. The cadastral value, although calculated according to average parameters, is close to the market price of real estate. The coming changes worry many. How to calculate the personal property tax under the new rules, and what will be the increase?
The date of transition to the new taxation regime is introduced by the decision of the subject of the Federation. At the beginning of the year, there were 28 regions in Russia that were completely ready to switch to new system. This means that a cadastral valuation of all immovable objects has been fully carried out on their territory. The rest must complete this work within five years, all this time they will calculate the tax at the inventory cost.
Tax rates for those who think the old way remain: 0.1% (up to 300 thousand rubles), up to 0.3% (up to 500 thousand rubles), up to 2% (more than 500 thousand rubles) . For calculation according to cadastral data, their maximum size established by the tax code. However, regional authorities can differentiate the tax within the permitted limits (Table 1.).
| Real estate objects | Rate, in % of the cadastral value | Terms and order of introduction |
|---|---|---|
| 0,1 (may be changed by regional, municipal law from 0 to 0.3) | introduced from 2016 to 2019 in the following order: 20% of the difference between the new and old calculated value is added to the tax amount annually |
| 2 | calculated in full |
| 0,5 |
Within 4 years, the tax will be calculated according to two options, and the difference will be gradually added: 20, 40, 60, 80%. And only in 2020 it will have to be paid in full. There are two main questions: how much will the new valuation match the market price, and what will be the final amount?
The cadastral value is calculated approximately, based on mathematical model, reflecting housing prices prevailing in the region. Of course, this takes into account additional factors: location, area, year of construction, but not all. Many important individual characteristics fall out of sight. It can be either lower or higher than the market price. It is clear that in the first case, this will suit the owners, and in the second, they can challenge the decision of the cadastral chamber in court and reduce the tax.
The difference between the approved value and the inventory value is more fundamental. For houses and apartments of new construction, it does not play a special role. For the old housing stock of the 60s, especially in the central, historical places of the city, it can be quite significant. For information on how this will affect the real estate market, see an expert opinion with a notary.
The tax base determined in the cadastre is reduced by the amount of deductions, which are determined as the product of the price of 1 sq.m. to the following area:
Benefits for citizens, which were provided earlier, have been preserved in full. However, the tax is charged on all immovable objects, and the exemption is granted only on one of them, and only on one basis. So, if a disabled pensioner owns two apartments, then he will pay for one of them in full.
The list of commercial real estate, for which the base is determined solely on the basis of cadastre data at a 2% rate, is given in Article 378.2 of the Tax Code, including premises obtained as a result of its division. Reducing coefficients for 2016-2019 and benefits are not applied to them.
Alexander owns: an apartment of 50 sq.m., in a new house, he used to pay 125 rubles for it, how much will be charged for 2015?
1.147 - increasing deflator coefficient, set annually.
Total: 143 + 151 \u003d 294 rubles.
The above calculation of the property tax on the property of individuals shows that its total amount increased more than 6 times. True, next year it will only double.
You can find information by address, cadastral number or conditional number (it is indicated in the certificate of ownership).
Regional tax rates - the easiest way to look at the official website of the Federal Tax Service.
Regional documents indicate on what basis the tax will be calculated and differentiated rates are given.
How to calculate the property tax of individuals based on current standards and taking into account all recent changes tax legislation RF? This question arises when a citizen evaluates the correctness of the calculations presented in the notification of the Federal Tax Service. The algorithm for determining the amount of this tax is discussed in our article.
Indeed, the tax on the property of Russian citizens is calculated by default by the inspectors of the Federal Tax Service, and notifications containing the amount to be transferred to the budget are sent to the addresses of the owners of property objects. But it is always useful for the taxpayer to make sure that the calculations presented by the tax authorities are correct.
Since 2015 this tax is calculated on the basis of the cadastral price of the object (if it is set on the territory where the property is located), while previously it was calculated on the basis of another indicator - the inventory value. The fundamental difference between the cadastral price and the inventory value is that the former is close to market prices for real estate. The more expensive housing, the more tax for it is now paid to the budget.
The objects of taxation in this case may be (Article 401 of the Tax Code of the Russian Federation):
When calculating the tax for 2018, the following indicators are used:
At the same time, it is planned that when calculating the tax payment for 2019 (if it becomes the 5th year of the start of applying the calculation of tax on the cadastral value) and subsequent years, such indicators as the inventory value, the rate on it, the deflator and the reduction factor will be excluded from the above list . At the moment, these indicators are needed in order to prevent too sharp an increase in the payment burden on property owners due to a significant increase in the base for calculating the tax in question, based on the cadastral value of the object.
Let's learn more about how to use all these indicators in practice.
In order to calculate the payment for 2015-2019, the Tax Code of the Russian Federation establishes a formula that has the following form:
H \u003d (H1 - H2) × K + H2,
where: H - the amount of tax payable;
H1 - the nominal value of the tax, determined taking into account only the cadastral price of the object, the rate established for it and the deduction;
H2 - the nominal value of the tax, calculated taking into account only the inventory value of the apartment, the rate, as well as the deflator coefficient and having 2 options for determining:
K is a reduction factor, consistently increasing by 0.2 annually during the first 4 years of the start of applying the calculation from the cadastral value, thus ranging from 0.2 (in 1 year) to 0.8 (in 4 years).
Let's agree that:
The tax rate for the cadastral price of property, established in the city, is 0.1% for objects with a value of less than 10 million rubles. (decision of the City Council of St. Nizhny Novgorod dated November 19, 2014 No. 169).
For the inventory cost, the rate is used, which is set at the federal level, due to the absence of a regulatory municipal NPA. It is 0.1% if the property, taking into account the deflator, costs less than 500,000 rubles. (signature 2, clause 6, article 406 of the Tax Code of the Russian Federation).
Deflator set for 2014 ( last year application of the calculation from the inventory value) - 1.216 (order of the Ministry of Economic Development of Russia dated November 7, 2013 No. 652).
Deduction for property tax for apartments - 20 sq. m. The one that is established at the federal level is used - due to the lack of a regulatory municipal NLA (paragraphs 3, 7 of article 403 of the Tax Code of the Russian Federation).
The reduction factor for 2017 is 0.6 (clause 8, article 408 of the Tax Code of the Russian Federation).
To calculate the H1 indicator:
1. Determine the value of the cadastral tax base, taking into account the deduction (all calculated data are rounded to the nearest ruble).
In accordance with paragraph 3 of Art. 403 of the Tax Code of the Russian Federation, it is equal to the cadastral value, reduced by the value of the cadastral value of 20 square meters. m of living space. Thus, we:
3,000,000 - 857,140 = 2,142,860 rubles
2. We multiply this amount by the rate determined for the cadastral value (0.1%). The value of H1 will be 2,143 rubles.
Indicator H2 is equal to the amount of property tax calculated for 2014 at the inventory cost:
1. We have a tax base - 300,000 rubles.
2. We multiply it by the deflator coefficient (1.216) and get 364,800 rubles.
This means that we can apply a rate of 0.1% when determining the H2 tax (Article 406 of the Tax Code of the Russian Federation). Multiplying the inventory tax base by this rate, we obtain the H2 indicator equal to 365 rubles.
We subtract the indicator H2 from H1:
2,143 - 365 = 1,778 rubles
We multiply the result by 0.6 (reducing factor for the third year of tax calculation from the cadastral value in accordance with Article 408 of the Tax Code of the Russian Federation), we get 1,007 rubles. We add the indicator H2 to it - and we get 1,432 rubles. This is the indicator H, that is, the tax that must be paid to the budget.
If it turns out that H1 is less than H2, a tax must be paid to the budget, which is equal to the H1 indicator (clause 9, article 408 of the Tax Code of the Russian Federation).
If the constituent entity of the Russian Federation has not made a decision to charge tax on the cadastral value and has not approved this value at the beginning of 2015 (i.e., has not met the conditions stipulated by paragraph 1 of article 402 of the Tax Code of the Russian Federation), it can begin to apply such a calculation from the beginning any year, from 2016 to 2019, and then the calculation of the H2 indicator will be based on the inventory value multiplied by the deflator coefficient established for the last year of applying the tax calculation from the inventory value and the tax rate.
You can check the correctness of the calculation of property tax using the calculator posted on the website of the Federal Tax Service of the Russian Federation.
Since 2015, the property tax of citizens of the Russian Federation has been charged taking into account the cadastral value of the object, if all the conditions for this are met in the corresponding region of the Russian Federation (a law has been adopted and the cadastral value has been approved on an object-by-object basis). In the formula for calculating the tax for 2015-2019 in order to mitigate the increase tax burden for payers, such indicators as the inventory cost, rates on it, as well as the deflator coefficient are taken into account. Further, the tax will be calculated without using indicators that reduce the amount of tax.
For more information on paying property taxes, please see this page.article.
Since 2018, you can apply for a property tax exemption or report exempt property at any time. tax office. Read more about this.
MOSCOW CITIES
On personal property tax
Document as amended by:
(Official website of the Moscow City Duma www.duma.mos.ru, 06.10.2016) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, November 30, 2017);
(Official website of the Moscow City Duma www.duma.mos.ru, November 29, 2018) (for the procedure for entry into force, see).
____________________________________________________________________
This Law, in accordance with Chapter 32 of the Tax Code of the Russian Federation in the city of Moscow, establishes tax rates on the property of individuals in relation to the tax base, determined on the basis of the cadastral value of the object of taxation, and tax benefits.
(Preamble as amended, entered into force on October 6, 2016 by the Law of the City of Moscow dated September 28, 2016 N 30
The rates of tax on the property of individuals (hereinafter referred to as the tax) are established in relation to:
(The paragraph as amended, entered into force on October 6, 2016 by the Law of the City of Moscow dated September 28, 2016 N 30, applies to legal relations that arose from January 1, 2015.
1) residential buildings, parts of residential buildings, apartments, parts of apartments, rooms, unified immovable complexes, which include at least one residential building, as well as in relation to utility buildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary, dacha farming, gardening, horticulture or individual housing construction, in the following sizes:
(Paragraph as amended by the Law of the City of Moscow of November 29, 2017 N 45; as amended by the Law of the City of Moscow of November 21, 2018 N 26
Cadastral value of the object of taxation | tax rate | |
Up to 10 million rubles (inclusive) | 0.1 percent | |
Over 10 million rubles up to 20 million rubles (inclusive) | 0.15 percent | |
Over 20 million rubles up to 50 million rubles (inclusive) | 0.2 percent | |
Over 50 million rubles up to 300 million rubles (inclusive) | 0.3 percent |
2) garages and parking spaces, including those located in buildings included in the list determined in accordance with the objects provided for in paragraph two, as well as objects of taxation, the cadastral value of each of which exceeds 300 million rubles - in the amount of 0 .1 percent of the cadastral value of the object of taxation;
(The paragraph as amended, entered into force on November 29, 2018 by the Law of the City of Moscow dated November 21, 2018 N 26, applies to legal relations that arose from January 1, 2017.
3) objects of construction in progress, if the intended purpose of such objects is a residential building - in the amount of 0.3 percent of the cadastral value of the object of taxation;
4) objects of taxation included in the list determined in accordance with paragraph 7 of Article 378_2 of the Tax Code of the Russian Federation, as well as objects of taxation provided for in paragraph two of paragraph 10 of Article 378_2 of the Tax Code of the Russian Federation, in the following amounts:
a) 1.2 percent of the cadastral value of the object of taxation - in 2015;
b) 1.3 percent of the cadastral value of the object of taxation - in 2016;
c) 1.4 percent of the cadastral value of the object of taxation - in 2017;
d) 1.5 percent of the cadastral value of the object of taxation - in 2018 and subsequent tax periods;
(Clause 4, as amended, entered into force on October 6, 2016 by the Law of the City of Moscow dated September 28, 2016 N 30, applies to legal relations that arose from January 1, 2015.
4.1) objects of taxation, the cadastral value of each of which exceeds 300 million rubles - in the amount of 2.0 percent of the cadastral value of the object of taxation;
(Clause 4.1 is additionally included from October 6, 2016 by the Law of the City of Moscow dated September 28, 2016 N 30
5) other objects of taxation - in the amount of 0.5 percent of the cadastral value of the object of taxation.
1. Part expired from January 1, 2019 - ..
2. The part became invalid from January 1, 2019 - the Law of the city of Moscow of November 21, 2018 N 26 ..
3. The part became invalid from January 1, 2019 - Law of the city of Moscow of November 21, 2018 N 26 ..
4. Taxpayers in relation to one non-residential premises located in a building included in the list determined in accordance with paragraph 7 of Article 378_2 of the Tax Code of the Russian Federation, taking into account the features provided for in paragraph two of paragraph 10 of Article 378_2 of the Tax Code of the Russian Federation, pay tax in the amount determined in accordance with the procedure established by part 7 of this article, provided that the specified non-residential premises simultaneously satisfies the following conditions:
1) the non-residential premises are included in the register of apartments or located in a building included in the said register. The register of apartments and the procedure for its formation are approved by the Moscow Government;
2) the area of non-residential premises does not exceed 300 square meters;
3) the cadastral value of one square meter of non-residential premises as of January 1 of the year that is the tax period is at least 100,000 rubles;
4) non-residential premises are not the location of the organization;
5) non-residential premises are not used by the taxpayer in entrepreneurial activities.
5. The building is subject to inclusion in the register of apartments on the basis of information about the presence of apartments in the building in accordance with the documents drawn up in connection with the construction or commissioning of the building. The list of such documents is established by the Moscow Government.
6. Non-residential premises located in buildings not included in the register of apartments are subject to inclusion in the specified register if they are recognized as actually being used exclusively for the residence of individuals. The procedure for recognizing non-residential premises as actually used exclusively for the residence of individuals is established by the Moscow Government.
____________________________________________________________________
Part 6 of this article enters into force from the date of entry into force of the procedure for recognizing non-residential premises as actually used exclusively for the residence of individuals, approved by the Government of Moscow, but not earlier than January 1, 2017 and applies to legal relations that arose from January 1, 2016.
____________________________________________________________________
7. The amount of tax calculated to the taxpayer in accordance with the non-residential premises specified in paragraph 4 of this article shall be reduced by the amount determined by the formula:
L \u003d H * K1 * K2,
where L is the amount of the benefit by which the amount of tax calculated for the taxpayer is reduced;
N - the amount of tax calculated to the taxpayer in accordance with Article 408 of the Tax Code of the Russian Federation in respect of non-residential premises specified in part 4 of this article;
K1 - coefficient equal to the ratio of 150 to the area of non-residential premises specified in part 4 of this article. If the area of the non-residential premises specified in paragraph 4 of this article is less than 150 square meters, the K1 coefficient is assumed to be 1;
K2 - coefficient equal to:
0.58 in relation to the calculation of tax for 2015;
0.62 in relation to the calculation of tax for 2016;
0.64 in relation to the calculation of tax for 2017;
0.67 in relation to the calculation of tax for 2018 and subsequent tax periods.
8. The tax relief provided for by part 4 of this article is granted in respect of one non-residential premises with the maximum calculated amount of tax.
9. To provide tax break provided for by paragraph 4 of this article, the application of the taxpayer is not required.
(Part as amended, entered into force on January 1, 2019 by the Law of the City of Moscow dated November 21, 2018 N 26.
(The article was additionally included on October 6, 2016 by the Law of the City of Moscow dated September 28, 2016 N 30, applies to legal relations that arose from January 1, 2015)
1. This Law shall enter into force on January 1, 2015, but not earlier than one month after its official publication.
2. Recognize as invalid from the date of entry into force of this Law:
1) Law of the city of Moscow dated October 23, 2002 N 47 "On the rates of tax on property of individuals";
2) Law of the city of Moscow dated April 28, 2010 N 15 "On Amendments to the Law of the City of Moscow dated October 23, 2002 N 47 "On the rates of tax on property of individuals";
Mayor of Moscow
S.S. Sobyanin
Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"
