Selling an apartment cheaper than bought taxes. "I sold the car for less than I bought it." Who needs to pay tax on cars sold? Charge of not having a reasonable business purpose

Many are interested in: will you have to pay taxes when selling a car, while circumventing tax requirements and avoiding additional expenses? Russian system taxation is considered quite soft, compared with Western countries, however, the 13% tax on income often causes a lot of indignation. Taxes on transport and personal income are important part budgets of all levels, and avoiding them leads to very serious troubles.

Taxes on the sale and purchase of cars

The sale of cars is one of the types of income, information about which is provided to the tax authority at the place of registration. However car sales are not taxed in all cases, it is important to know a few important nuances . Consider the most common situations and frequently asked questions:

• Sold the car: will I have to pay income tax? You only need to pay this tax if you have owned the car for less than three years. If 3 years have already passed, then the transaction will not be taxed, and there is no need to file a declaration with the tax authority about it.

Also, you will not need to pay taxes if the value of the car sold does not exceed 250,000 rubles. This is the minimum amount subject to taxation, and if the car is cheaper, then the seller does not face additional tax costs.

• Will I have to pay tax if the car is sold for more than it was bought? Yes, such a transaction is considered income, so it is necessarily taxed. However, you can pay the fee not for the entire amount, but only for the difference between income and expenses, that is, only for the amount of profit.

For example, a person bought a car for 350,000 rubles, and a year later he found a buyer for it already for 400,000 rubles. If both contracts of sale and payment documents preserved, the tax can only be paid on income, that is, on 50,000 rubles. 13% of this amount will amount to 6500 rubles.

• If I bought a car, how much tax will I have to pay? When making a transaction, the buyer does not have to pay taxes, since he does not receive a profit. In the future, since he became the owner of the car, the new owner needs to carry annually tax burden according to the transport tax, depending on the engine power.
• Is there a tax deduction for buying a car? Russia is a social state that is obliged to help its citizens. Because of this, when making some large transactions, such as buying land plot, apartments or houses, it is possible to receive a tax deduction. However, when buying a car, this possibility is not provided for by the tax code. The deduction is not given either when buying a new car, or when choosing a car in the secondary market.

At the same time, car sellers can count on a tax deduction. It is 250,000 rubles, and if an expensive car was involved in the transaction, then an application for a deduction is submitted to the tax authority. 250,000 is deducted from the amount of profit, and only the balance received will be taxed at 13%. This benefit will significantly save and make the sale of the car more profitable.

Is it worth trying to circumvent tax laws?

As long as there are taxes, there will always be people seeking to find a loophole in the laws and avoid paying taxes, including when selling cars. This is especially the case for resellers who have to part with part of the profits after each transaction. Because of this, the buyer and seller may be offered several dubious schemes that will save you from taxes, but can lead to bigger troubles:

1. Purchasing a car through a general power of attorney. Legally, such a transaction is not considered a sale at all, so formally the owner will remain the same. Since there is no sale, there is no income tax, but few people think that the annual transport fee still needs to be paid. As a result, the previous owner is forced to pay tax until the new owner re-registers the car. He, of course, is in no hurry to do this, and the case can drag on for a very long time. However, the general power of attorney is also dangerous for the buyer, since it can be revoked at any time and the car returned.
2. The buyer is offered to indicate in the contract a smaller amount than it actually is. It should not exceed 250,000 rubles, then the seller will not have to pay tax on income from the sale. A kind-hearted buyer agrees, gives money, after which major defects are found in the car. The transaction is canceled, however, only the amount specified in the contract is returned to the buyer's hands. It is simply impossible to prove that you actually paid more. Any fraud is based on excessive gullibility and the desire to save money and time.

Failure to pay taxes is subject to penalties at first. For individuals, the minimum fine is 1000 rubles, but you still have to pay tax. Malicious non-payers can be fined large sums, perhaps the application of arrest, and subsequently - the beginning of criminal prosecution.

Calculation of the amount of tax

What is the minimum amount of tax when selling a car, and how exactly is it calculated? The amount of tax on the sale of a car depends on the amount of the transaction and on the availability tax deduction. Calculation example:

Citizen A. sold a car worth 650,000 rubles, he owned it for only two years. The seller received a tax deduction in the amount of 250,000 rubles. Calculation:
650,000 - 250,000 \u003d 400,000 rubles - this is the amount that will be taxed.
400,000 * 13% \u003d 52,000 rubles - this is how much you have to pay in the end. Tax return about additional income in the form 3-NDFL is submitted no later than April 30 of the next calendar year after the purchase. The buyer will be required to pay transport tax until November next year.

The tax notice usually arrives by mail, but for some reason it may be delayed. You can check the availability of debt using the public services website, where you can also get additional information about various fees and payments.

Currently, many organizations are forced to sell goods at a price below the purchase price. Some accountants doubt the legitimacy of such actions. O tax consequences such transactions, read the material prepared by the specialists of the project "1C: Consulting. Standard".

The basis for writing the material was the question received on the consultation line of the project "1C: Consulting. Standard":

Russian legislation does not contain a ban on the sale of goods at a price lower than the purchase price. Therefore, of course, you can sell this product for 600,000 rubles.

But in this case, one should keep in mind the possibility of adverse tax consequences.

1. An accusation of lack of a reasonable business purpose.

   Referring to the unprofitability of the transaction, the inspectors declare about the absence in the actions of the taxpayer reasonable business purpose and about getting them unjustified tax benefit in the form of illegal VAT refund from the budget. At the same time, they try challenge the right to deduct "input" tax on this product. And in this case, the judges support controllers quite often.

   So, for example, the Federal Antimonopoly Service of the East Siberian District, in its decision No. A33-5877 / 05-F02-7258 / 06-C1 dated January 17, 2007 in case No. A33-5877 / 05, supported the tax authorities, indicating that the operations performed by the taxpayer were not economically viable, because the purchase price of the goods was higher than the selling price for export.

   In the resolution of the Federal Antimonopoly Service of the Volga District dated March 29, 2006 in case No. A12-27621 / 05-C21, the judges concluded that there was no reasonable business purpose, since transactions were obviously unprofitable for the taxpayer.

   And the Federal Antimonopoly Service of the West Siberian District refused to deduct VAT from the taxpayer, since the purchase price of the goods was overstated seven times, and the subsequent the selling price did not cover all the costs of the taxpayer. The court also noted that similar business transactions are not carried out, unless they are covered otherwise(Decree dated August 10, 2005 in case No. F04-5166/2005(13823-A46-18)).

   Fortunately, there are also enough examples of court decisions in favor of taxpayers in arbitration practice. For example, in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of June 20, 2006 No. 3946/06 in case No. A40-19572 / 04-14-138, the arbitrators concluded that the fact of selling goods for export at a price lower than the purchase price goods from a Russian supplier, by itself, regardless of other circumstances of a particular case, cannot testify to the bad faith of the company and be considered as an objective sign of bad faith.

   Similar conclusions can be found in the decisions of the Federal Antimonopoly Service of the Moscow District dated March 11, 2008 No. KA-A40 / 1209-08 in case No. A40-35330 / 07-99-146, the Federal Antimonopoly Service of the Volga District dated January 15, 2008 in case No. A65-1289 / 07- CA3-48, Federal Antimonopoly Service of the Ural District dated June 13, 2007 No. Ф09-4305/07-С2 in case No. A07-28178/06, Federal Antimonopoly Service Central District dated February 19, 2008 in case No. A35-1831 / 07-C18.

   In the Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 28, 2006 No. 13234/05 in case No. A40-245 / 05-117-4 and of February 28, 2006 No. 12669/05 in case No. A40-3898 / 05-118-48, it is indicated that the fact Selling a product at a price below the purchase price is not evidence that there is no reasonable business purpose.

   And the Federal Antimonopoly Service of the Urals District, in its decision of February 11, 2008 No. F09-208 / 08-C2 in case No. A71-4398 / 07, stated that by itself the fact of lack of profit does not indicate bad faith of the taxpayer, as well as the absence of a real economic effect from relationships with these suppliers.

   The judges also point out that the right to apply tax deductions is not made dependent on profit received by the taxpayer. In accordance with Art. 2 Civil Code of the Russian Federation entrepreneurial activity is independent and carried out at its own risk, that is, as a result, the activities of the organization may turn out to be both profitable and unprofitable (Decree of the Federal Antimonopoly Service of the Moscow District dated January 21, 2008 No. KA-A40 / 12666-07 in case No. A40-67664 / 06-75- 390).

   Similar conclusions are contained in the resolution of the Federal Antimonopoly Service of the Moscow District dated August 14, 2008 No. KA-A40 / 6296-08 in case No. A40-59005 / 07-129-351. The court rejected the inspectorate's argument about the unprofitability of the taxpayer's activities, indicating that this fact is not a basis for refusing to refund VAT, since current legislation does not link the right to apply the deduction to the existence of profit or loss, that is, with the profitability of transactions.

   Another example from arbitration practice. In our opinion, it can be useful in the situation under consideration. This is the decision of the FAS of the Central District of 06/04/2008 in case No. A54-2364 / 2007C21. In making its decision, the court rejected the argument tax authority on the unprofitability of the transaction and indicated that the taxpayer sold the goods at a price lower than the acquisition due to a decrease in its quality. Of course, when using this argument, the taxpayer must be prepared to confirm the fact of a decrease in the quality of the goods.

2. Control by tax authorities of prices for their compliance with market prices.

   According to article 40, paragraph 1 tax code For the purposes of taxation in the Russian Federation, the price of goods, works or services indicated by the parties to the transaction is accepted. Until proven otherwise, this price is assumed to be corresponds to the level of market prices.

   The tax authorities have the right to check the correctness of the application of transaction prices only in the following cases (clause 2, article 40 of the Tax Code of the Russian Federation):

   1. between related parties;
   2. on commodity exchange (barter) operations;
   3. when making foreign trade transactions;
   4. with a deviation of more than 20% upwards or downwards from the level of prices applied by the taxpayer for identical (homogeneous) goods (works, services) within a short period of time.

   If the price of the goods differs from the market price by more than 20%, the tax authorities have the right to check the correctness of the application of prices and make a reasoned decision on additional tax and penalty charges, calculated in such a way as if the results of this transaction were assessed based on the application of market prices for the relevant goods (clauses 2 and 3 of article 40 of the Tax Code of the Russian Federation).

   At the same time, Art. 40 of the Tax Code of the Russian Federation contains the principles for determining market prices. Note that, according to paragraph 3 of Article 40 of the Tax Code of the Russian Federation, when determining the market price discounts may apply caused by:

   • seasonal and other fluctuations in consumer demand for goods (works, services);
   • loss of goods quality or other consumer properties;
   • expiration (approaching the expiration date) of the expiration date or sale of goods;
   • marketing policy, including when promoting new products that have no analogues to the markets, as well as when promoting goods (works, services) to new markets;
   • implementation of prototypes and samples of goods in order to familiarize consumers with them.

   In this case, if, taking into account the provisions of Article 40 of the Tax Code of the Russian Federation, the tax authorities come to a reasonable conclusion that the price of goods applied by the taxpayer deviates from the market price by more than 20%, they have the right to charge additional taxes based on market prices. At the same time, both VAT and income tax, as well as the corresponding penalties for these taxes, will be charged additionally.

   Note! When applying Article 40 of the Tax Code of the Russian Federation, the disputed price must be compared precisely with market prices for identical (homogeneous) goods. Comparison with the purchase price of the goods (with the cost of products, works, services) is not allowed. The Supreme Arbitration Court of the Russian Federation drew attention to this more than once. So, in the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 17, 2003 No. 71 (paragraph 4), the judges pointed out the invalidity of the decision of the tax authority on additional tax assessment under Article 40 of the Tax Code of the Russian Federation for the reason that the tax authority during the audit did not investigate the issue of the level of deviation transaction prices from market prices. Wherein market prices were not set at all, and in order to recalculate income tax used the indicator of the cost of services(services were sold at prices below cost).

   Not so long ago, the highest judicial body confirmed its point of view on this issue (see Ruling of the Supreme Arbitration Court of the Russian Federation dated 06.05.2008 No. 5849/08). In deciding to charge additional value added tax, penalties and fines to the company, the inspectorate proceeded from the fact that, by selling goods below the purchase price, society works at a loss. The judge did not take into account the argument of the tax authority about understating prices below the cost price, since the issue of establishing the market price of the goods was not investigated by the inspection.

The Federal Tax Service has clarified the procedure for obtaining a property tax deduction when selling an apartment. In connection with the receipt of income from the sale of an apartment owned for less than three years, the owner must file a declaration and pay tax. You can reduce the amount of income by the amount of documented expenses associated with its receipt. If the expenses turned out to be higher, you will not have to pay tax due to the lack of tax base.

The Federal Tax Service clarified the procedure for obtaining property deduction when selling a home. In connection with the receipt of income from the sale of an apartment owned for less than three years, the owner must file a declaration and pay tax. In this case, you can reduce the amount of income by the amount of documented expenses associated with its receipt. If the expenses turned out to be higher, the tax will not have to be paid due to the lack of a tax base.

This is stated in the Letter of the Federal Tax Service of the Russian Federation for Moscow dated December 31, 2010 N 20-14 / 4 / [email protected] It deals with the following situation. In 2008 individual on preliminary agreement bought an apartment in an unfinished house. The deadline has been moved to December 2010. The fiscal department explained what is the procedure for obtaining a tax deduction for the subsequent sale of this apartment:

The provision of a property tax deduction is associated with the presence of expenses for new construction or the purchase of an apartment ...

If the apartment was subsequently sold by the taxpayer, such actions do not change the fact that the costs of acquiring it were incurred...

If the property tax deduction cannot be used in full in the tax period, the remaining part of the property tax deduction may be provided to the taxpayer in subsequent periods. tax periods regardless of whether the apartment (in whole or in part) is owned by the taxpayer during these periods or not.

In accordance with the provisions of articles , and paragraph 1 of article 224 of the Tax Code of the Russian Federation, income received by tax residents from the sale of real estate(including apartments), is subject to personal income tax at a rate of 13%.