As long as humanity exists, so much of it is occupied with property issues. Only with the primitive system in this topic did simplicity and clarity reign - everything around was common and belonged to the tribe. But barely leaving the Stone Age, mankind acquired property and began to zealously protect it from any encroachment.
It could not be otherwise. The whole material life of society was built and is being built on the concept of property (personal, family, clan). Ownership of property is an indispensable condition for the survival of both an individual person and an entire family.
The issues of accumulation, protection, weaning, sale, inheritance of acquired good were raised even by chroniclers of ancient times. How many wars were waged for the possession of property, how much blood was shed!
And our days are no exception. Alas, communism did not work even in a single country. Therefore, all of us, one way or another, have to deal with private property - our own or another's. And to solve a lot of issues related to this concept. But for this you should understand the basic legal terms, definitions, know the difference between the main types of property and its practical significance.
The concept of property and objects of its right
The Civil Code in its article 209 designates property as an object of property rights. That is, the definition of "property" has an individual character. But the property of the Civil Code means not only objects, but also the same (property) rights. And according to the logic of things, they should also relate to property objects. An example is the right to participate in commercial companies or bank deposits. But many lawyers believe that only a thing can be the object of a property right.
First of all, we consider some general concepts.
Property is ...
Property refers to objects of possession with usefulness of use. They are owned by both legal entities and individuals. This term refers to the totality of the specific property rights of an individual.
Under the ownerless mean such objects of property that do not have an owner, or he is unknown. Leased - property that is rented by the owner for a specified period to any person.
Regulates property relations civil law. In the process of turnover involved organizations and citizens. The financial expenses of owners are called the burden of maintaining the property.
Property can be divisible (which can be divided into shares without losing its properties) and indivisible. And there are also such concepts as movable and immovable property.
What is property?
This property or financial assets that belong to a certain person - physical or legal. The concept of ownership includes state, joint stock, joint, common property. Collective, cooperative, share, communal, labor property is also distinguished. There is also private, individual or personal property.
Intangible property is called one that does not have a specific physical expression, but nevertheless is protected by copyright or a patent. In contrast, monetary property always implies a certain value.
Property relationships are those that take the form of sale, lease, loans and loans. They are possible between legal entities and individuals. The term property damage is inextricably linked with this term, i.e.caused to the property of a particular person due to non-performance of the contract or causing harm.
Other concepts
In civil law, two more important categories are considered - the alienation of property and the concept of inheritance.
The first of these is the transfer of property belonging to a particular person to the ownership of another person. This is one of the ways of paid or gratuitous disposal of it. This property can be alienated at the will of the owner (gift, purchase and sale) or in addition to such by requisition, confiscation or forced sale to pay off debts.
Inheritance refers to property received from the deceased by inheritance. It may include not only tangible objects, but also property rights or rights to intellectual property as well as all related obligations.
Property in the Russian Federation is subject to insurance. There is a separate branch dedicated specifically to property in various forms. The values of the owner or other responsible person may be insured.
Company property
This is the property of an enterprise or organization. By the nature of the application, it is divided into fixed and working capital. And by the methods (sources) of its formation on obligations and equity.
The location of the property by law is:
- For real estate, its actual location.
- For vehicles - the place of state registration or port of registry. If there is none, then the place where its owner is located.
- For air and water vehicles - also the location of the owner.
Each owner (legal or natural person) is obliged to pay property tax to the state. The object of taxation is the value of property, both movable and immovable.
In connection with this circumstance, numerous questions arise. The lion's share of them is about how to distinguish between movable and immovable property, and what is the difference in their taxation. Let's look at this topic in more depth.
What does the law say?
To clarify the difference between the terms "movable" and "immovable" property, we turn to the Civil Code. More precisely, to his article 130 - it is these terms that regulate these concepts.
The law states that real estate includes everything that is inextricably linked with the land - its plots, subsoil, as well as objects located on it, the movement of which is impossible. At least without causing them to be deemed disproportionate. What does it mean?
Disproportionate damage - one in which the object loses its purpose (loses the basic consumer qualities inherent in it). Such objects - any buildings and structures, and in addition, unfinished construction refers to them.
In addition to them, real estate is considered such large "mobile" objects (subject to state registration), such as spacecraft, ships and aircraft.
What can be moved?
Movable property is everything else that cannot be recognized as real estate. An excellent example of movable property is money and securities. The difference is that registration of rights to them is not required.
Nevertheless, due to the vague wording of the concept of movable property, many ambiguities arise, in particular in the field of taxation. Even an accountant with experience does not always have the correct idea that it is from “movability” that he is exempted from property tax (Article 374 of the Tax Code of the Russian Federation). Let's try to bring some clarity to this issue. We consider property accepted on the balance sheet after 01/01/2013.
Transport (cars and other means of transportation) fully falls within the definition of movable property. Everything is clear here. As already mentioned, the exception is only watercraft, planes and spaceships.
More difficult with some objects that are part of buildings and structures.
Communication networks
Water supply, sewage, electrical and cable networks available in any building are the most controversial subjects in this regard. Formally, they are movable property, since they are only part of the premises and are not subject to state registration. That is, as if they fall under the benefit. In fact, networks, communications, etc., are real estate. The fact is that any building is a single system (Federal Law No. 384-ФЗ dated 12/30/09), and elevators, heating batteries, gas and water pipes, and sewage are inextricably linked with it. Their alienation and relocation would bring destruction to the building, which fall under the definition of disproportionate damage.
An exception is cable communication lines. The fact is that state registration, according to the law, is subject to engineering facilities intended for their placement. That is, cable crossings and sewers, underground and elevated paths. The lines themselves do not require registration, and, as a result, can be attributed to movable objects.
Other fixed structures
These are air conditioners, payment terminals and ATMs, advertising structures and alarm devices. Whether they are real estate depends on whether they can be considered an integral part of the engineering system of the building. That is, whether they are built in during its construction. We are talking about objects of security and fire alarms, air conditioners and other stationary objects built into the wall. If yes, this is property that is subject to taxation.
If these are independent separate objects that are dismantled without damage to the premises, then these fixed assets are movable.
An even simpler question is about ATMs, payment terminals and various advertising structures. These are uniquely separate objects.
Improvements to the premises made by tenants at their own expense
Many tenants do this - they repair and re-equip the rented premises, which increases the value of the property. Are these improvements (undoubtedly of material value) considered movable or immovable property?
It depends on what kind of improvements are in relation to the building. Recall that movable and immovable property differs in the possibility of transfer and separation.
If they are separable from it, subject to assembly, disassembly and relocation without prejudice to the surrounding premises, then they are recognized as movable fixed assets, and no tax is charged on them.
Inseparable are those improvements that relate to capital investments. Invested money is recorded as part of the historical cost of the building. I.e, inseparable improvements are real estate, as they are inextricably linked with the building.
Leased items and leased objects are exempt from property tax.
Property of individuals
Let's talk about a category such as property of individuals. Quite often, this concept is used in connection with the insurance procedure when it is required to determine the value of the material assets included in the contract. As you know, the subject of property insurance are buildings, buildings, individual rooms, and their decoration, as well as household items. The contract, as a rule, is concluded either with the owner of the apartment, or with a member of his family - if it affects their common property.
In this regard, it is required to clarify the concept itself. Under the law, household property is recognized as a set of objects, things, material values and furnishings that are used in everyday life for the needs of personal households and consumer goods. Their purpose is to satisfy the household and cultural needs of the owner and his family.
What is it like
For the purposes of the same insurance, home property can be divided into several groups. The first of them includes furniture (except for antique or especially valuable in the historical and artistic sense). The second - electrical appliances, telephones (except cell phones), television and video equipment, lighting devices.
To the third - clothes, carpets, bedding, shoes, dishes, books (except for antique). The fourth group is special. These are jewelry and precious metals in ingots, stones, works of art, antiques, cold steel and firearms.
Damage to household property can be caused by one of the following methods. Fire, gas explosion, lightning strike (first group of cases). Theft (robbery or robbery) break-in and other criminal actions of malefactors (second group).
The third group includes accidents of domestic water supply, heating and sewage systems, flooding by neighbors. In addition, there is damage due to natural disasters.
How much is our property
The value of the property is calculated as follows. If it is new (purchased during the last year), then - in accordance with current retail prices. Confirm the cost of the acquisition by cash or sales receipt.
If the property has been in use for a long enough time, its value is determined taking into account depreciation. At the same time, the retail price of a similar product on sale is taken for the base price (to which the wear adjustment is applied).
The value of real estate can be calculated based on prevailing market prices or on the basis of its cadastral value - depending on the purpose of the valuation.
Money insurance, especially common abroad, involves the amounts carried by the insured, temporarily stored in bank safes (until the arrival of collectors) or in the home of the insured.
Private property insurance may include kitchen equipment, utilities, and other content.
Returning to the property of legal entities, we note that it can also be insured. For example, a commercial enterprise has the opportunity to conclude an insurance contract against damage caused to a product in a store or commercial equipment by fire, explosion, robbery or theft, failure of utility networks, etc.
In this article, we tried only to briefly cover the main range of issues related to the concept of property, property. Of course, this topic is too extensive for such an express analysis. Those who wish to understand in more detail the issues of value, alienation, taxation, insurance of movable and immovable property can obtain relevant information from numerous sources - starting from the Civil Code of the Russian Federation and ending with the works of outstanding economists of our time and past centuries.
