Today we have to find out who is entitled to the benefits of apartment tax. In addition, you need to understand how to apply for a similar bonus from the state. What is an apartment tax? Next, we will talk about this payment in more detail. In fact, every citizen should know about the benefits and features of the property tax. Indeed, almost all adult people living in the Russian Federation are faced with it.
Definition
What is apartment tax? It is called property. This is a mandatory annual payment, which is due to all adult citizens of the country for the ownership of a property.
Property taxes are federal in nature. Accordingly, the rules for payment are the same in all regions of the country. The benefits of apartment tax are also the same for all cities of Russia.
Who pays
Now a little about who should transfer funds for the existing property in the property. As already mentioned, citizens who have reached the age of majority must pay this tax.
Among the main categories of taxpayers in this case, there are:
- persons over 18 years of age who own property (in our case, an apartment or its share);
- Organization
- legal entities;
- foreign citizens holding property in Russia.
But that's not all. Property tax (apartment) offers benefits for many citizens. But to whom? And how can I apply for certain bonuses from tax authorities?
Standard deduction
First of all, we will consider the exemption for all property of citizens. Each taxpayer can reduce the tax base when calculating the payment being studied. This is a legal phenomenon. The benefit is called the standard deduction.
It is not provided for all property. Only owners can count on reducing the tax base:
- apartments;
- rooms;
- houses.
The rest is not a standard deduction. What are the benefits of apartment tax in this case?
You can, as already mentioned, reduce the tax base when calculating the amount due to the state. The deduction will be equal to:
- 20 square meters - for apartments;
- 10 "squares" - rooms;
- 50 square meters - at home.
When calculating the tax base is reduced by the cadastral value of these areas. This benefit is provided by default. It makes no sense to make independent calculations - the tax authorities initially take into account the standard deduction when invoicing for payment with the state.
Facilities subject to benefits
It is important to pay attention to the fact that not all property in Russia is subject to benefits. Only certain property provides for the possibility of issuing bonuses from the state.
Is there a flat tax? The privileges laid down by law in a particular case will be taxed by the following real estate objects:
- apartments;
- houses;
- cottages;
- car seats;
- rooms;
- garages;
- objects used for creative activities or as places for cultural institutions (museums and so on);
- buildings of no more than 50 "squares" located in garden and other areas.
All other objects of taxation under no circumstances provide benefits. You have to pay for them in full.
Property value
What else provides for property tax (apartments)? Benefits are provided taking into account the value of the property. What is this about?
The thing is that elite housing does not provide discounts and benefits for tax purposes. Regardless of who the citizen is, he will have to fully pay for the apartment he owns.
Real estate is considered to be elite, the cadastral value of which exceeds 300,000,000 rubles. The bulk of the population of the Russian Federation, under certain conditions, may require tax deductions for an apartment.
Categories of beneficiaries
And who, in principle, in the country has the right to exemption from property payments? Or discounts when calculating debt?
In Russia there is a list of beneficiaries. He, as already mentioned, is the same in all regions. This means that in Moscow and Kaliningrad the same categories of citizens will be exempted from paying property tax.
Is the tax on the privatized apartment charged? Privileges on property in the Russian Federation rely on:
- retirees;
- Knights of the Order of Glory;
- Heroes of the Soviet Union, RF;
- participants of the Second World War;
- military personnel with a length of service of at least 20 years (after reaching a maximum of service);
- families of military personnel who have lost a single breadwinner;
- Chernobyl victims of the accident at the Mayak station;
- war veterans in Afghanistan;
- spouses and parents of soldiers who died in execution;
- people who are engaged in creative activities;
- disabled people.
In some regions, large families are exempted from tax in whole or in part. More detailed information needs to be specified in each region.
Several properties
Apartment tax benefits are offered with some reservations. They must be remembered by every citizen of the Russian Federation.
The thing is that property tax exemptions rely on only one taxable item in each category. This means that a person has the right to apply for benefits only for one apartment, house, cottage and so on.
What to do if a citizen owns several objects of the same category? For example, if an apartment tax is charged. Benefits to pensioners and other categories of beneficiaries are laid on only 1 property. A few apartments? A citizen must inform the tax authorities about the tax for which property he will not pay. How to do this will be discussed later. This process is no different from applying for property tax benefits in general.
If silent
But what if a person cannot decide for which apartment he does not want to pay the state? Will the privilege disappear?
Not at all. If the beneficiary has declared his rights, but in the statement he did not indicate the apartment (of several possible) that he wants to exempt from tax, the relevant state bodies will figure it out themselves. This is a fairly common occurrence.
In this case, benefits for paying apartment tax will be issued in respect of a more expensive facility. The cadastral value of the property is taken into account. Tax authorities independently choose a more favorable incentive for the population. You do not have to worry about its provision.
Where to draw up
Where to apply if the citizen has privileges for paying apartment tax? It should be noted that this opportunity is offered to the population only after the application is submitted to the reviewing body. It follows that the benefits of apartment tax are declarative in nature. A person must submit an application for consideration, after which his right will be considered realized.
So, you can apply for a property tax relief:
- in the regional Federal Tax Service (according to the registration of the owner);
- through the MFC;
- by working with the State Services portal.
Most often, citizens come to the tax authorities at the place of registration. You can submit documents for consideration:
- personally;
- by mail
- through a representative.
After studying the proposed papers, the tax authorities confirm the person’s right to benefit and stop calculating apartment tax. Or apply a system of discounts in settlements (for example, for large families in some regions). And how specifically to apply to the tax for exemption from property payments?
Order of registration
Assigned property tax (apartments)? Only certain groups of people can apply for benefits. What is the procedure for issuing bonuses from the state?
In order to correctly request benefits for any taxes, you need:
- Have a reason to apply for a bonus from the state. In our case - to be the owner of the apartment and belong to one of the previously listed categories of beneficiaries.
- Collect a specific package of documents. A rough list will be presented later.
- Write an application for the provision of tax benefits for an apartment. At the same time, it is important to follow the rules of conducting business correspondence.
- Submit an application with the collected package of papers to the tax office.
- Wait. From the moment of filing the application, the citizen will be able to count on exemption from tax or on the provision of discounts on it.
In fact, there is nothing difficult or special in this process. Especially if you personally contact the Federal Tax Service. Still got apartment tax? Benefits for disabled people of 1 and 2 degrees, as well as other benefits are provided in the form of a full exemption from payment. In this case, you can ignore the payment or re-apply to the Federal Tax Service to clarify the situation.
Documents for benefits
Now a little about what papers you can’t do without if a citizen draws up an exemption from property tax. Much depends on which category of beneficiaries a citizen belongs to. This fact must be taken into account.
Most often, the applicant is required to:
- passport;
- SNILS and TIN (optional);
- marriage certificate (if any);
- statement;
- documents proving ownership of the apartment (certificates, extracts from the Unified Register of Enterprises);
- pension certificate (if any);
- military ID (for men);
- disability certificate (for disabled people);
- certificate of a large family (birth certificates of children can be attached);
- other evidence confirming the citizen’s right to benefits (photographs, extracts, newspaper clippings, orders, awards, medals, and so on).
Nothing more is needed. As a rule, these papers are enough to save yourself from the payment being studied.
Circulation period
When can a citizen demand to remove property tax (apartment)? Privileges are provided to the population, as already mentioned, by personal application. You can contact the tax at any time.
Nevertheless, if you want to receive a discount or full exemption from payment in a given year, you must submit documents for consideration before November 1. For example, in order to start receiving a benefit in 2017, you will need to write a statement and provide the reviewing body with a package of documents before 01.11.2017. Otherwise, the bonus will be provided to the citizen from next year.
That's all. Now it’s clear how you can remove property tax (apartments). Privileges in Russia are laid to many citizens. To issue them is not difficult. The process of requesting benefits is not very time consuming. All documents listed above must be submitted to the tax office not only in the original, but also with copies.