In modern Russia, there are still a considerable number of people experiencing an acute problem in the housing sector, lack or complete lack of housing. The consequence of this is the bobbing about rented apartments, hostels, the yoke of heavy loans.
But there is at the beginning of the twenty-first and another, already very solid layer of tenants who are not only provided with an apartment, but also have a reserve home fund, which certainly will not be used for its intended purpose and which can be used for enrichment. So is it possible to rent apartments and not work?
Fair Deal and Dishonest Deeds
The domestic legal framework enables Russians to profit from rented apartments. The Housing Code of the Russian Federation substantiates the leading provisions for renting an apartment: who is the tenant, the boundaries of the rights of the parties, rental conditions and the reasons for its termination. LCD RF does not require a legal agreement before renting a house, but common sense suggests reducing all kinds of dangers.
Russian law excludes the term “illegal rent of an apartment”. The Russian has the right, as the owner of the property, to decide independently what to do with him. Based on this, he can sell it, present it as a gift, rent it out. This means that the rental of apartments as their own property is quite permissible and legitimate. Another thing is if the profit is not fixed in tax structures, and state taxes are not paid. These actions will be considered illegal and punishable.
Rental Relationship Procedure
So, it seems possible to lease vacant housing, receiving good money. At the same time, the delivery of apartments should be accompanied by attention and caution. The problem is that among tenants there are enough negligent tenants, and just crooks. People living in an apartment often delay the due payment, do not clean the rented housing, disfigure household furniture, and sometimes even rent housing.
In order to protect yourself from various dangers, from the very beginning, when signing a lease agreement with a tenant, you must regulate the rules of the apartment agreement, the legal document itself must be correctly agreed upon. Any mistake can cost a lot of money, or even the apartment itself. After all, going to court in the event of a dispute with a tenant can only be won if there is a proven legal basis.
Legal entity
When the owner signs an apartment rental contract to a legal entity, he is also required to conclude a lease agreement. At the same time, this company, which went to the agreement, can rent an apartment only for its own employees, but not operate it as an office building.
Content of the contract
When signing a legal document on renting an apartment, try to anticipate most of the controversial circumstances and write them down in the contract. Do not forget about signatures. Be sure to note the circumstances of the transfer of funds (when, how much and how, the form of punishment for violation of payment). A separate area that should be considered in the apartment rental agreement is the question of who will get utility bills. Since the law on renting an apartment does not regulate it, it should be considered in the contract. Otherwise, hassle may occur.
Chronological framework
It is possible to rent apartments and not work, but some precaution on the part of the landlord is mandatory.
A legal document on renting an apartment must be limited to a specific time. But when the contracting entities have not set a deadline, the agreement will be valid for five years. If the contracting parties are not going to delay the contract for so long, then it must be deliberately adjusted.
The time of the lease agreement is not able to prolong the period of the impact of the lease contract, fix the clause in the agreement of all parties living in the future. Indicate which side should carry out major and surface repairs. Note that the tenant must make all changes to housing with the permission of the owners.
Allocate in the accepted agreement the amount of collateral in the amount of the monthly payment, which will be intended to compensate you for a probable loss. Indicate when the landlord will have a deposit in the future: the tenant broke household appliances, the situation, spent a significant amount of money on long-distance calls.
Communal apartment and room rental
Living in a communal apartment does not leave the opportunity to rent an apartment and not work. According to the article of the sixteenth LCD of the Russian Federation, a separate room is assigned to residential premises. Art. 288 of the Civil Code of the Russian Federation emphasizes that the owner exercises the rights of possession, use and possession of his own room in accordance with the purpose of the premises. Article 209 of the Civil Code of the Russian Federation notes that the owner may, at his request, relate to the premises, if these actions do not contradict the laws and interests of others. Consequently, renting a room in a communal apartment is permissible without the consent of other residents, in accordance with Articles 247 and 253 of the same civil code of the Russian Federation.
Taxes
When transferring real estate for rent, you receive income from the rental of the apartment, for it you must pay a tax in the amount in the usual circumstances in the amount of thirteen percent, as well as for any income. How to pay tax for renting an apartment? According to existing laws, you must contact the tax authorities at the place of residence. Until April 30 of the year following the tax phase that has passed, it is necessary to provide information on the tax return and deposit funds in the amount of thirteen percent of the apartment income no later than July 15 of the next year.
Any owner of an apartment should not forget that the acquisition of financial resources for rental housing manifests itself as a profit covered by duties on the income of individuals in the amount of thirteen percent of the money earned. The declaration of such taxes must be presented to yourself. To pay personal income tax when renting housing, as required by the Tax Code of the Russian Federation, you need to transfer the entire amount for the year every month or immediately.
Ways to lower taxes
In order to reduce the amount of service when renting apartments, most of the owners who rent apartments are registered as individual entrepreneurs in the tax structure. It must be pointed out that such a modification reduces duties to six percent of the amount of money. It should be noted that registration in the form of an individual entrepreneur is not mandatory, but if you still want to act in this way, you will have to write and attest to a lawyer a statement of a certain form in tax structures, pay a fee in the form of a state duty and come to the local police with a passport . Registration is made within five days from the time of delivery of the papers. In the future, you need to accept the codes in the statistics structure and quietly carry out work on renting apartments.
Chapter 26.5 of the Tax Code also notes the patent structure of the collection of duties. The significance of such a structure is elementary: an individual entrepreneur, having submitted an application to the tax inspectorate, receives a patent for a stipulated form of activity, in particular, for leasing a room belonging to him as property.Along with this, an individual entrepreneur gets rid of other duties related to such professional work (for example, personal income tax). In this case, the tax share of the tax patent is 6%. The patent exposure time can be extended from 1 month to a year, but not more than one calendar year. The cost of a patent is determined and based on the time for which it was received: if the period does not exceed six months, then payment is provided for at a time in full, if it is more than 6 months, the total amount can be divided into two.
Problems with tax concealment
A common Russian practice of modern times is the evasion of owners of rented apartments from taxes on payments for rental housing. Everyone wants to rent apartments and not work. It should be noted that in this case they risk the appearance of a number of problems:
- It is possible to run into the prosecution of tax structures. Punishment ranges from fines to criminal prosecution.
- The tenant can blackmail various terms of the contract, seeking to reduce payment.
- In the event of a dispute over the lease, the owner will not be able to turn to the law enforcement agencies, to the court.
- By diverting his income to the gray zone, the landlord deprives himself of the opportunity to insure the rented apartment with the property in it, etc.
There are other reasons that can cause you problems. Therefore, you should not save on taxes, it is better to pay the prescribed duties once in twelve months than to be afraid of government bodies for a whole year.
Required documents
Upon delivery of the apartment, documents are necessarily shown on both sides. This process is very important and it is better to seem like a bureaucrat, a lover of formalism, than to remain without money, or even without an apartment. On the one hand, a tenant is required to demonstrate a passport. You can’t get caught explaining that the passport is in the registry office or at the consulate and be satisfied with a photocopy of individual leaflets. On the other hand, the owner of the apartment is obliged to prove his formal rights by showing documents of title (contract for obtaining an apartment, a document on the right of inheritance, other possible papers). For the reliability of these documents, you will have to contact the Rosreestr. If you are renting an apartment that is in municipal ownership, you must urgently ask for permission from the local government.
Negotiating papers
Having made sure of the legal capacity of the parties, you can begin to prepare documents for removal. The basis for relationships within the framework of rental housing is a contract. In this case, there are specific signs. The agreement must always indicate the time within which it is signed, place of residence, price of the month of stay, sequence of payment and the possibility of increasing it. If the duration of the lease agreement exceeds one calendar year, you must register it in Rosreestr in this respect, otherwise difficulties may arise with the tax authorities. In addition to the agreement, a list of things that will become an integral part of the legal document is invariably exposed.
In such a paper, the landlord recounts all the interior items, household appliances and information technology that are given for use together with the apartment.
The tenant needs to make sure that information on the current state of these things is included in the inventory: external damage, malfunctions, other defects.
After signing the contract, the parties proceed to fulfillment of obligations to each other. An act of reception and transfer of property is drawn up, indicating that the apartment was provided for use by the tenant and he accepted it.
When transferring paper banknotes, you must certainly write a receipt for the funds handed. In that case, when finances are transferred to the electronic account of the landlord, you do not need to write a receipt.
All documents provided in this folder must be distributed in two copies: one for the landlord and one for the tenant.
Tax Return 3-PIT
Upon delivery of the apartment, the landlord must forward the necessary papers to the local tax office (tax return 3-NDFL for the full year or for the duration of the lease).
The landlord must demonstrate part of the declaration. Other materials of the declaration are provided only if necessary.