Tax liabilities for housing concern almost all citizens - both ordinary residents and owners of the property. Under what circumstances is it necessary to pay tax on a privatized apartment? Who is responsible for the property? How can I pay tax? How long are payments accepted without any serious consequences? All this and not only will be described below. In fact, dealing with tax obligations for housing is not difficult. The exception is situations in which a minor owns a share or all of the property. But lawyers will always be able to advise on this issue without much difficulty.
Privatization is ...
Having understood this issue, many will be able to understand whether it is necessary to pay tax on a privatized apartment. What is called privatization?
Thus, it is customary to call the process of re-registration of public housing to private ownership free of charge. That is, citizens will receive ownership of an apartment or a house, or a share in this property. After privatization, all participants in the operation become full owners of the property.
Taxes - is it or not?
Do I have to pay tax on a privatized apartment? As we have already found out, privatization allows you to register your property as a private property. We can say that this is such a way of acquiring real estate.
Under current laws, owners are required to make regular payments to the state treasury in the form of property taxes. If the apartment is privatized, do I have to pay tax? Yes, but not everyone. The Tax Code provides for preferential categories of citizens who are partially or fully exempt from tax liability for real estate.
What tax
Individuals are interested in what kind of payment they will have to deal with. In Russia, taxes are different. And depending on the type of collection, the order of payment and calculation of tax payments will change.
The tax on a privatized apartment, like any other acquired property, is called property tax. It is with him that he will have to deal in the future.
The payment is federal in nature. That is, the privileges and rules for transferring funds for property ownership are the same in all regions. The difference is only in the amounts indicated in the payments. Different cities pay for the same property in different ways. And this is quite normal.
About calculation
Does a citizen own a privatized apartment? Property tax how will it be calculated?
It is worth remembering that the following factors influence the amount of payment:
- cadastral value of real estate (changes every 5 years);
- region in which the property is located;
- shares of property owned by each apartment owner.
In addition, the tax rate is taken into account when calculating the housing tax. It is established by the authorities of the Russian Federation annually. This value changes from time to time.
How to calculate correctly what tax on a privatized apartment a citizen will have to transfer? You will need the cadastral value of the property multiplied by the tax base. The amount received is the tax charge.
If citizens have an apartment in shared ownership, then each owner is assigned payments directly proportional to their shares in the property.
In other words, the formula for calculating the property tax will be as follows:
Apartment Tax = (Cadastral value - Tax deduction) * Share size * Tax rate.
What is a tax deduction? And where does he come from? Who should be? We will try to understand this further.
About deduction
Do pensioners pay for a privatized apartment? Yes, but there are exceptions. In Russia, certain categories of citizens may not transfer funds for property owned. About them a little later.
Before this, we will examine the key points related to the topic under consideration. For example, where does the tax deduction come from. What is this all about?
To date, a standard tax deduction has been invented in Russia to reduce the burden on the population. It allows you to reduce the tax base when calculating the final annual payment. A deduction is made to all owners without exception.
In the case of an apartment, you can reduce the cadastral value of housing by 20 m2. In Moscow, St. Petersburg and Sevastopol, you can increase the size of the deduction, but in practice this almost never happens.
Due date
To what date is it necessary to pay tax on a privatized apartment? Property taxes of the Federal Tax Service are made until a certain day. It may change from time to time.
In 2018, the deadline for payment is December 1. After this number, the citizen will be considered a debtor. As a result: he will have to face penalties. And the longer the delay occurs, the more you will have to pay in the end.
Notification Dates
We found out whether to pay tax on a privatized apartment. Next, we consider the categories of beneficiaries who are exempted from the studied payment. But before that, we will find out when people are sent out payments to pay tax.
According to the law, notifications of the established form must be sent to owners no later than a month before the deadline for tax payment. That is, until November 1. If the notification did not come, it is worth raising the alarm. Indeed, the absence of a payment does not exempt from tax liability.
About benefits
Do pensioners pay tax for a privatized apartment? It's no secret that in Russia there are a lot of different beneficiaries. And in the tax sphere as well.
In Russia, property taxes are not allowed:
- disabled people;
- to veterans;
- heroes of the USSR and the Russian Federation;
- victims of the Chernobyl accident;
- seniors.
These categories of citizens are fully exempt from property payments. In some regions, benefits are offered:
- the poor;
- having many children.
These segments of the population are often given certain discounts when paying taxes. But you should not count on them. Indeed, most often only federal beneficiaries have bonuses in the matter under study.
How to provide benefits
Do pensioners pay tax for a privatized apartment? Not. By law, older people are exempt from payment. But the privilege is granted only after the submission of the relevant application to the Federal Tax Service.
In addition, sometimes the listed categories of beneficiaries still have to pay on bills. This is possible if several objects of the same category are recorded on a citizen. For example, 2-3 apartments or shares in them.
The prescribed benefits apply to each type of real estate, but only in a single quantity. If a pensioner has several apartments, he will not pay property tax for one of them. Which one?
Either the person himself makes this decision, or he is exempted from a larger tax payment. The legislation of the Russian Federation does not provide for any exceptions.
Children and taxes
Pensioners do not always pay taxes on a privatized apartment. Most often, this category of citizens is exempted from the responsibility being studied. But what if the owner of the apartment is a child?
Minor children are the same homeowners as adult citizens. The problem is that children should not carry out banking operations. And taxes are mandatory paid from a person’s personal funds.
Thus, the child cannot pay property tax.At the same time, if funds are not deposited into the state treasury for the billed payment, a debt will appear for the minor.
To avoid this, the tax on the privatized apartment must be paid by the legal representatives of the child. At the same time, during the transaction, you will have to leave a corresponding comment. Only in this way will it be possible to deal with tax obligations without any consequences.
How to find out debt
How can I find out the amount due for owning an apartment? For this, various methods are used.
For example, you can:
- clarify tax information at the Federal Tax Service;
- check the debt on the "State Services";
- use the service "Payment of government services";
- search for debt through electronic payment systems;
- send a request by Internet banking.
In reality, everything is simpler than it seems. Ideally, a citizen requires a TIN and personal information. Using this information, a person can easily find data on tax payments.
How to pay
Payment of the study fee also plays an important role. Usually there is no problem with this issue.
Modern citizens are capable of:
- deposit funds through bank cash desks;
- use ATMs and payment terminals;
- resort to the help of the website of the Federal Tax Service;
- take advantage of "State services";
- transfer money through an electronic wallet;
- carry out a transaction through internet banking;
- use the site "Payment of government services".
These are the most common methods of paying taxes in the Russian Federation, not necessarily property ones. What else is important to remember about property and tax liabilities?
Property sale
Is it supposed to transfer tax when selling a privatized apartment? Yes, but not always.
In this case, the so-called personal income tax is paid. It is 13% of the proceeds per transaction. No one is exempted from this “contribution”.
However, there are a number of exceptions. If the apartment was privatized before 2016, then for exemption from personal income tax on the sale of housing, you must have it owned for at least 3 years. This rule was in effect in Russia not so long ago.
Now new changes have come into effect. Now, for exemption from income tax, you must be the owner of the apartment or its share for at least 5 years. The rule applies only to real estate acquired from 2016 and later.
No additional manipulations on exemption from income tax are necessary. It is enough to submit a declaration of income to the Federal Tax Service, as well as attach certificates of ownership of the object of the sale.
Residents and taxes
Do tenants of a privatized apartment pay taxes for this property? The answer depends on who the dweller is.
Owners registered in the house or apartment must pay the bills. Ordinary residents pay only for utilities. Tax notifications should be given directly to the owners of apartments and houses.
Payment instructions
At the end of the question under study, a few words about how to properly pay property tax. For example, through cash desks of banks or ATMs.
In the first case, it is enough to bring along a payment card, passport and money. All this is given to the cashier at the bank, after which a hand and a receipt for paying tax are issued. It will have to be kept for the coming years.
With ATMs, the situation is more complicated. The tax payment guide is as follows:
- Open the item "Payments in my city" in the main menu of the ATM after inserting bank plastic into the ATM.
- Select "Taxes, duties" - "Search for the recipient."
- Indicate the search method given about the payment. For example, "By document index."
- Enter the payment number and click on "Next".
- Check the correctness of the entered details.
- Confirm transaction.
If the search is performed on the TIN of the recipient, after finding the Federal Tax Service, which will be credited with money, you will have to manually indicate the payment information - the type of tax, its amount, as well as the payer's data.