Who is eligible for transport tax benefits?

Transport tax - a fee for using a car or other vehicle from its owner. At the federal and local levels, categories of citizens are determined who are entitled to benefits in paying this fee. Making a discount will save a lot of money.

What is a transport tax?

The car charge was introduced in the Russian Federation in 2003. Since then, the owner of the vehicle, who does not have benefits, pays a certain amount for the reporting period - a calendar year - to the budget. Legislatively, the tax is classified as a regional tax, so local authorities decide on their own which categories of Russians and under what conditions will receive transport tax benefits.

The purpose of introducing the fee was to replenish the state treasury. In the future, it was planned to spend these funds on improving the roadbed, improving the system of movement of cars, automation of regulation. The tax rate changes upwards almost every year. But the benefits of paying transport tax are constantly increasing.

Each car owner, until he declares the right to use transport tax benefits, will receive notifications of payment from the Federal Tax Service. Legal entities independently calculate the amount of the fee and indicate it in the declaration. Individuals must, with the notice received, apply to a banking institution and make payment.

Legislative regulation

Transport, like other types of taxes, is established in accordance with the rules of the Tax Code of the Russian Federation. Chapter 28 deals with transport tax. The size, procedure for granting, categories of persons to whom the exemption can be applied, are established by local authorities. They supplement federal norms without going against them.

There is a general rule for collecting transport tax: the higher the engine power, the higher the amount of tax payment. This norm is valid in all regions of the Russian Federation. According to the Tax Code, only owners of movable property are recognized as taxpayers in the presence of a supporting document. An object of taxation is recognized for each unit of transport that is at the disposal of the owner.

Taxation is carried out per each horsepower of a car, and not just from a unit of transport. The rate is differentiated by a specific power range. Hence the run-up in the amount of tax by region: local authorities, by issuing normative acts, are able to change the rate by 10 times, and not always downward.

Object of taxation

Article 357 of the Tax Code of the Russian Federation recognizes as vehicles subject to taxation:

• motorcycles;
• cars;
• Buses
• snowmobiles;
• trucks;
• yachts;
• airplanes, helicopters;
• towed vessels;
• jet skis.

The owner of the vehicle may be recognized as a person having a power of attorney. If the transport was transferred into possession before 07/29/2002, it is the trustee who is required to pay tax. On the transfer of transport, it is necessary to notify the tax structure. A later transfer of the car imposes obligations on the payment of the fee only to the actual owner.

Federal benefits

In this case, an exemption means a full exemption from tax as such. It is supposed to such categories of citizens as:

1. Disabled people owning a vehicle converted for their needs.
2. Owners of low-powered rowing boats.
3. Owners of fishing vessels.
4. Beneficiaries to whom the vehicle was allocated by social protection authorities if the engine power does not exceed one hundred horsepower.
5. Owners of special equipment used in agriculture.
6. Entrepreneurs on passenger ships, if business with their use is the sole occupation of an individual entrepreneur.
7. Owners of drilling and registered in the international registry of ships.
8. Owners of floating platforms or stationary.
9. The actual owners of stolen cars.

For other categories of citizens, transport tax benefits are also available, but at the regional level. In order to find out exactly what kind of privilege a particular car owner is entitled to, it is necessary to visit the territorial Federal Tax Service.

Vehicle tax exemption

The last paragraph raises the most questions. So, in order not to legally pay the wanted car charge, you need to submit a police certificate. It should indicate from what date the owner lost the car. From this date tax is not charged.

The remaining categories of car owners are exempt from payment at all. They do not receive appropriate notifications and are not required to pay a fee. However, if the owner has one of the listed categories of transport and one of those that falls under the object of taxation, he will receive a notification.

Local benefits

Tax incentives for transport tax by region are approved by local authorities and are quite diverse. Applicants for privileges from the state are legally established:

1. State authorities or local governments.
2. Organizations and Societies people with disabilities.
3. Rescue units, services, state-owned, unitary organizations.
4. Budgetary institutions - schools, medical institutions, sports and culture palaces.
5. Transport companies whose main activity is passenger transportation services.
6. Agricultural, housing and communal services, processing enterprises, leshozes.
7. Public associations.
8. Companies practicing the delivery of their employees to work.

Transport (100% exemption) used for transportation within enterprises is not taxed; specialized transport is agricultural, loading.

In the regions, the decision of the local government establishes additional benefits for the transport tax. In the capital, invalids of the Second World War, labor and combat veterans for one car do not pay tax. In some regions, Chernobyl residents, large families, and other categories of people do not pay tax or are exempted from it. In many regions, transport tax benefits are applied to pensioners.

Benefits for pensioners regarding transport tax

Pensioners by the decision of local authorities are exempted from paying a fee if the following criteria are met:

1. Heroes of social labor, the Russian Federation, the Soviet Union.
2. Veteran associations can get a discount on cars that are used in work situations, and not for personal purposes.
3. "Chernobyl" and citizens equated to them.
4. Disabled people (for vehicles whose power is not higher than one hundred horsepower).
5. The only parent in a large family.
6. The wife of a soldier who died in the line of duty.

It is necessary to provide a certificate to the tax structure at the place of residence of the pensioner, as well as documentary evidence of the benefits: Hero’s book, MSEC conclusion for a disabled person, a document of large families, confirmation of participation in the liquidation of the Chernobyl accident. The indicated privileges for pensioners on transport tax will be effective from the moment the applicant applies to the Federal Tax Service.

Disability benefits

The following categories of people with disabilities have large tax transportation benefits:

• associations, organizations of persons with disabilities whose vehicles are used in the activities of the company;
• disabled persons - “Chernobyl” or equivalent categories of persons;
• people with disabilities of all groups who use motorized wheelchairs or cars received for their needs through social protection authorities.

Passenger cars, the power of which does not exceed 73.55 kW or equipped for a particular disabled person, are not taxed. At the local level, additional benefits for people with a transport tax are set. For example, in St. Petersburg, a disabled person’s parents or guardians are supposed to be released if the car has been owned by the family for more than 15 years or its power is not higher than 150 horsepower.

What kind of privilege do large families have?

At the federal level, a car tax for families with more than two children is not established. In a particular region, the decision is made by local authorities. Basically, privileges for parents with many children are present, since support of socially vulnerable layers of the population is strongly encouraged by the state.

It is important to confirm your status when you receive a large tax on transport tax. To do this, you need to obtain a certificate from the social security authorities large families (or parent). By the way, if the parent is single - it doesn’t matter, the mother or father - brings up three or more minor children, he is in most cases completely exempted from the tax.

In some regions, the practice of reducing the size of the fee to 75 or 50% of the established amount. If the family received the status of a large family, and applied for benefits much later, upon application, the transferred funds can be returned.

Discount on paying tax for veterans

Federal law does not provide all, without exception, veterans with benefits when paying tax on cars. But Article 356 of the Tax Code allows local state authorities at their discretion to provide this category of tax incentives for transport tax.

For example, the transport tax benefits for veterans operating in the capital exempt such citizens from payment in full, but only for one unit of transport. And since 2013, a restriction was introduced in the power of a veteran-owned car - 200 horsepower. Veterans of labor in some areas are also exempted from transport charges. In some cases, they are given a 50% discount on tax payments.

In order to exercise your right to a benefit, it is necessary to draw up a statement in the tax structure at the place of residence and attach documents that could confirm the right to preferential taxation. In addition, a passport, SNILS, veteran certificate is provided.