Land tax must be paid by all landowners. This applies not only to companies, but also to private landowners. The size of this fee depends on the cadastral value of the existing property. Companies are required to independently calculate and pay tax, but private owners receive receipts from the FTS, with which they can pay the fee. But there are some landowners who can count on tax breaks. Therefore, it is important to understand who is exempted from paying the land tax, how such relief is made out, and also what difficulties can be encountered.
Who is the payer of land tax?
Initially, you should understand who exactly pays this type of fee. Payers are the following persons:
- owned plots of land;
- having the right to use the territory indefinitely;
- used by the participant on the basis of inheritance rights.
Payers include both private individuals and different companies. It is important to know which categories are exempt from land tax. They are appointed not only by federal, but also by local legislation.
Who is exempt from land tax?
To find out exactly who can count on benefits, it is important to study not only federal regulations, but also local ones. Most often, the following persons can count on different preferences represented by a reduction in the fee or a complete exemption from its payment:
- retired or disabled people;
- veterans;
- large or poor families;
- charitable or other organizations that do not benefit from their work;
You can find out exactly whether pensioners are exempted from paying land tax directly after contacting representatives of the local administration of the region.
Types of benefits
Different categories of people and companies can count on two types of benefits. These include:
- full exemption from payment of the fee;
- receiving a discount equal to 10 thousand rubles. from the tax base, defined as the cadastral price of the object.
Any kind of relief from the state is drawn up exclusively in a declarative manner, therefore, a person counting on a benefit must take care to arrange it on his own.
Which firms can expect complete exemption?
The following organizations are exempt from paying land tax:
- their territory is occupied by public roads;
- the company is represented by a resident of a special economic zone, but even in this case it is necessary that the land be owned by the enterprise for at least 5 years;
- the organization manages the land located in the center of Skolkovo;
- the enterprise is religious, therefore the land is used for the construction of a church, cathedral or other similar structure;
- The company is a public organization created for people with disabilities, but the proportion of people with disabilities should not be less than 80%.
Additionally, in many regions, this includes companies specializing in the art craft of the peoples of the Russian Federation. But their land should be located directly in the place of business. Normative local acts may establish a different number of enterprises that can count on preferences.
Which citizens receive exemption?
Many landowners are interested in the question of who is exempt from paying land tax. This kind of preference is given only to people who are ranked among the small indigenous population of the country. But they must use the land solely to preserve their traditions and way of life.
The remaining citizens can only rely on a discount based on the requirements of federal law. At the local level, some categories of the population may apply for full exemption. To do this, you must first obtain the necessary information from representatives of local authorities. Most often, people with disabilities, families with many children and labor veterans are exempt from paying land tax.
Who gets the discount?
Some categories of the population may apply for a discount, which is applied in the process of calculating the land tax. For them, the tax base is reduced by 10 thousand rubles. Often this leads to the fact that there is completely no need to pay this tax. Therefore, a pensioner is exempted from paying land tax if the cadastral value of his plot does not exceed 10 thousand rubles.
The following categories of population can count on such a benefit:
- disabled people of the first two groups;
- Heroes of the Russian Federation or the USSR;
- Knights of the Order of Glory;
- disabled since childhood;
- WWII veterans;
- people affected by the Chernobyl accident or the Mayak Production Association;
- persons involved in the testing or destruction of radiation weapons.
Regional authorities may significantly increase the above list. This may include pensioners, large families, as well as citizens recognized as poor. To find out if people with disabilities are exempt from paying land tax if they have only the third group, you can directly contact a representative of the local administration.
How to get information about the possibility of applying the benefits?
In many regions, pensioners are exempt from paying land tax. But in order to get really up-to-date information, it is necessary to contact the local administration of the region where the object is located for this information. To do this, the following actions are performed:
- an official request is made;
- it indicates to which category of the population the applicant belongs;
- documents confirming that the citizen is a disabled person, a pensioner or a member of a large family are attached to this request;
- then you only need to wait for the response of the local administration, and often it is given on the day of treatment.
Only after that you can start designing this preference. To do this, it is important to correctly compose a statement, as well as prepare other documents that are transmitted to the local branch of the Federal Tax Service.
How is relief granted?
If at local damage pensioners and people with disabilities are exempted from paying land tax, then they must take care to arrange for such a benefit on their own. For this, any beneficiary performs the same actions:
- a free-form statement is drawn up which indicates the need for preference from the state;
- official documentation is attached to this application, which confirms that the citizen really has the right to exemption from payment of the fee;
- for example, if a disabled person is involved in the process, he must submit a certificate to the Federal Tax Service based on which a certain disability group is established;
- additionally required documents confirming the ownership of the object, and they can be replaced by an agreement on the basis of which the land was transferred for unlimited use;
- such documentation is usually checked within 10 days;
- if a positive decision is made, then from the beginning of the current year, the fee is recalculated or a full exemption from its payment is proposed;
- if the decision is negative, the applicant receives a written response stating the reasons for the refusal.
Making such a preference is actually quite simple. If the cadastral value of an existing plot is less than 10 thousand rubles, then even if the applicant is entitled only to a discount, he is exempted from the need to pay this fee further.
Reasons for refusal
If a person can count on release, but receives a refusal from employees of the Federal Tax Service, then this is usually due to the following reasons:
- missing documentation;
- transferred papers are fake;
- any changes were made to the normative acts of the region, on the basis of which a citizen can no longer count on such a state benefit.
In some situations, it is possible to correct the revealed violations in order to further properly arrange the preference.
Where to go?
Some categories of people and companies are fully exempted from land tax. But beneficiaries must confirm their right on their own, for which it is necessary to apply with a certain package of documents to the department of the Federal Tax Service.
Get information about the possibility of applying the benefits is possible only in the local administration of the region. Additionally, this information may be offered by employees of social security agencies.
In the department of the Federal Tax Service, you can find out exactly what documents will be needed to arrange relief. This certainly includes papers that prove the status of the applicant. Additionally, confirmation is required that the existing site really belongs to the citizen.
When is tax paid?
Land tax is paid until December 1 of the year following the reference. Therefore, if a person really has the right to exemption or benefit, then he must deal with the preparation of preferences before this deadline. Otherwise, for late payment he will be forced to pay a fine and penalties.
Citizens who are exempted from paying land tax simply do not receive appropriate receipts from employees of the Federal Tax Service. But it is advisable to make sure that they have correctly issued the privilege so as not to encounter a delay in the future.
What are the difficulties?
If you figure out who is exempt from paying land tax, then a person who is in a certain category of the population can officially apply for this benefit. But at the same time, some difficulties of this process are taken into account:
- if the site is located on land that belongs to several municipalities, then you need to transfer the fee to two regions, and often in one city an exemption is offered, and in the other region the landowner cannot count on any preference;
- if even after proper registration of the benefit, taxation catenation still arrives at the citizen’s place of residence, you will have to contact an employee of the Federal Tax Service for information on the availability of exemption or benefit;
- if a receipt has already been paid, and only after that a privilege has been issued, then funds for past periods will not be returned, so exemption can only be obtained for future periods.
In some situations, employees of the Federal Tax Service meet taxpayers, therefore, they return the previously paid amount if it has not yet arrived on December 1 of the year following the reporting year. To do this, it is important to contact the tax office with an official statement and confirmation that the land owner can count on benefits from the state.
Conclusion
Many landowners can rely on certain types of support from the state. They are represented by a full exemption from land tax or a certain discount. To apply for such a benefit, you must independently apply to the department of the Federal Tax Service with a statement and other documentation.
Receive benefits can not only individuals, but also representatives of different companies. Such support measures can significantly reduce the tax burden.