Representatives of the tax service of Moscow and the Moscow region have long been looking for ways to make people rent apartments in accordance with the law. However, all measures taken were unsuccessful - and the maximum that was achieved was to introduce the declaration of income from such transactions.
Nevertheless, most citizens still prefer to circumvent the law. Therefore, it was decided to introduce a document called a patent for renting an apartment. Will this innovation really simplify the process of registering housing for rent? How can I get this document and what is needed for this? Is it profitable?
Opening IP
In fact, a patent for renting an apartment is one of the varieties of a simplified taxation scheme. However, in this way he will act only if the citizen registers his business as an individual entrepreneur. This means that a person confirms that he is going to receive income from renting an apartment.
In order to do this in Moscow, it is necessary to contact the interdistrict inspectorate of the Federal Tax Service No. 46 (located in the Moscow Ring Road, so it is better to get there by car). Once in the tax office, you need to fill out an application for registration of IP. In the field "Field of activity" in this case we write: "Rental of premises for rent."
However, it is immediately worth considering one important nuance. If the package of documents for opening an IP is not fully assembled, the future business owner risks losing a day standing in queues. Since the list of papers and registration numbers of forms are constantly changing, it is recommended to visit a notary or any other company in advance, which will help to collect the package of documents necessary for opening an IP and obtaining a patent for an apartment in Moscow. Usually it includes:
- application for opening IP;
- copy of a civil passport;
- state duty payment receipt.
It would seem, why not prepare everything yourself? The fact is that the signature on the application must be certified by a notary, and the application sheets must be stitched using a certain technology. In addition, the document must indicate the exact OKVED codes that determine the type of entrepreneurial activity. A list of them can be found on the Internet, but it is better to consult a specialist.
Of course, you can contact the notary office, located across the street from the 46th branch of the Federal Tax Service. However, there will have to sit in a huge queue. Therefore, it is much more convenient to contact a notary office near the house, so that in case of a shortage of any documents you can quickly go after them.
Contacting a company
There are a lot of organizations that provide services for preparing documents for opening an IP and obtaining a patent for an apartment in Moscow Region. The cost of processing a package of documents for tax ranges from 3.5-5.5 thousand rubles.
However, it should be borne in mind that you still have to visit a notary separately. Therefore, it is better to immediately clarify whether there is a specialist in the selected company who has the authority to certify signatures for the Federal Tax Service.
After preparing all the papers, it remains to visit the 46th tax office and register the IP.
Federal Tax Service
At the next stage, you need to visit the tax office again, only this time you need to go to a state organization at the place of registration in order to get the coveted patent for renting the apartment.Fortunately, in the regional Federal Tax Service there are usually not such long lines and more good-natured employees who will tell you the sequence of actions.
For registration of documents it will be necessary to pay the so-called patent tax. For this, IP owners are allocated up to 25 days from the date of paperwork.
How much does a patent for renting an apartment cost?
In this matter, it all depends on the area of the apartment. Based on the dimensions of the premises, the potential income that the IP owner can receive for the year is calculated. For example, if the total area of the apartment is from 100 to 200 m2, then the expected income is 2,250,000 rubles. However, this applies to apartments located in the Central Administrative District of Moscow.
The tax rate in this case is 6%.
Based on this, we multiply 2.25 million rubles by this percentage and get 135,000 rubles - this will be the cost of the patent for the delivery of the apartment, the validity of which will be 1 year.
How profitable is it: reviews of realtors
According to experts, to draw up such a document is beneficial only if it comes to renting several objects of living space at once or if the landlord's income exceeds 60 thousand rubles per month.
It is absolutely unprofitable for anyone who wants to apply for a patent for a one-room apartment, the income from which will be about 22 thousand rubles a month, to apply for this document. In this case, the owner of the housing will receive one loss.
If the area of the apartment is small, then it is much more profitable to open an IP and switch to a simplified taxation system. In this case, it will be necessary to pay only 6% of tax fees.
In addition, as experienced realtors note, the maximum patent validity for renting an apartment is 1 year. This means that the owner of the housing will have to go through the process of obtaining new documents from the tax service annually. At the same time, it is equally necessary to keep a book of income and expenses and file a declaration every year.
Lawyers reviews
According to experts, the procedure for obtaining a patent may seem complicated only during the initial registration. However, lawyers argue that this system allows for the simplest reporting for the tax service. In this case, the annual amount of contributions will be fixed and you will not have to calculate it from real income.
If the owner of the apartment only registers the IP (without the simplified tax system), then there may be some difficulties associated with the fact that the rental of apartments for the time being is not yet exactly related to the type of entrepreneurial activity. Because of this, controversial situations with tax authorities may arise that may consider transactions of this kind to be a violation of the law.
Therefore, the best option is to open an IP and switch to "simplified" or still get a patent. In this case, claims from the Federal Tax Service will not be exact.