Tax liabilities in Russia often cause controversy among the population. Especially if there are questions of obtaining benefits. Special attention is often given to older people. This category of taxpayers is considered eternal beneficiaries. They have a huge amount of bonuses from the state. Pensioners do not pay property tax in Russia? Or should they transfer money for their property in full? The answer to these questions we have to find out further. What should every citizen know about this topic? What are pensioners of the country entitled to with regard to property tax?
Payment Definition
We will talk further about what kind of payment we are talking about. What is called property tax? Who pays it in Russia?
Property tax - a federal tax charge levied annually from the population for the ownership of a property. Typically, this payment primarily affects real estate. For vehicles owned by a citizen, there is a separate tax. It is called transport.
And pensioners do not pay property tax in Russia? To answer this question as accurately as possible, it is necessary to consider the features of this collection.
Payer Categories
Who pays property tax? In the Russian Federation, this payment is one of the main ones. As already mentioned, the payment is federal in nature. Therefore, the categories of beneficiaries are uniform throughout the country.
Who should pay property tax? He relies:
- to individuals;
- organizations;
- to foreign citizens.
The payer will be any person who owns a property in the territory of the Russian Federation. It does not matter in which form - shared or private. The main thing is to have a certificate of ownership of certain objects.
Earlier
Are benefits provided to pensioners on property tax? This question is puzzled by most modern older people. This is due to the fact that in 2014 new tax rules entered into force.
It used to be that pensioners did not pay property tax. Legislation completely exempted older people from this payment. Moreover, the nature of ownership did not play a role.
But in 2014, everything changed. What can now be said about the benefits of property tax for pensioners? Should older people pay for their property? Are there any ways to get benefits?
Present time
So everybody, pensioners don’t pay property tax or pay? The answer to this question depends on what kind of property in question. Under the new rules, pensioners do not have to pay property taxes. But only when it comes to specific objects.
In general, changes in the tax sphere did not affect older people. They do not pay property taxes. However, only some properties are not taxable under such circumstances.
Benefit Property
What property allows citizens to apply for exemption from property tax? More often than not, housing is affected by this possibility. Almost all residential premises owned by a pensioner do not provide for the payment by the landlord of the corresponding tax levy.
So, pensioners do not have to pay property tax for the following objects:
- apartments;
- houses;
- cottages;
- rooms;
- buildings and structures that are used for creativity;
- householdsbuildings of no more than 50 "squares" with a total area located on garden, country and other lands;
- places for cars;
- garages.
Accordingly, if a person owns other property, you will have to pay for it. But this is far from all the restrictions that modern pensioners may face.
Luxury housing
What else is it about? The abolition of property tax for pensioners is not supported when it implies the possession, use and disposal of elite property. Expensive real estate does not allow their owners to apply for benefits under any circumstances.
Real estate is considered to be elite, the cadastral value of which exceeds 300 million rubles. True, such objects are not found among the ordinary population of the Russian Federation. Therefore, the bulk of the elderly are exempted from the tax to be studied.
Multiple objects
But this does not end with the features of payment for property. The thing is that privileges for pensioners on property tax are offered only for one object in each category. What does it mean?
If a person owns several apartments, houses and cottages, then, being a pensioner, he is entitled to receive exemption from payment for only 1 apartment, 1 house and one cottage. All other property is taxed according to generally accepted rules.
Each pensioner himself indicates which property is subject to the proposed bonuses. If the owner has not done this, the tax authorities will decide on their own. In practice, the object with the highest cadastral value is usually exempted from taxation. Similar rules have been in force in Russia since 2014.
About calculation rules
As you might have guessed, the exemption of pensioners from paying property tax is a common thing. It is enough to declare your rights. Otherwise, you will have to make settlements on the received receipts.
The latest tax changes in 2014 led to the fact that now payments are calculated a little differently. The property tax rate is taken based not on the inventory, but on the cadastral value of the property. No further major changes or adjustments.
That is why some citizens who are not pensioners do not pay property tax - there is no data on the cadastral value of real estate. But this does not mean that a person will be exempted from payment for life. Only older people can count on this bonus. The rest will begin to pay tax for the property owned after the tax authorities receive data on the cadastral value of housing.
Deductions
Property tax for pensioners, as we have already found out, sometimes takes place. But this does not mean that you have to pay the full amount set by the state for the ownership of a particular object. Recent innovations have allowed all citizens of the Russian Federation to receive the so-called tax deduction. It is intended not only for pensioners, but also for ordinary taxpayers.
What kind of deduction is this? After receiving it, the property tax rate will be reduced. A deduction is permitted only for specific taxable items. For example:
- apartment - 20 "squares";
- house - 50 square meters;
- room - 10 square meters m
What does it mean? The amount of tax will be reduced by the cadastral value of these areas. From the foregoing, it follows that older people in Russia receive double benefits. They are entitled to both privileges and deductions for property owned.
Order of receipt
It is easy to guess that all tax bonuses from the state are not issued just like that. They are appointed only by personal application of a citizen. Otherwise, it is necessary to pay the tax authorities on the bills submitted until the person wants to exercise his right to benefits.
How is it made out? Firstly, it is important to remember that a person must submit a statement of the established form by November 1 of the year in which he wants to be exempted from tax. For example, until November 1, 2017. If the pensioner has not applied to the tax service before this time with a corresponding statement, he will have to pay tax. The exemption will start from the next tax period.
The procedure is simple. A citizen must:
- Collect a specific package of papers. A complete list of them will be brought to the attention of the following.
- Write a statement of the established form. Pensioners do not have to pay property tax, but only after submitting a request. Usually it says something like “Please exempt me from paying property tax”, after which a specific object of taxation is indicated.
- Submit an application together with a package of papers to the tax office at the place of registration of the citizen.
That's all. After consideration of the application, property payments should not be received by an elderly person. If they are all sent early, you must contact the tax authority again. In practice, such errors are not so rare. There is no need to fear them, to pay the tax from which the citizen is exempted, too. With a receipt and evidence of preferential rights, it is enough to go to the tax office and double-check the correctness of those entered into the database.
Documents
Tax exemption for pensioners is not so difficult. Everyone will be able to bring the task to life without problems. Some problems may arise when collecting documents to provide benefits. Fortunately, modern seniors have been freed from paperwork. To exempt from property tax, it is necessary to prepare a minimum of securities.
The documents requested by the tax authorities include:
- applicant's identity card (passport);
- SNILS (preferably);
- TIN (if available);
- certificates of ownership of the property (extract from the Unified State Register of Enterprises is also suitable);
- pension certificate (or pensioner's certificate);
- other papers confirming preferential human rights.
Nothing more is needed. Only a statement from a citizen to provide benefits. As a rule, it is either pre-filled at home, or made directly at the tax office.
About other property
As already mentioned, in Russia there is a huge variety of taxes. Most of them are for this or that property. Property tax for pensioners in the Russian Federation often does not take place. And what about other objects of taxation that an elderly person owns?
Transport is also property. For him, there is a separate regional tax - transport. The bulk of pensioners is exempt from paying it or they are entitled to discounts (up to 50%). More accurate information needs to be found out in the administration of a particular region.
Also, a person may own land. There is a land tax for such property. All citizens are required to pay it, regardless of their age. This means that pensioners must pay for land.
Nevertheless, it is from the property tax that older people in Russia are exempted. When? This has already been said.
Summary
Now it’s clear how the provision of property tax benefits to pensioners takes place. In addition, it is now clear whether older people should pay for their property in one way or another.
So far, the elderly do not pay property taxes. This right is enshrined in law, it is exercised after the owner’s personal appeal to the tax service. It is not planned to take away this benefit from the population today.
Only in some cases, pensioners pay property taxes, but in incomplete amounts. Given all of the above features of the payment, you can apply for benefits in the shortest possible time.So whether pensioners pay property tax (an apartment or a summer residence is owned - it does not matter). The answer is: in most cases, citizens are exempted from property taxes upon reaching retirement age.