How to make an application for property tax benefits for pensioners?

Section 2. Land tax benefits

The section is filled out separately for each land plot for which a benefit is claimed.

In the "TIN"

the TIN of the organization is indicated, and in the
“KPP”
- the checkpoint at the location of the land plot, the information for which is indicated in this section.

In field 6.1

The cadastral number of the land plot in respect of which the benefit is claimed is indicated.

In field 6.2

The period of validity of the benefit is reflected according to the document confirming the right to it.

In field 6.3

the land tax benefit code is selected.

In field 6.4

information is reflected on the regulatory legal act (LLA) of the representative body of the municipality at the location of the land plot, providing for a tax benefit:

• date of adoption of legal acts ( field 6.4.1
  );
• number of the legal acts providing the benefit ( field 6.4.2
  ).

Expert opinion

Korolev Konstantin Georgievich

Practicing lawyer with 7 years of experience. Specialization: criminal law. More than 3 years of experience in document examination.

In field 6.4.3

the structural unit of the document in accordance with which the benefit is granted is indicated.
This field is filled in by analogy with field 5.6.3
.

Fields 6.5.1 - 6.5.5

are filled in by analogy with
fields 5.7.1 - 5.7.5
of the application.

Property tax benefits prescribed in the Tax Code of the Russian Federation and decisions of local authorities are not provided automatically. As a rule, to register them, a person must contact the tax office. In this article we will look at how to apply for a land tax benefit and in what cases it is not necessary to do so.

If you have questions or need help, please call Free Federal Legal Advice.

The call throughout Russia is free 8 800 350-94-43

What property tax benefits are available to pensioners?

According to Article 401 of the Tax Code of the Russian Federation, pensioners are exempt from paying property tax on their property. This regulatory legal act on exemption from tax obligations applies to the following real estate owned by pensioners:

• Apartments;
• Rooms;
• Houses classified as residential;
• Premises and structures intended for professional activities;
• Outbuildings located on lands intended for gardening work. Moreover, the area of ​​such objects should not exceed 50 square meters;
• Garages;
• Parking spaces.

If we are talking about property whose cadastral value exceeds 3 million rubles, no benefits are provided. Pensioners are also not exempt from taxes if the real estate they own is used in business activities.

It is important to note that the benefit can be applied to only one object owned by the pensioner. It is also worth noting that representatives of authorized bodies, when considering the relevance of applying the benefit, do not take into account the number of reasons for its application.

If the applicant has not chosen an object in respect of which a tax benefit will be issued, Federal Tax Service employees will do this for him. In such situations, the property with the highest value is selected. All other real estate is subject to taxation in accordance with the general rules.

Example and example of filling out an application for land tax benefits

The following are applying for a reduction in land tax payments:

• citizens listed in clause 5 of Article 391 of the Tax Code (disabled people, pensioners, etc.). They have the right to count on a deduction in the amount of the cadastral value of 600 square meters. m. of one plot;
• representatives of indigenous peoples. This category is completely exempt from tax in relation to some plots (clause 7, clause 1, article 395 of the Tax Code);
• other categories of physical persons, if benefits for them are provided for in local legislation (clause 2 of Article 387 of the Tax Code).

The format for the application for land tax benefits is given in the Order of the Federal Tax Service dated November 14, 2017 No. ММВ-7-21/ [email protected] There are also instructions for filling it out. One form provides fields for all property taxes for individuals at once. persons: for transport, property and land.

Example 1

1. First, Alevtina Vasilievna used the service on the Federal Tax Service website and found out the code of the required inspection.

1. On the title page of the application I indicated my Taxpayer Identification Number (TIN), my passport details and the Federal Tax Service code. Personal data is filled in as it appears in the passport.

Important!

Filling out the TIN for individuals. persons are not necessary if personal data is indicated, and vice versa.

1. In paragraph 3, I chose the method of receiving a response to the submitted application.

1. Next, Alevtina Vasilyevna needs to fill out paragraph 5 on a separate sheet.

1. In clause 5.1. she indicated the cadastral number of her plot for which she wants to receive a benefit.

1. In clause 5.3. filled out the details of the certificate that was issued to her by the Pension Fund of the Russian Federation when she was granted a pension (since 2015, pension certificates have not been issued).

1. Finally, she indicated the number of pages of the application and attached documents (1 copy of the certificate). Numbered the pages.

In total, a sample application for exemption from paying land tax according to the example considered looks like this:

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Fill out the application

General information:

1. The form of the document was approved by Order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/ [email protected]
2. You must fill out the form carefully, entering each letter or number in a separate cell.
3. You can enter information by hand or on a computer. With the second option, it is important to remember that the taxpayer’s signature must be “living”.
4. The form contains 4 sheets, but to receive the benefit for the tax we need, only the title page and the page on which the specified benefit is declared are filled out. Blank sheets do not need to be attached to the document.

Sheet 1 (title)

This part of the document should contain the following information:

1. TIN. If an individual does not know his number, he can use the service on the tax website at the link: https://service.nalog.ru/inn.do (see our instructions on how to find out the TIN through the Federal Tax Service website). If it is not possible to find out the TIN, you can leave the line blank, but you will have to fill out additional lines in the application (we will discuss them later).
2. Federal Tax Service code at the location of the property for which the benefit is being requested. You can find it here: https://service.nalog.ru/addrno.do.
3. FULL NAME. Each word must be written on a separate line: 2.1 - last name, 2.2 - first name, 2.3 - patronymic.
4. Date and place of birth data (lines 2.5 and 2.5). To be filled in if the TIN line has not been filled in.
5. Information about the identity document (section 2.6). Also filled out if the TIN has not been entered. When filling out field 2.6.1 (document type code), you need to select the code of your document. For a passport of a citizen of the Russian Federation it is “21”, a passport of the USSR is “01”, a birth certificate is “02”.
6. Phone number. It must be entered in the format 8(900)0000000, without spaces or dashes.
7. The method of receiving a response with the result of consideration of the application. “1” - at the tax authority, “2” - by mail.
8. Number of document sheets. There must be at least 2 of them - “002”.
9. Number of attachment sheets to the document. The format is similar to the point above.
10. Confirmation of the accuracy of the information entered. Here we put “1” if an individual submits documents in person; in this case, the remaining data, except for the signature and date, does not need to be filled out. You must enter the number “2” if the documents are handed over by an authorized person. In this case, write his full name and details of the power of attorney, date. And the authorized person must sign.

At this point we have finished filling out the first sheet.

Sheet 2

This is the fourth sheet on the form. If a pensioner requests a benefit only for property tax, then you only need to fill out this sheet, skip the second and third. If you need to apply for benefits for other taxes (transport, land), then enter the data into the appropriate sheets.

So, for a property tax benefit, fill out the sheet by entering the following information:

1. TIN again.
2. Page number. If this is the second sheet of the application, then put “002”.
3. Last name and initials of the pensioner.
4. Data about the property. Here indicate the codes of the type of property, its number (cadastral, conditional or inventory).
5. Information about the benefit. The period of provision, the beginning of the validity period of the benefit, the name of the document on the basis of which the benefit came (pension certificate or other document - they are listed in the form). Next, enter the name of the authority that issued the document, the date of issue and its validity period.
6. Signature of the pensioner, date of filling out the document.

Attention! You can also list multiple real estate properties. The form has sections for two objects. If there are more of them, then you can simply take an additional sheet, indicating its number.

applications for land tax benefits

The application can be submitted in two ways:

• on a piece of paper by hand (necessarily in black ink);
• on the computer.

Important!

In both options, there should be no corrections or adjustments in the completed document. Double-sided printing is also not allowed.

The PDF form is available for download here . Filled out in Adobe Reader. You can also print out the form first and enter all the data by hand.

Note! When filling out manually:

— all text fields are filled in with capital letters only, starting from the leftmost cell;

- All empty cells must be filled with dashes.

How to apply for land tax relief

Citizens do not calculate land tax themselves. They transfer the payment according to a ready-made notification generated by the inspection. Accordingly, in order for the tax to be calculated correctly, you need to tell the tax office about your right to a benefit. This needs to be done in 2 cases:

• This is the first time a citizen has received the right to recalculate taxes, and the tax authorities do not yet know about it;
• For some reason, the notification sent did not take into account the required benefit.

Important!

If the Federal Tax Service already has information that an individual. The person belongs to the preferential category; there is no need to submit an additional application.

There is no specific deadline for filing an application. The tax office recommends doing this in January-April of the year following the reporting year. In this case, the notification will be generated taking into account the recalculation. So, if the right to a benefit arose in 2021, you must declare it to the tax office in the first months of 2021.

Example 2

After re-examination in a year, the application will need to be written again.

If the application does not indicate a limited period for providing benefits, it is submitted once. You do not need to fill it out every year.

Example 3

You can submit an application in any convenient way:

• take it personally to any Federal Tax Service that works with individuals. persons. For example, by place of residence or location of the site;
• transfer together with a representative by proxy;
• send by mail;
• transfer through an authorized MFC;
• fill out online in your Personal Account (PA) on the website.

To submit an application online, you need:

1. Go to your personal account and select the section with life situations.

1. Select "Submit Application". You must first issue an electronic signature here in your personal account if you don’t have one.

1. Select the required basis from the list provided.

1. Specify the required object and send the application.

Regardless of the application method chosen, supporting documents are not required. The tax office checks everything itself.

The KND form consists of several sheets, each of which is dedicated to a specific piece of property owned by an individual and subject to taxes. When submitting an application to the Federal Tax Service, filling out all pages of the form is not required. The taxpayer should enter data only on the sheets he needs.

Submitting a form that confirms the right to receive tax benefits is a right, not an obligation, of an individual.

A citizen is not required to provide supporting documents to the tax service, since, if necessary, INFS inspectors will independently request information about them from the relevant authorities, and then inform the taxpayer about the decision made.

An individual can submit the KND form through the personal account of the Federal Tax Service or in person.

forms according to KND 1150063

Application for benefits: registration rules and submission address

The document has a unified, officially approved form, which is completely easy to fill out if you have a sample in front of you.

The main condition is that the data must be entered in block letters, legibly, indicating all attached documents and the obligatory signature of the applicant.

After it is properly completed and the tax specialist checks it, he will mark the acceptance of the document. From this day on, the application goes for consideration, which also takes place in a strictly prescribed manner by law.

An application for a tax benefit must be submitted to the territorial tax office to which the potential benefit recipient belongs.

General procedure for filling out the form according to KND 1150063

Currently, there are certain features of drawing up an application, on the basis of which citizens receive the right to apply for benefits on property, transport and land taxes.

An example of filling out a form to receive benefits

The first page indicates the data of the tax authority (code), TIN and full name of the taxpayer, his date and place of birth, passport and contact information, as well as the method of informing about the results of the review, date and signature. In the lower left corner of the form, the information of the authorized person is written down if his representative submits the document for the taxpayer.

On the second page of the form, fill in the abbreviated full name of the person on whose behalf the application is being submitted. A code is selected in the tax benefit column.

The details of the make and license plate number of the vehicle, as well as the period for granting the benefit, are detailed below. The following indicates the basis for obtaining the right to a subsidy.

In the example above, this document is a certificate of disability. But in your case another document may be involved.

In the next column, information is entered about the authority that issued the document, its date of receipt and validity period, as well as the series and number.

On the third page of the application, the abbreviated full name of the taxpayer is again entered. The next column indicates the cadastral number of the land plot, the validity period of the benefit, as well as the details of the document on the basis of which it is issued. The information is filled in similarly to the information on the second sheet.

On the fourth page, the abbreviated full name of the person receiving the property tax benefit is written down. Just below, select the type and indicate the number of the property. The deadline for granting the benefit must be entered, and the details of the document on the basis of which the taxpayer receives it are entered.

Who should fill out the KND form?

The form for granting tax benefits must, according to tax legislation, be filled out by the person who personally owns the property. Data in the application form can also be entered by his representative, if he has a power of attorney. However, in this case, the authorized person will have to fill out the application on his own behalf.

Composition of the form according to KND

The application for tax benefits includes:

1. title page;
2. tax benefit reminder;
3. benefit form.

Each page of the form must be numbered on both sides at the top in a special field.

Rules for preparing the form for KND

The application for a tax benefit must be filled out by hand or on a computer. If data is entered manually, then it must be entered into the document with a black helium pen.

Expert opinion

Korolev Konstantin Georgievich

Practicing lawyer with 7 years of experience. Specialization: criminal law. More than 3 years of experience in document examination.

The form is drawn up in 1 copy without any blots. It is strictly prohibited to use proofreaders and other means to correct errors. If incorrect information is entered, the application must be rewritten.

For each type of data, the form has special fields with cells in which the corresponding numbers, letters and symbols must be entered.

Filling out the title page

The title page contains information in all fields, except for those about. The data is entered by the taxpayer personally or by his authorized representative.

The TIN column indicates the code assigned by the tax authority to a citizen who is registered as an individual entrepreneur. If a person is an ordinary individual, then in the TIN line he must indicate the number of his personal document.

Point No. 1 specifies the Federal Tax Service code, which was selected by the taxpayer when filling out the form. The tax office is assigned based on the registration or location of the property.

Point No. 2 indicates the taxpayer’s personal data without abbreviations, his information from his passport and information about the authority that issued the document.

Next, contact information is filled in on the title page. When specifying a phone number, spaces cannot be inserted, and all remaining cells must contain even dashes.

In paragraph No. 3, in the column with the phrase “The application was drawn up on...” you should indicate the number of completed pages of the document. In the next line you need to enter the total number of pages to be copied. These sheets prove the right of an individual to receive tax benefits legally due to him.

Point No. 4 clarifies the accuracy of all information filled out above. To do this, the person filling out the document must put the current date and signature. Below in the column with details, you should write down the data from your passport if the application is drawn up by a representative of the payer.

There is no signature or date on the title page if the document is filled out electronically and sent through the taxpayer’s personal account.

The procedure for obtaining property tax benefits for individuals in 2021

Property tax is a municipal tax. It means that:

1. It is set by regional authorities and may differ in each region.
2. Municipal administrations have the right to set their own tax rates and privileges within the limits of federal standards.
3. All transfers for this tax are credited to the local budget.

Taking into account the above, most of the privileges for individual identification numbers are assigned at the regional level. Beneficiaries at the Federal level are noted in Art. 407 of the Tax Code of the Russian Federation. These include disabled people, labor veterans, pensioners, families who have lost their breadwinner-military personnel and other categories of persons.

You can get acquainted with the regional privileges of the listed persons at the local branch of the Federal Tax Service or on the official website of the tax service.

A request to the local branch of the Federal Tax Service to apply the privilege by personal identification number is sent in accordance with the provisions set out in Art. 407 and art. 361.1 Tax Code of the Russian Federation. The second article regulates the procedure for assigning benefits for transport tax, however, paragraph 3 of this article sets out the procedure for assigning privileges by individual identification number, which indicates the following basic provisions:

1. Registration of a request for the assignment of benefits for the transfer of personal identification numbers is carried out by filling out a special form (KND form 1150063) approved by the Federal Tax Service of the Russian Federation. Submitting a request in any form is not allowed.
2. When submitting a request, you can, on your own initiative, attach to the completed form documents certifying the existence of grounds for receiving a privilege (copy of a pension certificate, disability certificate, etc.). However, this is not a mandatory requirement.
3. If supporting documents are not attached, the Federal Tax Service will request them independently from the Pension Fund of Russia, Rosreestr and other departments. At the same time, if the required information is not available from the named departments, the requester will be sent a notice of the need to provide documents in person.
4. If the applicant has several objects of the same type (for example, 2 apartments, 2 shares, etc.), then in this option a privilege is assigned to only one object, unless otherwise established by local legislative norms.
5. If there are many homogeneous objects, the Federal Tax Service assigns a benefit to the object that accounts for the maximum reduction in the amount of tax to be transferred.
6. When independently selecting a new object, a special request is submitted, approved by order of the Federal Tax Service. At the same time, such a request, unlike an application, must be sent before November 1 of the current year in order to assign benefits in the future tax period. Throughout the year, you can send updated special information. notification to change the selection.

To apply for an ID benefit, you can use the following methods:

• Arrival at the local Federal Tax Service office to fill out the form. At the same time, you need to take your passport with you and it is advisable to find out your TIN, but this is not necessary.
• Submitting a request to the MFC, which has a contractual relationship with the local Federal Tax Service (usually, this center is located in the same area as the Federal Tax Service). In this option, you must also present your passport or other document proving the identity of the applicant.
• Use the online service through the “Taxpayer Personal Account”.
• Use the State Services portal.
• Send the application and attached documents by registered mail with a list of attachments. Documents must be notarized.
• Transfer documents through an authorized person who has a power of attorney certified by a notary.

Note. The application must be sent to the Federal Tax Service at the address of the location of the property for which the applicant wishes to receive the benefit.

How to correctly enter information into the sheets with an application for a tax benefit?

Sheets with data on tax benefits must be filled out according to information about the property and the type of tax that implies preferential tax conditions.

If you, as a taxpayer, are entitled to receive several types of benefits, then a separate form must be drawn up for each property.

At the top of the application, the surname and initials of the payer, as well as his TIN, are entered. The next paragraph indicates information about the property using a code and full name. Then the validity period of the benefit and the details of the document that is the basis for receiving it are specified. At the end of the page there is a date and signature.

Responsibility for failure to provide documents

Thus, an individual and an individual entrepreneur have the right to apply with a completed form to receive a tax benefit for transport, land or real estate to the Federal Tax Service or through the taxpayer’s personal account. He can obtain information about benefits on the website of the Russian Tax Service or through a service containing reference information on rates and benefits for property taxes.

The application form for tax benefits for land and transport tax and the procedure for filling it out have been approved (Order of the Federal Tax Service of the Russian Federation dated July 25, 2019 N ММВ-7-21/ [email protected] , Letter of the Federal Tax Service of the Russian Federation dated November 7, 2019 N BS-4-21/ [email protected] ), applicable from 2021.

The due date has not been set. We recommend submitting your application starting from 01/01/2020 and no later than 30 working days before the tax payment (advance payment) deadline.

Transport and land: goodbye to declarations, but not to taxes Saving, printing and sending the application

What properties are eligible for benefits?

The tax can be reduced on the following categories of property:

• houses, apartments, rooms,
• outbuildings and outbuildings,
• some types of buildings and structures,
• garages and premises (the latter only provided that they are used for creative needs, i.e. ateliers, workshops and studios).

At the same time, we must not forget that the benefit can be provided only for one object of each type of real estate listed above. For example, if a citizen owns two apartments and three garages, then he will be able to take advantage of the property tax benefit only for one apartment and one garage, and for all other real estate he will have to pay the tax in full.