Should a pensioner pay tax on his only home?

The existing legislative framework involves the collection of real estate taxes from tax residents of the Russian Federation.
This collection is classified as local, therefore all funds collected are sent to the budgets of the constituent entities of the Russian Federation, which are largely formed from tax payments of citizens.

However, federal legislation determines that a number of socially vulnerable categories of citizens have significant benefits related to taxation issues . In particular, pensioners are completely exempt from paying property taxes.

Benefits for pensioners when paying property taxes

Benefits for pensioners when paying real estate taxes are provided for in subsection. 10 p. 1 art. 407 Tax Code of the Russian Federation. According to this rule, the following are entitled to benefits:

• pensioners receiving pensions in accordance with pension legislation;
• men aged 60 years and older and women over 55 years old, who, according to the legislation of the Russian Federation, are paid lifelong maintenance.

What is meant by the phrase “pension legislation”? Can only Russian pensioners apply for such a benefit, or do the number of property beneficiaries also include foreign citizens, as well as stateless persons, who are recognized as having the right to a pension on the same basis as Russians?

In the letter of the Federal Tax Service of Russia dated January 09, 2017 No. BS-4-21/ [email protected] this issue was resolved as follows. In the absence of a definition of the term “pension legislation” in the Tax Code of the Russian Federation, the application of property tax benefits does not depend on the basis on which the pension is assigned - under the legislation of the Russian Federation or another state.

Can foreign pensioners count on property tax benefits? The answer to this question is in ConsultantPlus. Get free trial access to the system and proceed to information from the Federal Tax Service.

Thus, both Russian pensioners and pensioners - foreign citizens who own real estate on the territory of the Russian Federation have the right to use the property tax benefit.

Does a pensioner pay property taxes?

In 2014, changes were made to the Tax Code regarding property tax.
The main innovation is that it is now calculated not from the inventory value, but from the cadastral value. Therefore, many pensioners are concerned about paying this fee. Previously, they were completely exempt from paying property taxes, regardless of the number of properties they owned. Although changes to the law were adopted, the tax benefits provided to pensioners remained. Therefore, they will still not pay property taxes.

What objects are exempt from taxation?

Pensioners are exempt from paying taxes on the following items:

• apartment or room;
• House;
• a room or structure that is used for professional creative activities;
• a commercial building whose area does not exceed 50 square meters, located on a country house, garden or other land plot;
• garage or parking space.

Other types of real estate are subject to a property tax in accordance with the general procedure. Also, this benefit does not apply to expensive real estate , the cadastral value of which is above 300 million rubles. In order for an object to be exempt from taxation, two conditions must be met:

• it must be owned by the pensioner;
• it cannot be used in business activities.

You need to know that thanks to a change in the Tax Code, the benefit can be provided only for one real estate object of each type of property. For example, if a pensioner has several apartments, he will be able to take advantage of the benefit only for one apartment. He also has the right to independently choose a specific object. For all other real estate of the same type, pensioners pay property tax. For example, an apartment and a room belong to one type of property, and a residential building belongs to another.

But, in addition to tax benefits, the Tax Code also provides for tax deductions. They can be applied independently in relation to objects and do not depend on the benefits provided. Just like for all citizens, the tax on a room for a pensioner is reduced by the cadastral value of 10 square meters, on an apartment - 20 square meters, and on a residential building - 50 square meters. Consequently, a pensioner can receive not only a benefit, but also a deduction of the cadastral value for a certain area.

Under what conditions is a property tax benefit granted?

In order for a pensioner to receive a benefit, it is necessary to contact the tax service and write an application for its provision.
You will also need: a pension certificate (it confirms the citizen’s right to benefits), a passport and an INN. The application is drawn up in free form and written by hand or printed on a computer. In it, to fill out the header (in the upper right corner), you must indicate the name of the tax service, its address, as well as the last name, first name and patronymic of the head. Next, write your details (full name, address and telephone number). In the application itself, you must make a request for benefits on property and list copies of the documents that are attached to it.

The application can be submitted in person by visiting the tax office at the location of the property, and you can also provide the necessary documents. Or send by mail, attaching photocopies of documents to the application (they do not need to be notarized). A written application accepted by the tax office is registered as required. If there are errors in it or not all copies of documents are attached, then it is returned back with instructions to correct them.

If a pensioner has several real estate properties of the same type, then he must, before November 1 of the current year, provide a notification to the tax office indicating the selected real estate to which the benefit should be applied. Otherwise, the state will make the choice of the property for him, exempting from tax the property in relation to which the maximum amount is charged.

Houses, apartments, dachas, garages: what property of a pensioner is not subject to property tax?

Types of property for which a pensioner is not required to pay property tax are listed in paragraph 4 of Art. 407 of the Tax Code of the Russian Federation.

They are clearly presented in the figure below:

Thus, the legislation provides not only benefits for apartments for pensioners, but also exemption from property tax on other types of real estate.

To take advantage of the property benefit, the pensioner must be the owner of the property.

Expensive real estate: at what cost limit is a pensioner not entitled to benefits?

This threshold is 300 million rubles. Real estate with a cadastral value above this limit is not eligible for the property benefit. A pensioner who owns such real estate is required to pay tax.

But that’s not all - a pensioner has no benefits if:

• the property he owns is used for commercial purposes;
• he owns more than one property: for example, two houses, three garages or five apartments - the benefit can only be used for one property for each type of real estate.

Such restrictions are provided by law to suppress attempts to save on property taxes by transferring ownership of property from individuals who are not entitled to benefits to pensioners.

A pensioner has several real estate properties: how to use the benefit?

Let's look at examples of how to determine in practice which property a pensioner should not pay tax on.

Example 1

In October 2021, Boris Petrovich Bogdanov retired, received a pension certificate, and was assigned a pension in accordance with pension legislation.

Bogdanov B.P. owns several real estate properties:

• apartment with an area of ​​89 sq. m;
• residential building with an area of ​​122 sq. m;
• garage in the garage cooperative "Udarnik";
• garden house in SNT "Cherry" with an area of ​​18 sq. m.

From the moment Bogdanov B.P. retires, all of the above real estate objects are exempt from property tax.

Example 2

Karavaeva Tamara Nikolaevna has been retired since 2021. She owned one piece of real estate - the apartment in which she lives. In September 2021 (after receiving an inheritance), T.N. Karavaeva purchased another apartment and a house in the village.

Now the pensioner owns two apartments and one residential building. Only one apartment and house in the village are eligible for the benefit. For the second apartment you will need to pay property tax, calculated taking into account the deduction.

In order to select from several objects the one for which the benefit is needed, the pensioner must submit a notification to the Federal Tax Service using the form from the Federal Tax Service order dated July 13, 2015 No. ММВ-7-11/ [email protected] If this is not done, the benefit will be provided for the object with the maximum amount tax

Calculation examples

Example 1

Pensioner A.A. Anufrienkov owns an apartment, a residential building with a plot of 10 acres and a garage. According to current legislation, he is exempt from paying taxes on apartments, garages and houses. A land tax will be charged, but only for 4 acres (10 acres minus the preferential 6 acres).

Example 2

Pensioner E.E. Pavlova has a house and a plot of five acres. The house is excluded from taxation, and a deduction is applied to the plot. This results in a negative value (5 acres - 6 acres = - 1 hundred square meters). According to the law (clause 8 of Article 403 of the Tax Code of the Russian Federation), if the tax base becomes negative after applying deductions, then it is taken into account as zero. Accordingly, the land tax E.E. Pavlova will also not pay.

Example 3

Pensioner A.A. Osipova owns three apartments: 50, 45 and 33 sq.m. To receive benefits as a pensioner, she chose an apartment of 50 square meters. m. Accordingly, the tax will be charged on the other two apartments. But according to Article 403 of the Tax Code of the Russian Federation, an apartment is entitled to a deduction of 20 square meters. m. That is, A.A. Osipova may further reduce the tax base for two apartments.

How to apply for a benefit: are supporting documents required?

So, how to apply for a tax benefit for pensioners on real estate? To do this, you should submit an application for a benefit to the tax authority (clause 6 of Article 407 of the Tax Code of the Russian Federation). The application form (KND 1150063) is given in Appendix No. 1 to the order of the Federal Tax Service of Russia dated November 14, 2017 No. MMV-7-21 / [email protected] With its help, you can inform controllers about your right to receive benefits for three types of taxes at once: property , transport and land. An application is filled out according to the algorithm described in Appendix No. 2 to the Federal Tax Service order No. MMV-7-21/ [email protected]

It is required to fill out only one copy of the application in any suitable way (clause 5 of the Procedure for filling out the application, approved by order of the Federal Tax Service No. ММВ-7-21/ [email protected] ):

• handwritten (print the form and fill it out by hand);
• on a computer (fill out the form using software that allows you to print an application with a two-dimensional barcode);
• electronic (through the taxpayer’s personal account).

The applicant has the right to attach documents confirming the right to the benefit. If documents are not attached to the application, the tax authorities themselves request the necessary information from the authorities, organizations, and officials who have this information. If, at the request of the tax authority, the documents are not received, the controllers inform the pensioner about this and about the need to provide documents confirming the right to the benefit (see also letter of the Federal Tax Service of Russia dated October 12, 2017 No. BS-4-21 / [email protected] ).

If you do not submit an application, tax authorities will provide a benefit based on the information they have. It does not matter at what level the benefit is provided - federal or municipal. This rule was introduced by law No. 63-FZ dated April 15, 2019 and applies to legal relations from the tax period of 2021 (see also letter of the Federal Tax Service dated June 25, 2019 No. BS-4-21 / [email protected] ).

How is land and housing tax calculated?

The amount of property and land tax for individuals is calculated by the tax authority. Every year, tax authorities send taxpayers notifications about the calculated amount of tax for the previous year, which must be paid no later than December 1. For example, house and land taxes for 2021 must be transferred no later than December 2, 2019, because The 1st day coincides with a day off.

All real estate assets of a pensioner that do not fall into the preferential category are taxed at the general rate.

In most regions of the Russian Federation, the transition period to calculating tax based on cadastral valuation has already been completed, when the tax base for real estate is equal to the cadastral value of the property as of January 1 of the tax period, and not the inventory value, as before. Today, tax is calculated on inventory value only in those regions of the country that have not adopted the appropriate laws on the transition to cadastral value - they need to do this before 01/01/2020, from this date the accrual of tax on inventory value will stop.

Accordingly, in some regions, owners of houses, apartments, garages, etc. in 2021 they will still receive payments with tax calculated from the inventory value.

To calculate real estate tax based on cadastral value, the following rates are used (Article 406 of the Tax Code of the Russian Federation):

0.1% for residential buildings (including unfinished construction), apartments, garages and outbuildings with an area of ​​no more than 50 sq.m. (in regions the rate may increase to 0.3%);

2% for objects worth more than 300 million rubles;

0.5% for other categories of real estate.

These are marginal rates; they can be reduced at the regional level.

The rate when calculating by inventory value depends on the price of the object (inventory) and ranges from 0.1% (for a cost of up to 300 million rubles) to 2% (for a cost of 500 million rubles). The inventory value is adjusted by the deflator coefficient (in 2021 – 1.518).

When calculating the tax base based on cadastral value, the following deductions are applied:

for a residential building - 50 sq. m.;

for an apartment, part of a house – 20 sq. m.;

for a room, part of an apartment – ​​10 sq. m.

The tax base for land tax is calculated based on the cadastral value of the site. Article 394 of the Tax Code of the Russian Federation establishes tax rates:

0.3% for agricultural land occupied by housing stock, intended for dacha and personal subsidiary plots, gardening, and vegetable gardening;

1.5% for other categories of land.

These are the maximum rates established at the federal level; regional entities can apply their own, provided that they do not exceed the above values.

Are there tax benefits for pensioners when selling and buying an apartment?

The tax legislation does not provide for special tax benefits for pensioners when selling an apartment.

As with all real estate sellers, the payment of personal income tax on income received from the sale of an apartment depends on the time of ownership.

A pensioner has the right not to pay tax on income from the sale of an apartment if he owned it:

• more than 5 years (for real estate acquired from 2021);
• more than 3 years (if the pensioner became the owner of the property before 2021).

In addition, the minimum period allowed for tax exemption of 3 years is provided for apartments that the pensioner received:

• after privatization;
• under an annuity agreement with lifetime maintenance of a dependent;
• after registering an inheritance or deed of gift from close relatives.

If the deadlines are shorter than specified, personal income tax will have to be paid. But it is possible to reduce its amount using a tax deduction.

Find out more about deductions when selling an apartment by following the link.

Just as there are no benefits when pensioners sell an apartment, tax legislation also does not provide for special benefits for pensioners when buying an apartment. But there is a right to a tax deduction.

By what rules are pensioners given a deduction when buying an apartment, see this material.

Deductions for the purchase and sale of an apartment are not possible for all pensioners, but only for those who legally receive income taxed at a rate of 13%.

Land tax for pensioners in 2021 - do they pay it?

Many pensioners own land, so it is very important for them how the land tax for pensioners is determined and whether it needs to be paid at all. Moreover, the size of the pension in Russia is not very large.

Land tax is a type of local tax and goes to the local budget. It is established by regulatory legal acts of municipal bodies and is obligatory for payment in the territory of a particular municipality. In accordance with the Tax Code, land tax payers are individuals and organizations that own a land plot that belongs to them by right of ownership, perpetual use or inherited possession. Persons who have the right to free temporary use of land or the right to lease are not required to pay tax.

Land tax benefits

The list of categories of persons exempt from paying land tax is established by Art. 395 Tax Code. This norm stipulates that only individuals who are representatives of indigenous peoples of the North, Siberia and the Far East can be completely exempt from taxation in relation to land plots that are used to preserve and develop their traditional way of life, farming and crafts.

The Tax Code also establishes categories of persons whose tax is reduced by the cadastral value of 6 acres of land they own. These include:

• Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;
• disabled people of groups I and II;
• disabled since childhood;
• veterans and disabled people of the Great Patriotic War, veterans and disabled people of combat operations;
• persons exposed to radiation as a result of the Chernobyl disaster and other accidents established by law;
• persons directly involved in nuclear weapons testing and liquidation of nuclear accidents;
• persons who have received or suffered radiation sickness, as well as those who have become disabled as a result of nuclear tests and exercises.

From 2021, pensioners have also joined the above categories. This means that the answer to the question of whether a pensioner must pay land tax in 2021 is negative if the area of ​​the plot is less than or equal to 6 acres.

If you own a larger plot of land, you will have to pay tax, but partially based on the cost of the area exceeding the established “six hundredth” limit.

These rules are provided for by federal legislation. In addition, the Tax Code provides that when establishing land tax, local governments can establish their own tax benefits, for example, complete exemption from the obligation to pay land tax. It follows that

Each municipality independently determines whether the exemption for pensioners will apply on its territory or not, and also determines the procedure for its application.

In addition to this benefit, the legislation of our country provides some other concessions for this category of citizens. For example, pensioners do not pay property tax, and this is established at the federal level and applies throughout Russia.

Using the right to tax benefits

In order to find out whether pensioners pay land tax in a particular municipality , you must contact the administration of the corresponding district or the tax office at the location of the land plot. It should be remembered that even if the exemption is provided for by the regulations of the municipal body, it will not be applied without a corresponding application from the person who has such a right. In addition to the application to the tax office, you will need to submit a package of documents confirming the taxpayer’s preferential status.

Calculation of land tax

As the Tax Code establishes, land plots located within the boundaries of a municipality are subject to land tax. The tax is calculated from the cadastral value of the land plot ( minus the cost of 600 sq.m. of this plot ), determined as of January 1. If the land plot was formed within a year, then the tax is paid on the cadastral value determined as of the date the plot was registered for cadastral registration. All information on the basis of which land tax for pensioners is calculated is submitted to the tax inspectorates by the bodies that carry out cadastral registration. The tax in relation to a plot of land owned by several persons by the right of shared ownership is determined separately for each taxpayer according to his share in such a plot.

Note! In case of ownership of 2 or more plots, the tax base is reduced only in relation to any 1 plot of the taxpayer's choice. Information about the selected site must be recorded in a notification (a sample can be downloaded here), which must be submitted to the tax office before November 1 (for deductions for 2021 - before July 1, 2021).

Land tax rates are set by each municipality independently, but in any case they cannot exceed 0.3% in relation to:

• agricultural land;
• housing land;
• lands provided for personal farming, gardening, vegetable gardening, etc.;
• limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs.

The tax on other land plots is paid at a rate of no more than 1.5%. The corresponding amount for a certain year must be paid no later than December 1 of the following year on the basis of a notification sent by the tax authority.

How does raising the retirement age affect property benefits?

Due to the increase in the retirement age from January 1, 2019, there is no need to worry about property benefits. Pensioners still retain their right not to pay property taxes under the same conditions as before.

For pre-retirees (women over 55 years of age and men over 60 years of age), legislators have provided for the possibility of using property tax benefits provided for pensioners. But this opportunity remains only for a transition period (until 2028). As a result, men born in 1968 and women born in 1973 will be able to be released from the obligation to pay property tax only upon reaching the new retirement age limits (65 and 60 years, respectively).

We will tell you more about pension innovations here.

I want to apply for a tax benefit

Grounds for providing tax benefits

Federal benefits Local benefits
Individual entrepreneurs operating in sectors of the Russian economy that have been most affected by the worsening situation as a result of the spread of the new coronavirus infection, the list of which is approved by the Government of the Russian Federation, are exempt from the obligation to pay property tax for individuals for the period of ownership of the property taxation from April 1 to June 30, 2021 in relation to taxable objects used (intended for use) in business activities.

The following categories of taxpayers are entitled to tax benefits:

• Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
• disabled people of disability groups I and II;
• disabled since childhood, disabled children;
• participants in the Civil War and the Great Patriotic War, other military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans, as well as combat veterans;
• civilian personnel of the Soviet Army, Navy, internal affairs and state security bodies who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in cities during this period, participation in the defense of which these persons are counted towards their length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units;
• persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 “On the social protection of citizens exposed to radiation as a result of the Chernobyl nuclear power plant disaster”, in accordance with the Federal Law of November 26, 1998 N 175-FZ “On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River” and Federal Law of January 10, 2002 N 2-FZ “On social guarantees to citizens , exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";
• military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, health conditions or in connection with organizational and staffing events, having a total duration of military service of 20 years or more;
• persons who were directly involved as part of special risk units in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities;
• family members of military personnel who have lost their breadwinner, recognized as such in accordance with Federal Law No. 76-FZ of May 27, 1998 “On the status of military personnel”;
• pensioners receiving pensions assigned in the manner established by pension legislation, as well as persons who have reached the ages of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong allowance;
• individuals who meet the conditions necessary for the assignment of a pension in accordance with the legislation of the Russian Federation in force on December 31, 2021 (from 01/01/2019);
• citizens discharged from military service or called up for military training who performed international duty in Afghanistan and other countries in which hostilities took place;
• individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;
• parents and spouses of military personnel and government employees killed in the line of duty;
• individuals carrying out professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used to organize non-state museums, galleries, libraries open to the public - for the period such use;
• individuals - in relation to economic buildings or structures, the area of ​​each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction.

A tax deduction is also provided for individuals with three or more minor children (detailed information is provided:).

A tax benefit is provided in the amount of the amount of tax payable by the taxpayer in relation to an object of taxation that is owned by the taxpayer and is not used by the taxpayer in business activities.

When determining the amount of tax payable by a taxpayer, a tax benefit is provided in respect of one taxable item of each type at the taxpayer's choice, regardless of the number of grounds for applying tax benefits.

Tax benefits are provided for the following types of taxable items:

1. apartment, part of an apartment or room;
2. residential building or part of a residential building;
3. premises or structures specified in subparagraph 14 of paragraph 1 of Article 407 of the Tax Code of the Russian Federation;
4. economic building or structure specified in subparagraph 15 of paragraph 1 of Article 407 of the Tax Code of the Russian Federation;
5. garage or parking space.

Tax benefits are not provided in respect of taxable objects specified in subparagraph 2 of paragraph 2 of Article 406 of the Tax Code of the Russian Federation, with the exception of garages and parking spaces located in such taxable objects.

In addition, in accordance with paragraph 3 of Article 346.1, paragraph 3 of Article 346.11, paragraph 4 of Article 346.26 and paragraph 10 of Article 346.23 of the Tax Code of the Russian Federation, the use by individual entrepreneurs of a taxation system for agricultural producers, a simplified taxation system, a taxation system in the form of a single tax on imputed income for certain types of activities, the patent taxation system provides for their exemption from payment of property tax for individuals in relation to property used in business activities, with the exception of objects of taxation with property tax for individuals included in the list of administrative, business and shopping centers determined in in accordance with Article 378.2 of the Tax Code.

Local governments and the relevant authorities of the federal cities of Moscow, St. Petersburg and Sevastopol have the right to establish additional tax benefits for personal property tax not provided for by federal legislation.

Information on tax benefits (for all types of property taxes in all municipalities) can be found in the section “Reference information on rates and benefits for property taxes”, or by contacting the tax inspectorates or the contact center of the Federal Tax Service of Russia (tel. 8 800 – 222-22-22).

A notification about selected taxable items in respect of which a tax benefit is granted is submitted by the taxpayer to the tax authority of his choice before December 31 of the year, which is the tax period from which the tax benefit is applied to these items.

Notification of selected tax objects can be submitted through the MFC, with which the tax authority has entered into an agreement on the possibility of providing the corresponding service.

The notification about the selected object of taxation is considered by the tax authority within 30 days from the date of its receipt. If the tax authority sends a request due to the lack of information necessary to consider the notification about the selected taxable item, the head (deputy director) of the tax authority has the right to extend the period for consideration of such notification by no more than 30 days, notifying the taxpayer about this.

If grounds are identified that prevent the provision of a tax benefit in accordance with the notification on the selected taxable object, the tax authority informs the taxpayer about this.

Go Detailed information about established tax benefits can be found by using the information resource: “Reference information on rates and benefits for property taxes”

Procedure for granting tax benefits

Having made sure that the taxpayer belongs to the categories of individuals entitled to a tax benefit, but the benefit was not taken into account in the received tax notice or arose for the first time, it is advisable to submit an application to any tax authority for a benefit on transport tax, land tax, and personal property tax. in the prescribed form (letter of the Federal Tax Service of Russia dated May 13, 2020 No. BS-4-21/ [email protected] ).

Application for tax benefits for transport tax, land tax, personal property tax pdf

Download

The format and procedure for filling out the application can be found here.

If an application for a tax benefit was sent to the tax authority and it did not indicate that the benefit would be used for a limited period, there is no need to resubmit the application.

You can submit an application for a tax benefit to the tax authority in any convenient way:

• through the “Taxpayer’s Personal Account” (for users of the Taxpayer’s Personal Account);
• by mail to the tax office;
• by personally contacting any tax office;
• through an authorized MFC, with which the tax authority has entered into an agreement on the possibility of providing the relevant service.

An application for a tax benefit is considered by the tax authority within 30 days from the date of its receipt.

If the tax authority requests information confirming the taxpayer’s right to a tax benefit from authorities and other persons who have this information, then the period for consideration of the application may be extended, but not more than 30 days. In this case, the taxpayer is notified of the extension of the period for consideration of the application.

Based on the results of consideration of the application, the tax authority sends to the taxpayer, in the manner specified in the application, a notice of the provision of a tax benefit or a message of refusal to provide a tax benefit, indicating the grounds for the refusal.

If a taxpayer entitled to a tax benefit has not submitted an application for a tax benefit to the tax authority or has not reported a refusal to apply a tax benefit, the tax benefit is provided on the basis of information received by the tax authority in accordance with the Tax Code of the Russian Federation and other federal laws, starting from the tax period in which the taxpayer became entitled to a tax benefit.

Results

Pensioners can enjoy property tax benefits from the moment the pension is assigned. The benefit is assigned at the request of the pensioner, and if it is not submitted, according to the information available to the tax authorities. There are no special benefits for pensioners when buying or selling real estate, but they have the right to receive tax deductions if they have income taxed at a rate of 13%. In connection with the increase in the retirement age, a transition period is provided until 2028, during which pre-retirees are exempt from property tax after they reach the age of 55 years for women and 60 years for men.

Sources:

• Tax Code of the Russian Federation
• Federal Law of April 15, 2019 No. 63-FZ
• Order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/ [email protected]
• Order of the Federal Tax Service of Russia dated July 13, 2015 No. ММВ-7-11/ [email protected]
• Letter of the Federal Tax Service of Russia dated June 25, 2019 No. BS-4-21/ [email protected]
• Letter of the Federal Tax Service of Russia dated October 12, 2017 No. BS-4-21/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Taxology expert Alexander Chochiev answers:

Pensioners are entitled to a tax break on personal property tax. This benefit is enshrined in paragraphs. 10 p. 1 art. 407 of the Tax Code and applies, in particular, to apartments and rooms. At the same time, the law does not limit the use of the benefit depending on whether the pensioner has the only home or not. If a pensioner has several apartments or rooms, then one of them can be “preferred” at his choice.

Thus, you, as a pensioner, have the right not to pay real estate tax on your only home by taking advantage of the tax benefit.

Benefits for pensioners related to real estate

What taxes must a pensioner pay when selling real estate?

However, this benefit is not provided automatically, but only on the basis of your personal application submitted to the tax office. By the way, you can apply for benefits at any inspectorate, not necessarily at your place of residence. The application can also be submitted through the MFC or through the taxpayer’s personal account on the website nalog.ru. An application for a benefit must be drawn up in a special form approved by the Federal Tax Service of Russia. It is called “Application for tax benefits for transport tax, land tax, and personal property tax.” This form can be downloaded, printed and filled out in advance, or you can obtain the form from the tax office. In your case, you will need to fill out the title page and section No. 6. You will need to indicate the cadastral, conditional or inventory number of the housing, as well as the details of your pension certificate. It is also advisable to attach a copy of your pension certificate to your application.