Do pensioners pay property tax in 2021: conditions of the benefit

Objects of taxation for individuals and tax deductions - what do you not have to pay tax for?

In accordance with Article 401 of the Tax Code of the Russian Federation, the fee is not paid for all objects.

You will not have to pay fees for the ownership of residential buildings located on land intended for:

1. LPH.
2. Cottages or farms on its territory.
3. Vegetable garden or garden.
4. Individual housing construction.

There will be no need to pay tax on property belonging to the property of an apartment building .

Read more about how to calculate land tax for individuals and legal entities depending on the category of land, all the news about the new land taxation system.

Tax on movable property from 2021 in Moscow

From January 1, 2021, the decision on exemption from payment of tax on movable property of organizations is made by regional authorities. According to the provisions of Federal Law No. 335-FZ of November 27, 2021, a subject of the Russian Federation has the right to issue a law on the application of tax benefits on movable objects on its territory. If there is no such law, rates on movable property cannot exceed 1.1% in 2018.

The Moscow Government has received many requests from organizations and individual entrepreneurs with a request to maintain a zero rate of property tax for organizations in Moscow from 2021. As a result, amendments to the Moscow Law “On Organizational Property Tax” were adopted, that is, starting from 2021, the zero tax rate on movable property was maintained.

As a result, the Moscow City Duma adopted the Law “On Amendments to Article 4 of the Moscow City Law of November 5, 2003 No. 64 “On Organizational Property Tax.” The document extended the zero tax rate on movable property for 2021.

Article 4 of Law No. 64 lists the current benefits. Organizations in relation to movable property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation have been added to the number of beneficiaries.

Law No. 4 applies to legal relations arising from January 1, 2021, and loses force from January 1, 2021. That is, the tax on movable property in Moscow has been abolished for one year for now.

Tax rate on movable property in 2021 in Moscow — 0%

Vladimir Efimov, Minister of the Moscow Government, Head of the Department of Economic Policy and Development of the City of Moscow, on the tax on movable property of organizations in the capital from 2021:

Benefits of the Moscow region property tax

The legislation provides that if the deduction is greater than the area of ​​the apartment/house/room, then the tax base is assumed to be zero. For example, the area of ​​the apartment is 56 square meters. m, tax deduction for the apartment - 20 sq. m, taking into account the tax deduction, only 36 sq. m. will be taxed. m. The room is 15 sq. m. m - only 5 square meters will be taxed. m. Correction coefficients Due to the fact that the amount of tax calculated from the cadastral value is, as a rule, much higher than that calculated from the inventory value, correction coefficients have been established for 5 years, applied when calculating the amount of tax: That is, individuals of retirement age should contact relevant authorities to declare your right to exemption from property tax. Tax calculator Owners can calculate the amount required to pay tax using a tax calculator via the Internet. Thanks to it, you can easily calculate the amount of the corresponding tax, taking into account the necessary reduction factors.

Parents and spouses of military personnel and government. employees who died in the line of duty apartment or room residential building garage or parking place Individuals engaged in professional creative activities The benefit applies to specially equipped premises and throughout the entire period of use: creative workshops ateliers studios residential premises used as museums galleries, libraries Land owners The benefit applies to commercial buildings or structures, the area of ​​each of which does not exceed 50 square meters. m., located on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, horticulture or individual housing construction. A tax benefit is provided in respect of one object at the choice of the taxpayer. Organizations that have accepted engineering, transport, and innovation infrastructure objects for accounting as fixed assets in order to ensure the functioning of the technology-innovation special economic zone are exempt from paying property tax in relation to engineering, transport, and innovation infrastructure objects. Educational organizations carrying out educational activities in additional educational programs.

Organizations ensuring the functioning of these educational organizations. exemption from property tax in relation to real estate and engineering infrastructure Preschool educational organizations reduction of the property tax rate by 50%. General educational organizations reduce the property tax rate by 50%.

Tax on movable property from 2021 in the Moscow region

In the Moscow region in 2018-2020, a 0% rate was also established for movable property accepted by an organization for registration as fixed assets from January 1, 2013 (see table). The corresponding changes were made to the Law of the Moscow Region dated November 21, 2003 No. 150/2003-OZ “On the property tax of organizations in the Moscow Region.” The document came into force on January 1, 2021.

Tax rate on movable property in the Moscow region in 2018-2020. — 0%

The tax rate for movable property in the Moscow region, registered as fixed assets from January 1, 2013, is set in 2018-2020 at 0%, with the exception of the following movable property items registered as a result:

• reorganization or liquidation of legal entities;
• transfer, including acquisition, of property between persons recognized as interdependent in accordance with paragraph 2 of Article 105.1 of the Tax Code of the Russian Federation.

These exceptions do not apply to railway rolling stock produced since January 1, 2013 (the date of production is determined on the basis of technical passports).

Note! The deadlines for payment of advance payments and movable property tax are established by the constituent entities of the Russian Federation. Therefore, timing may vary in different regions.

Benefit 2018 for - tax on - movable property

But the opposite situation is also possible - when the number of an article, clause or subclause consists of more than four characters. For example, “a movable benefit for organizations in the Ryazan region that receive at least 70% of income from activities in the field of R&D, healthcare and social services is established by clause 1 of Art. 13. 1. 1 of the Law of the Ryazan Region “On Tax Benefits x” was adopted by the Resolution of the Ryazan Regional Duma dated April 29, 98 No. 68. The article number in this case consists of six characters: four digits and two dots. The Federal Tax Service explained to us how to fill out line 130 in such cases.

The authorities of the constituent entities of the Russian Federation, which have currently introduced rates for movable property below 1.1%, have prescribed them in articles devoted to rates, not benefits. That is, movable fixed assets for organizations from these regions are no longer preferential property. Therefore, an organization, for example, from the Moscow region, on the balance sheet of which there are only movable fixed assets specified in clause 25 of Art.

381 of the Tax Code of the Russian Federation, fill out section 2 of the advance calculation as follows. — When filling out the second part of the indicator in line 130 of section 2 of the property tax calculation, the number of spaces for each of the positions (article, paragraph, subparagraph) is limited to four cells. Therefore, in a situation where a benefit is established, for example, clause 1 of Art. 13. 1. 1 of the law of a subject of the Russian Federation, that is, the article number contains six characters, including two dots, it can be recommended to indicate in the second part of the indicator line 130 the number of the article of the law without dots. If the reduced rate is specified in the article of the regional law on property tax dedicated to tax benefits, or in a separate law on preferential taxation in the region, then in line 160 you will need to indicate the tax benefit code.

This is a composite indicator, in the first part of which the benefit code 2012400 is indicated. And in the second part of the indicator, the number, clause and subclause of the article of the law of the subject of the Russian Federation that provides for the tax benefit are sequentially indicated. But even in this case, the value of property taxed at a reduced rate is also not reflected in column 4 of section 2 of the calculation.

Property tax 2021 in

According to subparagraph 9 of paragraph 5.3 of the Procedure, the line with code 200 of section 2 of the Declaration is filled in only if the law of the constituent entity of the Russian Federation establishes for a given category of taxpayers for a given property a tax benefit in the form of a reduction in the tax rate, a composite indicator is indicated: in the first part of the indicator the tax code is indicated benefits 2012400, and in the second part of the indicator the number, paragraph and subparagraph of the article of the law of the constituent entity of the Russian Federation are sequentially indicated, in accordance with which the corresponding tax benefit is provided (for each of the indicated positions, four spaces are allocated, and this part of the indicator is filled out from left to right and if the corresponding attribute has less than four characters, the free spaces to the left of the value are filled with zeros). Movable property is excluded from taxation objects. The tax will need to be paid only in relation to real estate, including those transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement, accounted for on the balance sheet as fixed assets (clause 1 of Art.

374 of the Tax Code of the Russian Federation). The second part of the indicator on the line with code 160 of Section 2 is filled in only if the first part of the indicator indicates the tax benefit code 2012000 (tax benefits established by the laws of the constituent entities of the Russian Federation, with the exception of tax benefits in the form of a reduction in the rate for a certain category of taxpayers and in the form of a reduction in the amount of tax payable to the budget). The approval procedure should include bringing the approving Federal Tax Service of Russia for the constituent entity of the Russian Federation to the attention of the tax authority chosen by the taxpayer, to which one Declaration will be submitted (one tax calculation for each reporting period), information about the approval, with simultaneous notification of the taxpayer and the specified tax authority about impossibility of changing the selected tax authority during the tax period.

How to get tax benefits in the Moscow region

Based on paragraph 4 of Article 26.8 of Law No. 151/2004-OZ, the right to apply the tax benefits established by this article begins from the date the status of a large family arises (birth (adoption, establishment of guardianship and trusteeship) of the third and subsequent children). The benefits established by this article are provided upon application of the taxpayer on the basis of a document confirming the applicant’s status in accordance with the legislation of the Moscow Region in the amount of 100% for one vehicle with an engine power of up to 250 hp. With. inclusive, which apply to one of the parents in a large family. In accordance with Article 26.8 of the Law, large families are exempt from paying transport tax, but no more than one vehicle per tax period, in relation to vehicles with an engine power of up to 250 hp. With. (up to 183.9 kW) inclusive, which are objects of taxation in accordance with the legislation of the Russian Federation on taxes and fees: cars, motorcycles, scooters, buses, tractors. - 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 disaster at the Chernobyl nuclear power plant”, 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” citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site"; - persons of 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 is counted towards these persons’ length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units;

Property tax benefits

1. Tax discounts are provided only for one property. Even if a citizen has the right to a preferential calculation on several grounds (for example, a veteran and a disabled person), then the property tax discount is issued only for one type of property.
2. The property must be registered as the property of an individual claiming the benefit.
3. The discount is not provided if the property is used for business activities.

1. The title page is always filled out. It contains information about the taxpayer: full name, passport details, place and date of birth. The TIN must be indicated.
2. The 2nd sheet is used only if you own a vehicle.
3. The third one must be issued when paying the tax fee on the land plot. If there is no land owned, then the sheet remains blank.
4. To receive property tax benefits, you must fill out the 4th sheet. A note must be made about the type of property for which the discount is issued (house, room, apartment, garage). Its cadastral number is entered. Enter the name, number and date of the document providing the tax benefit. The period for which the discount applies is recorded.

1. When a room is owned, its owner is given the opportunity to subtract 10 m² from the total area of ​​the room. The calculation is based on the size of the reduced area.
2. If you own an apartment, then its area is reduced by 20 m² when determining the amount of the tax fee.
3. A citizen who owns an entire residential building can take advantage of a tax deduction for reducing the area by 50 m².
4. For a real estate complex that contains at least one residential premises (house), a discount of 1 million rubles is applied. The cadastral value of the property is reduced by this amount.

1. Citizens of retirement age have the right to discounts when calculating taxes if they have a pensioner's certificate.
2. Persons with disabilities of groups I and II must confirm their status with a VTEK certificate.
3. Disabled children must confirm their right to benefits upon presentation of a disability document.
4. Participants in various military operations, including the Great Patriotic War, upon presentation of a participant's book, are exempt from paying property taxes.
5. Heroes of the Soviet Union and Russia, when presented with an order book, have the opportunity to use preferential taxation.
6. Citizens who participated in the liquidation of the accident at the Chernobyl nuclear power plant, as well as those who served in units with a high degree of risk (testing of nuclear and thermonuclear weapons), can count on property tax benefits if they have documents.