Do I need to pay tax on a car purchased in 2013?
The benefit for movable property registered on January 1, 2013 also applies to cars. However, this does not apply to transport registered during the reorganization and liquidation of legal entities, as well as received or purchased from a related party (Clause 2 of Article 105.1 of the Tax Code of the Russian Federation).
This means that a car purchased by a company after the specified date is not subject to tax, unless, of course, the seller was an interdependent person.
Read more about the impact of interdependence on property tax in the article “Property tax and interdependent persons (nuances)” .
Are modular buildings subject to tax?
Modular buildings do not comply with the definition of property classified as real estate (clause 1 of Article 130 of the Civil Code of the Russian Federation). Therefore, when registered from 01/01/2013, they are also entitled to a property tax benefit.
At the same time, modular buildings registered before 01/01/2013 and included in the OS will be subject to property tax (clause 1 of Article 374 of the Tax Code of the Russian Federation ). For example, a company will be forced to pay tax on a change house accounted for in this way.
To learn about what changes regarding the movable property benefit will come into force in 2021, read the material “The issue of the property benefit for movable property will be decided by the regions .
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
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Regional taxes and fees (Article 347 - 386.1)}}}\par\pard \pard\plain \s1\qc\hyphpar1\sb108\sa108 \f4\fs24\b1\cf17 {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=10800200&sub=20030”}}{\fldrslt {\cs24\b0\cf18 Chapter 30. Organizational property tax (Article 372 - 386.1)} }}\par\pard \pard\plain \s1\qc\hyphpar1\sb108\sa108 \f4\fs24\b1\cf17 {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document ?id=10800200&sub=374"}}{\fldrslt {\cs24\b0\cf18 Article 374. Object of taxation}}}\par\pard \pard\plain \s25\fi0\li170\qj\hyphpar1\sb75 \f4\ fs24\cf19\chcbpat20 \fs16\cf1\chcbpat20 Information about changes:\par\pard \pard\plain \s38\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\i1\cf19\chcbpat20 {\field{\ *\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=12061136&sub=56”}}{\fldrslt {\cs24\b0\cf18 Federal Law}}} dated June 30, 2008\~ N\~108-FZ amendments were made to Article 374 of this Code, {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=12061136&sub=72”}}{\fldrslt {\ cs24\b0\cf18 coming into force}}} no earlier than after one month from the date {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=12161136&sub=0”} }{\fldrslt {\cs24\b0\cf18 official publication}}} of the said Federal Law and not earlier than the 1st day of the next {\field{\*\fldinst {HYPERLINK \\l “sub_379”}}{\fldrslt {\ cs24\b0\cf18 tax period}}} for corporate property tax\par\pard \pard\plain \s38\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\i1\cf19\chcbpat20 {\field{\ *\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=5324781&sub=374”}}{\fldrslt {\cs24\b0\cf18 See the text of the article in the previous edition}}}\par\pard \pard\plain \s31\fi-892\li1612\qj\hyphpar1 \f4\fs24 {\cs26\b1\cf17 \b1\cf17 Article 374.} Object of taxation\par\pard \pard\plain \s25\fi0\ li170\qj\hyphpar1\sb75 \f4\fs24\cf19\chcbpat20 \fs16\cf1\chcbpat20 GUARANTOR:\par\pard \pard\plain \s25\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\cf19\ chcbpat20 See Encyclopedias and others {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=3821846&sub=374”}}{\fldrslt {\cs24\b0\cf18 comments}} } to Article 374 of the Tax Code of the Russian Federation\par\pard \pard\plain \s25\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\cf19\chcbpat20 {\*\bkmkstart sub_3741}\fs16\cf1\chcbpat20 Information about changes :\par\pard {\*\bkmkend sub_3741}\pard\plain \s38\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\i1\cf19\chcbpat20 Clause 1 changed from January 1, 2019\~ — {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=71905524&sub=21901”}}{\fldrslt {\cs24\b0\cf18 Federal Law}}} dated August 3 2018\~ N 302-ФЗ\par\pard \pard\plain \s38\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\i1\cf19\chcbpat20 {\field{\*\fldinst {HYPERLINK “https://ivo .garant.ru/document?id=77573427&sub=3741"}}{\fldrslt {\cs24\b0\cf18 See previous edition}}}\par\pard \pard\plain \fi720\qj\hyphpar1 \f4\fs24 \cs65552\f4\fs24 {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=12066738&sub=0”}}{\fldrslt {\cs24\b0\cf18 1.} }} The objects of taxation for Russian organizations are real estate (including property transferred for temporary possession, use, disposal, trust management, contributed to a joint activity or received under a concession agreement), accounted for on the balance sheet as fixed assets in accordance with the procedure established for accounting, unless otherwise provided {\field{\*\fldinst {HYPERLINK \\l "sub_378"}}{\fldrslt {\cs24\b0\cf18 articles 378}}}, {\field{\ *\fldinst {HYPERLINK \\l "sub_3781"}}{\fldrslt {\cs24\b0\cf18 378.1}}} and {\field{\*\fldinst {HYPERLINK \\l "sub_37820"}}{\fldrslt { \cs24\b0\cf18 378.2}}} of this Code.\par\pard \pard\plain \s25\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\cf19\chcbpat20 \fs16\cf1\chcbpat20 GUARANTOR:\ par\pard \pard\plain \s25\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\cf19\chcbpat20 See Accounting Regulations “Accounting for fixed assets” {\field{\*\fldinst {HYPERLINK “https ://ivo.garant.ru/document?id=12022835&sub=1000"}}{\fldrslt {\cs24\b0\cf18 PBU 6/01}}}, approved {\field{\*\fldinst {HYPERLINK "https ://ivo.garant.ru/document?id=12022835&sub=0"}}{\fldrslt {\cs24\b0\cf18 by order}}} Ministry of Finance of the Russian Federation dated March 30, 2001 N 26н\par\pard \pard\ plain \s25\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\cf19\chcbpat20 {\*\bkmkstart sub_3742}\fs16\cf1\chcbpat20 Information about changes:\par\pard {\*\bkmkend sub_3742}\ pard\plain \s38\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\i1\cf19\chcbpat20 Clause 2 changed from January 1, 2019\~ — {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=71905524&sub=21902”}}{\fldrslt {\cs24\b0\cf18 Federal Law}}} dated August 3 2018\~ N 302-ФЗ\par\pard \pard\plain \s38\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\i1\cf19\chcbpat20 {\field{\*\fldinst {HYPERLINK “https://ivo .garant.ru/document?id=77573427&sub=3742"}}{\fldrslt {\cs24\b0\cf18 See previous edition}}}\par\pard \pard\plain \fi720\qj\hyphpar1 \f4\fs24 \cs65552\f4\fs24 {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=12064826&sub=0”}}{\fldrslt {\cs24\b0\cf18 2.} }} The objects of taxation for foreign organizations operating in the Russian Federation through permanent representative offices are recognized as real estate related to fixed assets, real estate received under a concession agreement.\par\pard \pard\plain \fi720\qj\hyphpar1 \ f4\fs24 {\*\bkmkstart sub_374202}\cs65552\f4\fs24 For the purposes of this chapter, foreign organizations keep records of taxable items in the manner established in the Russian Federation for accounting.\par\pard {\*\bkmkend sub_374202}\ pard\plain \fi720\qj\hyphpar1 \f4\fs24 {\*\bkmkstart sub_3743}\cs65552\f4\fs24 3. Objects of taxation for foreign organizations that do not carry out activities in the Russian Federation through permanent representative offices are recognized as those located on the territory of the Russian Federation and real estate owned by the specified foreign organizations and real estate received under a concession agreement. cf19\chcbpat20 {\*\bkmkstart sub_3744}\fs16\cf1\chcbpat20 Information about changes:\par\pard {\*\bkmkend sub_3744}\pard\plain \s38\fi0\li170\qj\hyphpar1\sb75 \f4\ fs24\i1\cf19\chcbpat20 {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=12071200&sub=452”}}{\fldrslt {\cs24\b0\cf18 Federal Law }}} dated November 28, 2009\~g. N\~283-FZ, paragraph 4 of Article 374 of this Code has been amended, {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=12071200&sub=72”}}{\fldrslt {\cs24\b0\cf18 coming into force}}} no earlier than one month after the date {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=12171200&sub=0 »}}{\fldrslt {\cs24\b0\cf18 official publication}}} of the said Federal Law and not earlier than the 1st day of the next {\field{\*\fldinst {HYPERLINK \\l “sub_379”}}{\fldrslt {\cs24\b0\cf18 tax period}}} for corporate property tax\par\pard \pard\plain \s38\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\i1\cf19\chcbpat20 {\field {\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=5324800&sub=3744”}}{\fldrslt {\cs24\b0\cf18 See the text of the paragraph in the previous edition}}}\par \pard \pard\plain \fi720\qj\hyphpar1 \f4\fs24 \cs65552\f4\fs24 4. Not recognized as objects of taxation:\par\pard \pard\plain \fi720\qj\hyphpar1 \f4\fs24 {\* \bkmkstart sub_37441}\cs65552\f4\fs24 1) land plots and other environmental management facilities (water bodies and other natural resources);\par\pard {\*\bkmkend sub_37441}\pard\plain \s25\fi0\li170\qj \hyphpar1\sb75 \f4\fs24\cf19\chcbpat20 \fs16\cf1\chcbpat20 Information about changes:\par\pard \pard\plain \s38\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\i1\cf19 \chcbpat20 {\*\bkmkstart sub_37442}{\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=70570090&sub=192”}}{\fldrslt {\cs24\b0\cf18 Federal Law}}} dated June 4, 2014 N 145-FZ amended subparagraph 2 of paragraph 4 of Article 374 of this Code, {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document? id=70570090&sub=372"}}{\fldrslt {\cs24\b0\cf18 effective}}} from January 1, 2017\par\pard {\*\bkmkend sub_37442}\pard\plain \s38\ fi0\li170\qj\hyphpar1\sb75 \f4\fs24\i1\cf19\chcbpat20 {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=57642600&sub=37442”}} {\fldrslt {\cs24\b0\cf18 See the text of the subparagraph in the previous edition}}}\par\pard \pard\plain \fi720\qj\hyphpar1 \f4\fs24 \cs65552\f4\fs24 2) property owned by the right of operational management to federal executive authorities and federal state bodies in which {\field{\*\fldinst {HYPERLINK "https://ivo.garant.ru/document?id=78405&sub=201"}}{\fldrslt {\ cs24\b0\cf18 legislation}}} of the Russian Federation provides for military and (or) equivalent service, used by these bodies for the needs of defense, civil defense, security and law enforcement in the Russian Federation;\par\pard \pard\plain \ s25\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\cf19\chcbpat20 \fs16\cf1\chcbpat20 Information about changes:\par\pard \pard\plain \s38\fi0\li170\qj\hyphpar1\sb75 \ f4\fs24\i1\cf19\chcbpat20 {\*\bkmkstart sub_37443}{\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=70168084&sub=13”}}{\fldrslt {\cs24\b0\cf18 Federal Law}}} dated November 29, 2012\~N\~202-FZ, paragraph 4 of Article 374 of this Code is supplemented by subparagraph 3, {\field{\*\fldinst {HYPERLINK “https ://ivo.garant.ru/document?id=70168086&sub=2"}}{\fldrslt {\cs24\b0\cf18 coming into force}}} from January 1, 2013\~, but not earlier than after one month from the date of {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=70168085&sub=0”}}{\fldrslt {\cs24\b0\cf18 official publication}}} of the said Federal Law and no earlier than the 1st day of the next {\field{\*\fldinst {HYPERLINK \\l "sub_379"}}{\fldrslt {\cs24\b0\cf18 tax period}}} for corporate property tax\ par\pard {\*\bkmkend sub_37443}\pard\plain \fi720\qj\hyphpar1 \f4\fs24 \cs65552\f4\fs24 3) objects recognized as objects of cultural heritage (historical and cultural monuments) of the peoples of the Russian Federation of federal significance in established {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=12027232&sub=18”}}{\fldrslt {\cs24\b0\cf18 legislation}}} of the Russian Federation order; \par\pard \pard\plain \s25\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\cf19\chcbpat20 \fs16\cf1\chcbpat20 Information about changes:\par\pard \pard\plain \s38\fi0 \li170\qj\hyphpar1\sb75 \f4\fs24\i1\cf19\chcbpat20 {\*\bkmkstart sub_37444}{\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id= 70168084&sub=13"}}{\fldrslt {\cs24\b0\cf18 Federal Law}}} of November 29, 2012\~N\~202-FZ, paragraph 4 of Article 374 of this Code is supplemented by subparagraph 4, {\field {\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=70168086&sub=2”}}{\fldrslt {\cs24\b0\cf18 effective}}} from January 1, 2013\~ , but not earlier than after one month from the date {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=70168085&sub=0”}}{\fldrslt {\cs24 \b0\cf18 official publication}}} of the said Federal Law and no earlier than the 1st day of the next {\field{\*\fldinst {HYPERLINK \\l "sub_379"}}{\fldrslt {\cs24\b0\cf18 tax period }}} for property tax of organizations\par\pard {\*\bkmkend sub_37444}\pard\plain \fi720\qj\hyphpar1 \f4\fs24 \cs65552\f4\fs24 4) nuclear installations used for scientific purposes, items storage of nuclear materials and radioactive substances and storage of radioactive waste; par\pard \pard\plain \s38\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\i1\cf19\chcbpat20 {\*\bkmkstart sub_37445}{\field{\*\fldinst {HYPERLINK “https:/ /ivo.garant.ru/document?id=70168084&sub=13"}}{\fldrslt {\cs24\b0\cf18 Federal Law}}} dated November 29, 2012\~N\~202-FZ paragraph 4 Article 374 of this Code is supplemented by subparagraph 5, {\field{\*\fldinst {HYPERLINK "https://ivo.garant.ru/document?id=70168086&sub=2"}}{\fldrslt {\cs24\b0\cf18 entering in force}}} from January 1, 2013\~, but not earlier than after one month from the date {\field{\*\fldinst {HYPERLINK «https://ivo.garant.ru/document?id=70168085&sub =0"}}{\fldrslt {\cs24\b0\cf18 official publication}}} of the said Federal Law and not earlier than the 1st day of the next {\field{\*\fldinst {HYPERLINK \\l "sub_379"}}{ \fldrslt {\cs24\b0\cf18 tax period}}} for corporate property tax\par\pard {\*\bkmkend sub_37445}\pard\plain \fi720\qj\hyphpar1 \f4\fs24 \cs65552\f4\fs24 5) icebreakers, ships with nuclear power plants and nuclear technology service ships; Information about changes:\par\pard \pard\plain \s38\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\i1\cf19\chcbpat20 {\*\bkmkstart sub_37446}{\field{\*\fldinst { HYPERLINK "https://ivo.garant.ru/document?id=70168084&sub=13"}}{\fldrslt {\cs24\b0\cf18 Federal Law}}} dated November 29, 2012\~N\~ 202-FZ, paragraph 4 of Article 374 of this Code is supplemented by subparagraph 6, {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=70168086&sub=2”}}{\fldrslt {\cs24 \b0\cf18 coming into force}}} from January 1, 2013\~, but not earlier than after one month from the date {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/” document?id=70168085&sub=0"}}{\fldrslt {\cs24\b0\cf18 official publication}}} of the said Federal Law and not earlier than the 1st day of the next {\field{\*\fldinst {HYPERLINK \\l " sub_379"}}{\fldrslt {\cs24\b0\cf18 tax period}}} for corporate property tax\par\pard {\*\bkmkend sub_37446}\pard\plain \fi720\qj\hyphpar1 \f4\fs24\ cs65552\f4\fs24 6) space objects;\par\pard \pard\plain \s25\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\cf19\chcbpat20 \fs16\cf1\chcbpat20 Information about changes:\par \pard \pard\plain \s38\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\i1\cf19\chcbpat20 {\*\bkmkstart sub_37447}{\field{\*\fldinst {HYPERLINK “https:// ivo.garant.ru/document?id=70168084&sub=13"}}{\fldrslt {\cs24\b0\cf18 Federal Law}}} dated November 29, 2012\~N\~202-FZ, paragraph 4 of article 374 of this Code is supplemented by subparagraph 7, {\field{\*\fldinst {HYPERLINK "https://ivo.garant.ru/document?id=70168086&sub=2"}}{\fldrslt {\cs24\b0\cf18 entering into force}}} from January 1, 2013\~, but not earlier than after one month from the date {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=70168085&sub= 0"}}{\fldrslt {\cs24\b0\cf18 official publication}}} of the said Federal Law and not earlier than the 1st day of the next {\field{\*\fldinst {HYPERLINK \\l "sub_379"}}{\ fldrslt {\cs24\b0\cf18 tax period}}} for corporate property tax\par\pard {\*\bkmkend sub_37447}\pard\plain \fi720\qj\hyphpar1 \f4\fs24 \cs65552\f4\fs24 7 ) ships registered in the Russian International Register of Ships;\par\pard \pard\plain \fi720\qj\hyphpar1 \f4\fs24 {\*\bkmkstart sub_37448}\cs65552\f4\fs24 lost force from January 1, 2019 - {\field{\*\fldinst {HYPERLINK “https://ivo.garant.ru/document?id=71905524&sub=21903”}}{\fldrslt {\cs24\b0\cf18 Federal Law}}} dated August 3, 2018 \~g. N\~302-ФЗ\par\pard {\*\bkmkend sub_37448}\pard\plain \s25\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\cf19\chcbpat20 \fs16\cf1\chcbpat20 Information about changes :\par\pard \pard\plain \s38\fi0\li170\qj\hyphpar1\sb75 \f4\fs24\i1\cf19\chcbpat20 {\field{\*\fldinst {HYPERLINK “https://ivo.garant. ru/document?id=77573427&sub=37448"}}{\fldrslt {\cs24\b0\cf18 See previous edition}}}\par\pard \pard\plain \s38\fi0\li170\qj\hyphpar1\sb75 \ f4\fs24\i1\cf19\chcbpat20 \par\pard }
