How is the interest rate on corporate property tax determined?

During the existence of the property tax, various changes occurred with it. Mostly they concerned objects and the tax base. For example, since 2015, the tax base began to be determined on the basis of the cadastral value, and organizations using UTII and the simplified tax system were included in the payment of tax. And in 2021, movable property returned to the object of taxation; it was again excluded from the list of objects of taxation. Let us recall the main aspects relating to the corporate property tax, which relates to regional taxes, and also inform you of the main changes in 2021.

Object of taxation

The objects of taxation are:

1) for Russian organizations - real estate , recorded on the balance sheet as fixed assets (Article 374 of the Tax Code of the Russian Federation);

2) real estate located on the territory of the Russian Federation and owned by organizations on the right of ownership or right of economic management, as well as received under a concession agreement, if the tax base for such property is determined as their cadastral value entered into the Unified State Register of Real Estate ( Article 375 of the Tax Code of the Russian Federation);

Real estate criteria:

• the presence of a strong connection between the object and the ground (for example, the construction of the object on a monolithic reinforced concrete foundation, the functional or technological connection of this object with other objects by underground communications (cable power lines laid in underground trenches, etc.));
• moving an object is impossible without disproportionate damage to its purpose (including the ability of the object to act in civil circulation as a separate object of civil rights (as opposed to objects that perform an exclusively servicing (auxiliary) function in relation to real estate, including land plots, buildings , structures); the presence of independent useful properties of the object that can be used in economic activity regardless of the land plot on which it is located and other real estate objects located on the common land plot).

These can be buildings, structures, unfinished construction projects, premises, parking spaces, residential buildings, apartments, rooms, cottages and garages. In accordance with the Civil Code of the Russian Federation, real rights to real estate are subject to state registration in the Unified State Register of Real Estate. At the same time, property for which such state registration has not been carried out can also be recognized as real estate. To reasonably classify property as real estate, it is necessary to take into account not only the presence/absence of a record about the object in the Unified State Register of Real Estate, but also the presence of grounds confirming the strong connection of the object with the land and the impossibility of moving it without disproportionate damage to its purpose. For example, for capital construction projects, such grounds may be documents that contain information about the relevant characteristics of the object (technical accounting or technical inventory documents, permits for construction and/or commissioning of the object, design documentation, etc.).

Foreign organizations operating in the Russian Federation through permanent representative offices keep records of taxable items in the manner established in the Russian Federation for accounting.

Movable property recorded on the balance sheet as fixed assets from January 1, 2021 is not subject to property tax.

The list of objects not subject to taxation for corporate property tax is specified in the Tax Code (clause 4 of Article 374 of the Tax Code of the Russian Federation):

• land plots and other environmental management facilities (water bodies and other natural resources);
• property owned by the right of operational management to federal executive bodies and federal state bodies in which the 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 ;
• objects recognized as objects of cultural heritage (historical and cultural monuments) of the peoples of the Russian Federation of federal significance in the manner established by the legislation of the Russian Federation;
• nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances and radioactive waste storage facilities;
• icebreakers, ships with nuclear power plants and nuclear technology service ships;
• space objects;
• ships registered in the Russian International Register of Ships;
• vessels registered in the Russian Open Register of Vessels by persons who have received the status of a participant in a special administrative region in accordance with Federal Law of August 3, 2021 N 291-FZ “On Special Administrative Regions in the Territories of the Kaliningrad Region and Primorsky Territory”;
• aircraft registered in the State Register of Civil Aircraft by persons who have received the status of a participant in a special administrative region in accordance with Federal Law of August 3, 2021 N 291-FZ “On special administrative regions in the territories of the Kaliningrad Region and Primorsky Territory”.

Criteria for fixed assets

Fixed assets from an accounting point of view are assets that meet the following conditions:

• the object is intended for use in the production of products , performance of work, provision of services;
• the object is intended for use for a period exceeding 12 months ;
• subsequent resale of the object is not expected;
• the object is capable of generating economic benefits .

The criteria for fixed assets for tax purposes are somewhat different from those for accounting and are established by Chapter 25 of the Tax Code, namely, paragraph 1 of Article 256. In the Tax Code, fixed assets are classified as depreciable property. The following property is considered depreciable:

• Is owned or operated by the organization. Exception: fixed assets, the right to which is subject to mandatory state registration, are included in depreciable property from the moment the documents are submitted, clause 11 of Article 258 of the Tax Code;
• Used for the purpose of generating income;
• Intended for use over 12 months;
• Costing more than 40,000 rubles. From the beginning of 2021 For tax purposes, property with an original cost of 100 thousand rubles or more will be considered depreciable.

Please note: That property that meets all the criteria, but is less than the cost limit, is written off as material expenses.

The tax base

In general, the tax base for the property tax of legal entities is determined as the average annual value of property recognized as an object of taxation, and such property must be accounted for at its residual value.

Taking into account the changes of 2014, in relation to individual real estate objects, the tax base is now determined as their cadastral value. Since 01.01.2020, the Tax Code of the Russian Federation classifies not only fixed assets, but also any real estate owned by organizations under the right of ownership or right of economic management, as objects of taxation at cadastral value. Thus, it will not matter whether real estate is taken into account as a fixed asset or not - you will still have to charge and pay tax according to the cadastre. True, unless the region decides otherwise. Previously, if objects were not registered as fixed assets, tax, according to cadastral valuation, was not paid on them.

List of real estate taxed by legal entities at cadastral value (Article 378.2 of the Tax Code of the Russian Federation):

1. administrative and business centers and shopping centers (complexes) and premises in them;
2. non-residential premises, the purpose, permitted use or name of which, in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical registration (inventory) of real estate, provides for the placement of offices, retail facilities, public catering and consumer services, or which are actually used for placement offices, retail facilities, public catering and consumer services;
3. objects of real estate of foreign organizations that do not carry out activities in the Russian Federation through permanent missions, as well as objects of real estate of foreign organizations not related to the activities of these organizations in the Russian Federation through permanent missions;
4. residential premises, garages, parking spaces, unfinished construction projects, as well as residential buildings, garden houses, outbuildings or structures located on land plots provided for personal farming, vegetable gardening, horticulture or individual housing construction.

To pay tax at cadastral value, two conditions must be met:

1. the cadastral value of the objects has been established;
2. Regional laws indicate that objects are taxed at cadastral value.

If at least one of these requirements is not met, the tax on such objects must be calculated at the average annual cost, provided that they are taken into account in accounting as fixed assets. Exception: organizations on the simplified tax system and UTII. They do not pay tax on the average annual cost of new properties (clause 2 of article 346.11, clause 4 of article 346.26 of the Tax Code)

Data on cadastral value can be found:

• on the Rosreestr website;
• Public cadastral map;
• Government services.

Determination of the tax base

If you are the owner of the entire property, then the tax base is equal to its full cadastral value.

If you own part of the property, and the cadastral value is determined for it as a whole (for example, a room in a building), the tax base will be the share of the cadastral value based on the share of the premises’ area in the total area of ​​the building (clause 6 of Article 378.2 of the Tax Code of the Russian Federation).

See also “How to pay tax on “cadastral” property in common ownership?”.

For example, you own a premises with an area of ​​300 square meters. m in a building with an area of ​​3,000 sq. m. m. The cadastral value of the building is 30 million rubles.

Then the tax base for your premises will be 3 million rubles. (30 million × 300 / 3,000).

Read here how to calculate property tax when changing the cadastral value.

In addition, the tax on movable property has been abolished since 2021. Details in the material “The movable property tax has been abolished.”

Find out whether property taxes are being reduced due to the spread of coronavirus infection in the Ready-made solution from ConsultantPlus. If you do not have access to the system, get a trial demo access for free.

Procedure for calculation and payment

The amount of property tax for organizations is calculated based on the results of the tax period to which the calendar year relates.

From 01/01/2020 Tax calculations for advance payments based on the results of reporting periods (I quarter, I half of the year, 9 months) do not need to be submitted (clause 2 of Article 386 of the Tax Code of the Russian Federation will no longer be in force). However, the obligation to make advance payments has not been cancelled. They must be transferred to the budget according to the old rules.

Also, based on the results of each reporting period (first quarter, half of the year and nine), it is necessary to calculate the amount of advance payments in the amount of 1/4 of the product of the tax base and the tax rate. Thus, the final amount of tax payable to the budget is determined as the difference between the amount of tax for the tax period and the amounts of advance payments .

What is the difference between paying property tax by Russian and foreign organizations? Property tax and advance payments are subject to payment by the taxpayer in the manner and within the time limits established by the constituent entities of the Russian Federation.

However, in relation to property located on the balance sheet of a Russian organization, tax and advance payments are subject to payment to the budget at the location of the specified organization. Foreign organizations operating in the Russian Federation through permanent representative offices pay taxes and advance payments to the budget at the place where these permanent representative offices are registered with the tax authorities.

The amount of cadastral value required for calculation

The tax base is determined as the cadastral value of the object as of January 1 of the year, which is the tax period (clause 2 of Article 375 of the Tax Code of the Russian Federation). Therefore, payment of tax is possible only if this value is determined. If not, you will not have an obligation to pay tax due to the lack of a tax base (clause 2 of Article 375, subclause 2 of clause 12 of Article 378.2 of the Tax Code of the Russian Federation).

Once you have established the cadastral value, you can proceed to determining the tax base and calculating tax (advance payments).

To find out where you can find out the required cadastral value, read the article “How to find out the cadastral value of property?” .

Attention! If the cadastral value is established by the court taking into account VAT, then the taxable base is the value of the property excluding tax. See details here.

Deadlines for submitting reports

From January 1, 2021, taxpayers will report property taxes only based on the results of the tax period. There is no longer a need to submit quarterly calculations of advance payments to the Federal Tax Service. The form of the declaration, as well as the procedure and format for its submission, were approved by Order of the Federal Tax Service of the Russian Federation dated August 14, 2019 No. SA-7-21/ [email protected]

If a taxpayer is registered with several tax authorities of one constituent entity of the Russian Federation at the location of real estate, the tax base for which is determined as the average annual cost, then the taxpayer is assigned the right to submit a single property tax return. Now the taxpayer can choose the tax authority to which he will submit the declaration, but is obliged annually before March 1 of the year, which is the tax period, to notify the tax authority of the constituent entity of the Russian Federation about this. The notification form was approved by order of the Federal Tax Service of Russia dated June 19, 2019 No. ММВ-7-21/ [email protected]

The deadline for submitting the declaration is no later than March 30 of the year following the tax period.

List of objects subject to cadastral value tax

Real estate subject to tax must be included in the list of objects for which the tax base is determined as the cadastral value. This list is compiled by the authorized executive body of your constituent entity of the Russian Federation (clause 1, clause 7, article 378.2 of the Tax Code of the Russian Federation).

The list for the current year must be compiled no later than January 1. It is sent to the tax authorities at the location of the relevant real estate objects and is posted on the official website of the executive body or on the website of the constituent entity of the Russian Federation.

Please note that the list contains a specific property (for example, a building), indicating its cadastral number, full address and KLADR code. If you do not find your property on the list, the calculation procedure is completed.

For more information about which objects can be included in the list, read the material “For which real estate objects is the tax base calculated based on the cadastral value?” .

Calculation of property tax for legal entities

Currently, taxes are calculated in most cases using accounting software. I'll tell you how we will do this in 2021 using a short example.

LLC "A" is registered in the Smolensk region, applies the general taxation system, has equipment worth 1,200,000 rubles and a car worth 600,000 rubles on its balance sheet. The property was purchased for a fee. In the Smolensk region, the tax rate on real estate is 2.2%, on movable property - 1.1%. Let's consider the procedure based on the above conditions.

1. We set property tax rates. To do this, open “Settings” - “Taxes and reports” - “Property tax”. We set the tax rates approved for the Smolensk region for movable and immovable property;
2. In the directory “Nomenclature” and “Fixed Assets” we fill in the data on our property: name, financially responsible person (MRP), method of recording expenses, benefits, inventory card;
3. We accept equipment for registration. In the section “OS and intangible assets” we fill out the document “Receipt of equipment”. Then, in the “OS and intangible assets” section, fill out the “Acceptance for accounting” document. We reflect the initial cost of the equipment, useful life, and method of calculating depreciation;
4. We accept the car for accounting. In the section “Fixed assets and intangible assets” we fill out the document “Receipt of fixed assets”, we fill in the initial cost, car accounting and depreciation accounts, useful life (service life);
5. We perform month closing every month. The program automatically calculates depreciation and writes it off to the organization's expenses;
6. When closing the quarter, the program automatically calculates the tax. In the balance sheet, property tax will be reflected in account 68.08.

If you do not use an accounting program or need to calculate some special case, we recommend an online calculator to calculate the property tax of organizations.

Payment of property tax by organizations under special regimes

We are talking about the entry into force of Federal Law No. 52-FZ of 04/02/2014, according to which the obligation of these taxpayers to pay property tax in respect of real estate is established, the tax base for which is determined as its cadastral value. Who does this innovation apply to? The new rule applies both to organizations using the simplified tax system and to organizations using UTII.

What is the difference between innovations for simplifiers and companies on UTII? For companies using UTII, the obligation to pay property tax arose on July 1, 2014, while organizations using the simplified tax system began on January 1, 2015.

Local authorities are obliged to approve, in accordance with the established procedure, the results of determining the cadastral value of objects. Moreover, they must conduct a cadastral valuation of real estate at least once every five years. A list of real estate objects in respect of which the new taxation procedure applies must also be determined. Thus, it is important to remember that now, in relation to individual fixed assets, the tax base for corporate property tax is calculated based on the cadastral value. And the tax on such property of organizations will now have to be paid by both simplified organizations and organizations under imputation.

Firmmaker, August 2014 (updated in January 2021) Alina Marina When using the material, a link is required

Advance tax calculation: structure and filling procedure

The advance payment consists of:

1. Title page. It reflects standard information for tax reporting - about the taxpayer, about the tax authority. It is important to correctly reflect the period code (we will consider this nuance later in the article).
2. Section 1. It reflects information about the amount of the advance payment for property tax.

ATTENTION! If a company has several objects for which tax is calculated according to different principles (for example, the first is based on cadastral value, the second is based on the average annual value), but they have a common OKTMO, line 030 of the corresponding block in Section 1 reflects the total amount of tax for all objects.

1. Section 2. Payment calculations based on the average annual cost are recorded here. It is necessary to fill out as many sections 2 as different OKTMO codes are reflected in the advance payment. In addition, if different rates are established for objects (parts of an object) with a common OKTMO, for each of them you need to fill out a separate section 2. Section 3. Section 3 reflects data on each type of taxable property for which the cadastral value is established. That is, there should be as many copies of this section in the structure of the advance calculation as the company has individual objects on which tax is charged.

IMPORTANT! If during the year the company has acquired (ended) ownership of the object in respect of which the page of section 3 is being filled out, line 080 reflects a fractional coefficient corresponding to the proportion of the number of full months of ownership of the object by the company to 3 (the number of months in the quarter).