Is it possible not to pay? 100% reliable information about taxes on non-residential premises

Which individual entrepreneur can avoid paying property tax?

Individual entrepreneurs are regarded as individuals and according to the same scheme they pay property tax. Starting from 2019, individual entrepreneurs make payments only for real estate that:

• already refers to the housing stock - apartments, houses, cottages, if the building has a connection with the land;
• non-residential objects - garages, parking spaces;
• any other residential and non-residential finished buildings or those that are just being rebuilt, but are already registered as property.

At the same time, entrepreneurs on imputed income, patent or agricultural tax, do not pay for the real estate that is needed for work. For example, if they rented or bought an object for equipment, a workshop or a warehouse.

Those individual entrepreneurs who work on the main taxation system are required to pay real estate tax. Tax is also paid by simplified entrepreneurs if they have a store, retail space or office, as well as premises for the provision of services, which is included in the list of cadastral real estate.

In the Russian Federation, an entrepreneur has 5 taxation options when opening an individual entrepreneur:

• general taxation system - OSN;
• patent - PSN;
• simplified - simplified tax system;
• single tax on imputed tax - UTII;
• unified agricultural tax - Unified Agricultural Tax.

If the individual entrepreneur has not submitted an application to the tax service to change the tax regime, then according to the legislation of the Russian Federation he will work under the OSN.

To understand whether or not an individual entrepreneur should pay property tax, you can follow this rule:

1. There is no need to pay for real estate for work under a patent, imputation or agricultural tax. In a simplified way, you need to check whether the property belongs to the cadastral value or not. If not, then the individual entrepreneur does not pay tax; if yes, then he pays.
2. Entrepreneurs who operate under the basic taxation system are required to pay property taxes to the budget. It does not matter whether the property is included in the cadastral list or not.

Therefore, the tax regime and inclusion in the cadastre are the determining parameters.

Taxes under the simplified tax system

Simplified people pay less taxes. It is a fact. Organizations on a shared system are forced to “pay” for a larger volume of business.

Let's figure out whether there are taxes that are never paid when applying the simplified tax system.

The table shows that organizations are required to pay some taxes, such as land or transport tax under the simplified tax system, on an equal basis with all other taxpayers. This is due to the specifics of the mentioned taxes - the obligation to pay them arises in connection with the appearance of the object of taxation. And having transport or real estate is not a prerequisite for doing business. Here everyone is equal, there are no concessions.

Separately, it is worth noting personal income tax and insurance premiums. Companies using the simplified taxation system must also pay them, just like companies on OSNO. This procedure is determined by the purpose of these payments. Under personal income tax, an organization acts as a tax agent and cannot be exempted in principle. And the lack of payments for insurance premiums will infringe on the rights of citizens to social insurance and security. Therefore, these payments are mandatory for all legal entities.

What does "conditional release" mean? For such taxes, in general, simplifiers are not payers, with the exception of special cases mentioned in the Tax Code of the Russian Federation. So organizations using the simplified tax system should still keep their finger on the pulse, despite the relative relief from payment obligations.

Below we will consider the features of taxes from the “conditional exemption” category under the simplified tax system.

How to prove that property is used in the activities of an individual entrepreneur

An entrepreneur does not need to prove that the property is involved in business activities. The tax service itself will establish this fact during on-site inspections. To be exempt from paying tax in this case you will need:

• submit an application in free form;
• describe real estate objects that are involved in business activities;
• indicate the tax regime option used.

Entrepreneurs entitled to benefits do not need to attach supporting documents. This procedure has been in place since 2018.

Real estate taxation

Non-residential real estate, as well as income received in connection with the use of this property, may be subject to various taxes. At the same time, the types of payments and the features of their collection are not the same for legal entities and individuals , including individual entrepreneurs.

How to calculate property payments to the Federal Tax Service of Russia?

Individuals, including individual entrepreneurs, pay real estate tax once a year until December 1 of the following year. For example, for 2017 the tax must be transferred by December 1, 2022.

The tax authority calculates the tax and subsequently sends a notification to property owners about the need to pay the fee. The payment amount is determined based on the cadastral or inventory value of the property. However, the calculation methods differ depending on the cost used.

Tax rates are also differentiated:

• By category of non-residential premises. According to paragraph 2 of Article 406 of the Tax Code of the Russian Federation, garages and outbuildings on personal subsidiary plots are taxed at a rate of 0.1%; office, retail, premises, public catering facilities – 2%; other premises – 0.5%.
• By locality. Based on paragraph 3 of Article 406 of the Tax Code of the Russian Federation, local government officials can reset rates or increase their size up to three times.

Formula for applying cadastral value:

Tax = cadastral value * rate.

Example: The cadastral value of a garage owned by an individual and located in St. Petersburg is 450 thousand rubles. The tax rate in this city is 0.3%. The annual tax payment is equal to:

450 thousand * 0.3% = 1.35 thousand or 1,350 rubles.

For the transition period from inventory value to cadastral value (within 4 years), a special procedure for calculating tax is provided:

Tax = (tax on cadastral value – tax on inventory value) * coefficient + last paid amount of tax on inventory value.

The coefficient takes the following values:

• 0.2 in the first year after the transition to cadastral value;
• 0.4 – in the second year;
• 0.6 – in the third year;
• 0.8 – in the fourth year.

Let's determine the tax amount based on the data from the first example.

If we take into account that 2022 is the third year of transition to cadastral value, and the last tax payment on inventory value is 1,041 rubles, then we get the following tax amount:

(1,350 – 1,041) * 0.6 + 1,041 = 1,226.4 rubles.

By 2022, not all regions have abandoned the inventory value (14 federal subjects).

Formula for inventory value:

Tax = inventory value * rate * adjustment factor.

The coefficient in 2022 is set at 1.481.

Example: A garage located in Yekaterinburg has an inventory value of 240 thousand rubles. Considering that the cost is below 300 thousand rubles, the tax rate is 0.1%. The tax amount will be:

240 thousand * 0.1% * 1.481 = 0.355 or 355 rubles.

The difference in the procedure for collecting property tax from residential and non-residential properties owned by individuals is only in the amount of tax rates. However, this is not always the case. For example, often the rate for garages and residential buildings and apartments is the same. But for commercial real estate the foreclosure rate is higher.

Conditions for pensioners

For pensioners, subparagraph 10 of paragraph 1 of Article 407 of the Tax Code of the Russian Federation provides for a benefit in the form of exemption from property tax, subject to the following conditions:

• non-residential property should not be used for profit, that is, in business activities;
• exemption occurs only in relation to 1 non-residential property;
• type of preferential non-residential real estate - garage or parking place;
• to receive a preference, you must send an application to the tax authority accompanied by supporting documents;
• by November 1, send a notification about the selected non-taxable object.

Pensioners are not given any benefits for commercial real estate. Accordingly, the procedure for calculating and paying tax on commercial real estate owned by pensioners is similar to the generally established one.

Calculation for legal entities

Legal entities calculate tax independently and report on it quarterly and at the end of the year.

Payment transfer procedure

Payments are transferred as follows:

• advance payments based on the results of the 1st, 2nd and 3rd quarters;
• tax at the end of the year.

Specific payment deadlines are established by the laws of the constituent entities of Russia. For example, in Moscow, advance payments are paid within 30 days after the end of the quarter, and the annual tax is paid before March 30 of the next tax period.

Calculations based on cadastral and average annual value

Payments are calculated in two ways:

1. At cadastral value with a rate of no more than 2% (for shopping centers, business centers, office premises, premises intended for trade, public catering and consumer services).
2. At the average annual cost with a rate of no more than 2.2% (for other non-residential properties).

Formula using average annual cost:

H = average annual cost * rate - advance payments , where: Advance payments = average cost for the reporting period * rate * ¼.

When calculating tax based on the average annual value, reporting periods are quarter, six months, and 9 months.

Example: An enterprise has a warehouse on its balance sheet, the average cost of which is 1,520 thousand rubles. for the first quarter, 1480 thousand rubles. for the half year, 1445 thousand rubles. for 9 months and 1420 thousand rubles. in a year.

The calculation will look like this:

• payment based on the results of the quarter: 1520 * 2.2% * ¼ = 8.36 or 8360 rubles;
• based on the results of the half-year: 1480 * 2.2% * ¼ = 8.14 or 8140 rubles;
• based on the results of 9 months: 1445 * 2.2% * ¼ = 7.95 or 7950 rubles;
• at the end of the year: 1420 * 2.2% – (8.36 + 8.14 + 7.95) = 6.79 or 6790 rubles.

In total, the company paid 31,240 rubles for the year.

For cadastral value, the same principle applies, but the reporting period is quarters. The formula looks like this:

N = cadastral value * rate – advance payments.

What does the tax amount depend on?

Regions independently set the property tax rate, since the payment applies to local ones. The tax amount is affected by the price of the property; the higher it is, the greater the payment amount. The highest rate in Russia is 2%. On the tax website you can find out what percentage is set for a particular object. You will need to enter the tax type, region and year for which you plan to pay real estate taxes.

From the beginning of 2022, property taxes are calculated based on cadastral value. This price is determined not by the owner himself or the market, but by a government agency. But the cost is not much different from the market price. Recalculation of the cadastral valuation of real estate takes place every 5 years. The obtained data is published on the Rosreestr website.

Until the end of 2022, in some areas and regions, the tax was based not on the cadastral value, but on the inventory value; it was calculated according to the degree of depreciation of the object. Now there is no such thing, and all real estate taxes in the Russian Federation are calculated in a single way - at the price indicated in the cadastre.

The tax rate for individual entrepreneurs or individuals will depend on the type of object, cadastral value and location. For example, for the Yaroslavl region for 2022:

No one needs to calculate how much they need to pay into the budget. The tax office sends a letter indicating both the deadline and the amount. The Federal Tax Service sends out notifications once a year, and payment must also be made in one payment before December 1 of the next year. That is, when you receive a letter on January 1, 2022 to pay tax for 2022, it must be paid no later than December 1, 2020. There is no need to report with a separate declaration or write a report.

Cadastral valuation

So, the cadastral value is a mandatory condition under which property tax is charged on the property in 2022. It is not a constant, that is, it can change depending on various factors. To determine this value, a cadastral valuation of real estate is carried out.

Exactly which objects should be valued at cadastral value for tax purposes is specified in Article 378.2 of the Tax Code of the Russian Federation. These include:

• administrative, business and shopping centers;
• premises for offices, trade, catering establishments and services;
• some types of objects of foreign legal entities;
• residential real estate, garages, parking spaces, country houses, outbuildings on plots for individual housing construction or subsidiary plots, as well as unfinished construction projects.

This is a general list of object types. In each region, by decision of the authorities, their cadastral value is assessed. This year, the vast majority of Russian regions value real estate at cadastral value. Such an assessment can be carried out either selectively or in relation to all types of real estate. As an example, the administration of a constituent entity of the Russian Federation decides to conduct an assessment of all apartment buildings.

After determining the cadastral value, a law is issued stating that taxation of objects should be carried out on its basis.

List of taxable objects

A list of objects, the base for which is calculated as their cadastral value, is compiled in each constituent entity of the Russian Federation at the beginning of the year. It must be posted on the website of the executive authority and sent to the regional Federal Tax Service.

Thus, a business entity using a simplified system needs to check the list on the website of the administration of its region. If the object is included in it, therefore, it is subject to real estate tax even despite the application of the simplified tax system.

How to calculate property tax for individual entrepreneurs

If the notification from the Federal Tax Service did not arrive until October of the current year, and the individual entrepreneur knows that he must pay property tax, then it is better to request a second notification yourself. Or at least check whether property taxes are charged or not.

If it seems that there was an error in the tax authority’s notification regarding the payment amount, then it can be double-checked on the Federal Tax Service website. For a clearer understanding of how tax is calculated, consider an example:

IP Ilkov, owns a warehouse in Moscow, in a building under cadastral number 77:09:0001015:1064. When indicating a real estate property in the form, we will select the type - another building, structure, structure. After this, we will indicate that the property is not included in the list of retail and office real estate.

The calculated cadastral value of the property is 78829968.44 rubles according to Rosreestr. The area of ​​the facility is 2029.6 sq. m. If you own a warehouse in the amount of 1/202 of the total area for more than 12 months, zero tax deduction, no benefits and a tax rate of 2%, the tax amount will be 7805 rubles.

This way you can check any object in the Russian Federation. To find the cadastral number, use a public map, where the address will suffice.

Property tax rates and calculation

The maximum value of the tax rate (2%) is established by the Tax Code of the Russian Federation (clause 1.1 of Article 380, subclause 2 of clause 2 of Article 406 of the Tax Code of the Russian Federation). Regions can differentiate it by linking it to the category of the payer and the type of property he uses.

Firms using the simplified tax system must pay property tax advances quarterly if this payment procedure is chosen in the regional law. You no longer need to submit quarterly advance payments.

The amount of the advance payment is determined as the product of the cadastral value of the property and the tax rate, divided by 4 (clause 4 of Article 382 of the Tax Code of the Russian Federation). This sets the tax amount for the quarter.

If the organization’s real estate is an integral part of the building, then you first need to clarify what percentage of the area occupied by the company is in relation to the entire taxable area. Then the result obtained should be multiplied by a reducing factor proportional to the occupied area.

For objects owned for less than a full year (quarter), a coefficient is applied in tax calculations that takes into account the number of full months of ownership in the calculation period. Since 2016, a full month is accepted as a month in which the object appeared to the taxpayer no later than the 15th day or disappeared after the 15th day (Clause 5 of Article 382 of the Tax Code of the Russian Federation).

Our article “Step-by-step instructions for calculating property tax from cadastral value” will help you correctly calculate property tax .

Find out how a special regime person can fill out a property tax return in the Ready-made solution from ConsultantPlus. Learn the material by getting trial access to the system for free.

Which entrepreneurs are entitled to benefits?

The amount of property tax for individual entrepreneurs depends on the benefits that the owner is entitled to. They are provided to pensioners, disabled people, and summer residents with a plot of land up to a certain size. Each region itself supplements the federal list of beneficiaries, so it can be many times longer. For example, it may include single-parent or large families. But, in general, the state list of categories of citizens who are entitled to benefits for paying real estate taxes looks like this:

If an individual entrepreneur falls under one of the preferential categories, then he can submit documents to the Federal Tax Service if the amount was incorrectly calculated for him.

The basis for recalculating the amount of property tax may be:

• incorrect information about the owner;
• the billed tax amount, which does not take into account benefits.

When an entrepreneur justifies a mistake, the tax inspectorate:

• will reset the amount and penalties that contained the error;
• will generate a new notification and place it in the taxpayer’s personal account.

If the individual entrepreneur does not use the taxpayer’s personal account as an individual, then he will receive a new notification by mail. According to the legislation, the Federal Tax Service can issue an invoice for payment of property tax to individual taxpayers, if for some reason the payer has not been involved in it earlier, within 3 years. In addition, the tax for the same tax period can be recalculated both downward and upward according to the Tax Code of the Russian Federation.

What's new

Note!

In 2022, the corporate property tax return for 2020 is submitted on a new form. The form was approved by order of the Federal Tax Service of Russia dated August 14, 2019 No. SA-7-21/ [email protected] , which was amended by order dated December 9, 2020 No. KI-7-21/ [email protected]

Listed below are other relatively new changes related to the real estate tax of legal entities - they came into force in 2020:

• Previously, tax was imposed on real estate that was listed on the company’s balance sheet as fixed assets, but now this condition has been abolished;
• Now the tax base of such types of real estate as garages, parking spaces, unfinished construction projects, residential buildings, garden houses and other objects is calculated at the cadastral value, a full list of which is given in paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation;
• Submission of advance reports has been cancelled.

Entrust reporting to specialists

Which individual entrepreneurs are required to pay property tax?

An entrepreneur is required to pay tax if two conditions are met:

1. He is the owner of the property. If the property is used under a lease agreement, the tenant does not have to pay property taxes.
2. The property is located on the territory of the Russian Federation. If the object is located in another country and the individual entrepreneur legally owns it in that state, then he is not obliged to pay tax to the budget of the Russian Federation.

At the same time, an individual entrepreneur pays tax if he works according to OSNO, regardless of the use of property - for personal or business purposes. If the objects are leased, the owner-entrepreneur must also pay tax for them if he works for OSNO, and not the tenant. And even if an entrepreneur gives the property for free use, he will still pay property taxes.

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about the author

Klavdiya Treskova is an expert in the field of financial literacy and investment. Higher education in economics. More than 15 years of experience in banking. He regularly improves his qualifications and takes courses in finance and investments, which is confirmed by certificates from the Bank of Russia, the Association for the Development of Financial Literacy, Netology and other educational platforms. Collaborates with Sravni.ru, Tinkoff Investments, GPB Investments and other financial publications. [email protected]

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Results

Starting from 01/01/2015, individual entrepreneurs on a simplified basis for some objects acquired the obligation to pay property tax based on the cadastral value. The calculation of such tax is carried out by the Federal Tax Service. Until 2015, an individual entrepreneur was burdened with property tax only if he worked for OSNO, and the use of any of the special regimes allowed him not to pay this tax.

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Comments: 31

Your comment (question) If you have questions about this article, you can tell us. Our team consists of only experienced experts and specialists with specialized education. We will try to help you in this topic:

Author of the article: Klavdiya Treskova

Consultant, author Popovich Anna

Financial author Olga Pikhotskaya

1. Alexei
   02/04/2022 at 18:38 Good afternoon 1) Is it possible to request a tax recalculation for previous years, for example for the last 3 years, provided that documents on ownership are provided and the individual entrepreneur conducts business on the simplified tax system during this period in this premises? 2) Is it important that in the registration documents (for example, in an extract from the Unified State Register) the owner is indicated as an individual entrepreneur or is it enough for the owner to be an individual? to a person without indicating an individual entrepreneur, despite the fact that he also has an individual entrepreneur?
   Reply ↓ Anna Popovich
   02/06/2022 at 11:26

   Dear Alexey, on what basis do you plan to recalculate taxes? Our further response will largely depend on this.

   Reply ↓

Special conditions

But these are not all tax conditions. To answer the question of how to find out whether it is necessary to pay property tax according to the cadastral value under the simplified tax system, the following requirements must be met:

1. The building, structure, structure or premises therein must belong to the taxpayer organization on the right of ownership or right of economic management.
2. Real estate must be accounted for on the organization’s balance sheet as part of fixed assets (account 01 “Fixed Assets” or 03 “Income Investments in Material Assets”).
3. The land plot under the real estate has a certain type of permitted use: for the placement of retail units, public catering and (or) consumer services; for the placement of office buildings for business, administrative and commercial purposes.
4. More than 20% of real estate, according to the Unified State Register of Real Estate, is intended for use for these purposes. For example, to host trading platforms. It is important to confirm the actual use of the facility for the specified purposes in the declared volume - not less than 20%.
5. Real estate is included in the list of property for which the tax base is determined as the cadastral value.

The list from the last paragraph is determined by the subject of the Russian Federation (according to the location of the real estate), it is published on the official website of this subject of the Russian Federation. You can find out the cadastral value by receiving an extract from Rosreestr about the cadastral value of the object, in accordance with Article 63 of Law No. 218-FZ.

If all conditions are met, then you must pay property tax during the simplification. If any condition is not met or the cadastral value is not determined, then tax obligations for that year do not arise.

The Ministry of Finance of Russia, in a letter dated March 11, 2016 No. 07-01-09/13596, reminded that the simplified people still do not pay the property tax, based on the book value of the objects. It also states whether or not to pay property tax for individual entrepreneurs using the simplified tax system in 2022 - entrepreneurs do not have this obligation, with one exception, which will be discussed below.

How to pay taxes on the simplified tax system

To avoid paying large fines, use a ready-made solution from ConsultantPlus. Experts have sorted out all the nuances of taxes on the simplified tax system: what, how and when to pay. The link below has free access.

Calculation example

The calculation of property tax for organizations is carried out according to the formula:

Cadastral value * Rate.

You can find out the cadastral value on the Rosreestr website.

The advance payment is calculated as follows:

Cadastral value * Tax rate / 4.

If regional authorities have not established a tax reporting period, then it must be paid in a lump sum at the end of the year.

Let’s say the cadastral value of the office premises of an organization from the Arkhangelsk region is 10,000,000 rubles. When calculating real estate tax of this type, a rate of 1% applies to payers of the simplified tax system (Article 2 of the Law of the Arkhangelsk Region dated November 14, 2003 No. 204-25-OZ). The tax amount for the year will be: 10,000,000×1% = 100,000 rubles. The advance payment will be equal to: 100,000 / 4 = 25,000 rubles.

Benefits for priority investment projects in Moscow

Obtaining the status of investment priority projects (hereinafter referred to as IPP), an industrial complex, a technology park, an industrial park allows companies to take advantage of benefits on income tax to the Moscow budget, land tax, and rental payments for land.

Thus, the Law of Moscow dated October 7, 2015 No. 52 established the rate of corporate income tax to be credited to the Moscow budget in the amount of 13.5 for management companies of technology parks and industrial (industrial) parks, anchor residents of technology parks and industrial parks. (industrial) parks. The reduced rate is applied from the first day of the reporting period following the reporting period in which the organization is assigned or confirmed the status of a management company of a technology park or industrial (industrial) park, anchor resident of a technology park or industrial (industrial) park.

In accordance with Article 4 of the Moscow Law of October 7, 2015 No. 55 “On the industrial policy of Moscow”, determining the procedure for assigning the status of a technology park, industrial park, management company, anchor resident and resident of a technology park and industrial park falls within the powers of the Government Moscow. The specified Procedure was approved by Decree of the Moscow Government dated February 11, 2016 No. 38-PP “On measures to implement industrial and investment policy in Moscow”, according to which the status of a technology park, an industrial (industrial) park, the management company of a technology park, industrial ( industrial) park, anchor resident of a technology park, industrial (industrial) park is assigned by a legal act of the Moscow Government for a period of 10 years and is subject to mandatory annual confirmation.

Assignment of the status of IPP, Industrial complex, Technopark, Industrial park in compliance with the requirements established by the Moscow Government

Benefits for businessmen employing disabled people

If businessmen provide jobs to disabled people in Moscow, then they are entitled to several tax benefits at once.

Thus, for public organizations of disabled people, organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, and organizations employing the labor of disabled people, a reduced income tax rate has been established in terms of tax to be credited to the budget of Moscow (Moscow Law dated 03/05/2003 No. 12 “On establishing the income tax rate for public organizations of disabled people and organizations employing the work of disabled people”, hereinafter referred to as Law No. 12).

The reduced income tax rate is set at 12.5% ​​and is valid until 2022.

In order to apply the preferential rate, a number of conditions must be met:

• the average number of disabled people among employees must be at least 50%;

When determining the total number of disabled people, the average number of employees does not include disabled people working part-time, contracting and other civil contracts.

• the share of wages for disabled people in the wage fund is at least 25%;

In addition, it is possible to reduce the tax base for income tax on additional payments to disabled people provided for by the legislation of the Russian Federation (in accordance with 181-FZ “On the social protection of disabled people in the Russian Federation”)

The preferential rate also applies to corporate property tax. A preferential rate of 0% applies if:

• the number of disabled people in the company is at least 50% of the total number of employees;
• the share of wages for disabled people in the wage fund is at least 25%.

A company is exempt from land tax (Article 3.1 of Moscow Law No. 74 dated November 24, 2004 “On Land Tax”) if:

• the average number of disabled people among their employees for tax and (or) reporting periods is at least 50 percent;
• the share of disabled people in the wage fund is at least 25 percent.

The exemption applies to land plots used by them for the production and (or) sale of goods (with the exception of excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people), works and services (except for brokerage and other intermediary services, as well as services for leasing buildings, structures, premises and land plots).