Land tax for pensioners for a garage. What you need to know about the tax on land under a garage Tax on land under a garage

Taxation is a rather complex process that affects almost all areas of human life. After all, taxes must be paid on all real estate, and many citizens do not know exactly how this process occurs, and what taxes even exist.

Since 2014, changes have been made to the legislation, which came into force in 2015. They relate to property taxation, including garages. So what garage taxes apply, and what preferential categories of citizens can avoid them?

Types of garage taxes

Almost every car owner has a place where it is stored, for example, a garage, which also belongs to real estate. All citizens who own such property are required to pay tax. It is expressed in the form of three components:

• on the property itself;
• on the ground under the garage;
• income tax.

Each type has its own characteristics, expressed in the form of rates and payment periods, which can be found in the Tax Code. To know exactly how much to pay and for what, you need to learn about each type of garage tax.

Property tax

The tax on the garage itself, that is, the property tax, is paid by each owner of such property. It is required regardless appearance building, even if it is a very small “booth”, it is necessary to pay tax, otherwise its owner may receive a fine.

In accordance with Art. 402 of the Tax Code, the amount of tax depends on the cost of the structure. The property is assessed by special cadastre employees, and the figure must be entered in the cadastral passport.

To let the owner know the cost, you can ask for an extract from the Unified State Register.

The tax is calculated in this way: the price of the structure is multiplied by the tax rate and the deflator coefficient. In this case, the rate depends on the price of the garage:

• when the price of the garage, multiplied by the coefficient, does not exceed 300 thousand rubles. - 0.1%;
• if the cost multiplied by the coefficient is in the range of 300-500 thousand rubles. — 0.1-0.3%;
• when the cost of the construction exceeds 500 thousand rubles. - 0.3-2%.

The municipality independently sets the tax rate and coefficient depending on the circumstances. Typically, such figures are posted on administration websites, and the approximate amount can be easily calculated independently.

Tax on land under garage

It is mandatory to pay tax on the land on which the garage is built. There are several options for paying this tax:

1. If the garage is located in a cooperative and is registered as a property, but the land is not, then the tax is paid by the cooperative, where in the accounting department each owner in it will pay a certain amount;
2. If the land is registered as a property, a tax payment receipt will be sent once a year.
3. When a garage is built in a cooperative, which for certain reasons is exempt from paying taxes, then the owner of the garage does not pay it either.

The amount of this type of tax depends on several factors:

• tax rates of the region where the garage is located (average percentage by region 1.5%);
• land value according to the cadastre.

Taxes must be paid from the time the land begins to be used. It doesn’t matter whether the structure itself exists or is just being built, you will have to pay in any case. If you have any questions about taxes, you can get prompt online advice from our lawyers.

Income tax

This type of tax is paid in case of sale or purchase of a garage, regardless of the method of registration of property. The garage tax amount is 13% of its price. Even if the owner of the property registers it as a gift, tax is paid in this case as well. The percentage is set by the state.

In case of inheritance, payments are calculated individually. Their size is affected by the cost of the structure:

1. For the first in line heirs, no more than 0.3% of the entire amount.
2. For other heirs - 0.6% (up to 1 million rubles).

The tax is not paid only when the garage is given as a gift to someone in the family circle. Income tax will not be paid if the garage is transferred by gift:

• spouse;
• children or parents, including adopted ones;
• brothers and sisters with a common parent.

The tax inspector calculates the tax amount; this procedure does not take much time. All property owners are required to pay such a tax, regardless of place of residence or citizenship. When a property is sold, the tax is paid by the seller of the property. This is exempted only in certain cases:

1. If the cost of the structure is less than 250 thousand rubles;
2. If the area of ​​the room is less than 50 sq. m.
3. The garage has been owned for more than three years.

Persons who have the right to lifetime, unlimited use of a garage are also required to pay the established tax. Only privileged groups of people get rid of it.

Sometimes, when selling a garage, certain problems can arise. For example, the former owner is required to pay taxes even if the property already has a different owner. In this case, you need to seek qualified help from lawyers who will help you check all the papers and, if necessary, file a claim in court. If you have any questions, you can get an online consultation from our lawyers at any convenient time.

Preferential categories of citizens

Since 2015, changes have been made to the code that relate to property taxation. According to the new rules, the following categories of citizens do not need to pay tax:

• heroes of the Russian Federation and the Soviet Union;
• disabled people of groups 1 and 2;
• disabled children;
• combat veterans;
• participants of the Great Patriotic War and World War II;
• pensioners;
• warriors "Afghans";
• victims of the effects of the Chernobyl Nuclear Power Plant, PA Mayak, Semipalatinsk test site, who have benefits;
• disabled people after working with military or space equipment;
• families of military personnel who have suffered losses;
• military personnel who have served for more than 20 years.

Garage tax must be paid by all owners of such real estate, except for privileged categories of citizens. It is also not paid if the cost of the object is less than 250 thousand rubles, and its area is no more than 50 sq.m.

The garage cooperative must pay land tax only in relation to land plot owned by the cooperative under the appropriate right. In relation to land plots owned by members of a cooperative, taxpayers of land tax must be recognized as members of the cooperative in accordance with the title documents.

Letter of the Ministry of Finance of the Russian Federation dated September 11, 2009 N 03-05-06-02/95 is about this.

In accordance with Art. 65 Land Code Russian Federation(hereinafter referred to as the Land Code) the use of land in the Russian Federation is paid. The forms of payment for the use of land are land tax and rent. The procedure for calculating and paying land tax is established by the legislation of the Russian Federation on taxes and fees.

Based on Art. 387 ch. 31 "Land Tax" of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), land tax is established by the Tax Code and regulatory legal acts of representative bodies of municipalities, is put into effect and ceases to be in force in accordance with the Tax Code and regulatory legal acts of representative bodies of municipal entities and is obligatory for payment in the territories of these municipalities.

Taxpayers of land tax are organizations and individuals who own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession. Organizations and individuals are not recognized as taxpayers in relation to land plots held by them under the right of gratuitous fixed-term use or transferred to them under a lease agreement (Article 388 of the Tax Code).

Clause 1 of Art. 131 Civil Code The Russian Federation has established that the right of ownership and other real rights to immovable things, restrictions on these rights, their emergence, transfer and termination are subject to state registration in the unified state register by the bodies carrying out state registration of rights to real estate and transactions with it.

In this regard, the basis for levying land tax is the taxpayer’s possession of title documents for the land plot.

According to paragraph 1 of Art. 389 of the Tax Code, the object of taxation for land tax is land plots located within the municipality (cities) federal significance Moscow and St. Petersburg), on whose territory the tax was introduced.

In accordance with Art. 11.1 of the Land Code, a land plot is a part of the earth's surface, the boundaries of which are determined in accordance with federal laws.

Based on Art. 394 of the Tax Code, tax rates for calculating land tax are established by regulatory legal acts of representative bodies of municipalities within the limits established by paragraph 1 of Art. 394 Tax Code. In this case, it is possible to establish differentiated tax rates depending on the category of land and (or) the permitted use of the land plot.

Article 395 of the Tax Code defines a list of categories of taxpayers exempt from paying land tax. Such categories of taxpayers as garage cooperatives and members of garage cooperatives are not included in this list.

At the same time, we note that in accordance with paragraph 5 of Art. 391 of the Tax Code for the categories of taxpayers specified in this paragraph, the tax base when calculating land tax is reduced by a tax-free amount of 10,000 rubles. per taxpayer in the territory of one municipality (federal cities of Moscow and St. Petersburg) in relation to a land plot owned, permanent (perpetual) use or lifelong inheritable possession.

Thus, the persons defined in paragraph 5 of Art. 391 of the Tax Code, who are members of a garage cooperative, have the right to apply the above benefit only in relation to the land plot that belongs to a member of the garage cooperative on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession.

Regulations ch. 31 of the Tax Code does not exclude the possibility of providing tax benefits for the payment of land tax for garage cooperatives and members of garage cooperatives.

So, paragraph 2 of Art. 387 of the Tax Code provides that when establishing land tax, regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg) may establish tax benefits, grounds and procedure for their application, including establishing the amount of tax-free amounts for certain categories of taxpayers .

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The amount to be transferred to the budget will be calculated based on the value of the property received and the value established by law. interest rate, which can have the following meaning:

• 0.3% for first-priority heirs (maximum amount 100 thousand rubles);
• 0.6% for receivers of the remaining priority (maximum amount 1 million rubles).

If several people take part in the inheritance procedure at once, then the calculated amount of income tax is divided between them in proportion to their share in the property. Preferential categories of citizens As for tax benefits in relation to the garage, it can be noted that pensioners are completely exempt from paying property tax. But, according to amendments to tax legislation since 2015, they have the right to choose only one property for which a mandatory fee will not be charged.

Garage taxes

If the area under it is your property, then the tax office will send a receipt for payment. If the land under the garage belongs to the cooperative in which you are a member, then the receipt will be common to the entire association. Accountants will independently add the required amount to your payment slip.

If the land belongs to a cooperative, which may not pay tax, then, accordingly, the owner of the garage is also exempt from paying tax for the land under the garage. If you rent out a garage, you will also have to pay tax on the income you receive from renting it out. The income tax rate is 13%. Special conditions for pensioners Despite the fact that tax benefits for pensioners still remain, since 2015 the conditions for paying taxes for them have also become more stringent.

How do pensioners pay tax now? A garage is usually only one property owned.

How much tax will I have to pay for a garage?

Payers of such a fee are citizens of the Russian Federation who are:

1. Owners of both permanent and self-made buildings.
2. Owners who have a certificate of ownership of a specific property.

Since 2015, the basis for property taxation has been the cadastral value of an object, which is an estimated price reflecting its specific usefulness on the market on a specific date. As a result, to calculate property tax on a garage, two indicators are taken:

• its cadastral value, noted in the cadastral passport;
• tax rate determined at the level of regional legislation.

At the same time base rate for property tax on a garage is enshrined in Chapter 32 of the Tax Code of the Russian Federation and amounts to 0.1%.

How is garage tax calculated?

Which ones exactly? Are entrance and membership fees from members of the cooperative subject to value added tax? No, this money has a targeted nature, and therefore VAT is not provided for, which is reflected in subparagraph 1, paragraph 2 of Art. 146 and subparagraph 4, paragraph 3 of Art. 39 of the Tax Code of Russia. By making a share, a person automatically becomes the owner of the garage, and also owns a share in the GSK. To minimize its costs, the contractor (founder) includes “input” VAT in the share size.
The same tax is not paid if the cooperative is authorized to collect funds to pay for electricity or water. These funds in most cases pass through it in “transit”, i.e. after receipt, they are transferred to the account of specialized organizations. Sometimes GSK provides services: current/overhaul, maintenance, etc.
Previously, the cooperative was exempt from paying VAT, but Federal Law No. 118 of August 5, 2000

What you need to know about the tax on land under a garage

All citizens who own such property are required to pay tax. It is expressed in the form of three components:

• on the property itself;
• on the ground under the garage;
• income tax.

Each type has its own characteristics, expressed in the form of rates and payment periods, which can be found in the Tax Code. To know exactly how much to pay and for what, you need to learn about each type of garage tax.

Attention

Property tax Tax on the garage itself, that is, property tax, is paid by each owner of such property. It is required regardless of the appearance of the building, even if it is a very small “booth”, the tax must be paid, otherwise its owner may receive a fine. In accordance with Art. 402 of the Tax Code, the amount of tax depends on the cost of the structure.

Important

What about income tax? In the case of shareholders making share contributions, entrance and membership fees, it is not charged, since they are targeted income and are spent exclusively on the maintenance of the cooperative. This norm is reflected in paragraphs. 1 clause 2 art. 251 Tax Code of the Russian Federation. In most cases, the owners of GSK are unfamiliar with the intricacies of taxation; they do not divide the funds paid into targeted funds and those that were required for current repairs, as a result of which tax is calculated incorrectly.

Garage tax amount, calculation features

It doesn’t matter whether the structure itself exists or is just being built, you will have to pay in any case. If you have any questions about taxes, you can get prompt online advice from our lawyers. Income tax This type of tax is paid in the case of the sale or purchase of a garage, regardless of the method of registration of the property.

The garage tax amount is 13% of its price. Even if the owner of the property registers it as a gift, tax is paid in this case as well. The percentage is set by the state. In case of inheritance, payments are calculated individually. Their size is affected by the cost of the structure:

1. For the first in line heirs, no more than 0.3% of the entire amount.
2. For other heirs - 0.6% (up to 1 million).

The tax is not paid only when the garage is given as a gift to someone in the family circle.

Garage tax

• The seller has owned the garage for more than three years.

It is important to remember that if the tenure period is counted in relation to a building located in the GSK, then it must be started from the date of full payment of the share. This is explained by the fact that the owner of the garage becomes its owner from this moment, and not from the date of registration of his right in Rosreestr. To pay income tax on sales you must:

1. The next year after the transaction, report to the tax office.
2. Fill out a declaration of income.
3. Receive a receipt form and make payment.

When donating a garage, the income tax rate is the same as when selling it and is equal to 13%.

How to calculate land tax for a garage cooperative?

• it begins to accrue from the date the land is registered in the cadastral register;
• The tax rate of land tax for a garage is established by regional legislative acts, but cannot exceed the value set out in Art. 394 of the Tax Code of the Russian Federation, amounting to 1.5%;
• the tax is calculated by inspection specialists and presented to citizens for payment on a receipt sent annually along with the notification;
• it is paid until October 1 of the current year for the previous reporting period.

Income tax Garage income tax is paid in the following cases:

1. His buying and selling.
2. His gifts.
3. His inheritance.

When selling a garage, the seller must pay 13% (for non-residents 30%) of the cost specified in the contract to the state budget. The exception is when:

• garage price is less than 250 thousand.

Problems of building plots in GSK: garage taxes in a garage cooperative

Info

Municipalities have the right to change its value, lowering it to zero or increasing it to 0.3%, taking into account the cadastral value of the building and the territorial features of its location. To date, not all subjects of the Russian Federation have switched to accounting for cadastral value in property taxation, since in many regions the work on its assessment has not been completed. Therefore, in many municipal territories of Russia, the tax on garage buildings is calculated based on the following indicators:

1. Inventory value, which can be clarified at the local BTI.
2. Deflator coefficient corresponding to the change index consumer prices and regularly adjusted by law.
3. Tax rate.

In 2016, the value of the deflator coefficient is 1.329.

A garage, according to the law, is defined as a non-residential real estate structure. It doesn’t matter what kind of garage a person owns - a permanent one or a shell one, if the owner has a certificate of state registration of property in his hands, he will have to pay property tax.

The garage real estate tax begins to accrue from the moment the property is registered in Rosreestr and amounts to:

• up to 300 thousand rubles (inclusive) - up to 0.1% (inclusive);
• from 300 thousand rubles to 500 thousand rubles (inclusive) – from 0.1 to 0.3% (inclusive);
• more than 500 thousand rubles - from 0.3 to 2.0% (inclusive).

The calculations are based on the inventory value of the property.

Inventory value is the cost of restoring a property, taking into account its wear and tear and rising prices for construction work and products, multiplied by the tax rate (each region has its own). The inventory value of the object is recorded in technical passport garage and is not cadastral value object (the latter is on average 20 times larger than the inventory).

Once a year, the tax office must send a receipt indicating the amount of tax. If such a receipt has not arrived, then you need to either contact the tax office and ask to issue it, or calculate the amount of tax yourself and pay.

If the garage was officially rented out, the owner will have to pay two taxes for the garage:

• for the property of individuals;
• income tax (13%).

It will not be possible to shift the property tax onto the tenant's shoulders, because... he is not the owner of the garage.

Earth

The tax for the land on which the garage is located is also subject to mandatory payment.

If the garage is located in a garage cooperative, but the land is not, then payment of the tax will occur indirectly: the tax will go to the garage cooperative as a whole, and the accounting department will distribute it among the payments of all members of the cooperative.

If the garage is located in a tax-exempt cooperative (for example, the GSK is registered to a society for the disabled), then the owner (a healthy person) also does not have to pay tax, because the tenant is an organization that does not pay tax.

If the land under the garage is registered as a property, then the tax office itself will send a receipt for payment to the owner once a year.

The amount of tax on land under a garage depends on two factors:

• cadastral value of land;
• tax rate of the region.

The obligation to pay tax arises from the moment

• beginning of land use (at the start of construction);
• from the moment of registration of land ownership.

The tax rate depends on the region, but on average is 1.5%.

If the garage owner is a pensioner

From 2015, new rules for paying garage taxes for pensioners come into force. If previously pensioners were completely exempt from paying property tax, now they can choose only one object exempt from paying property tax. That is, if the selected object exempt from tax is an apartment, then you will have to pay for the garage on a general basis.

If the garage was nevertheless chosen as a tax-free object, then it is worth considering one nuance. In the case of shared ownership of a garage with a person who is not a pensioner, the tax exemption will apply only to the pensioner’s share, and not to the entire property.

On land, federal legislation does not provide any benefits or exemptions for pensioners. But regional authorities have received the right to provide benefits, so there is no need to rush to pay the tax for the land under the garage - first you need to find out everything from the tax office at your place of residence or the settlement administration.

To receive a benefit (if any), a pensioner must contact the tax office with a passport, an application and provide a document (copy pension certificate), confirming the legality of using the relief. A sample application can be viewed at the inspection office.

Taxes are not always a burden. In some cases, paid receipts from the tax office are one of the strongest proofs of garage ownership, so you shouldn’t skimp on them.