The object of taxation of the property tax of organizations in the general case is their property (clause 1 of Article 374 of the Tax Code of the Russian Federation). But there are some peculiarities here. Thus, movable fixed assets that are included in depreciation group I or II (i.e., with a period beneficial use up to 3 years inclusive) are not recognized as an object of taxation. And movable property, starting from depreciation group III, which is registered as fixed assets from 01/01/2013, is preferential, i.e., although it is an object of taxation, it is also not subject to property tax (clause 25 of article 381 of the Tax Code of the Russian Federation ). However, the benefit does not apply to fixed assets that were registered as a result of:

• reorganization or liquidation legal entities;
• transfer of property between persons recognized as interdependent in accordance with clause 2 of Art. 105.1 Tax Code of the Russian Federation.

But from January 1, 2018, the procedure for taxing movable property of organizations may change.

Is movable property tax refunded in Russia?

In accordance with paragraph 1 of Art. 381.1 of the Tax Code of the Russian Federation, tax benefits for movable property of fixed assets registered on January 1, 2013 will be applied only if the corresponding law has been adopted in the territory of the constituent entity of the Russian Federation where the taxpayer organization is registered.

If such a law is not adopted, then the tax on movable property of organizations will have to be paid from 01/01/2018. But here the Tax Code of the Russian Federation introduces some relaxation. Even if a specific constituent entity of the Russian Federation does not pass a law providing benefits for movable property from January 1, 2018, the tax rate on such property in 2018 cannot exceed 1.1% (clause 3.3 of Article 380 of the Tax Code of the Russian Federation in ed., valid from 01/01/2018).

In addition, the new version of Art. 381.1 of the Tax Code of the Russian Federation, applied from 01/01/2018, provides that the law of a constituent entity of the Russian Federation may establish additional tax benefits up to complete exemption from taxation in relation to movable property, from the date of issue of which no more than 3 years have passed, as well as property classified by the law of a constituent entity of the Russian Federation to the category of innovative highly efficient equipment.

Therefore, the answer to the question of whether or not to pay tax on movable property of organizations in 2018 in relation to property classified in III and subsequent depreciation groups, and if so, in what amount, will be contained in the relevant regional law.

Back in October 2017, the head of the Moscow Department of Finance, Elena Zyabbarova, warned that the property tax benefit for government agencies would be abolished in the capital. And so it happened. With the adoption of Moscow City Law No. 45 of November 29, 2017 “On Amendments to Certain Laws of the City of Moscow in the Field of Taxation,” starting in 2018, this benefit was canceled for government agencies in the city of Moscow.

Let's try to figure out what awaits us in this regard.

OBJECTS OF TAXATION

Objects of taxation movable and immovable property is recognized, recorded on the balance sheet as fixed assets in the manner established for maintaining accounting.

In particular, the following are not recognized as objects of taxation:

• land plots and other environmental management facilities (water bodies and other Natural resources);
• fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 “On the Classification of fixed assets included in depreciation groups”

THE TAX BASE

The tax base behind taxable period defined as average annual cost property, which in turn is determined as the quotient of dividing the amount obtained by adding the residual value of the property on the 1st day of each month tax period and the last number of the tax period, by the number of months in the tax period, increased by one.

Average property value recognized as an object of taxation, for reporting period is determined as the quotient of dividing the amount obtained by adding the residual value of the property on the 1st day of each month of the reporting period and the 1st day of the month following the reporting period by the number of months in the reporting period increased by one.

When determining the tax base as the average annual value of property recognized as an object of taxation, such property is taken into account according to its residual value formed in accordance with the established accounting procedures approved in accounting policy organizations. If the residual value of property includes a monetary assessment of future future costs associated with this property, the residual value of the specified property for the purposes of this chapter is determined without taking into account such costs.

TAX PERIOD, REPORTING PERIOD

Reporting periods The first quarter, half-year and nine months of the calendar year are recognized.

Tax period The calendar year is recognized.

TAX RATE

The tax rate for property tax is set at 2.2 percent.

Reduced tax rate in the amount of 1.1 percent provided for movable property registered on January 1, 2013, as fixed assets . At the same time, the reduced rate does not apply to movable property registered as a result of:

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

PROCEDURE FOR CALCULATING THE AMOUNT OF TAX AND AMOUNTS OF ADVANCE PAYMENTS FOR TAX

Tax amount calculated based on the results of the tax period as the product of the corresponding tax rate and the tax base determined for the tax period

The amount of tax payable to the budget at the end of the tax period is determined as the difference between the amount of tax and the amounts of advance tax payments calculated during the tax period.

Advance payment amount tax is calculated based on the results of each reporting period in the amount of one-fourth of the product of the corresponding tax rate and the average value of the property.

PROCEDURE AND DATES FOR PAYING TAX AND ADVANCE PAYMENTS FOR TAX

Advance tax payments based on the results of the reporting period are paid no later than 30 calendar days from the end of the corresponding reporting period. Tax payable upon expiration of the tax period is paid no later than March 30 of the year following the expired tax period. Based on this, the first payment, an advance on property tax for the 1st quarter of 2018, must be made before April 30.

REPORTING ON THE RESULTS OF THE REPORTING AND TAX PERIODS

Taxpayers submit tax calculations for advance tax payments no later than 30 calendar days from the end of the relevant reporting period. Thus, we will need to submit the first calculation no later than April 30, 2018.

Tax returns based on the results of the tax period are submitted by taxpayers no later than March 30 of the year following the expired tax period. The tax return for the 2018 tax period must be submitted no later than March 30, 2019.

Here is an example of calculation of advance tax payments for the 1st quarter of 2018:

Residual value of movable property registered as fixed assets on January 1, 2013:

Advance payment for the 1st quarter at a rate of 1.1%:

AVERAGE PROPERTY VALUE= (4,500,000 + 4,400,000 + 4,300,000 + 4,200,000) / 4 = 4,350,000 rub.

ADVANCE PAYMENT AMOUNT= 4,350,000 * 1.1% / 4 = 11,963.00 rub.

Residual value of property other than movable property accepted for accounting since 2013:

Advance payment for the 1st quarter at a rate of 2.2%:

AVERAGE PROPERTY VALUE= (111,000,000 + 110,500,000 + 110,000,000 + 109,500,000) / 4 = 110,250,000 rub.

ADVANCE PAYMENT AMOUNT= 110,250,000 * 2.2% / 4 = 606,375.00 rub.

As a result, sumadvance payment, payable in the first quarter of 2018 will be = 11,963.00 + 606,375.00 = 618 338,00 rub.

In turn, the approximate amount of calculated tax at the end of the tax period will be 2 418 900 rubles

Thus, the payment amount is quite significant; these expenses can hit the institution’s budget hard. But as they say, don’t fall before the shot. In the same October interview, Elena Zyabbarova noted that the Moscow budget for 2018 and the planning period of 2019 and 2020 will provide funds to compensate for the costs of paying this tax. And so it happened. In November 2017, the Moscow City Duma adopted a corresponding law, which provides funds in the amount of 2.4 billion rubles for the payment of property tax for organizations of the Moscow Department of Education in 2018.

In addition, there is a possibility that some of the movable property will not be subject to tax. Moscow Mayor Sergei Semenovich Sobyanin said on the morning of February 12: “This year we’ll simply reset this tax.” The official decision to reset the tax rate on movable property of organizations has not yet been made, the document has not been signed, but the Moscow Government believes that “resetting to zero would be correct.” The tax rate for movable property will be zero for all enterprises and industries.

As a result, in general, the abolition of the property tax benefit will not be a burden for institutions, but the need to administer the processes of calculation, payment and reporting of tax has nevertheless arisen, and it is important to avoid mistakes here.

Property tax individuals in 2018 is calculated according to new rules. What exactly has changed, where can I find out the details of the innovations, how will the changes affect the amount of tax? We will look for accurate answers to these and other questions that concern Russians.

Terms and territories of innovations

By 2020, all regions of the Russian Federation must switch to new order calculation of property tax for individuals. The transition process will be gradual, and regions have the opportunity to decide for themselves when they will accept the appropriate changes.

Until 2020, regional authorities can leave in force the algorithm for calculating the amount of this tax based on inventory value, or switch to calculations based on cadastral value. From 2020, the second payment method will become the only one possible throughout the country.

To simplify the transition period so that the tax burden does not increase sharply, a transition period of 5 years is provided and a number of benefits and reduction factors. Each year the tax will increase by only 20%. Thus, in the regions of the Russian Federation, where they will switch to the new calculation procedure only in 2020, the full amount will be reached only in 2025.

At the same time, if the subjects of the Russian Federation themselves do not consider it necessary to make such a choice, then from January 1, 2020 they will be transferred to the new system automatically. Among the regions that are still undecided are Arkhangelsk, Volgograd, Kursk, Ulyanovsk and a number of other regions and territories, as well as several republics, including Dagestan and Crimea.

At the same time, the capital became pioneers in the pilot development of the new system back in 2014 Russian Federation and Moscow region, as well as Amur and Kemerovo regions. In 2015 and subsequent years, dozens of other regions joined them. In 2018, their number will include the population of 13 more regions that were involved in tax changes in 2017.

What objects are subject to this type of taxation?

Which properties must pay property tax for individuals in 2018? This is real estate: rooms, apartments, residential buildings, garages, unfinished construction projects; as well as parking spaces owned by the taxpayer by right of ownership.

Previously, this list also included dachas, but in the summer of 2017, serious changes appeared in the law for this category of objects.

To begin with, from now on there will be no such thing as a “dacha” in legal documents. It remains only in everyday speech. The law contains the term " garden house", that is, a temporary structure for which you will not have to pay taxes from January 2019. But this plus also has its minus: legal status such an object becomes uncertain, which will create many difficulties for summer residents.

But capital buildings such as respectable cottages will not only remain in the real estate category, but it will also be possible to register in them.

The construction of such houses will be allowed only in partnerships classified as non-profit gardening. And in vegetable gardens, if the law is not changed again by then, it will be impossible to build residential buildings at all.

This same summer, the Ministry of Finance of the Russian Federation sent out an explanation to the localities regarding the taxation of real estate that remains on land plots Russians, but are not residential. These are bathhouses, sheds, woodsheds, and various other outbuildings. They will also be subject to property tax for individuals, even without the participation of the owners.

Local authorities are now given the right to conduct an inventory of land plots and such buildings and levy taxes on them, even if the owners do not write appropriate appeals. ( Art. 12 Federal Law of June 30, 2006 No. 93-FZ). True, small buildings with an area of ​​less than 50 square meters. m. will be taxed at a reduced rate.

Calculation and benefits for property tax for individuals

Subjects of the Federation establish interest rate for personal property tax in 2018 independently, this is a local tax. But the limits are legally fixed at the state level. The property tax rate for Russians is directly dependent on the value of objects:

• real estate worth up to 300 thousand rubles. has a limit of 0.1%;
• from 300 thousand to 500 thousand – maximum, 0.3%;
• over 500 thousand rubles. – a ceiling of 2%.

Plus the inflation coefficient, which in 2017 was determined to be 1.45.

IN Art. 407 Tax Code of the Russian Federation lists 15 main categories of taxpayers who are entitled to tax benefits. Under one condition: the benefit applies exclusively to one of the taxable objects of a certain type, except for those involved in business activities.

Pensioners, disabled people of groups I and II, military personnel, Heroes of the Soviet Union and the Russian Federation and a number of other categories of citizens are completely exempt from payments for this type of tax.

For the main categories of Russians, there are also some relaxations on property taxes. Any citizen who owns real estate can count on preferential taxation in the following forms: 10 square meters are exempt from tax. m from the area of ​​the room, as well as 20 sq. m of the total area of ​​the apartment and 50 sq. m from the area of ​​the house (clauses 3-5 of Article 403 of the Tax Code of the Russian Federation). It doesn’t matter how many living space owners there are.

Owners of a single real estate complex can also count on a certain concession from the state: they have the right to reduce the tax base by 1 million rubles.

Where can I find out the cadastral value of real estate?

The cadastral value of an object is assessed no more than once every three years; the decision is made by the executive authority of the subject of the federation. Once every two years you can do this, as prescribed Law No. 135-FZ, in Moscow, Sevastopol and St. Petersburg.

You can find out about the current assessment results for your real estate from the Public Cadastral Map. If the required data is not found there, please send a request by email or in writing. Accordingly, the answer will also be sent in one of these forms. By law, it must be sent within 5 working days after receiving the request.

A scanned copy of the payment of state duty for this service must be attached to the request. It will be either 150 rubles or 400 rubles, depending on the form of the request and response.

How to correct errors in cadastral value calculations?

If there are doubts about the accuracy of the calculations of the cadastral value of an object, you can appeal these figures to the commission for consideration of relevant disputes, or by directly going to court. ( Art. 24.18 Ch. III.1 of Law No. 135-FZ).

This information is needed not only for the correct payment of property tax, but also in the presence of a pledge as an encumbrance on real estate, as well as when dividing an inheritance and donating it (for calculating personal income tax).

In new tax notices at the end of 2017, the tax amount will be indicated taking into account deductions, that is, taking into account square meters, subtracted from the area of ​​the property and, accordingly, deductions by value.

The owner is obliged to provide only reliable information to the tax authorities. If the data is deliberately false or even simply erroneous, this threatens with substantial penalties: 20% of the real tax.

Examples of calculating property tax for individuals

Here are some examples of calculating this tax from real life situations.

Example 1.

A citizen of the Russian Federation owns one apartment with an area of ​​30 square meters. m. and a residential individual house with an area of ​​61 sq. m. m.

According to the rule specified in clause 1 art. 403 Tax Code of the Russian Federation, the tax base for calculating real estate tax, it is determined in relation to each taxable object as its cadastral value indicated in the state real estate cadastre as of January 1 of a particular year.

Wherein clauses 3 and 4 art. 403 Tax Code of the Russian Federation It was determined that the tax base for the apartment is reduced by the cadastral value of 20 square meters. m. of the total area of ​​this apartment, and the residential building - 50 sq. m. m.

Consequently, a citizen of the Russian Federation will calculate the tax not from the available area, but from the area:

• per apartment: 30 sq. m – 20 sq. m. = 10 sq. m.
• per house: 61 sq.m. – 50 sq.m. m. = 11 sq. m.

The total tax amount is determined by adding up the tax amounts calculated in relation to each object.

Example 2.

Apartment 47 sq. m. is owned by two people, each with an equal share.

In accordance with clause 3 art. 403 Tax Code of the Russian Federation The tax base for an apartment is determined as its cadastral value, reduced by the cadastral value of 20 square meters. m. of the total area of ​​this apartment. Those. tax deduction(Clause 8 of Article 403 of the Tax Code of the Russian Federation) will not apply to each taxpayer, but in general for the property:

47 sq. m. – 20 sq. m. = 27 sq. meters.

Calculated tax for 27 sq. m of real estate, each party must pay 50%, if the shares of ownership of the property are equal.

The federal tax benefit on movable property has become regional

How it was in 2017

Fixed assets 1–2 depreciation groups were not classified as objects of taxation (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation, Classification of fixed assets, approved by Decree of the Government of the Russian Federation of 01.01.2002).

Fixed assets of 3–10 depreciation groups, regardless of the date of their registration, were subject to taxation. However, in most cases it was not necessary to include their value in the tax base until 2018.

Since, according to paragraph 25 of Article 381 of the Tax Code of the Russian Federation, a federal benefit was provided for movable property registered as fixed assets from January 1, 2013. The exception was movable fixed assets received during reorganization, liquidation, or from interdependent persons.

For fixed assets of 1–2 depreciation groups, everything remains as before - they do not belong to the objects of taxation (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation).

And with regard to movable property included in other depreciation groups and accepted for accounting since 2013, the taxation procedure is changing.

As of January 1, 2017, Chapter 30 of the Tax Code of the Russian Federation was supplemented with a new article 381.1, according to which the federal property tax benefit in respect of the property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation (movable property accepted for registration on January 1, 2013), with 01/01/2018 is valid on the territory of a constituent entity of the Russian Federation only subject to the adoption of the relevant law of the constituent entity.

Amendments to the Tax Code of the Russian Federation were introduced by Federal Law dated November 30, 2016 N 401-FZ.

Thus, from January 1, 2018, the decision on tax exemption for movable property registered on January 1, 2013 and belonging to depreciation groups 3-10 is made by regional authorities.

Also, from January 1, 2018, Article 381.1 of the Tax Code of the Russian Federation was supplemented with paragraph 2 (Federal Law dated November 27, 2017 N 335-FZ). According to which the law of the subject has the right to establish additional tax benefits up to complete tax exemption in relation to:

• Property classified by the law of a constituent entity of the Russian Federation as innovative, highly efficient equipment;
• Movable property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation, from the date of issue of which no more than 3 years have passed.

Many constituent entities of the Russian Federation did not consider it necessary to “extend” the benefit at the regional level. Therefore, legislators decided to limit the tax rate on such property for 2018.

If the regional law does not establish benefits in relation to movable property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation, tax rates in respect of such property cannot exceed 1.1% in 2018 (clause 3.3 of Article 380 of the Tax Code of the Russian Federation as amended).

Please note that in relation to movable property registered BEFORE January 1, 2013, as well as received as a result of reorganization, liquidation of legal entities, or from interdependent persons, the benefit does not apply as before (clause 25 of article 381, article 381.1 of the Tax Code RF).

At the same time, the limitation on the tax rate (within 1.1%) also does not apply, i.e. such property is taxed in accordance with the generally established procedure (clause 3.3 of Article 380 of the Tax Code of the Russian Federation)

In some regions, relevant laws have been adopted in relation to preferential movable property, allowing you not to pay tax in 2018, or to pay at a rate lower than 1.1%.

Among them is the Moscow region. Law of October 3, 2017 No. 159/2017-OZ for the period 2018 - 2020. a zero tax rate has been established for movable property accepted by an organization for registration as fixed assets since January 1, 2013. The law lists exceptions established by the Tax Code of the Russian Federation in respect of which the 0% rate does not apply: objects registered as a result of the reorganization of legal entities, when transferring property between related parties, etc.

And companies located in St. Petersburg, in 2018, apply the benefit only to movable property, from the date of issue of which no more than 3 years have passed (Law of St. Petersburg dated November 29, 2017 No. 785-129).

Therefore, in relation to movable property of 3 - -10 depreciation groups, issued and accepted for accounting in 2013-2014, the benefit does not apply in 2018. Since the region has not established its own tax rate, a preferential maximum rate of 1.1% will apply to such property.

No amendments were made to Moscow Law dated November 5, 2003 No. 64 “On Organizational Property Tax” to allow the use of the benefit under paragraph 25 of Article 381 of the Tax Code of the Russian Federation in 2018. Consequently, for Moscow organizations, movable property of 3-10 depreciation groups, registered since 2013, is now subject to property tax at a maximum preferential rate of 1.1%.

Thus, since 2018, property tax payments on movable fixed assets have increased, unless your region has established a benefit.

Maximum bet for tax for movable property accepted for registration from January 1, 2013 is 1.1%. When applying the benefit in 2018, you must carefully study the law of your constituent entity of the Russian Federation on corporate property tax.

Benefits for energy-efficient facilities are also “transferred” to the regions

On January 1, 2018, amendments to Art. 381.1 of the Tax Code of the Russian Federation, introduced by Federal Law of September 30, 2017 N 286-FZ. “Thanks to” them, the benefit provided for in paragraph 21 of Article 381 of the Tax Code of the Russian Federation (facilities with high energy efficiency) is given to the regions. Those. if a subject of the Russian Federation has not established by the relevant law the possibility of applying benefits in relation to these objects, from 01/01/2018 they are taxed in the generally established manner.

Calculation of property tax on real estate

The specifics of calculating tax amounts and advance payments, if the tax base is determined as the cadastral value of real estate, are given in paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

From January 1, 2018, the specifics of determining the tax base, calculation and payment of tax in relation to certain objects of real estate of organizations if their cadastral value is determined during the year have been clarified (Federal Law of September 30, 2017 N 286-FZ, paragraph 12 of Article 378.2 is supplemented by subparagraph 2.1) .

We are talking about real estate of foreign organizations that do not carry out activities in Russia through permanent representative offices and about real estate of foreign organizations that are not related to their activities in Russia through permanent representative offices. And also about residential buildings and residential premises that are not taken into account on the balance sheet as fixed assets in accordance with PBU 6/01.

If the cadastral value of the specified real estate was determined during the year, then the tax base and calculation of the amount of tax (advance payment) for the current year in relation to these objects is determined based on the cadastral value established on the day of entering information into the Unified State Register of Real Estate, which is the basis for determining the cadastral value of such property. object.

The tax return for 2017 is submitted using a new form

Starting from submitting the 2017 declaration, organizations need to use new uniform declaration and calculation of the advance payment, as well as new procedures for filling out reports and formats for submitting documents in electronic form, approved. By order of the Federal Tax Service of Russia dated March 31, 2017 N ММВ-7-21/271@.

Let us remind you that reporting periods 2017, organizations could submit calculations for advance tax payments using the form approved. By Order of the Federal Tax Service of Russia dated March 31, 2017 N ММВ-7-21/271@, and according to the old form, approved. by order of the Federal Tax Service of Russia dated November 24, 2011 N ММВ-7-11/895 (letter of the Federal Tax Service of Russia dated June 23, 2017 N BS-4-21/12076).

So, the main changes in 2018 are related to the abolition of the federal benefit for movable property. Now the authorities of each subject independently decide whether to tax the specified assets of companies or not.