home › Side dishes › Dachas, bathhouses and fences may be subject to triple tax. Owners will pay taxes even on fences. Is there a tax on fences?

Dachas, bathhouses and fences may be subject to triple tax. Owners will pay taxes even on fences. Is there a tax on fences?

The situation is complex and requires consideration of several interrelated issues. We answer separately for each:

To recognize the fence as a separate fixed asset, it is necessary to simultaneously fulfill all the conditions listed in clause 4 of PBU 6/01 “Accounting for fixed assets” (approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 N 26n):

Criteria for classifying property as OS	Mark on compliance with the criterion (+/ -)
The object is intended for use in the production of products, performance of work or provision of services, for the management needs of the organization, or for provision by the organization for a fee for temporary possession and use (or temporary use).
The object is intended to be used for a long time, i.e. period exceeding 12 months (or the normal operating cycle if it exceeds 12 months).	The criterion is met if the lease agreement is concluded for a long period or its extension is provided for.
The organization does not intend the subsequent resale of this object	It is possible to sell the erected fence (for example, subsequent tenants or subtenants may act as buyers), but one cannot be absolutely sure of this.
The object is capable of bringing economic benefits (income) to the organization in the future.

Thus, there is no simultaneous compliance with all criteria for recognizing an object as an OS. Hence, this object cannot be recognized as a separate OS.

In accordance with paragraph 2 of Art. 623 of the Civil Code of the Russian Federation, such improvements to the leased property that cannot be separated without causing harm to this property can be considered inseparable. A fence erected around a rented property, when dismantled, cannot in any way harm the rented building itself. But since its connection with the leased property is obvious (it was erected for the purpose of fencing the territory on which the leased building is located), it can be classified as separable leasehold improvement.

The costs of erecting a fence are capital investments in leased property and are taken into account in accounting as part of fixed assets in accordance with paragraph 2 of clause 5 of PBU 6/01 “Accounting for fixed assets”.

If the lessor does not compensate for the improvements made, then their cost is repaid by calculating depreciation (clause 17 of PBU 6/01). In this case, the useful life of a separable improvement (fence) can be limited by the duration of the lease agreement (clause 20 of PBU 6/01).

At the end of the lease agreement (in the absence of compensation from the lessor), the tenant must return the property in the condition in which he received it, i.e., without improvements (Article 622 of the Civil Code of the Russian Federation). This means that the tenant will have to dismantle the separable improvements and reflect the costs of dismantling as part of other expenses (clause 11 of PBU 10/99 “Expenses of the organization”, approved by Order of the Ministry of Finance of the Russian Federation dated 05/06/1999 N 33n).

When taxing profits, the cost of the fence is repaid by calculating depreciation (clause 1 of Article 256 of the Tax Code of the Russian Federation).

In accordance with paragraph 1 of Art. 374 of the Tax Code of the Russian Federation, the object of taxation for Russian organizations is movable and immovable property recorded on the balance sheet as fixed assets in the manner established for accounting, unless otherwise provided by Art. 378 Tax Code of the Russian Federation and 378.1 Tax Code of the Russian Federation. In this situation, the costs of erecting a fence are taken into account as capital investments in leased property as part of fixed assets, which requires payment of property taxes.

Another question is: at what rate should I pay tax on this property? For the purposes of calculating property tax, it is necessary to correctly classify the erected fence as movable or immovable property.

The final amount of tax paid depends on this, since:

for real estate, the tax base for which is calculated as the average annual value, the tax rate is 2.2% (clause 1 of Article 380 of the Tax Code of the Russian Federation);
for movable property the maximum rate, in accordance with clause 3.3 of Art. 380 of the Tax Code of the Russian Federation, equal to 1.1% (if regional authorities did not provide for reduced rates or the abolition of the tax on movable property in 2018).

According to paragraph 1 of Art. 130 of the Civil Code of the Russian Federation, immovable things include land plots, subsoil plots and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including buildings, structures, unfinished construction objects.

Considering that the fence is erected on a brick foundation and is firmly connected to the ground (its dismantling without damaging the object as a whole is impossible), for property tax purposes this object can be recognized as real estate and taxed at a rate of 2.2%.

However, courts decide differently on the classification of a fence as movable or immovable property, for example:

The reinforced concrete fence was not recognized as real estate (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated November 28, 2006 N A79-4382/2006).
Installing a fence on a permanent foundation does not entail classifying the fence itself as real estate (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated March 18, 2008 N F08-1203/08).
Fences refer to structures that, according to current legislation, do not necessarily belong to real estate (Resolution of the Federal Antimonopoly Service of the Moscow District dated September 27, 2012 N F05-10795/12 in case N A40-6450/2012).

The procedure for filling out a property tax declaration was approved by Order of the Federal Tax Service of the Russian Federation dated March 31, 2017 N ММВ-7-21/271@:

in Section 2 of the declaration, the tax is calculated in relation to property taxed at the average annual value;
Section 2.1 of the declaration is completed in relation to real estate objects, the tax base for which is recognized as the average annual cost and the amount of tax in respect of which is calculated in section 2 of the declaration.

Thus, from a literal reading of the Procedure for filling out the declaration, it follows that information about the fence (recognized as real estate for the purposes of calculating property tax) should be reflected in Sections 2 and 2.1.

However, you should pay attention to the following:

in the case under consideration, the fence is not an independent object of the company’s real estate, but a capital investment in leased property;
the fence does not have the qualities of an independent property ─ within the meaning of Art. 130-131 of the Civil Code of the Russian Federation, this object cannot act in civil circulation as an independent object of rights, regardless of its physical characteristics and the presence of individual elements that ensure a strong connection of this structure with the land (Resolution of March 19, 2014 in case No. A40-49170/13- 85-476).

Thus, in this case there are 2 options:

Reflect in Section 2.1 (and in line 141 of Section 2) information about the fence. In this case, follow the explanations of the tax authorities on filling out individual lines of Section 2.1 (Letters of the Federal Tax Service dated 08/24/2017 N BS-4-21/16786@, dated 09/05/2017 N BS-4-21/17595@). Indicator on line 141 of Section 2 must converge with the total value of the indicators on page 050 of all blocks of Section 2.1 (this indicator is checked by the tax authorities ─ control ratio 1.19, Letter of the Federal Tax Service of the Russian Federation dated May 25, 2017 N BS-4-21/9902@).
Do not reflect the fence as a separate property (neither in line 141 of Section 2, nor in Section 2.1).

Considering that Section 2.1 is purely informational in nature, there are no negative consequences for the taxpayer - the final amount of property tax transferred to the budget does not depend on the technology for filling out Section 2.1 of the declaration.

However, in order to avoid claims from tax inspectors regarding incomplete completion of Section 2.1, it would be a good idea to submit a private request to the tax authority on this issue.

So, let's figure out what you will have to pay tax for and what you won't.

Update: At the end of the article there are official clarifications from the Federal Tax Service!

According to the new law, any building that you have on your site will be taxed. These amounts will be different and you can find out how much you will need to pay for them after you register it.

The only exceptions to this plan are pensioners, since they have one house in which they live will not be taxed, plus any other building, the total area of which should not exceed 50 square meters of total area.

Well, all other buildings owned by a pensioner except these two will be taxed in the same way as all ordinary persons who are citizens of the Russian Federation.

According to the law, in 2018, all citizens of the Russian Federation who have capital (with foundation) non-residential buildings on their site must pay tax.

It applies to buildings such as a gazebo (permanent with a foundation and having decent dimensions), garages, summer kitchens, and sheds.

As for greenhouses, light portable gazebos, toilets without a foundation - such buildings are not subject to tax. Because today you have them - and tomorrow you demolished them.

Also, do not forget about property registration. Just like the garages before. After which you will pay the invoiced tax. The only exceptions are pensioners who have benefits. And in this case, if they have one capital building, they will not pay for it. But for everything else you will have to, the same cellar with a foundation and capital construction.

Explanations of the Federal Tax Service of Russia "On the property tax of individuals in relation to outbuildings"

Not every outbuilding is subject to tax.

According to the clarifications of the Ministry of Finance of Russia, for calculating property tax for individuals, outbuildings include real estate on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening and horticulture, or individual housing construction.

We are talking about economic, domestic buildings, auxiliary structures and similar objects. Houses, residential buildings and garages are not outbuildings.

If the area of such a building is no more than 50 square meters, then no tax is levied on it, provided that its owner has applied to the tax authority for the appropriate tax benefit.

In this case, the benefit applies only to one outbuilding (regardless of its location within the country) that is not used in business activities.

Representative bodies of municipalities have the authority to expand the conditions for applying the benefit (for example, in relation to an unlimited number of outbuildings within the municipality or for outbuildings with an area of more than 50 sq.m). You can view the list of tax benefits in the “Reference information on rates and benefits for property taxes” service.

Outbuildings that are not covered by benefits, incl. with an area of more than 50 sq.m., are taxed in the general manner on the basis of information received by the tax authorities about the registered rights of individuals to such objects (including information from Rosreestr authorities, from notaries when registering inheritance rights).

Buildings that are not registered in the Unified State Register of Real Estate (greenhouses, outbuildings, sheds, non-permanent buildings, temporary seasonal structures, etc.) are not subject to taxation.

The Civil Code of the Russian Federation clarified what applies to permanent and non-permanent buildings

Since August 4, the concept of capital structures and structures has changed. Now it is expressly stated that such objects do not include inseparable improvements to the land plot (paving, covering, etc.).

The amendment is quite in the spirit of judicial practice, which does not recognize concrete platforms or paving that do not meet the characteristics of a structure as real estate. At the same time, courts have recently not equated the concepts of “capital construction object” and “real estate object”.

In addition, the concept of non-permanent buildings and structures appeared in the Civil Code of the Russian Federation. These include buildings and structures (including kiosks, sheds, etc.) that do not have a strong connection to the ground. The structural characteristics of these objects allow them to be moved, dismantled, or assembled without disproportionate damage to their intended purpose and without changing the basic characteristics.

Other changes have also been made, for example in terms of urban zoning and optimization of requirements for design documentation. Zones with special conditions for the use of the territory have been established, and many other innovations have been introduced.

In 2018, news appeared in the media - the Ministry of Finance of the Russian Federation introduced a new tax on bathhouses, sheds and greenhouses. This shocked many citizens, because in Russia until 2020 there is a moratorium on both increasing old and introducing new government fees from the population. It was also reported that the owners of outbuildings would not be able to outwit the state. To identify objects, the Federal Tax Service will even resort to aerial photography from drones, so sooner or later it will identify unaccounted structures and calculate the tax at an increased rate.

Old tax - new problems

In fact, the tax on outbuildings for 2018-2019, which is only now being discussed, was introduced back in 2016 by Federal Law No. 401-FZ of November 30, 2016. He introduced amendments to paragraph 2 of Article 401 of the Tax Code of the Russian Federation, according to which all non-residential buildings located on garden or summer cottage plots of citizens became full-fledged objects of property tax. Thus, a tax was introduced on bathhouses, sheds and greenhouses. Tax officials immediately warned all taxpayers that they must inform the Federal Tax Service that they own outbuildings in order for taxes to be assessed on them. But most citizens did not notice this message or simply ignored it, although due to the amendments the tax should have started to be collected for the period of 2015.

As you know, the Federal Tax Service has the right to assess additional taxes only for three years. Between the end of 2018 and the beginning of 2019, three years from the 2015 tax period will expire. The state does not want to lose money, so they decided to loudly remind citizens of the forgotten obligation to pay taxes on bathhouses, sheds and greenhouses in the countryside and in the country. Through the media, the Ministry of Finance conveyed information to all payers that if they do not report their property voluntarily, tax authorities will still detect it and calculate the tax at a higher rate, as allowed by the Tax Code.

Important! The owner of the building himself makes the decision to register ownership. Temporary and buildings that are not classified as real estate are not subject to tax.

Who doesn't need to pay

Any structure can be classified as capital or non-capital. Capital construction, as interpreted by the Town Planning Code, includes residential and non-residential buildings, as well as unfinished objects. In other words, these are buildings built for industrial purposes or included in the housing stock. Such objects:

have a specially constructed buried foundation;
firmly connected to the earth;
have the necessary engineering communications (sewerage, water supply, gas and heat supply);
are being built for an indefinite period.

Non-capital objects are mobile structures that are not connected to utility networks. Structures can be disassembled and moved to another location at any time, while they do not lose their operational characteristics and are moved without disproportionate damage.

Important! Non-permanent non-stationary structures also include kiosks, sheds, pavilions, above-ground toilet cabins, box garages and other similar buildings.

At the same time, the state tax does not have to be paid for outbuildings with an area not exceeding 50 m² and located on plots allocated for personal and dacha farming, vegetable gardening, horticulture or private housing construction. In other words, country toilets, outdoor showers, greenhouses and other structures that do not exceed the area standards will not be subject to tax.

Bid

According to the norms of 410 of the Tax Code of the Russian Federation, the amount of tax on a capital structure must be no less than 0.1% of its cadastral value, but no more than 0.3%. If an unregistered outbuilding is detected by tax authorities, then the owner is charged an increased rate of 0.5%.

How to avoid state tax legally

In recent years, global changes have occurred in the construction industry, including the introduction of new, higher requirements for any buildings. Now the priority is the quick and inexpensive construction of structures for various purposes, so manufacturers began to focus on modular mobile buildings.

As a result, the modern market offers a wide variety of easily erected prefabricated sheds, outbuildings and even modular containers for building full-fledged houses. Such structures do not require a foundation connected to the ground, and also have the possibility of relocation. As a result, such structures are not capital, that is, they do not require obtaining permits and title documentation, state examination of design documentation and, accordingly, they are not subject to tax.

It turns out that a metal garage on a foundation is a permanent structure, but without a foundation it is no longer permanent. In addition, the garage can be installed on road slabs, which, due to their mobility, will not be considered a foundation.

Privileges

The Ministry of Finance also refutes the report that only disabled pensioners will receive benefits. Based on Art. 407 of the Tax Code of the Russian Federation, all Russians who have confirmed pensioner status have the right to benefits, regardless of whether the person is disabled or not. The benefit also applies to citizens who have retired due to length of service. In addition, pensioners are allowed not to pay state taxes on their houses, regardless of the area.

In addition to them, beneficiaries include:

heroes of the Soviet Union and the Russian Federation;
combat participants and veterans;
disabled people of groups I, II and from childhood;
persons affected by radioactive radiation;
members of military families who have lost their breadwinner;
family members killed in the line of duty;
as well as a number of other categories.

It should be taken into account that local authorities may expand the list of preferential categories.

You need to notify the Federal Tax Service about the benefit yourself. To do this, submit an application in person, by mail, electronically or directly on the tax service website before November 1 of the current year. It must be accompanied by documents that confirm the right to the benefit, for example, a pension certificate.

Position of the Ministry of Finance

In a message on the official website, the Ministry of Finance provided clarification regarding the taxation of outbuildings.

“According to the Law of the Russian Federation of December 9, 1991 No. 2003-1 “On taxes on property of individuals,” which was in force until 2015, objects of taxation for the property tax of individuals were any buildings, structures, structures, including economic buildings and structures located on garden and dacha land plots. Similar norms are provided for by Chapter 32 of the Tax Code of the Russian Federation, in force since 2015.

Moreover, in order to tax such objects, it is necessary to have a registered ownership right to a business building or structure. Not all economic buildings and structures are subject to state registration, but only those that meet the characteristics of a real estate object - an object firmly connected to the land, the movement of which is impossible without disproportionate damage to its purpose. Outbuildings and structures erected on garden and dacha land plots that do not meet the above criteria (for example, greenhouses, non-permanent buildings and structures) are not real estate.

The decision to register property rights is made by the copyright holder independently. Unregistered economic buildings and structures (including if it is impossible to classify them as real estate) are not subject to taxation,” the Ministry of Finance said in a statement.

Thus, if an outbuilding meets the characteristics of a real estate property, then it must be registered and in the future pay tax on it

Explanations from experts

Tax is imposed only on property the ownership of which is registered in accordance with the procedure established by law. Have you registered a barn, bathhouse, toilet, or greenhouse as your property? Most likely no. That's good.

“Barns, bathhouses and other non-permanent buildings, the ownership of which is not registered, are not subject to taxation under the property tax of individuals,” GARANT.RU clearly states.

When is it necessary to register ownership of an outbuilding and pay taxes on it, so as not to have problems and debts later? Capital buildings (that is, something that cannot be dismantled and moved to another place), as well as buildings to which communications are connected - gas, heating, sewerage, if we talk about country toilets, etc., are required to register ownership. Sheds without a concrete foundation, for example, can be considered temporary buildings and not registered.

“Barns, sheds, wells and fences - you don’t have to do anything with them at all: neither register ownership, nor pay taxes!” - Andrei Averkiev, Minister of Property Relations of the Moscow Region, categorically stated in an interview with Komsomolskaya Pravda back in December 2017.

“Most often, Russians are thrown from one extreme to the other - either nothing is registered at all, or everything that is needed and not needed is registered, down to the smallest detail. First of all, it is necessary to register a land plot and a residential building.

As for economic buildings and structures, citizens only need to register buildings on a foundation, as well as those to which at least some communications are connected.

Moreover, the area of each such structure must exceed 50 square meters. meters. Accordingly, anything smaller - awnings, gazebos, showers, greenhouses, fences, woodsheds, and so on - is not required to be registered.

Those who hastened to register absolutely every structure on their property, including a country toilet, can contact the BTI and tax inspectorate hotlines with an application to remove such objects from registration, and within three months these applications will be satisfied.”

Video: Tax on baths, sheds, greenhouses and toilets

Taxes are a basic element of the economy of every power. They have different rates, purposes, benefits and payment terms. You can find out more about everything in this article.

In the Russian Federation, a new tax is being introduced for village residents and dacha owners. The media reported this, citing the Ministry of Finance of the Russian Federation.

Since 2016, a bill has been adopted, according to which owners of summer cottages will pay a tax for the bathhouse, greenhouse and toilet that are located on their site. At the same time, some groups of people will receive benefits, and some will be completely exempt from paying housing taxes.

The Ministry of Finance has introduced taxes that apply to buildings near the house. We are talking about territories owned by individuals.

These innovations apply to both summer residents and village residents. According to the new law, citizens of the Russian Federation will have to pay a tax for a bathhouse, toilet, and greenhouse. The owner of the plot will declare his property and pay for it.

IMPORTANT!
The entire area of the territory should not exceed 50 square kilometers.

If the owner of the dacha is a pensioner, then one of the buildings to choose from will be exempt from taxation. And for everything else you will have to pay.

To calculate the tax amount, the inspector uses the average of all data. They are divided by the total number of plots indicated in the document. The result is an amount that will be applied to all lands.

It should be recalled that in 2017, the President of the Russian Federation signed a law on the abolition of dacha partnerships. It comes into force on January 1, 2019. According to it, the very definition of “dacha farming” is planned to be abolished. Instead, a vegetable gardening or horticultural non-profit partnership will begin to operate.

Has the Ministry of Finance introduced a tax on bathhouses and sheds? Of course not. Firstly, the Ministry of Finance does not introduce taxes - changes to the Tax Code of Russia are made only by Federal laws (and they are adopted by the State Duma, the Federation Council and signed by the President). Secondly, such a tax simply does not exist in nature.

The fact is that we are talking about the usual property tax on individuals, which all property owners have paid since 1992. It’s just that in 2015 the corresponding law was repealed, and at the end of 2016 amendments were adopted to Chapter 32 of the Tax Code of the Russian Federation, according to which all outbuildings located on garden and dacha plots were recognized as objects of taxation on a par with residential buildings. True, with some reservations:

You only need to pay for permanent buildings, that is, those buildings that cannot be moved without damaging the structure (by the way, sheds and toilets usually do not belong to this category).
Taxable objects are those for which ownership is registered.
The taxable area starts from 50 square meters. meters, since up to this size the benefit applies.

Thus, as the Ministry of Finance explained, the tax on bathhouses, sheds and greenhouses does exist, but with significant features. In particular, you definitely don’t need to pay for the toilet. In addition, you need to take care of registering rights to buildings, and only then declare them to the tax authorities.

There are a lot of citizens who may not pay taxes on greenhouses, sheds, bathhouses and toilets: Article 407 of the Tax Code of the Russian Federation includes all taxpayers who own outbuildings, the area of each of which does not exceed 50 square meters. meters. That is, if there is a capital bathhouse with an area of 45 square meters. meters, you don’t need to pay anything for it.

Although it is necessary to notify the Federal Tax Service of its existence and provide them with documents about its area (confirming the right to the benefit). Otherwise, the amount to be paid will be set and the benefit will not be taken into account. For excess area, even those citizens who are included in the list of beneficiaries will have to pay at the established rates:

pensioners, regardless of the type of pension (by age or length of service);
disabled people of the first two groups and from childhood of any group;
Heroes of Russia and the USSR;
family members of civil servants, military and security forces who died in the line of duty;
persons affected by radiation during the liquidation of accidents or testing of nuclear devices for any purpose;
some other categories of citizens.

All of them are completely exempt from fees for:

residential buildings and apartments (regardless of area);
garages;
parking spaces;
premises used for creative workshops, private museums or libraries (for creative activities).

But only for one object. For example, you can choose a house or apartment. The tax office must also be notified about this by 05/01/2018. After all, the application of benefits under current legislation is of a declarative nature. And if the taxpayer is silent, the Federal Tax Service believes that he does not need it yet. However, if you declare, you can recalculate all amounts accrued for the three years before.

These categories of persons may not have to pay the new tax on bathhouses, sheds and greenhouses only if the area of the outbuilding does not exceed 50 square meters. meters. You must notify the tax office about the area, because this also applies to benefits.

The “tax on outbuildings”, also known as the “tax on dacha buildings”, is indeed levied in 2018, but the objects of taxation are only those buildings that have the characteristics of a real estate property (capital structure). Therefore, we are not talking about any tax on toilets like toilets or a tax on greenhouses in 2018. This is exactly what the experts wanted to convey to excited summer residents

Ministry of Finance, who receive questions every day: “Is it true that now it is necessary to pay a tax on bathhouses and sheds?”

In accordance with Art. 130 of the Civil Code of the Russian Federation, real estate includes objects whose movement without disproportionate damage to their purpose is impossible, including buildings, structures, and unfinished construction projects.

Buildings that meet the characteristics of a real estate property must be registered. After this, they become objects of taxation. Moreover, in accordance with clause 15 of Art. 407 of the Tax Code of the Russian Federation, all citizens, without exception, have the right to a tax benefit for one outbuilding with an area of up to 50 meters of their choice.

According to Rosreestr, citizens are reluctant to register outbuildings. Moreover, the “dacha amnesty” has been extended until 2020, which means there is still time to do this in a simplified manner.

Taxes are a basic element of the economy of any power. They have different rates and purposes, different levels of benefits and payment terms. But how do you figure out what to pay taxes for so as not to get into trouble with the law? Considering the speed with which tax legislation is developing, you should carefully monitor it so as not to run into fines.

New law or gossip?

IMPORTANT! Resolution number No. 03-05-04-01/29325 and art. 406 of the Tax Code of the Russian Federation sets out new tax assessments for individuals who have buildings on their site.

In the Russian Federation, a new tax is being introduced for village residents and dacha owners. The media reported this, citing the Ministry of Finance of the Russian Federation.

The Ministry of Finance has introduced taxes that apply to buildings near the house. We are talking about territories owned by individuals.

These innovations apply to both summer residents and village residents.

According to the new law, citizens of the Russian Federation will have to pay a tax for a bathhouse, toilet, and greenhouse. The owner of the plot will declare his property and pay for it.

IMPORTANT! The entire area of the territory should not exceed 50 square kilometers.

If the owner of the dacha is a pensioner, then one of the buildings to choose from will be exempt from taxation. And for everything else you will have to pay.

REFERENCE! Today, cadastral valuation of land is carried out at least once every five years, but not more often than once every three years.

What do you need to pay for?

Greenhouses

Greenhouses, especially those equipped with electricity and water supply (since the pipes inevitably need a foundation to avoid the aggressive influence of the soil and inhabitants), will need to be declared as real estate and tax paid.

Barns

Generally, a shed is classified as a storage building, which is not subject to tax, but if the shed is large and sits on a foundation, then you will have to pay tax.

Baths

Definitely taxable.

Toilets

The toilet will be subject to tax only if a sewerage system is installed (which requires a foundation).

At least for now, pit toilets are not subject to taxation.

Garages

If the garage is of the “tin” type - that is, an ordinary closed metal shed - the tax may not be paid, but if there is a car service depot there, then there is a foundation, and this is already a capital object.

A greenhouse, unlike a bathhouse, can be declared not as a building, but as a mobile structure, which means there is no need to pay tax.

Fences

A fence can be classified as a permanent structure (if it is made of stone and goes into the ground), then you will have to pay a tax, just as if the fence is registered with the cadastral register. Wooden fences are not subject to tax.

Gazebos

Not subject to tax.

Who doesn't need to pay

Any structure or building is either capital (residential and non-residential facilities under construction) or non-capital (everything else). Such objects:

have a foundation;
firmly attached to the land;
have sewerage, water supply, gas pipeline and heat supply system;
are erected for an indefinite period.

Non-capital objects are mobile structures that are not connected to utility networks. They can be dismantled and moved to a new location.

You only need to pay for capital structures, but how the tax office classifies the construction is a question.

Bid

Property tax rates

So, for the purpose of taxation, toilets, baths and sheds were equated to residential premises. At the same time, the property tax for individuals is local, so municipal authorities have the right to determine its rate independently.

According to Article 410 of the Tax Code of the Russian Federation, the rate cannot be lower than 0.1% of the cadastral value of a real estate property and cannot exceed 0.3%.

Moscow and the region, Leningrad and St. Petersburg and many other regions of the Russian Federation have established tax contributions, this depends on the type of real estate and its location on the territory. However, the majority (about 83%) of municipalities calculate the tax on dacha buildings in 2018 at the upper limit of 0.3%.

If the object is not registered with the Federal Tax Service, then when it is detected by a tax inspector, an increased sanction rate of 0.5% is imposed.

Recalculation to this rate, as well as benefits of 50 sq. meters is only possible if the owner of the property himself declares it.

Tax authorities are now counting on such notifications, which by law must be sent to the Federal Tax Service before December 31 of the year in which such property was acquired. They have only two ways to obtain information about real estate:

from state registry;
from the taxpayers themselves.

In the case of outbuildings, the first option does not apply, because no one puts sheds, summer kitchens, greenhouses, and even more so outdoor toilets of the “toilet” type on the state register. And if it does happen, it is only for the purpose of selling the dacha property. According to tax inspectors, by 2020, aerial inspection of the territory using drones will be introduced, which will further complicate the concealment of illegal buildings.

How to avoid government tax?

In recent years, large-scale changes have taken place in the construction industry, including the introduction of new, more stringent requirements for any building. Now the priority is the quick and cheap construction of structures for various purposes, so the manufacturer began to focus on modular mobile buildings.

Now the modern market offers a wide range of frame buildings, utility blocks and even boxes. For example, a garage on a foundation is subject to tax, but a structure on a regular metal or concrete slab that does not go into the ground is not.

Privileges

Benefits for property tax for individuals

Pensioners, that is, persons who, due to age, do not work and receive a pension according to the standards specified in Article 407 of the Tax Code of the Russian Federation belong to preferential categories of citizens. In addition to them, the article mentions:

Heroes of the Soviet Union and the Russian Federation;
participants of the Second World War and armed conflicts;
persons affected by radiation in Chernobyl or Semipalatinsk;
family members of military and government employees who died and were injured in the line of duty;
disabled people of groups I and II, disabled since childhood;
persons who receive a pension on preferential terms, for example by age;
other categories.

In addition, individuals who own outbuildings on dacha and garden plots may not pay taxes on greenhouses, toilets, and other outbuildings if their size does not exceed 50 square meters. It goes without saying that there are no toilets of this size. But you have to pay tax for a summer kitchen or bathhouse.

Beneficiaries have the right to submit an application for their preferential right before November 1 of the reporting year. This can be done by submitting an application to the territorial tax authority, attaching documentation confirming the right to benefits.

Explanations from the Ministry of Finance on the “tax on toilets”

The Ministry of Finance itself assures that taxes will only have to be paid on permanent buildings with a foundation, that is, summer kitchens, bathhouses, and houses. Moreover, it will be impossible to tax a greenhouse or veranda, because it can be dismantled at any time, which will call the competence of tax agents into question.

Conclusion

Everyone decides for themselves whether to pay tax or not. At the moment, hiding illegal construction at the dacha is as easy as shelling pears, but as they say, pay your taxes and sleep well.

Below is a news story from the RBC channel about the new law:

Addition from the Ministry of Economic Development: Non-permanent dacha buildings will be classified under the category “land improvement”

Following the example of machines and equipment that require great effort during transportation, but do not fit the concept of “real estate,” the Ministry of Economic Development proposed to remove the sign of capital from greenhouses and gazebos that were not created as real estate. The accuracy of the wording will reduce the number of conflict situations and requests to Rosreestr to include such objects in the Unified State Register of Real Estate.

The issue has been pressing for a long time. In 2017, the Accounts Chamber raised the issue of the need to clearly define the characteristics of real estate and separate barns, unfinished construction projects and other buildings into separate categories.

If the amendments are adopted, changes will be made to the Civil Code. They will simplify construction for land owners and free them from registration with real estate registration authorities.

Popular in the category: