At the present time, the situation tax authority requires a pensioner to pay (hereinafter referred to as NIFL), otherwise called property tax, or real estate tax, is quite vital, real and not at all fantastic. And now such cases are not isolated, but their causes are different.

Yes, to pensioners in Russia as citizens with usually leaving much to be desired financial position, "by law" provided among which, almost "from time immemorial" there was also an exemption from paying NIFL.

Indeed, for a long time this privilege was unconditional. However, changes in tax legislation introduced since 2014 have complicated the situation; as a result, pensioners also became POTENTIAL property tax payers.

Nevertheless, pensioners still have preferential grounds for exemption from this unwanted tax, and they are given in Article 407 (paragraph 4) of the Tax Code of the Russian Federation.

And in 2019, the situation is as follows.

1. The tax is not charged for pensioners of all categories (including working ones); the main criterion is that they receive pension payments.
2. Requirements for real estate objects to which the exemption applies:

• the property belongs to the pensioner on the right of OWNERSHIP;
• the object is not used for entrepreneurial activity, that is, it is not a source of income;
• the cadastral value of the object should not exceed 300 million rubles.

1. The pensioner is exempt from NIFL only for ONE OBJECT of each type of real estate (listed in the next section of the article); accordingly, being the owner of real estate of VARIOUS TYPES, he gets a legal opportunity not to pay tax for several objects.

The NIFL Exemption Benefit covers the following DIFFERENT TYPES real estate:

A pensioner-owner of several real estate objects of the SAME TYPE may, at his own discretion, choose the one that will be exempt from NIFL (for the rest you will have to pay tax, “like everyone else”).

Of course, in such cases it is advisable to apply the exemption to the most expensive object.

So, the pensioner received (possibly - unexpectedly for himself) a document from the tax authority, according to which he was charged and payable property tax. What should he do in such a situation?

To begin with, it is important to understand for yourself the essence of this document and the actions of the tax authorities.

As can be concluded from the previous sections, there are quite a few legal grounds for recognizing a pensioner as a taxpayer for his real estate. – Perhaps, the requirement of the tax department is quite legal and subject to execution.

In addition, the tax authorities can combine in one document the requirements for the payment of NIFL for the previous 3 years. - It is quite possible that it contains the amount of tax for the period when the citizen was not yet in, did not receive pension payments and was not entitled to benefits.

If it is difficult to analyze the situation on your own, it is better to get advice from the tax office.

But suppose that, in the opinion of a pensioner who has carefully studied the issue, he comes to the conclusion that the law gives him the right to exemption from NIFL for this object.

In order not to be bewildered about what is happening, it should be borne in mind that the legislation does not oblige (hopefully, only YET!) the tax authorities to monitor the transition of their taxpayers to the “camp” of pensioners, assigning the role of the “initiative side” to the most “newly minted” pensioner . But, at least, it is important that such registration is of a declarative nature - that is, at the end of the procedure, they have no right to refuse a benefit.

Of course, the tax authorities strive to keep up with the times and are gradually starting to use the unified information bases of the population or to carry out interdepartmental interaction with the pension authorities in order to adjust their work on taxes. So it is quite possible that they will make the necessary amendments themselves and will not bother the “new pensioner” with their demands to pay NIFL.

But if this did not happen, “all the cards are in the hands” of the addressee of the tax claim himself. So it's time for him to pay a visit to tax office at the place of registration of the property and "under the strict guidance" of the employees of the department, write an application for exemption from NIFL.

"Advanced" and well versed in information technology pensioners can, as an alternative, use the electronic service on the website of the Federal Tax Service of the Russian Federation for this. You can also download an application form to fill out.

The third way to interact with the tax authority is by mail notification.

List of documents required for registration of exemption from NIFL

Along with the application to the tax authority, the following documents must be submitted / presented:

If a pensioner owns several objects of the SAME TYPE, the one for which he wants to receive a NIFL benefit must be indicated in the application.

One of the sources of the country's budget revenue is the property tax. Starting from 2018, a phased transition to the calculation of the amount due tax payments, based on the high cadastral (close to market) value of real estate. This calculation method significantly increases the amount of accruals, therefore, for older citizens, the question is whether a pensioner pays property tax in 2018 or is entitled to a tax benefit on existing property.

Should retirees pay property tax in 2018

The procedure for exemption from payment of property tax is not changed next year. The list of categories of citizens to whom legislative acts tax relief is provided. The elderly are among the beneficiaries, so the property tax individuals pensioners in 2018 may not be paid, but not for all objects.

Who is granted

The tax benefit is provided to all citizens receiving pension payments. Exemption from property accruals is due to employed and unemployed persons. Real estate tax is not charged in 2018 for pensioners of all categories:

• those who have reached retirement age (for women over 55 and men over 60);
• who retired ahead of schedule, according to the length of service (for military personnel, teachers, health workers, miners and others).

Conditions for obtaining benefits for pensioners on property tax

Tax incentives are provided to all recipients of pension payments without exception, and requirements are put forward for real estate objects. No property tax will be charged to pensioners in 2018, provided that the property:

• is the property of the beneficiary;
• not used to generate income (for business activities);
• the cadastral value of the property does not exceed 300,000,000 rubles.

For which objects pensioners are exempted from paying property tax

Pensioners do not pay property charges for several real estate objects if they belong to different types of property. Preferential taxation applies to:

• privatized room or apartment;
• private house;
• garage;
• dacha;
• premises that are used for creativity (to art or carpentry workshops, a library, a museum);
• non-residential buildings near a private house or in summer cottages intended for farming, if their area does not exceed 50 square meters.

Benefit amount in 2018

Pensioners who own an apartment, garage, cottage, but in the singular do not pay property charges. Preferential taxation is applied only to one of the objects, if the ownership is registered for several units of the same type, and you have to pay for all the others. Citizens have the right to independently choose property for preferential taxation.

It is always more profitable to pay less tax on an apartment for pensioners, so it is better to choose the most expensive one from all available objects of the same type to receive a tax benefit. Property tax for military pensioners in 2018 is charged on a general basis - they are exempted from paying charges on one property for all types of registered property.

Application of tax deductions for the second object

A discount of up to 50% of the accrued property payments can be applied to the second property if the requirements for it are met (ownership, use for housing, value below 300,000,000 rubles). When calculating property payments to pensioners, a part of it is deducted from the total living space in the following amounts:

• 10 sq. m for the room;
• 20 sq. m for an apartment;
• 50 sq. m for a private house.

How to get a property tax exemption in 2018

The legislation provides that pensioners can exercise the right to exemption from payment of property charges in a declarative manner. Citizens who have issued a pension earlier and already own the benefit automatically continue to enjoy this right in subsequent periods. When making pension payments in 2018, in order not to pay property accruals, you must provide tax service statement.

Application for place of residence

It is necessary to apply with an application in order not to pay property accruals before November 1, 2018 to the following persons:

• who have retired;
• bought a new property;
• want to change the object for the application of preferential taxation.

Recipients of pension payments enjoy the right of return on general grounds. income tax when buying real estate. It is possible to return paid contributions from the budget, therefore, money is returned only to employed persons. Non-working pension recipients can also receive funds if they took out a pension recently, and were employed in the previous 3 years before registering the purchase. The maximum deduction amount is 260,000 rubles. It is returned after the full registration of ownership.

After a citizen draws up a pension in the absence of an application, the tax authorities continue to carry out property accruals and they must be paid. Penalties apply for late payments or non-payment. After submitting the application, a recalculation is made for a period whose duration does not exceed 3 years. The document should be provided to the tax service at the place of registration of property. Application can be submitted:

• when visiting a government agency;
• by mail notice;
• using an electronic service on the website of the Federal Tax Service of the Russian Federation.

The legislation does not fix the requirements for the execution of the document. The application must contain a clear statement of the citizen's desire and the following information must be entered:

• surname, name, patronymic of the head and full name of the tax service body;

• information about the applicant (last name, first name, patronymic, place of registration, TIN);
• the basis for the application of preferential taxation (pension for age, for years of service);
• if there are several objects of the same type, you must specify for which the privilege should be applied.

​In 2018, the system of tax benefits provided to veterans and retirees remained virtually unchanged compared to 2017, with the exception of some aspects. In view of economic crisis, which broke out in the country, financial savings affects almost all aspects of social life. However, deputies State Duma The Russian Federation has repeatedly stated that these changes will not affect pensioners.

In this article, we will try to consider the main categories of benefits established by the state Russian Federation for pensioners for the current year.

Property Tax Benefits

Such benefits in 2018 are provided according to different rules, one of which is the regional principle (for example, benefits for real estate are all-Russian, and for a car - regional).

As is known , pensioners are exempt from property tax payments. Of course, here it is necessary to comply with a number of conditions established by law, for example, real estate objects must be registered exclusively in the name of a pensioner, in addition, they cannot be used as objects of profit.

Tax incentives are provided for:

• private houses;
• rooms/apartments;
• premises used for creative purposes;
• garages/car spaces;
• buildings, the size of which is not more than 50 m2, which are located on summer cottages and other land plots.

In relation to other real estate objects, taxation is established in the usual manner. Benefits cannot apply to real estate, the value of which is more than 300 million rubles.

An innovation is a rule that establishes that benefits for real estate are provided in relation to one object of a specific type of property, which is determined by the pensioner himself. Thus, pensioners who own several real estate objects can count on benefits only in relation to one object.

Vehicle tax relief

As already mentioned, the transport tax belongs to the category of regional, so the main features of the issuance of benefits for it depend on the region where the pensioner lives. The general rate of this tax in the Russian Federation is 3.5 rubles. for 1 hp, and the competence of each region is the right to set its own rate, but not higher than 10 times the total. As with the land tax, pensioners enjoy the privilege of receiving transportation benefits for only one vehicle.

Consider examples of establishing these benefits in individual regions. So, for example, in Moscow they have been abolished altogether, in St. Petersburg it is possible to achieve complete exemption from taxes. Most often, pensioners do not pay transport tax if the power of their car reaches less than 100 hp. In the Novosibirsk region, pensioners pay only 20% of the rate for transport up to 150 hp, in the Samara region tax rate is 50% of the total.

Completely off payment transport tax the following categories of pensioners are exempt: heroes of the USSR and the Russian Federation, having the Order of Glory (three degrees), veterans of the Second World War, disabled people of the 1st and 2nd groups; affected by nuclear accidents.

Land tax benefits

This type of benefits for pensioners is not provided for by the current legislation, with the exception of a number of categories of citizens (small indigenous peoples of Siberia, Far East; disabled people; participants of the Second World War, victims of nuclear, atomic accidents, etc.). Establishing a tax on land plots is the direct competence of local authorities. The municipality determines personally whether land benefits are valid on their territory or not.

Application for tax credits for retirees. How to compose and where to submit?

The declarative procedure is a prerequisite for granting benefits to pensioners. Pensioners, in order to purchase benefits for a separate type of tax, must submit a written application to the tax office at their main place of residence (with the exception of taxes on property and land, in these cases, you should apply at the location of the property).

In addition to the application, individuals must also provide:

• passport;
• pensioner's certificate;
• documents certifying ownership of the proposed preferential facility.

The application is written in free form due to the fact that the official form is not fixed by law. At the same time, the following must be reflected in the application: the name of the body where it is submitted; personal data, TIN; passport information; place of registration; Contact details; the main essence of the application, indicating the regulatory legal act to which the pensioner refers; legal grounds for conferring benefits; list of attached documents; date and initials.

All documents are submitted in the form of originals and copies, certified by the employees of the Federal Tax Service independently upon presentation.

In addition, pensioners should consider the following circumstances:

• in relation to a specific type of tax, one set of documents is drawn up;
• acts regulating the system of regional or local taxation benefits should be requested from the bodies that issued them (as a rule, in municipal bodies);
• in case of untimely application of pensioners to the tax office in order to receive benefits (that is, when the time for paying taxes has come, and benefits have not been established), they should apply for the issuance of overpaid tax. In this case, the tax authorities recalculate;
• if a person acquires the status of a pensioner not from the very beginning of the year, then the tax authority recalculates taxes and calculates them until the moment when the person becomes a beneficiary.
• in cases where a pensioner has a share in the property, and other shares are assigned to persons who do not have the status of a pensioner, benefits apply only to the pensioner's share.

If you have any difficulties with drawing up an application for benefits, a refund of overpaid tax, or other questions about granting you tax benefits under the right of retirement age, then our online lawyer on duty is ready to advise you on this issue free of charge.

When a law was passed in 2014 that made changes to tax code, most pensioners were concerned about whether they should pay property tax under the new criteria. After all, before that, such people were completely exempt from paying it. It didn't even matter how many properties they owned. So how are things now?

No reason to worry

Only here in our topic with taxes, pensioners can be immediately reassured, because, despite the changes that were adopted, tax benefits have been preserved to this day. So the property tax for pensioners is still not payable. The most important innovation should be attributed to the fact that today such a tax is calculated from the cadastral value of the object, which is a couple of times higher than the inventory value.

What objects are exempt from taxes in 2017

Taking into account the new provisions, the tax relief is granted in relation to:

• residential buildings;
• rooms and apartments;
• garages and parking spaces;
• structures and premises that are used in professional creative activities;
• economic structures and buildings, the area of ​​​​which is not more than 50 sq.m., which are located on garden, country and other land plots.

Other types of immovable property are taxed in the general manner. The exemption also does not apply to expensive real estate, the cadastral value of which is more than 300 million rubles. There are also two conditions under which real estate is exempt from taxation:

• it should not be used in business activities;
• it must be owned by the taxpayer.

It is also worth understanding that, according to the new rules, tax benefits are given in relation to only one object of each type of property at the choice of the pensioner himself. Therefore, if a pensioner owns several dachas or apartments, then the benefit can only be applied to one dacha or apartment.

The procedure for granting benefits

In order to receive a real estate tax exemption for pensioners, they must apply for a tax exemption with the tax office. It is also necessary to attach documents to the application, which confirm such a right of the pensioner, the main of which is pensioner's ID. It is also necessary to pay attention to the fact that in order for the benefit not to be applied to specific real estate objects, people must submit an appropriate notification to the tax authority about the selected objects.

But this must be done before November 1 of the year, which is tax period. In other words, if the tax is paid for 2017, then paperwork must be submitted before November 1, 2017. But after the expiration of such a date, change the property in respect of which it should not be paid property tax, will not be possible. If a person did not show any notification at all, the choice of objects will be made by the tax authority itself.

But you don’t have to worry right away, because the property in respect of which it was calculated will be exempt from tax. maximum amount tax. In any case, the pensioner has nothing to lose. It can be added that this category of citizens can receive benefits for land tax, but, provided that they are installed on the territory of a particular municipality.