If the landlord is an individual who pays taxes. Renting premises from an individual by a legal entity personal income tax
And it doesn’t matter what will be written in the lease agreement with an individual. In any case, the personal income tax must be paid by the tenant - the organization (Letter of the Ministry of Finance of Russia dated August 27, 2015 No. 03-04-05/49369). Personal income tax when leasing Personal income tax on rent is calculated with each payment of income to an individual according to the following formula: The personal income tax rate is:
- if the lessor is a resident of the Russian Federation – 13%;
- if the lessor is a non-resident of the Russian Federation - 30%.
And to an individual, the rent is transferred minus the withheld tax amount. Payment of personal income tax to the budget The tax withheld by the organization is transferred to the budget no later than the day following the day the rent is paid to the individual (clause 6 of Article 226 of the Tax Code of the Russian Federation). BCC for personal income tax for rent - 182 1 01 02010 01 1000 110. That is, the same as when transferring personal income tax for employees of an organization.
Tax accounting for personal income tax on payments under lease agreements
Tax agents of the Russian Federation keep records of income received from them by individuals in the tax period, tax deductions provided to individuals, calculated and withheld taxes in tax registers. The forms of tax accounting registers and the procedure for reflecting analytical data of tax accounting and data from primary accounting documents are developed by the tax agent independently and must contain, among other things, information that allows identifying the taxpayer.
Data about the individual recipient of the income is reflected in Section 2 of Form 2-NDFL. Moreover, based on Section IV of the Procedure for filling out 2-NDFL, Section 2 of form 2-NDFL “Data about an individual - recipient of income” must be filled out by a tax agent based on the data of the taxpayer’s identity document.
Rent from an individual: personal income tax
Attention
Tax Code of the Russian Federation, individuals who have received remuneration from organizations that are not tax agents, on the basis of concluded employment contracts and civil contracts, including income under employment contracts or lease agreements for any property, independently calculate and pay personal income tax. However, this rule applies only to cases where the remuneration is paid by an organization that is not a tax agent, for example, foreign organizations (letters of the Ministry of Finance of Russia dated February 27, 2013 N 03-04-06/5601, dated November 7, 2011 N 03-04-06/ 3-298, Federal Tax Service of Russia dated November 1, 2010 N ShS-37-3/).
Consequently, in the case under consideration, the tenant organization lawfully withholds from the income of an individual when paying it and transfers the corresponding amount of personal income tax to the budget (clause 4 of Article 226 of the Tax Code of the Russian Federation). Based on clause 7 of Art.
Personal income tax when renting from an individual
Tax Code of the Russian Federation, the tax agent will additionally, no later than March 1 of the year following the expired tax period, need to submit form 2-NDFL with sign “2”. The procedure for submitting Form 2-NDFL to the tax authorities was approved by order of the Federal Tax Service of Russia dated September 16, 2011 N MMV-7-3/
In Form 6-NDFL, information identifying taxpayers is not reflected. Section 1 of Form 6-NDFL indicates the amounts of accrued income, calculated and withheld tax, cumulatively for all individuals, from the beginning of the tax period at the appropriate tax rate.
Section 2 indicates the specific dates of the actual receipt of income by individuals and the withholding of tax, the corresponding amounts, as well as the timing of the transfer of tax (clauses 3.1, 4.1, 4.2 of the Procedure for filling out 6-NDFL).
Personal income tax under an agreement with an individual
Important
When concluding agreements and other transactions, it is prohibited to include tax clauses in them, according to which tax agents paying income assume obligations to bear expenses associated with the payment of personal income tax. This is directly stated in paragraph 9 of Art. 226 Tax Code of the Russian Federation. In this case, the given procedure for calculating, withholding from the taxpayer and paying tax is generally binding.
The provisions of a civil contract cannot change the obligations established by the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated 03/09/2016 N 03-04-05/12891, dated 06/02/2015 N 03-04-06/31829). The Financial Department draws attention to the fact that the terms in the agreement regarding the fulfillment of obligations to pay personal income tax, contrary to the procedure established by the Tax Code of the Russian Federation, will be void (letter of the Ministry of Finance of Russia dated April 29, 2011 N 03-04-05/3-314).
Where to transfer personal income tax of the landlord - individual
Info
Payment of personal income tax at the expense of tax agents is not allowed 11/07/2017 Author: Expert of the Legal Consulting Service GARANT Lazareva Irina An employee was sent on a long business trip. An enterprise pays for housing to the landlord for its employee under a rental agreement.
The lessor is an individual - a tax resident of the Russian Federation. By agreement of the parties, the rent amount is 20,000 rubles.
per month, as well as personal income tax, which is paid by the employer. What is the procedure for providing information to the tax office in Form 2-NDFL for the landlord? How to reflect this amount in form 6-NDFL? Having considered the issue, we came to the following conclusion: For income paid by a tax agent to an individual under a rental agreement, there are no provisions for filling out or submitting forms 2-NDFL and 6-NDFL.
Procedure for paying personal income tax when renting property from an individual
As follows from the letter of the Federal Tax Service of Russia dated April 27, 2016 N BS-17-11/63, when paying income to an individual in the form of rent, tax agents have the opportunity to reconcile the personal data of the recipients of the income to establish the identity of the person to whom these payments are made. These actions are primarily aimed at supporting the interests of taxpayers themselves.
Form 2-NDFL is submitted by the tax agent in the general manner no later than April 1 of the year following the expired tax period, indicating the sign “1” (Section II of the Procedure for filling out 2-NDFL). When the landlord pays rent in cash, there is no need to talk about the impossibility of withholding the calculated amount of tax from the taxpayer.
However, if for any reason the calculated personal income tax is not withheld during the tax period, then, guided by clause 5 of Art.
Reporting when renting from an individual For an individual lessor, you need to create a separate tax register for personal income tax and at the end of the year, in the general manner, submit a 2-NDFL certificate to the Federal Tax Service. It must reflect income in the form of rent, the amount of calculated, withheld and transferred to the personal income tax budget.
The income code in 2-NDFL when renting from an individual is 1400. In addition, information on the individual lessor is included in the quarterly report 6-NDFL. Insurance premiums when renting premises from an individual The amount of rent paid to an individual is not subject to insurance contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund (clause 4 of Article 420 of the Tax Code of the Russian Federation).
Personal income tax on other rental payments If an organization reimburses an individual lessor for the cost of utilities, which depends on the tenant’s actual consumption and is accounted for by meters (electricity, gas, water supply), then the reimbursed amount is not the individual’s taxable income.
To which tax authorities should personal income tax be paid under a lease agreement with an individual?
Let’s figure out in what cases an individual entrepreneur is recognized as a tax agent for personal income tax. According to the provisions of paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, this happens if an individual entrepreneur pays an individual the income specified in clause 2 of Art. 226 Tax Code of the Russian Federation. Among them are all incomes the source of which is a businessman, with the exception of those listed, in particular, in Art. 228 Tax Code of the Russian Federation. Subclause 1 of clause 1 of Art. 228 of the Tax Code of the Russian Federation determines that in relation to income under lease agreements of any property received from individuals and organizations that are not tax agents, citizens independently calculate and pay tax. In letter dated August 27, 2015 No. 03-04-05/49369, the Russian Ministry of Finance explained that sub-clause. 1 clause 1 art. 228 of the Tax Code of the Russian Federation applies only to income from persons not recognized by tax agents (for example, from foreign companies).
Which tax office should personal income tax be paid to under a lease agreement with an individual?
Form 2-NDFL with feature 1 is submitted by the tax agent in accordance with the general procedure no later than April 1 of the year following the expired tax period. In Form 6-NDFL, the operation of paying rent to an individual must be reflected both in the lines of section 1 (020, 040, 070) and in section 2 in lines 100-140. See below for more details. Rationale for the conclusion: The general procedure for paying personal income tax when renting property from an individual. Income of an individual - a tax resident of the Russian Federation from the rental of residential premises is generally subject to personal income tax at a rate of 13% (clause 1 of article 41, article 209, clause 1 of article 224 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 04.04.2017 N 03-04-09/19981, Federal Tax Service of Russia dated 23.04.2015 N BS-4-11/).
An organization that has entered into a lease agreement for premises with an individual fulfills the obligations of a tax agent - when transferring rental payments, it withholds personal income tax and pays tax to the budget. In this article we will look at how the rental of premises from an individual is documented, and also find out the specifics of taxation when paying rental payments and compensating operating expenses
Lease agreement with an individual: we draw it up correctly
Cooperation between an organization and an individual landlord begins with the execution of a lease agreement.
When drawing up a lease agreement, the parties must comply with the standards established by the Civil Code of the Russian Federation. In particular, the contract must contain the following mandatory details:
- name of the document, place, date of preparation;
- names of the parties in the preamble (full name of the organization, full name of the individual);
- Full name, position of the signatory on the part of the tenant (usually director), basis for representing the interests of the organization when concluding an agreement (charter, power of attorney);
- legal address of the organization, registration address of the individual;
- bank details of the parties.
Read also the article ⇒
The text of the agreement should be formatted in the following sections:
| No. | Section name | Description |
| 1 | Subject of the agreement | The lease agreement must contain the following information about the subject of the agreement - the premises that are being leased:
|
| 2 | Payment procedure | This section of the agreement contains the following conditions:
|
| 3 | Rights and obligations of the parties | When concluding a lease agreement, the parties must provide:
|
| 4 | Contract time | The parties determine the validity period of the lease agreement independently. In addition, the terms of the agreement provide for the procedure for early termination of the agreement (unilaterally, by prior notification to one of the parties, etc.). |
The tenant accepts the right to use the premises after signing the transfer and acceptance certificate ⇒ .
The procedure for returning the premises at the end of the lease period or in connection with early termination of the contract is accompanied by the signing of a return certificate ⇒ .
State registration of a lease agreement with an individual
A lease agreement concluded between an organization and an individual who is not an individual entrepreneur is not subject to mandatory notarization. At the same time, on the basis of clause 2 p. 609 of the Civil Code of the Russian Federation, a lease agreement (including with an individual lessor) valid for more than 1 year must go through the state registration procedure.
State registration of lease agreements is carried out by the territorial bodies of Rosreestr. According to the Civil Code of the Russian Federation, a lease agreement is recognized as valid and comes into force only if it is state registered.
Renting premises from an individual: taxation, insurance premiums
When renting premises from a citizen who is not a self-employed person, the organization, performing the duties of a tax agent, is obliged to withhold and pay personal income tax to the budget, calculated from the amount of rental payments at the current tax rate. This requirement is established by clause 2 of Art. 226 Tax Code of the Russian Federation.
Tenant – tax agent for personal income tax
The tenant organization calculates personal income tax, withholds the amount from the income of the individual lessor and pays tax to the budget in each case of transfer of rental payments. The lessor receives the amount of rent minus withheld tax:
RentPayment fact = RentPayment agreement – personal income tax,
Where RentPayment fact– the amount of the rental payment actually transferred to the lessor;
RentPayment agreement– the amount of the rental payment according to the agreement;
Personal income tax is the amount of withheld tax calculated at the established rate (in general, 13% of the rental payment).
When renting premises from an individual, personal income tax is subject to withholding both in the case where the tax amount is specified in the lease agreement, and provided that this provision is not provided for in the agreement (see letter of the Ministry of Finance No. 03-04-05/49369 dated 08.27.2015 ).
The deadline for payment of personal income tax by a legal entity-tax agent is no later than the day following the day of transfer of the rent payment to the individual lessor.
Let's look at an example . A lease agreement for non-residential premises was concluded between Prizma LLC and citizen Barsukov, according to which the rent is 7,303 rubles/month.
Prizma pays rent to Barsukov monthly until the 20th of the current month.
On October 18, 2019, Prizma’s accountant transferred the rent for October 2019 to Barsukov (minus personal income tax):
RUR 7,303 – (RUB 7,303 * 13%) = RUB 6,353.61
Prizma is obliged to transfer personal income tax to the budget no later than October 19, 2019.
Insurance premiums
Rent payments paid by a legal entity-tenants in favor of an individual are not subject to taxation as insurance premiums. In accordance with paragraph 4 of Art. 420 of the Tax Code of the Russian Federation, an organization renting premises from an individual is not required to pay contributions for compulsory pension, medical, and social insurance.
Today, all commercial activities carried out by residents of the Russian Federation are subject to all kinds of taxes.
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Almost all points regarding this issue are covered in as much detail as possible in the legislation.
Moreover, this also applies to the rental of various types of premises by individual owners - both residential and commercial.
It is mandatory to pay personal income tax within the time limits specified in the current legislation, since otherwise there is a high probability of imposing penalties by the Federal Tax Service.
General information
An individual renting out premises of various types needs to understand the following points in as much detail as possible:
- definitions;
- conclusion of an agreement;
- legal grounds.
A good knowledge of the legislative framework will allow you to avoid legal difficulties associated with registration and other important issues.
Definitions
The fundamental concepts that need to be understood to successfully conduct business are:
- individual;
- personal income tax;
- state registration;
- individual entrepreneurship.
Conventionally, all real estate that can be rented out can be divided into two categories:
- a commercial;
- residential
But regardless of its type, when making a profit from its rental, personal income tax must be paid to the budget.
Moreover, this payment must be made in any case - if the owner leases the property both as an individual and as a legal entity (IP).
State registration means registration in a special register. This is not required for individuals renting out real estate.
This document is the legal basis for conducting commercial activities of the type in question.
Conclusion of an agreement
A mandatory condition for the legality of conducting an activity of this type is a lease agreement.
It can be compiled in free form, but must fully comply with the provisions of the Russian Federation.
According to the chapter indicated above, the document of the type in question must necessarily contain the following sections:
- place and date of conclusion of the contract;
- full name:
- landlord;
- tenant;
- territorial location;
- existing engineering communications (ventilation, heat supply, electricity, etc.);
- rent, payment procedure for it;
- rights and obligations of the parties - this section must be described in as much detail as possible, since in the event of controversial situations it will be taken into account by the court;
- rental period;
- the procedure for making changes to the contract, terminating its validity;
- liability of the parties for failure to comply with the terms;
- final provisions;
- details and signatures of the parties to the agreement.
Also, in addition to concluding an agreement of the type in question, it is advisable to create a special act of acceptance and transfer of real estate.
It should indicate the most important points regarding the condition of the property and other points requiring attention.
Legal grounds
An individual engaged in renting out any real estate (regardless of its type) should study the regulatory framework regarding this issue.
So, you should know that the right to rent out any premises belongs only to its owner - the basis for this is.
In some cases, individuals do not have the right to conduct this type of activity without registering as an individual entrepreneur.
All points regarding this issue are indicated in - entrepreneurial activity is the systematic extraction of profit.
Therefore, if an individual rents out real estate systematically, he receives this type of profit. Therefore, it is mandatory to register an individual entrepreneur.
If for some reason an individual does not register in the prescribed manner, then appropriate sanctions will be imposed on him.
This point is regulated by:
An individual without registering as an individual entrepreneur has the right to rent out any real estate on the basis of the following legislative documents:
- letters from the Ministry of Finance of the Russian Federation:
But even if the owner intending to rent out the property is completely confident in the legality of his actions, he should still take into account the position of the Plenum of the RF Armed Forces.
Since judicial practice is extremely ambiguous. But it is precisely this that various courts focus on when making any decisions.
Calculation of personal income tax from renting premises from an individual
If an individual owner of real estate operates within the framework of the law regarding the rental of premises to third parties, he should not forget about taxes - personal income tax.
First of all, you should clarify the following important points:
- how to calculate the amount;
- payment features;
- budget classification code;
- formation - it is advisable to familiarize yourself with a sample of this document;
- postings upon accrual.
The most important thing is to correctly calculate the payment amount. Since in case of underpayment, the Federal Tax Service may impose penalties on the taxpayer.
How to calculate the amount
Personal income tax is a type of direct tax. It is calculated as a percentage - the amount is taken from the total income of individuals, but at the same time various types of income are subtracted from it.
The basis for its payment is. Its value is 13%.
Thus, the formula for calculation is as follows:
The length of the tax period is regulated. It is exactly 12 calendar months.
Payment Features
The purpose of personal income tax payment from renting premises from an individual is always the same. But there is one important point that concerns the form of its transfer.
It all depends on the legal status of the person renting the premises/real estate. It could be:
- organization (with various forms of ownership);
- individual entrepreneur;
- individual.
In the first two cases (legal entity or individual entrepreneur), the tenant is the tax agent of the landlord. Therefore, he is obliged to pay personal income tax - its value will still be 13%.
It is necessary to prepare financial statements accordingly, taking into account this factor.
The lessor, in turn, is obliged only to submit a declaration to the tax authorities at his place of residence within the specified time frame. The situation is more complicated regarding the rental of real estate to private individuals.
In this case, an individual carrying out activities of this type does not have a tax agent. And he must make all payments independently, while generating the appropriate reporting - a declaration.
But at the same time, an individual is exempt from maintaining accounting records - in accordance with the legislation in force in the Russian Federation.
KBK
KBK - budget classification codes - helps you figure out where to pay personal income tax on renting premises from an individual.
It is this set of numbers that allows you to automatically make a payment and indicate its purpose. But it should be remembered that budget classification codes change every year.
Before generating reports and payment orders, it is very important to first make sure that all details are correct.
In 2019, the BCC for transferring personal income tax for renting out premises is as follows - 182 1 01 02030 01 1000 110.
Moreover, this code is applied to all sources of income designated in the Russian Federation.
Formation of a payment order (sample)
It should be remembered that relatively recently significant changes were made to the procedure for generating a payment order. The basis for this is
The most important changes affected:
There are a large number of different nuances that must be taken into account when generating a payment order without fail.
Postings upon accrual
Individual entrepreneurs, as well as organizations, regardless of their form of ownership, are required to reflect the personal income tax paid in their financial statements accordingly - by postings.
These operations look something like this:
Questions that arise
It should be remembered that the type of action under consideration has many different kinds of nuances. They are related to such aspects as the type of premises, display of various factors in a special accounting program.
If the premises are non-residential
According to the legislation in force in the Russian Federation, individuals have the full right to own non-residential premises.
This moment is reflected:
At the same time, the owner of the property has the right to perform almost any actions with it at his own discretion. Including renting out.
The basis for this is the Russian Federation. This moment is also regulated by Article No. 608 of the Civil Code of the Russian Federation.
Thus, by renting out property, its owner exercises his right to dispose of the property at his own discretion.
That is why, when renting out non-residential premises by an individual, registration of an individual entrepreneur is not required. Therefore, it is enough for the owner to make an agreement with the tenant.
Moreover, if the lease duration is more than one year, then it is mandatory to register it.
How to carry out operations in 1C
Operations for reflecting personal income tax in specialized accounting software from 1C must be carried out as follows:
- initial data is prepared:
- personal by physical persons;
- the rights to various types of deductions for value added tax are designated;
- the amount of accrued income/taxes/contributions is reflected (broken down by billing period).
When all the above operations are successfully completed, all other reporting is generated automatically.
Using 1C: Accounting, you can prepare the following documents that are required to be submitted to specialized tax authorities:
- – contains all information about the income of individuals. persons;
- forms:
Despite the apparent simplicity of leasing premises (of any type), an individual by this action assumes a large number of obligations.
All of them must be followed, since violations can lead not only to administrative liability, but also to criminal liability.
There is a high probability of fines being imposed - they are not very large, but it is not worth coming to the attention of the Federal Tax Service again.
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If an organization rents premises from an individual (who is not an individual entrepreneur), then it is in relation to this individual lessor. That is, she must calculate personal income tax on income in the form of rent, withhold tax when paying income to an individual and transfer it to the budget (clause 2 of article 226, article 228 of the Tax Code of the Russian Federation). It is impossible to shift the payment of personal income tax to the lessor himself - an individual. And it doesn’t matter what will be written in the lease agreement with an individual. In any case, the personal income tax must be paid by the tenant - the organization (Letter of the Ministry of Finance of Russia dated August 27, 2015 No. 03-04-05/49369).
Personal income tax when leasing
Personal income tax on rent is calculated with each payment of income to an individual according to the following formula:
The personal income tax rate is:
- if the lessor is a resident of the Russian Federation - 13%;
- if the lessor is a non-resident of the Russian Federation - 30%.
And to an individual, the rent is transferred minus the withheld tax amount.
Payment of personal income tax to the budget
The tax withheld by the organization is transferred to the budget no later than the day following the day the rent is paid to the individual (clause 6 of Article 226 of the Tax Code of the Russian Federation).
BCC for personal income tax for rent - 182 1 01 02010 01 1000 110. That is, the same as when transferring personal income tax for employees of an organization.
Reporting when renting from an individual
For an individual landlord, you need to create a separate tax register for personal income tax and at the end of the year, in the general manner, submit a 2-NDFL certificate to the Federal Tax Service. It must reflect income in the form of rent, the amount of calculated, withheld and transferred to the personal income tax budget.
The income code in 2-NDFL when renting from an individual is 1400.
In addition, information on the individual lessor is included in the quarterly 6-NDFL report.
Insurance premiums when renting premises from an individual
The amount of rent paid to an individual is not subject to insurance contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund (clause 4 of Article 420 of the Tax Code of the Russian Federation).
Personal income tax on other rental payments
If an organization reimburses an individual landlord for the cost of utilities, which depends on the tenant’s actual consumption and is accounted for by meters (electricity, gas, water supply), then the reimbursed amount is not the individual’s taxable income. And, therefore, there is no need to withhold personal income tax from it (
In this article we will consider the issue of calculating and paying income tax when paying rental payments for renting premises.
Legislative regulation of the issue
Legislative regulation of the issue is carried out mainly by the Tax Code of the Russian Federation, its articles and other legal acts of the Russian Federation.
Obligation to pay personal income tax
The obligation to pay income tax for individuals is established by Article 226 of the Tax Code of the Russian Federation, which states that enterprises, as a result of relations with which the taxpayer received any income, are tax agents. That is, such firms and entrepreneurs must:
- Calculate the tax amount;
- Withhold the amount of calculated personal income tax;
- Transfer the tax amount to the budget;
- Provide reporting on all amounts of personal income tax withholding.
Important! When paying rent to an individual, a company or individual entrepreneur, regardless of the method of payment - cash or non-cash - is obliged to withhold personal income tax from the payment amount.
How to calculate the tax amount
Calculating the amount to withhold and transfer to the budget is very simple - it is equal to the product of the amount of rent and the tax rate. The tax rate is determined by Article 224 of the Tax Code of the Russian Federation and is equal to:
Thus, the amount of tax liability in most cases will be determined by the formula:
Rent amount*13%=Personal income tax amount
Example 1.
Individual entrepreneur Petr Alekseevich Ivanov rents premises for a sales tent in a building that belongs to Ivan Yuryevich Petrov. The rent amount is 20,000 rubles per month. The tax amount will be calculated as follows:
20000*13%=2600 rubles - amount to be withheld per month.
To be paid to Petrov I.Yu. after tax withholding it will be 20000-2600=17400 rubles.
The amount of personal income tax that Ivanov P.A. must transfer to the tax office equal to 2,600 rubles.
How to fill out 6-NDFL
The obligation to submit a 6-NDFL report arises when an organization or entrepreneur becomes a tax agent in relation to personal income tax. Thus, when renting premises from an individual, and therefore withholding and transferring income tax, an organization or individual entrepreneur needs to submit a 6-NDFL calculation to the tax office. The 6-NDFL calculation is filled out in this situation as follows:
Lines 100 and 110 according to Tax Code Article 223 will be filled in with the same number - the date of actual payment of rent. Because the tax withholding date will be the date on which the company paid the rent. And line 120 will be filled in with the date of the next business day.
Example 2.
Astra LLC accrued rent to Ivanov I.T. March 25, 2019 in the amount of 10,000 rubles. Payment of this fee occurred on March 26, 2019. The payment amount is equal to:
10000-10000*13%=8700 rubles. The personal income tax amount is 1300 rubles. An entry in 6-NDFL must be made when submitting the report for the first quarter of 2019:
Line 100 - 03/26/2019
Line 110 - 03/26/2019
Line 120 - 03/27/2019
Important! If the transfer deadline falls on a non-working day, it is postponed to the first working day.
Submission of certificate 2-NDFL
If an enterprise or individual entrepreneur paid rent to an individual, then it is obliged to submit, in addition to the 6-NDFL report, a 2-NDFL certificate to the tax office. This reporting form is submitted once at the end of the year. Rent payments will be shown there with income code 1400.