CITIES OF MOSCOW

About corporate property tax

Document with changes made:
(Bulletin of the Mayor and Government of Moscow, N 24, 04/19/2004) (the effect applies to legal relations that arose from January 1, 2004);
Moscow Law of November 24, 2004 N 76 (Tverskaya, 13, N 144, 02.12.2004) (for entry into force see);
(Tverskaya, 13, N 17, 02/15/2005) (came into force on January 1, 2006);
(Bulletin of the Mayor and Government of Moscow, N 62, 11/16/2005) (for entry into force, see);
Moscow Law of November 23, 2005 N 57 (Bulletin of the Mayor and Government of Moscow, N 67, November 28, 2005) (for entry into force see);
(Bulletin of the Mayor and Government of Moscow, N 60, 10/24/2007) (for entry into force, see);
Moscow Law of November 14, 2007 N 44 (Bulletin of the Mayor and Government of Moscow, N 66, November 28, 2007) (applies to legal relations arising from January 1, 2007);
(Bulletin of the Mayor and Government of Moscow, N 58, 10/21/2008);
(Bulletin of the Mayor and Government of Moscow, N 64, November 18, 2008) (applies to legal relations that arose from January 1, 2008);
(Bulletin of the Mayor and Government of Moscow, No. 33, 06/09/2009) (applies to legal relations arising from January 1, 2009).
(Bulletin of the Mayor and Government of Moscow, No. 66, November 24, 2009);
Moscow City Law No. 49 of November 17, 2010 (Bulletin of the Mayor and Government of Moscow, special issue No. 1, November 30, 2010);
(Bulletin of the Mayor and Government of Moscow, No. 66, November 29, 2011);
(Official website of the Moscow City Duma, duma.mos.ru, 02/08/2013) (for entry into force, see);
(Official website of the Moscow City Duma, duma.mos.ru, 07/05/2013) (for entry into force see) ;
(Official website of the Moscow City Duma, www.duma.mos.ru, November 26, 2013) (for entry into force, see);
) (Official website of the Moscow City Duma www.duma.mos.ru, 05/19/2014);

Moscow City Law No. 34 of June 25, 2014 (Official website of the Moscow City Duma www.duma.mos.ru, 07/07/2014) (for the procedure for entry into force, see);
Law of the city of Moscow dated November 26, 2014 N 56 (Official website of the Mayor and Government of Moscow www.mos.ru, November 27, 2014);
(Official website of the Moscow City Duma www.duma.mos.ru, 04/08/2015) (applies to legal relations arising from January 1, 2015, expires from January 1, 2020).
(Official website of the Mayor and Government of Moscow www.mos.ru, 05.15.2015) (applies to legal relations arising from January 1, 2015, expires from January 1, 2020);
(Official website of the Moscow City Duma www.duma.mos.ru, 06/30/2015) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, 10/14/2015) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, November 26, 2015) (for the procedure for entry into force, see);

(Official website of the Moscow City Duma www.duma.mos.ru, November 30, 2015) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, 04/15/2016) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, November 29, 2016) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, 07/21/2017) (applies to legal relations arising from January 1, 2015);
(Official website of the Moscow City Duma www.duma.mos.ru, November 30, 2017) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, 02.28.2018) (applies to legal relations arising from January 1, 2018, expires from January 1, 2019);
(Official website of the Moscow City Duma www.duma.mos.ru, 05/22/2018) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, November 29, 2018) (for the procedure for entry into force, see);
(Official website of the Moscow City Duma www.duma.mos.ru, 02/22/2019) (applies to legal relations arising from January 1, 2019).
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This Law is in accordance with the Federal Law “On introducing an amendment to part two of the Tax Code of the Russian Federation and introducing amendments and additions to Article 20 of the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation”, as well as on invalidating acts of legislation of the Russian Federation in terms of taxes and fees" establishes a tax on the property of organizations on the territory of the city of Moscow.

Article 1. General provisions

This Law, in accordance with the Tax Code of the Russian Federation on the territory of the city of Moscow, determines the rate of tax on property of organizations (hereinafter referred to as the tax), the procedure and deadlines for paying the tax, tax benefits, as well as the specifics of determining the tax base.
(The article, as amended, entered into force on January 1, 2009 by Moscow City Law No. 55 of November 5, 2008, applies to legal relations that arose from January 1, 2008; as amended by the Moscow City Law dated January 1, 2014 November 20, 2013 N 63.

Article 1.1. Features of determining the tax base in relation to individual real estate objects

The tax base as the cadastral value of real estate is determined in relation to:

1) administrative and business centers and shopping centers (complexes) and premises in them (except for premises under the operational management of government bodies, autonomous, budgetary and government institutions), if the corresponding buildings (structures, structures), with the exception of apartment buildings, located on land plots, one of the types of permitted use of which involves the placement of office buildings for business, administrative (except for buildings (structures, structures) located on land plots, the type of permitted use of which involves the placement of industrial or production facilities) and commercial purposes, retail facilities, public catering and (or) consumer services facilities;
Law of the city of Moscow dated May 7, 2014 N 25; as amended, put into effect on January 1, 2015 by the Moscow City Law of November 26, 2014 N 56, by the Moscow City Law of November 18, 2015 N 60.

2) detached non-residential buildings (structures) with a total area of ​​over 1000 square meters. meters and premises in them, actually used for business, administrative or commercial purposes, as well as for the purpose of locating retail facilities, public catering facilities and (or) consumer services facilities;
(Clause as amended, brought into force on January 1, 2015 by Moscow City Law of May 7, 2014 N 25; as amended by Moscow City Law of November 18, 2015 N 60.

2.1) non-residential premises located in multi-apartment buildings, owned by one or more owners, actually used to house offices, retail facilities, public catering facilities and (or) consumer services, if the total area of ​​non-residential premises in an apartment building exceeds 3000 square meters. meters;
(Clause 2.1 was additionally included on January 1, 2015 by the Moscow City Law of May 7, 2014 N 25 (as amended by the Moscow City Law of November 26, 2014 N 56); as amended by the Moscow City Law of November 26, 2014 N 56 from January 1, 2017 by the Law of the City of Moscow of November 18, 2015 N 60.

3) objects of real estate of foreign organizations that do not operate in the Russian Federation through permanent missions, as well as objects of real estate of foreign organizations not related to the activities of these organizations in the Russian Federation through permanent missions.

4) residential buildings and residential premises that are not taken into account on the balance sheet as fixed assets in the manner established for accounting, after two years from the date of acceptance of these objects for accounting.
Law of the city of Moscow dated June 24, 2015 N 29)

5) detached non-residential buildings (structures, structures) and premises in them included in the list approved by the Moscow Government in accordance with Part 3 of Article 2 of this Law, if these buildings (structures, structures) are intended for use in accordance with cadastral passports or documents of technical accounting (inventory) of such real estate and (or) are actually used for business, administrative or commercial purposes, as well as for the purpose of locating retail facilities, public catering facilities and (or) consumer services facilities;
Law of the city of Moscow dated November 18, 2015 N 60)

6) non-residential premises located in buildings (structures, structures) included in the list approved by the Moscow Government in accordance with Part 3 of Article 2 of this Law, if the purpose of such premises is in accordance with cadastral passports of real estate objects or documents of technical registration (inventory) of objects real estate provides for the placement of offices, retail facilities, public catering facilities and (or) consumer services, or which are actually used for the placement of offices, retail facilities, public catering facilities and (or) consumer services.
(The clause was additionally included from January 1, 2017 by Moscow City Law of November 18, 2015 N 60)
(Article 1.1 was additionally included from January 1, 2014 by Moscow City Law of November 20, 2013 N 63)

Article 2. Tax rate

1. The tax rate is set at 2.2 percent, with the exception of the tax rate provided for in part 2 of this article.

2. The tax rate in relation to real estate objects, the tax base for which is determined as their cadastral value, is established in the following amounts:

1) 0.9 percent - in 2014;

2) 1.2 percent - in 2015;

3) 1.3 percent - in 2016;
Law of the city of Moscow dated November 18, 2015 N 60.

4) 1.4 percent - in 2017;
(Clause as amended, put into effect on January 1, 2016 by Moscow City Law of November 18, 2015 N 60.

5) 1.5 percent - in 2018.
(Clause as amended, put into effect on January 1, 2016 by Moscow City Law of November 18, 2015 N 60.

6) 1.6 percent - in 2019;
Law of the city of Moscow dated February 20, 2019 N 7

7) 1.7 percent - in 2020;
(The clause was additionally included from February 22, 2019 by Moscow City Law No. 7 dated February 20, 2019, and applies to legal relations that arose from January 1, 2019)

8) 1.8 percent - in 2021;
(The clause was additionally included from February 22, 2019 by Moscow City Law No. 7 dated February 20, 2019, and applies to legal relations that arose from January 1, 2019)

9) 1.9 percent - in 2022;
(The clause was additionally included from February 22, 2019 by Moscow City Law No. 7 dated February 20, 2019, and applies to legal relations that arose from January 1, 2019)

10) 2.0 percent - in 2023 and subsequent tax periods.
(The clause was additionally included from February 22, 2019 by Moscow City Law No. 7 dated February 20, 2019, and applies to legal relations that arose from January 1, 2019)
(The article as amended, put into effect on January 1, 2014 by the Law of the City of Moscow dated November 20, 2013 N 63.

3. The tax rate established by part 2 of this article is applied with a coefficient of 0.1 in relation to non-residential premises if they simultaneously satisfy the following criteria:

1) located in buildings (structures, structures), the tax base for which is determined as their cadastral value;

2) are used for the placement of public catering facilities, retail trade facilities, consumer services, for carrying out banking operations for servicing individuals, tourism activities (activities of a tour operator or travel agent to conclude an agreement on the sale of a tourism product with a tourist), activities in the field of performing arts, activities museums, commercial art galleries and/or film exhibition activities;
(Clause as amended, put into effect on January 1, 2016 by Moscow City Law of November 18, 2015 N 60.

3) located on the ground, first and (or) second floors of buildings (buildings, structures) directly adjacent to pedestrian zones of citywide importance or to streets with heavy pedestrian traffic.
Law of the city of Moscow dated November 18, 2015 N 60.

For the purposes of this article, the list of pedestrian zones of citywide importance and streets with heavy pedestrian traffic and buildings (structures, structures) directly adjacent to them is approved by the Moscow Government.
(Paragraph as amended, put into effect on January 1, 2016 by Moscow City Law of November 18, 2015 N 60.
Law of the city of Moscow dated November 26, 2014 N 56)

Article 3. Procedure and terms for payment of tax and advance payments of tax

1. Tax payable upon expiration of the tax period is paid no later than March 30 of the year following the expired tax period.

2. 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. Reporting periods are the first quarter, six months and nine months of the calendar year; for taxpayers calculating tax based on cadastral value, the first quarter, second quarter and third quarter of the calendar year.
(Part as amended by the Law of Moscow dated October 10, 2007 No. 41; as amended by the Law of the City of Moscow dated April 13, 2016 No. 14

3. The tax amount is credited to the budget of the city of Moscow.

Article 4. Tax benefits

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Since January 2, 2005, the parts in this article have been numbered - .
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1. The following are exempt from tax:
(Paragraph as amended, put into effect on December 16, 2005 by Moscow Law of October 26, 2005 N 51

1) the clause became invalid on January 1, 2018 - Moscow City Law of November 29, 2017 N 45;

1. ;

2) the clause became invalid as of January 1, 2019 - Moscow City Law of November 21, 2018 N 26;

3) the clause has lost force since January 1, 2011 -;

4) organizations of public urban passenger transport (except for taxis, including minibuses) and the metro, receiving allocations from the budget of the city of Moscow;

5) the clause became invalid as of January 1, 2019 - Moscow City Law of November 21, 2018 N 26;

6) organizations - in relation to highways and road and bridge structures for public use, roadside landscaping, as well as structures that are an integral technological part of these objects. The list of property related to these objects is approved by the Moscow Government;
(Clause as amended, put into effect on January 1, 2010 by Moscow City Law dated November 11, 2009 No. 1

7) organizations using the labor of disabled people, if the average number of disabled people among their employees for tax and (or) reporting periods is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to the property used by them for production and (or) sale of goods, works and services. This benefit does not apply to real estate objects specified in Article 1.1 of this Law, and does not apply to organizations engaged in the sale of brokerage and other intermediary services, production and (or) sale of excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people. When determining the total number of disabled people, the average number of employees does not include disabled people working part-time, contracting and other civil contracts;
(Clause as amended by the Moscow Law of January 26, 2005 No. 4; as amended by the Moscow Law of October 26, 2005 No. 51 by the Moscow City Law of November 21, 2018 year N 26.

8) the clause became invalid on January 1, 2010 by Moscow City Law No. 1 of November 11, 2009;

9) organizations - in relation to multi-storey parking garages. The tax benefit established by this paragraph does not apply to real estate objects specified in Article 1.1 of this Law;
Moscow Law No. 51 of October 26, 2005, applies to legal relations that arose from January 1, 2005; as amended, put into effect on January 1, 2016 by Moscow City Law No. 65 of November 25, 2015.

10) organizations - in relation to housing facilities used in the reporting (tax) period for their intended purpose on the basis of a lease agreement, a contract of gratuitous use;
(Clause as amended, put into effect on January 1, 2008 by Moscow Law No. 41 of October 10, 2007

10.1) organizations - in relation to housing and communal services, gas supply facilities, the maintenance of which is fully or partially financed from the budget of the city of Moscow and (or) the budgets of intra-city municipalities in the city of Moscow, as well as in relation to underground collectors for utilities and property, intended for their maintenance and operation;
(The clause was supplemented on January 1, 2012 by the Moscow City Law of November 16, 2011 N 53

10.2) organizations - in relation to municipal facilities for the disposal (neutralization) of solid household waste, water supply and sanitation;
(The clause was additionally included from January 1, 2008 by Moscow Law No. 41 of October 10, 2007, and applies to legal relations that arose from January 1, 2007)

10.3) organizations - in relation to real estate intended for use in the process of electrochemical production of sodium hypochlorite (for water treatment purposes), hydrochloric acid and caustic soda, as well as in the production of de-icing reagents;
(Clause 10.3 was additionally included on May 8, 2015 by Moscow City Law No. 14 dated April 1, 2015, and applies to legal relations that arose from January 1, 2015)

11) housing cooperatives, housing construction cooperatives, homeowners’ associations operating in accordance with the housing legislation of the Russian Federation;
(The clause as amended, put into effect on December 16, 2005 by the Law of Moscow dated October 26, 2005 N 51, applies to legal relations that arose from January 1, 2005

12) the clause was excluded from September 1, 2009 by Moscow Law No. 41 of October 10, 2007.

13) religious organizations registered in the prescribed manner - in relation to the property used by them to carry out their statutory activities;
Law of Moscow dated March 31, 2004 N 16

14) public organizations of disabled people registered in the prescribed manner - in relation to the property used by them to carry out their statutory activities;
(The clause was additionally included on July 7, 2004 by Moscow Law No. 16 of March 31, 2004, and applies to legal relations that arose from January 1, 2004)

15) the clause became invalid on January 1, 2010 by Moscow City Law No. 1 of November 11, 2009;

16) the clause became invalid on January 1, 2010 by Moscow City Law No. 1 of November 11, 2009;

17) the clause became invalid as of January 1, 2019 - Moscow City Law of November 21, 2018 N 26;

18) the paragraph was additionally included from January 1, 2006 by Moscow Law No. 51 of October 26, 2005; no longer in force on January 1, 2016 - Moscow City Law of June 24, 2015 N 29;

19) the clause was excluded from January 1, 2009 by Moscow City Law No. 47 of October 15, 2008;

20) the clause was additionally included from December 16, 2005 by Moscow Law No. 51 of October 26, 2005, and applies to legal relations that arose from January 1, 2005; no longer in force on January 1, 2014 - .

20.1) the paragraph was additionally included from January 1, 2008 by Moscow Law No. 41 of October 10, 2007; no longer in force on January 1, 2013 - Moscow Law of October 10, 2007 N 41;

21) the paragraph became invalid on January 1, 2011 - Moscow City Law of November 17, 2010 N 49;

22) the paragraph became invalid on January 1, 2011 - Moscow City Law of November 17, 2010 N 49;

23) organizations - in relation to airfields and objects of the unified air traffic management system;
(The clause was additionally included from January 1, 2012 by Moscow City Law of November 16, 2011 N 53)

24) the paragraph was additionally included on March 9, 2013 by Moscow City Law No. 6 of February 6, 2013;;

25) the clause was additionally included from March 9, 2013 by Moscow City Law No. 6 of February 6, 2013, and applies to legal relations that arose from January 1, 2013; no longer in force on January 1, 2016 - Moscow City Law of October 7, 2015 N 51;;

26) the clause was additionally included from August 5, 2013 by Moscow City Law No. 33 of June 26, 2013, and applies to legal relations that arose from January 1, 2013; no longer in force on January 1, 2018 - Moscow City Law of June 26, 2013 N 33;

27) organizations - subjects of investment activity, including those that are a party to a special investment contract concluded with a government body of the city of Moscow - in relation to real estate used in the implementation of a priority investment project of the city of Moscow (with the exception of real estate of industrial complexes), and also in relation to the real estate of a technology park or industrial (industrial) park from the first day of the quarter following the quarter in which the investment project of the subject of investment activity, technology park or industrial (industrial) park is assigned or confirmed the status, respectively, of an investment priority project of the city of Moscow, technology park or industrial (industrial) park, until the first day of the quarter following the quarter in which the status, respectively, of an investment priority project of the city of Moscow, a technology park or an industrial (industrial) park was terminated. The list of real estate used during the implementation of the investment priority project of the city of Moscow is established by the Moscow Government;
(The clause was additionally included on January 1, 2016 by Moscow City Law No. 51 of October 7, 2015; as amended by Moscow City Law No. 36 dated November 23, 2016.
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Until December 31, 2018, the tax benefits provided for in paragraph 27 of part 1 of Article 4 of this Law also apply to organizations that, from January 1, 2016, are recognized as management companies or anchor residents of technology parks or industrial (industrial) parks. - Moscow City Law of October 7, 2015 N 51.

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28) organization of public railway transport - in relation to real estate objects used for transportation on the Small Ring of the Moscow Railway. The list of specified property is established by the Moscow Government.
(The clause was additionally included on November 29, 2016 by Moscow City Law No. 36 dated November 23, 2016, applies to legal relations that arose from January 1, 2016, becomes invalid on January 1, 2021; as amended, entered into force on January 1, 2019 Law of the city of Moscow dated November 21, 2018 N 26.

29) management companies of closed-end mutual investment funds formed as part of the implementation of the priority project "Mortgage and rental housing", the passport of which was approved by the presidium of the Council under the President of the Russian Federation for strategic development and priority projects - in relation to non-residential properties included in the specified closed mutual investment funds premises and (or) parking spaces intended for use by individuals for purposes not related to business activities. The tax benefit established by this paragraph does not apply to real estate objects, the tax base for which is determined as their cadastral value;
(The clause was additionally included from November 30, 2017 by Moscow City Law No. 45 dated November 29, 2017, applies to legal relations arising from January 1, 2017)

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From January 1, 2028, by the Moscow City Law of November 29, 2017 No. 45, paragraph 30 of part 1 of this article is declared invalid.
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30) organizations - in relation to property located on the territory of the international medical cluster.
Law of the city of Moscow dated November 29, 2017 N 45)

31) the paragraph was additionally included from February 28, 2018 by Moscow City Law No. 4 of February 21, 2018;

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From July 1, 2021, by the Moscow City Law of May 17, 2018 No. 13, paragraph 32 of part 1 of this article is declared invalid.
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32) organizations that have the status of a manufacturer of motor vehicles operating on the territory of the city of Moscow, assigned and confirmed in the manner established by the Moscow Government - in relation to property used for the production of motor vehicles. This benefit applies from January 1 of the year of the tax period preceding the calendar year in which the organization confirmed the existence of the specified status in the manner established by the Moscow Government.
Law of the city of Moscow dated May 17, 2018 N 13

1.1. The part was additionally included from March 9, 2013 by Moscow City Law No. 6 of February 6, 2013, and applies to legal relations that arose from January 1, 2013; no longer in force on January 1, 2016 - Moscow City Law of October 7, 2015 N 51..

1.2. Organizations pay a tax in the amount of 10 percent of the calculated tax amount in relation to sports facilities, including a football (ice) field and equipped with stands for spectators with a total number of seats of at least 12 thousand.
(Part additionally included from January 1, 2015 by the Moscow City Law of November 26, 2014 N 56; as amended, put into effect on August 21, 2017 by the Moscow City Law of July 12, 2017 N 21, applies to legal relations arising from January 1 2015.

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From January 1, 2021 by the Law of the City of Moscow dated June 24, 2015 N 29
From January 1, 2021, by the Moscow City Law of May 17, 2018 No. 13, part 1.3 of this article is declared invalid.
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1.3. For buildings with a total area of ​​more than 10 thousand square meters. meters in which live fish, live aquatic invertebrates are demonstrated and which are equipped with auditoriums with a total number of spectator seats of at least one thousand for the demonstration of live marine mammals, the calculated amount of tax is reduced by the amount calculated according to the following formula:

B = N x K x 0.75,

where B is the amount by which the calculated tax amount is reduced;

N - calculated tax amount;

K is the ratio of the area of ​​the building not leased to the total area of ​​the building.
(This part was additionally included from July 30, 2015 by Moscow City Law No. 29 of June 24, 2015, Moscow City Law No. 13 dated May 17, 2018, applies to legal relations that arose from August 1, 2015.

1.4. Organizations pay a tax in the amount of 50 percent of the calculated tax amount in relation to real estate of industrial complexes from the first day of the quarter following the quarter in which the industrial complex is assigned or confirmed the status of an industrial complex, until the first day of the quarter following the quarter in which the status of industrial complex is terminated complex.
(Part additionally included from January 1, 2016 by Moscow City Law of October 7, 2015 N 51)

1.5. Organizations pay a tax in the amount of 10 percent of the calculated tax amount in respect of buildings and premises in them, if such buildings are intended and used for medical activities and were first put into operation after January 1, 2013. The tax benefit established by this part does not apply to real estate objects, the tax base for which is determined as their cadastral value.
Law of the city of Moscow dated April 13, 2016 N 14

1.6. Managing organizations of agri-food clusters in relation to real estate objects included in the property complexes of agri-food clusters, from the first day of the quarter following the quarter in which the organization was assigned the status of a managing organization of an agri-food cluster, until the first day of the quarter following the quarter in which this status was terminated , pay tax in the amount of:

1) 25 percent of the calculated tax amount in 2016 and 2017;

2) 35 percent of the calculated tax amount in 2018;

3) 45 percent of the calculated tax amount in 2019;

4) 50 percent of the calculated tax amount in 2020 - 2025.
(Part additionally included from April 15, 2016 by Moscow City Law dated April 13, 2016 N 14

1.7. Organizations pay a tax in the amount of 10 percent of the calculated tax amount in relation to buildings and premises in them used by private educational organizations, while simultaneously meeting the following conditions:

1) private educational organizations were created by citizens of the Russian Federation and (or) Russian organizations;

2) buildings are intended and used for carrying out educational activities in educational programs of preschool education and (or) in general education programs of primary general, basic general and (or) secondary general education that have state accreditation;

4) the documented volume of capital investments for the construction (reconstruction) of buildings is:

a) at least 500 million rubles - in relation to buildings intended and used for the implementation of educational activities under educational programs of preschool education;

b) at least 1 billion rubles - in relation to buildings intended and used for carrying out educational activities for general education programs of primary general, basic general and (or) secondary general education that have state accreditation.
Moscow City Law No. 26 of November 21, 2018, applies to legal relations arising from January 1, 2018)

1.8. The tax benefit established by part 1.7 of this article does not apply to real estate objects, the tax base for which is determined as their cadastral value.
(Part additionally included from November 29, 2018 by Moscow City Law No. 26 dated November 21, 2018, applies to legal relations arising from January 1, 2018)

2. Part lost force on January 1, 2005 - Moscow Law of November 24, 2004 N 76..

3. Tax benefits established by this article do not apply to property leased by organizations, with the exception of the benefits provided for:

1) the clause became invalid as of January 1, 2019 - Moscow City Law of November 21, 2018 N 26;

2) clauses 4, 6, 9, 10.1-11, 23, 27 and 29 of part 1 of this article;
(The clause as amended by the Law of the City of Moscow dated November 16, 2011 N 53; as amended by the Law of the City of Moscow dated 26 June 2013 N 33; as amended by the Law of the City of Moscow dated 26 June 2013 N 33; as amended by the Law of the City of Moscow dated 26 June 2013 N 33); arising from January 1, 2013; as amended by the Moscow City Law of October 7, 2015 No. 51; as amended by the Moscow City Law of November 29, 2017 No. 45; , apply to legal relations arising from January 1, 2017; as amended, put into effect on January 1, 2019 by Moscow City Law No. 26 of November 21, 2018.

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From January 1, 2028, by the Moscow City Law of November 29, 2017 No. 45, paragraph 2.1 of part 3 of this article is declared invalid.
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2.1) clause 30 of part 1 of this article;
(The clause was additionally included from January 1, 2018 by Moscow City Law of November 29, 2017 N 45)

3) paragraph 7 of part 1 of this article in relation to organizations in which the average number of disabled people is more than 50 people;

4) the clause became invalid as of January 1, 2019 - Moscow City Law No. 26 of November 21, 2018.
(Part 3, as amended, entered into force on June 9, 2009 by Moscow City Law No. 15 dated May 27, 2009, applies to legal relations that arose from January 1, 2009.

4.1) the clause was additionally included from February 28, 2018 by Moscow City Law No. 4 of February 21, 2018, and applies to legal relations that arose from January 1, 2018; no longer in force on January 1, 2019 - Moscow City Law No. 4 of February 21, 2018;

5) the clause was additionally included from March 9, 2013 by Moscow City Law No. 6 of February 6, 2013, and applies to legal relations that arose from January 1, 2013; no longer in force on January 1, 2016 - Moscow City Law of October 7, 2015 N 51.

6) part 1.2 of this article;
(The clause was additionally included from January 1, 2015 by Moscow City Law of November 26, 2014 N 56)

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From January 1, 2021, by the Moscow City Law of May 17, 2018 No. 13, clause 6.1 of part 3 of this article is declared invalid.
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6.1) part 1.3 of this article;
(The clause was additionally included on May 22, 2018 by Moscow City Law No. 13 dated May 17, 2018, and applies to legal relations that arose from August 1, 2015)

7) part 1.4 of this article.
(The clause was additionally included from January 1, 2016 by Moscow City Law of November 25, 2015 N 65)

8) part 1.5 of this article;
Law of the city of Moscow dated April 13, 2016 N 14, applies to legal relations arising from January 1, 2015 and expires from January 1, 2025)

9) part 1.6 of this article;
(The clause was additionally included from April 15, 2016 by Moscow City Law No. 14 of April 13, 2016, applies to legal relations that arose from January 1, 2016 and becomes invalid from January 1, 2026)

10) part 1.7 of this article.
(The clause was additionally included on November 29, 2018 by Moscow City Law No. 26 dated November 21, 2018, and applies to legal relations that arose from January 1, 2018)

4. The right to apply tax benefits established by this article (except for the benefits provided for in paragraphs 27 and 32 of part 1 and parts 1.4 and 1.6 of this article) arises (terminates) from the first day of the quarter following the quarter in which the implementation (terminates) be met) the conditions for their use.
(Part additionally included from January 1, 2018 by Moscow City Law No. 45 of November 29, 2017; as amended, put into effect on May 22, 2018 by Moscow City Law No. 13 of May 17, 2018, applies to legal relations arising from January 1 2018.

Article 4.1. Tax benefits in relation to real estate objects, the tax base for which is determined as their cadastral value

1. The tax base is reduced by the cadastral value of 300 square meters. meters of area of ​​real estate per taxpayer in relation to one object at the taxpayer’s choice, while simultaneously meeting the following conditions:

1) the taxpayer-organization is a small business entity;

2) the taxpayer-organization is registered with the tax authorities for at least three calendar years preceding the tax period in which the tax base is subject to reduction;

3) for the previous tax period, the average number of employees of the taxpayer specified in paragraphs 1 and 2 of this part was at least 10 people and the amount of revenue from the sale of goods (work, services) per employee was at least 2 million rubles.

2. Taxpayers shall pay a tax in the amount of 25 percent of the tax amount calculated in relation to premises located in administrative and business centers and shopping centers (complexes) used:

1) taxpayers for carrying out educational activities and (or) medical activities;

2) scientific organizations carrying out research and development work at the expense of budget funds, funds of the Russian Foundation for Basic Research and the Russian Fund for Technological Development, provided that these funds constitute at least 30 percent of all income received by the scientific organization in the reporting period ( tax period.

2.1. The tax base is reduced by the cadastral value of the area of ​​the taxable object used by the taxpayer to accommodate workplaces for employees supporting its production activities, applying a coefficient of 0.75 to the specified cadastral value, while simultaneously meeting the following conditions:
(Paragraph as amended, put into effect on January 1, 2019 by Moscow City Law No. 26 dated November 21, 2018.

1) the clause became invalid as of January 1, 2019 - Moscow City Law of November 21, 2018 N 26;

2) the area used by the taxpayer to accommodate workplaces for employees supporting its production activities is located in a non-residential building (structure, structure) located on land plots, the type of permitted use of which provides only for the placement of industrial and (or) production facilities and (or) administrative buildings (buildings, structures) of industry, logistics, food supply, sales and procurement of industry;
(Clause as amended, put into effect on January 1, 2019 by Moscow City Law No. 26 dated November 21, 2018.

3) based on the results of the latest measures to determine the type of actual use, carried out from January 1 of the year preceding the tax period for which the tax benefit was declared, to June 30 of the year of the specified tax period, it was established that at least 20 percent of the total area of ​​the building (structure, structure) ), located on the land plots specified in paragraph 2 of this part, or on land plots adjacent to them, is used by the taxpayer to carry out its production activities. In this case, the specified building (structure, structure) or premises in it are owned by the taxpayer or assigned to him with the right of economic management;
(Clause as amended, entered into force on January 1, 2017 by Moscow City Law of November 23, 2016 N 36; as amended by Moscow City Law of November 21, 2018 N 26.

4) the clause was additionally included from January 1, 2017 by Moscow City Law No. 36 of November 23, 2016; no longer in force on January 1, 2019 - Moscow City Law of November 21, 2018 No. 26.
(Part additionally included from January 1, 2015 by Moscow City Law of November 26, 2014 N 56)

2.1.1. For the purpose of applying Part 2.1 of this article, the size of the area of ​​the taxable object used by the taxpayer to accommodate the workplaces of employees supporting its production activities is determined based on the results of the latest measures to determine the type of actual use, carried out from January 1 of the year preceding the tax period for which the tax was declared. benefit, until June 30 of the year of the specified tax period. If the results of these measures do not contain information about the availability of workplaces for workers providing production activities, the taxpayer has the right to provide other documents confirming the size of the area of ​​the taxable object used by the taxpayer to accommodate the specified workplaces in the reporting (tax) period for which the tax benefit was claimed .
Law of the city of Moscow dated November 21, 2018 N 26)

2.2. The tax base is reduced by the cadastral value of the minimum room area of ​​a hotel, increased by a factor of 2, located in a building (structure, structure) owned by the taxpayer or premises in a building (structure, structure), if, as of January 1 of the tax period, there is a certificate issued by an accredited organization assignment to the hotel of a category provided for by the classification system of hotels and other accommodation facilities. The minimum area of ​​a hotel's room capacity is determined in accordance with the requirements for the minimum area of ​​rooms for the corresponding category of hotel, established by the authorized federal executive body. If the minimum room area of ​​a hotel located in a building (structure, structure) or premises in a building (structure, structure) owned by the taxpayer, increased by a factor of 2, exceeds the total area of ​​such a building (structure, structure) or such premises, then the tax base is reduced by the amount of the cadastral value of the total area of ​​the building (structure, structure) or premises in the building (structure, structure) in which the hotel is located.
(Part additionally included from May 8, 2015 by Moscow City Law No. 14 of April 1, 2015, applies to legal relations that arose from January 1, 2015 and expires from January 1, 2020)
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In 2015, the provisions of Part 2.2 of Article 4.1 of this Law apply to buildings (structures, structures) owned by the taxpayer or premises in the building (structure, structure) in which the hotel is located, if available as of the date of entry into force of the Moscow City Law of April 1, 2015 year N 14 by virtue of a certificate issued by an accredited organization assigning the hotel a category provided for by the classification system of hotels and other accommodation facilities.
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2.3. Taxpayers pay a tax in the amount of 25 percent of the calculated tax amount in relation to buildings (structures, structures) specified in paragraph 1 of Article 1.1 of this Law, if, based on the results of the latest measures to determine the type of actual use carried out from January 1 of the year preceding the tax period, for which declared a tax benefit, by June 30 of the year of the specified tax period, it was established that less than 20 percent of their total area is used to accommodate offices and related office infrastructure and (or) retail facilities, and (or) public catering facilities, and (or) facilities household services. The tax benefit established by this part cannot be applied simultaneously with other tax benefits established by this article.
(Part additionally included from May 15, 2015 by Moscow City Law No. 22 dated May 13, 2015, applies to legal relations arising from January 1, 2015 and becomes invalid from January 1, 2020; as amended, entered into force on April 15, 2016 Moscow City Law No. 14 of April 13, 2016 applies to legal relations that arose from January 1, 2016.
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In 2015, the provisions of Part 2.3 of Article 4.1 of this Law apply to buildings (structures) specified in paragraph 1 of Article 1.1 of this Law, based on the results of determining the type of actual use of which, before July 1, 2015, it is established that less than 20 percent of the total area of ​​such buildings (buildings, structures) is used to accommodate offices and related office infrastructure and (or) retail facilities, and (or) public catering facilities, and (or) consumer services facilities.
____________________________________________________________________

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From January 1, 2021, by the Moscow City Law of June 24, 2015 No. 29, part 2.4 of this article is declared invalid.
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2.4. In relation to real estate objects owned by trade unions, their associations, the tax base is reduced by the cadastral value of the area of ​​the taxable object not leased or leased to third parties (with the exception of trade unions, their associations and institutions created by them ) and used by the taxpayer to perform its statutory tasks, using a coefficient of 0.75.
(Part 2.4 was additionally included on July 1, 2015 by Moscow City Law No. 29 of June 24, 2015; as amended by Moscow City Law No. 13 dated May 17, 2018, applies to legal relations that arose from 1 January 2016.

2.5. Organizations are exempt from paying tax in relation to real estate objects specified in paragraph 4 of Article 1.1 of this Law, acquired on the basis of a lifelong maintenance agreement with a dependent or a transfer agreement in connection with the relocation of citizens to social residential buildings and assigned to these organizations on the right of economic management.
(Part additionally included from April 15, 2016 by Moscow City Law No. 14 of April 13, 2016, applies to legal relations arising from January 1, 2016 and becomes invalid from January 1, 2026)

2.6. In relation to real estate objects owned by unitary enterprises or legal entities in the authorized capital of which the share of participation of the Russian Federation exceeds 50 percent, the tax base is reduced by the cadastral value of the area of ​​the taxable object used in cinematography, using a coefficient of 0.97. The size of the area of ​​the taxable object used in cinematography is determined based on the results of the latest measures to determine the type of actual use, carried out from January 1 of the year preceding the tax period for which the tax benefit was declared, to June 30 of the year of the specified tax period.
(Part additionally included from November 30, 2017 by Moscow City Law of November 29, 2017 N 45)
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When determining the tax base for 2017, the provision provided for in paragraph 2.6 of Article 4.1 of this Law is applied if there are results of the latest measures to determine the type of actual use carried out from January 1, 2017 to June 30, 2018
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2.7. All-Russian public organizations carrying out statutory activities in organizing the training and participation of disabled athletes in the Paralympic Games are exempt from paying taxes in respect of non-residential buildings (structures, structures) and premises in them used by such organizations to carry out the specified activities.
(Part additionally included from November 29, 2018 by Moscow City Law No. 26 dated November 21, 2018, applies to legal relations arising from January 1, 2017)

2.8. The tax base is reduced by the cadastral value of 50 square meters. meters of real estate property not leased or hired to third parties, per one disabled employee for organizations employing the labor of disabled people, if the average number of disabled people among their employees for tax and (or) reporting periods is at least 50 percent, and their share in the wage fund is at least 25 percent in relation to the property used by them for the production and (or) sale of goods, works and services. This benefit does not apply to organizations engaged in the sale of brokerage and other intermediary services, production and (or) sale of excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation. When determining the total number of disabled people, the average number of employees does not include disabled people working part-time, contracting and other civil contracts.
(Part additionally included from January 1, 2019 by Moscow City Law of November 21, 2018 N 26)

3. Tax benefits established by Article 4 of this Law apply to real estate objects, the tax base for which is determined as their cadastral value, unless otherwise provided by this Law.
(Part as amended, put into effect on January 1, 2016 by Moscow City Law No. 65 dated November 25, 2015.

4. The right to apply tax benefits established by this article arises (terminates) from the first day of the quarter following the quarter in which the conditions for their application are met (cease to be met). If, based on the results of the latest measures to determine the type of actual use of real estate objects, carried out from January 1 of the year preceding the tax period for which the tax benefit was declared, to June 30 of the year of the specified tax period, the type of actual use of real estate objects provided for in parts 2.1 has been established, 2.3 and 2.6 of this article, then the conditions for the application of these benefits in terms of determining the type of actual use of real estate objects are considered to be met as of January 1 of the year for which the tax benefit was declared.

Article 6. Final provisions

1. This Law comes into force on January 1, 2004, but not earlier than one month from the date of its official publication.

2. From the date of entry into force of this Law, the following shall cease to be in force:

1) Moscow City Law of March 2, 1994 N 2-17 “On rates and benefits for enterprise property tax”;

2) Moscow City Law No. 6 of February 21, 1996 “On Amendments to Moscow City Law No. 2-17 of March 2, 1994 “On Rates and Benefits for Enterprise Property Tax”;

3) Moscow City Law No. 12 of June 4, 1997 “On introducing amendments and additions to Moscow City Law No. 2-17 of March 2, 1994 “On rates and benefits for enterprise property taxes”;

4) Law of the city of Moscow dated December 10, 1997 N 52 “On introducing an amendment to the Law of the city of Moscow dated March 2, 1994 N 2-17 “On rates and benefits for enterprise property tax”;

5) Moscow City Law No. 16 of July 15, 1998 “On introducing an amendment to the Moscow City Law of March 2, 1994 No. 2-17 “On rates and benefits for enterprise property taxes”;

6) Law of the city of Moscow dated July 5, 2000 N 18 “On introducing amendments and additions to the Law of the city of Moscow dated March 2, 1994 N 2-17 “On rates and benefits for enterprise property taxes”;

Taxes on real estate in Russia are regulated by the Tax Code of the Russian Federation. The Tax Code is constantly in a state of development and dynamically changing. On average, more than 10 changes are made to it annually in accordance with new federal laws, as well as definitions and decisions of the Constitutional Court of the Russian Federation. The rules for determining the tax base of real estate and the tax rate on real estate of organizations are changing.

Real estate tax for legal entities/organizations in 2016

The tax on real estate of legal entities is regulated by Chapter 30 “Property Tax of Organizations” and Chapter 31 “Land Tax” of the Tax Code of the Russian Federation. According to Chapter 30, the objects of taxation for an organization are real estate, which is accounted for on the balance sheet of a legal entity as fixed assets. The tax on land plots and other natural resources is regulated by Chapter 31.

The main changes in the taxation of real estate from January 1, 2014 are related to amendments to the Federal Law of July 24, 2007 N 221-FZ “On the State Real Estate Cadastre” in the Russian Federation.

1. Real estate tax from cadastral value in 2016

Article 378.2 was introduced into the Tax Code of the Russian Federation. "Features of determining the tax base, calculation and payment of tax in relation to individual real estate objects." In accordance with this article, the tax base is changed from the average annual value of property to the cadastral value of real estate as of January 1 of the tax period for individual objects.

From January 1, 2014, the tax base for the following commercial real estate was changed:

• Office property tax
  Business centers and office buildings, administrative buildings, administrative and business complexes, commercial buildings, offices and office premises.
• Commercial real estate tax
  Shopping centers and complexes, retail facilities, public catering facilities (restaurants, cafes, canteens, etc.), consumer service premises

The building belongs to these types of real estate under the following conditions: the actual use of the building in accordance with the cadastral passport (use of at least 20 percent of its total area) and (or) the land plot on which the building is located has the corresponding type of permitted use.

In each subject of the Russian Federation, the authorized executive body, no later than the 1st day of the next tax period, appoints a list of real estate objects in relation to which the tax base is determined as the cadastral value and tax rates for them.

The established tax rate for this real estate and non-residential premises cannot exceed the following values:

• for the federal city of Moscow: in 2014 - 1.5 percent, in 2015 - 1.7 percent, in 2016 and subsequent years - 2 percent;
• for other constituent entities of the Russian Federation: in 2014 - 1.0 percent, in 2015 - 1.5 percent, in 2016 and subsequent years - 2 percent.

In fact, the tax rate for real estate, which is determined based on the cadastral value for the city of Moscow, is: in 2014 - 0.9%, in 2015 - 1.2%, in 2016 - 1.3%, in 2017 - 1.4%, in 2018 - 1.5%. If the property meets a number of criteria, a coefficient of 0.1 may be applied to the tax rate. For other property the rate is 2.2%.

The tax and advance payments of the tax are subject to payment to the budget at the location of the real estate or non-residential premises.

For owners of such commercial real estate, the Swiss appraisal company Swiss Appraisal recommends using the service to challenge the cadastral value of real estate and non-residential premises to reduce tax. 2. Tax on land and land plots in 2016

Land plots located within municipalities or cities of federal significance (Moscow and St. Petersburg), on the territory of which the tax has been introduced, are subject to taxation.

The tax base for land plots is the cadastral value as of January 1 of the year, which is the tax period or the date of registration of such a land plot for cadastral registration.

Tax rates on land plots are established by representative bodies of municipalities or cities of federal significance (Moscow and St. Petersburg) and cannot exceed:

• 0.3% of cadastral value for:
  • Agricultural land
  • Land plots for housing stock and engineering infrastructure facilities or acquired (provided) for housing construction
  • Land for gardening, vegetable farming or livestock farming, as well as summer cottage farming
  • Land plots limited in circulation in accordance with the law
• 1.5% of the cadastral value for other land plots

For owners and tenants of land and land plots, the appraisal company Swiss Appraisal recommends using

Calculation of property tax always raises many questions among accountants, as it has a lot of nuances. Which objects are taxed at the average annual value, and which are subject to taxation at the cadastral value, how to calculate the tax and report on it? All these questions are covered in our article.

Who pays property tax

The Tax Code of the Russian Federation obliges all organizations that have property recognized as an object of taxation to pay property tax (Clause 1, Article 373 of the Tax Code of the Russian Federation). These include Russian and foreign companies with and without representative offices in the Russian Federation, but owning property here.

Companies that operate under the simplified tax system must also pay property tax. True, not always. We are talking only about those situations when a simplified company owns real estate, the tax base for which is determined as their cadastral value. At the same time, in relation to property for which the tax base is determined as the average annual value, there is no need to pay tax (clause 2 of Article 346.11 of the Tax Code of the Russian Federation).

If the cadastral value of a building is determined, but in relation to a specific premises it is not indicated, then the tax base in relation to the premises is determined as the share of the cadastral value of the building in which it is located, corresponding to the area of ​​the premises in the total area of ​​the building.

Moreover, if a particular building is not included in the specified list, then the tax base is determined as the average annual value of the property. This is confirmed by the Ministry of Finance of the Russian Federation (letter dated June 17, 2015 No. 03-05-05-01/35000).

It should be noted that the cadastral value of real estate may change during the calendar year. The fact is that in the period between the work on the state cadastral valuation, changes in market conditions and methodological approaches to determining the cadastral value are possible.

In addition, the basis for revising the cadastral valuation results is the unreliability of information about the property used in determining its cadastral value. This may cause a change in the cadastral value of the property being assessed, both downwards and upwards.

Federal Law No. 135-FZ dated July 29, 1998 establishes that in case of disagreement with the cadastral value results, they can be challenged. Both companies and authorities can do this.

From what moment must the taxpayer apply the changed cadastral value of the property? If the indicated value is adjusted due to an error identified, then the new value can be applied starting from the tax period in which the erroneously determined cadastral value was applied.

If this indicator was changed in connection with the adoption of a decision by the relevant commission or a judicial act, then the updated cadastral value must be taken into account starting from the tax period in which the application for revision of the cadastral value was submitted, but not earlier than the date of entry into the Unified State Register of Real Estate cadastral value, which was the subject of dispute.

Deadlines for paying property taxes

The tax period is a calendar year. The reporting periods are the first quarter, six months and nine months of the calendar year. Although the tax is regional, subjects do not have the right to set their own reporting periods different from those specified in the Tax Code. The property tax rate is set by regional authorities. However, it cannot exceed 2.2 percent.

The deadlines for an organization to pay property tax are as follows:

• until April 30 - I quarter;
• until July 30 - half a year;
• until October 30 - 9 months;
• until January 30 - one year.

Property tax reporting

If a company has property that is subject to tax, then it is required to report it to the Federal Tax Service. Form for KND 1152026 - Tax return for property tax (Order of the Federal Tax Service dated November 5, 2013 No. ММВ-7-11/478@). Property tax reporting must be submitted even if all fixed assets have been depreciated (letter of the Federal Tax Service of the Russian Federation dated 02/08/2010 No. 3-3-05/128).

The exception is a zero declaration; it does not need to be submitted (letter of the Ministry of Finance of the Russian Federation dated February 28, 2013 No. 03-02-08/5904).

Organizations submit a declaration only at the end of the year. Deadline - no later than March 30 of the year following the expired tax period (clause 3 of Article 386 of the Tax Code of the Russian Federation). On a quarterly basis, companies are required to provide the inspectorate with a calculation of advance payments for property taxes. This must be done no later than 30 calendar days from the end of the corresponding reporting period.

When preparing the title page of the reporting in 2017, you need to pay attention to filling out the field “Code of the type of economic activity according to the OKVED classifier”. The procedure for filling out reports requires indicating in this line the code of the type of economic activity according to the OKVED classifier in accordance with the All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2001. However, this classifier has become invalid since 01/01/2017. The fact is that by Order of Rosstandart dated January 31, 2014 No. 14-st, OKVED2 was put into effect, which applies to legal relations that arose from January 1, 2014, with the establishment of a transition period until January 1, 2017. Despite this, no adjustments have been made to the procedure for filling out tax reporting on property.

Therefore, the question arises: what codes must be indicated when submitting updated tax reports for previous reporting (tax) periods in 2017 - according to the All-Russian Classifier of Types of Economic Activities OK 029-2001 or OKVED2?

Webinars for accountants at Kontur.School: changes in legislation, features of accounting and tax accounting, reporting, salaries and personnel, cash transactions. Elena Popova,

State Advisor to the Tax Service of the Russian Federation, 1st rank

The article contains examples of calculating property taxes.

Calculation procedure

When calculating property tax, use the following algorithm:
1) determine what property needs to be taxed;
2) check whether benefits can be applied;
3) determine the basis for calculating the tax;
4) find out at what rates the tax is calculated;
5) calculate the amount of tax payable to the budget.

What to tax on property

As a general rule, Russian organizations pay tax on property that is reflected in accounting as part of fixed assets. These can be those objects that belong to the organization as property rights, and those received for temporary possession, use, disposal, as well as for trust management or joint activities. For example, tax on leased property is usually paid by the person on whose balance sheet it is recorded. And this can be either the lessor or the lessee.

A special procedure is provided only for real estate objects, the tax base for which is the cadastral value. Firstly, property tax must be paid on residential buildings, even if these objects are not reflected in the accounting as part of fixed assets. And secondly, if “cadastral” objects are not transferred to trust management or concession, only their owners or organizations that own this property with the right of economic management must pay property tax for them.

All this follows from the provisions of paragraph 1 of Article 374, subparagraph 3 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

Objects on which taxes must be paid include both movable and immovable property. True, with certain reservations.

There are two categories of fixed assets on which you do not need to pay tax.

First category- This is preferential property. Reference tables on federal benefits (they apply to everyone) and regional benefits (for facilities in certain territories) will help you figure out what benefits you can use.

Second category– this is property that is not recognized as an object of taxation. For example, these are fixed assets included in the first or second depreciation group according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. The full list is in paragraph 4 of Article 374 of the Tax Code of the Russian Federation.

Exclude preferential property from calculating the tax base, but it must still be indicated in the declaration or calculation of advance payments. First, include the value of the preferential property in column 3 of section 2 of the declaration, and then reflect it separately in column 4 of section 2. Property that is not recognized as an object of taxation (specified in subparagraphs 1–8 of paragraph 4 of article 374 of the Tax Code of the Russian Federation) in columns 3 and 4 does not need to be reflected. However, fixed assets included in the first or second depreciation group according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, must be reflected on line 210 of section 2 of the calculation of advance payments and on line 270 of section 2 of the declaration.

The composition of taxation objects for foreign organizations with a permanent establishment in Russia is similar to that provided for Russian organizations. They are required to keep records of fixed assets according to the rules of Russian accounting, that is, in accordance with PBU 6/01. This procedure is established by paragraph 2 of Article 374 of the Tax Code of the Russian Federation.

Foreign organizations that do not have a permanent representative office in Russia are taxed only on real estate located on the territory of Russia (clause 3 of Article 374 of the Tax Code of the Russian Federation).

accounting from the company TopAccountant.

The tax base

Determine the basis for calculating property tax separately for the following property:

• located at the location of the head office of a Russian organization or permanent representative office of a foreign one;
• each separate division with a separate balance sheet;
• outside the location of the organization (separately for each facility);
• part of the Unified Gas Supply System;
• the tax on which is calculated based on the cadastral value;
• taxed at different tax rates;
• involved under a simple or investment partnership agreement;
• transferred into trust or acquired under such an agreement;
• when executing concession agreements.

This follows from the provisions of paragraph 1 of Article 376, Articles 377, 378, 378.1 and 378.2 of the Tax Code of the Russian Federation.

A special procedure for determining the tax base applies to real estate located on the territory of several constituent entities of the Russian Federation (pipelines, electrical networks, railways, etc.). In this case, determine the tax base separately. That is, the share of the tax base that relates to a particular region should be calculated in proportion to the part of the cost of the object located in the corresponding region. This is stated in paragraph 2 of Article 376 of the Tax Code of the Russian Federation.

The procedure for determining the tax base for organizations that have transport infrastructure facilities on their balance sheets has some specific features. They have the right to reduce the property tax base by the cost of completed capital investments in construction, modernization and reconstruction:

• navigable hydraulic structures located on the inland waterways of Russia. For example, locks, ship lifts;
• port hydraulic structures. For example, breakwaters, piers, berths, etc.;
• air transport infrastructure structures, with the exception of centralized aircraft refueling systems and the cosmodrome. For example, structures and equipment at airports.

When calculating property tax, the listed types of capital investments that are included in the book value of the named objects or taken into account as fixed assets starting from January 1, 2010 are not taken into account. In this case, the period of commissioning of the facility itself that has undergone reconstruction or modernization - before or after January 1, 2010, does not matter.

This follows from the provisions of paragraph 6 of Article 376 of the Tax Code of the Russian Federation and letters of the Ministry of Finance of Russia dated June 25, 2013 No. 03-05-05-01/23974 and the Federal Tax Service of Russia dated June 24, 2011 No. ZN-4-11/10123.

When determining the composition of transport infrastructure facilities, capital investments in which reduce the tax base, be guided by industry regulations. For example:

• in relation to air transport - the Air Code of the Russian Federation, Law of January 8, 1998 No. 10-FZ;
• in relation to hydraulic structures - by laws of July 21, 1997 No. 117-FZ and of November 8, 2007 No. 261-FZ.

Such clarifications are contained in the letter of the Ministry of Finance of Russia dated October 25, 2011 No. 03-05-04-01/37.

How to calculate the tax base

The tax base for property tax can be:

1) cadastral value - for calculating tax on the following objects:

• administrative, business and shopping centers or complexes, as well as individual premises in them. These include buildings that are intended (actually used) for the simultaneous placement of offices, retail facilities, public catering and consumer services (clause 4.1 of Article 378.2 of the Tax Code of the Russian Federation);
• non-residential premises, which, according to technical documentation, are intended to accommodate offices, retail facilities, catering or consumer services, as well as premises that are actually used for these purposes. That is, when the listed objects occupy at least 20 percent of the total area of ​​the premises;
• any real estate objects of foreign organizations that do not have permanent representative offices in Russia;
• any real estate objects of foreign organizations that are not used in the activities of permanent missions in Russia;
• residential buildings or premises (including those that are not included on the balance sheet as fixed assets);

2) the average annual value of property (when calculating advance payments, the average value of property for the first quarter, six months or nine months is used) - to calculate the tax on all other objects.

The decision to calculate property tax based on the cadastral value of real estate is made by the authorities of the constituent entities of the Russian Federation and formalized by law. To do this, the results of the cadastral valuation of real estate are first approved - without this, regional authorities have no right to pass laws. Moreover, they must approve and publish in advance lists of specific real estate objects, indicating their cadastral numbers and addresses at which the tax should be determined based on the cadastral value. If a complete set of regional documents has not been prepared by the beginning of the next tax period, the property tax for this period must be calculated based on the average annual (average) value of the property. However, after the new procedure comes into force, a return to the previous rules for determining the tax base will not be possible.

Such rules are established by Articles 375 and 378.2 of the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated November 29, 2013 No. 03-05-07-08/51796 and the Federal Tax Service of Russia dated October 31, 2013 No. BS-4-11/19535.

The table will help you find out in which regions the new procedure applies and to what property it applies.

We will calculate all your taxes, help you reduce and pay, check out Outsourced accounting from the company TopAccountant.

Average (average annual) property value

When calculating the average value of property for the reporting period, use the formula:

When calculating the average annual value of property for the tax period, use the formula:

Determine the residual value of the property using the formula:

Determine the residual value of the property using accounting data.

When determining the residual value of fixed assets at the end of the year, take into account transactions that influence the formation of this indicator and are reflected in accounting during December 31. From the residual value, exclude the amount of estimated liabilities for the liquidation of fixed assets and environmental restoration (if such costs were included in the initial cost when registering the object).

Such rules are established by paragraph 3 of Article 375 and paragraph 4 of Article 376 of the Tax Code of the Russian Federation and are explained in the letter of the Ministry of Finance of Russia dated July 14, 2010 No. 03-05-05-01/26.

An example of determining the average (average annual) value of property for calculating property tax.

The organization operates throughout the full calendar year.

According to accounting data, the residual value of fixed assets recognized as objects of property tax for Alpha LLC is:

• as of March 1 – RUB 5,800,000;
• on May 1 – 5,700,000 rubles;
• as of June 1 – RUB 5,650,000;
• as of July 1 – RUB 5,500,000;
• as of August 1 – RUB 5,450,000;
• as of September 1 – RUB 5,400,000;
• as of October 1 – RUB 5,350,000;
• as of November 1 – RUB 5,200,000;
• as of December 1 – RUB 5,150,000;
• as of December 31 (including transactions reflected in accounting during December 31) – RUB 5,100,000.

The average property value for the first quarter is:
(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000): (3 + 1) = RUB 5,875,000

The average property value for the first half of the year was:
(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000 + RUB 5,700,000 + RUB 5,650,000 + RUB 5,500,000) : (6 + 1) = 5 RUR 764,285

The average property value for nine months was:
(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000 + RUB 5,700,000 + RUB 5,650,000 + RUB 5,500,000 + RUB 5,450,000 + 5 400,000 rub. + 5,350,000 rub.) : (9 + 1) = 5,655,000 rub.

(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000 + RUB 5,700,000 + RUB 5,650,000 + RUB 5,500,000 + RUB 5,450,000 + 5 400,000 rub. + 5,350,000 rub. + 5,200,000 rub. + 5,100,000 rub.) : (12 + 1) = 5,538,462 rub.

Situation:Do differences in the value of fixed assets according to accounting data and data from an independent appraiser affect the determination of the tax base for property tax? The organization conducted an expert assessment of its property to obtain a bank loan

No, they don't.

An organization is not required to reflect in its accounting the results of an independent assessment of its property. This will have to be done only if an independent appraiser was hired to revaluate the property. When the decision to revaluate is fixed in the accounting policy. If such a decision is not made, the assessment results will not have any impact on the calculation of property taxes.

If an organization revaluates all fixed assets or a separate group of them with the involvement of an independent appraiser, then property tax will need to be calculated based on the residual value of fixed assets taking into account revaluations.

In all other cases, the assessment of property by an independent expert will not affect the accounting.

This follows from paragraph 15 of PBU 6/01 and paragraph 3 of Article 375 of the Tax Code of the Russian Federation.

Situation: from what point to calculate property tax it is necessary to increase the initial cost of a fixed asset (building) after its reconstruction

Take into account the increased initial cost of the object from the 1st day of the month following the completion of reconstruction.

The initial cost of fixed assets for calculating property tax must be determined according to accounting rules, in which the initial cost of the reconstructed fixed asset increases after completion of the reconstruction. Thus, the average annual value of the property will be affected by the results of reconstruction from the 1st day of the month following the completion of reconstruction.

This conclusion follows from paragraph 3 of Article 375, paragraph 4 of Article 376 of the Tax Code of the Russian Federation and paragraph 42 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91N.

An example of calculating property tax when reconstructing a building

Alpha LLC owns the production building. Its initial cost is 15,000,000 rubles. Useful life - 18 years (216 months, seventh depreciation group). The tax on this building is paid based on the average (average annual) cost. In both accounting and tax accounting, property in Alpha is depreciated linearly, and bonus depreciation is not applied. In the region where Alpha is registered and the building is located, the property tax rate is set at 2.2 percent.

Monthly depreciation rate for the building:
0.46296% (1: 216 months × 100).

Monthly depreciation is:
RUR 69,444 (RUB 15,000,000 × 0.46296%).

The building was in operation for eight years until March of this year. That is, March was the 97th month of operation. It was decided to carry out reconstruction. In April, the building was put into operation after reconstruction. Its useful life has not changed, but the initial cost has been increased to 16,000,000 rubles. That is, the cost of reconstruction amounted to 1,000,000 rubles.

In April, the building continued to be depreciated. The total service life at the beginning of May was 98 months.

Starting in May, the building is depreciated taking into account changes in the original cost. Therefore, the monthly depreciation rate is:
0.84746% (1: 118 months × 100).

To calculate monthly depreciation, the accountant determined the residual value of the building at the beginning of May (including reconstruction costs and minus depreciation accrued in April at the previous rate):
RUR 9,194,488 ((RUB 15,000,000 + RUB 1,000,000) – 98 months × RUB 69,444).

Based on these data, the accountant determined the monthly depreciation amount that will reduce the cost of the reconstructed building starting in May:
RUB 77,920 (0.84746% × RUB 9,194,488).

To calculate advance payments for the first quarter and for the first half of the year, the accountant calculated the average cost. For this purpose, the residual value of the property was determined at the beginning of the year, at the beginning of each month within the reporting period and at the beginning of the month immediately following it.

The average cost for the first quarter was:

RUB 8,368,098 ((RUB 8,472,264 + RUB 8,402,820 + RUB 8,333,376 + RUB 8,263,932) : 4 months).

RUB 46,025 (RUB 8,368,098 × 2.2%: 4).

The average cost for the half year was:
RUB 8,688,865 ((RUB 8,472,264 + RUB 8,402,820 + RUB 8,333,376 + RUB 8,263,932 + RUB 9,194,448 + RUB 9,116,568 + RUB 9,038,648) : 7 months).

The advance payment for the half-year amounted to:
RUB 47,789 (RUB 8,688,865 × 2.2%: 4).

Situation: from what point on when calculating property tax do you need to take into account objects included in fixed assets (income investments in material assets) on the 1st day of the current month

Such objects should be included in the calculation of the average property value starting from the next month.

The fact is that when determining the average value of property for calculating property tax for the reporting period, the indicators of the residual value of fixed assets are taken into account on the 1st day of each of four months - three reporting periods and one more following it. These data are generated in the manner established for accounting and reporting. This is provided for in paragraph 3 of Article 375 and paragraph 4 of Article 376 of the Tax Code of the Russian Federation.

According to this procedure, you need to take into account information about those business transactions that were carried out before 00 hours 00 minutes of the specified dates. That is, at the beginning of the day without taking into account the transactions that took place during it. Therefore, for example, if fixed assets were capitalized on March 1, when calculating the average value of property, information about them is taken into account as of April 1. The exception is fixed assets purchased in December. They must be included in the calculation of the tax base from the month of registration.

This procedure follows from paragraph 4 of Article 376 of the Tax Code of the Russian Federation, paragraph 12 of PBU 4/99 and letter of the Ministry of Finance of Russia dated December 16, 2011 No. 03-05-05-01/97.

Situation: by how many months the amount of the residual value of fixed assets must be divided when calculating property tax. The organization was created (liquidated) in the middle of the year

Divide the average annual residual value of the property by 13 months.

The procedure for determining the average annual value of fixed assets for calculating property tax does not depend on the time of creation or liquidation of the organization. Therefore, the general rule is applied: the amount of the residual value of the property at the beginning, each month and at the end of the year is divided by 12 months plus one more. This procedure is established by paragraph 4 of Article 376 of the Tax Code of the Russian Federation.

There is one exception to this rule. It is made for organizations created between December 1 and December 31. The first tax period for property tax for them will be only the next calendar year. This is explained by the fact that the amount of tax for the year is calculated based on the average annual value of the property, and not on the average for the actual period of activity of the organization. The possibility of calculating property tax for the period from December 1 of the year of establishment of the organization to December 31 of the following year is not provided for by Chapter 30 of the Tax Code of the Russian Federation. The property tax return form also does not allow you to complete it 13 months in advance.

Such clarifications are in the letter of the Ministry of Finance of Russia dated December 30, 2004 No. 03-06-01-02/26.

The same procedure applies when reorganization occurs in the middle of the year. This is indicated in the letter of the Ministry of Finance of Russia dated February 24, 2012 No. 07-02-06/28.

An example of determining the average annual cost of fixed assets for calculating property tax.

The organization operates during an incomplete calendar year

Alpha LLC was created on July 10. According to accounting data, the residual value of fixed assets recognized as objects of property tax is equal to:

• as of August 1 – 6,000,000 rubles;
• as of September 1 – RUB 5,950,000;
• as of October 1 – RUB 5,800,000;
• as of November 1 – RUB 5,750,000;
• as of December 1 – RUB 5,700,000;
• as of December 31 (including transactions reflected in accounting during December 31) – RUB 5,650,000.

The average property value for nine months is:
(6,000,000 rub. + 5,950,000 rub. + 5,800,000 rub.): (9 + 1) = 1,775,000 rub.

The average annual property value for the year was:
(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,700,000 + RUB 5,700,000 + RUB 5,650,000) : 12 + 1) = RUB 2,680,769

Cadastral value of property

For some types of real estate, the tax must be calculated based on its cadastral value at the beginning of the year. This is stated in paragraph 2 of Article 375 of the Tax Code of the Russian Federation.

Lists of real estate objects (except residential premises), for which the tax base is the cadastral value, are approved (specified) by regional authorities and posted on the official websites of governments (heads of administrations, governors, authorized departments) of the constituent entities of the Russian Federation. On these same sites you can find the cadastral value of real estate to calculate the tax on a particular property. For example, in the Moscow region, the results of cadastral valuation of real estate were approved by order of the Ministry of Property of the Moscow Region dated November 28, 2013 No. 1499 and posted on the website of this department.

In addition, you can find out the cadastral value of a property on the Rosreestr website (www.rosreestr.ru) in the “Reference information on real estate online” section. This electronic service allows you to search by three parameters: cadastral number of the object, conditional number or address. You can also contact the territorial office of Rosreestr by mail or via the Internet with a request to provide information on the cadastral value of a particular object. Such certificates are issued free of charge at the request of any person. This follows from the provisions of paragraph 13 of Article 14 of the Law of July 24, 2007 No. 221-FZ and the letter of the Ministry of Finance of Russia of March 3, 2014 No. 03-05-05-01/8876.

Residential buildings and residential premises are not included in the lists. You pay the tax on these objects (based on the cadastral value) on the basis of subparagraph 4 of paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation, but taking into account the requirements of the relevant regional law. Similar clarifications are in letters of the Ministry of Finance of Russia dated December 29, 2015 No. 03-05-06-04/77139, dated September 16, 2015 No. 03-05-05-01/53061.

Attention: “cadastral” real estate objects erroneously or unlawfully included in regional lists must be excluded from them

If a property included in the list does not meet the criteria of paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation, the organization that owns such property has the right to challenge the decision of the regional authorities. To do this you need to go to court. If the court rules in favor of the organization, the disputed object will be removed from the list from the beginning of the year. In this case, the property tax on such real estate must be calculated based on the average annual value. This follows from the letter of the Federal Tax Service of Russia dated December 22, 2015 No. BS-4-11/22488.

For individual premises located in administrative, business and shopping centers, the cadastral value may not be established. But if the cadastral value of the buildings in which such premises are located has been determined, and the premises themselves are subject to property tax, then calculate the cadastral value of each of them using the formula:

This follows from the provisions of paragraph 6 of Article 378.2 of the Tax Code of the Russian Federation.

As a general rule, real estate that for some reason is not included in the regional lists at the beginning of the year may be subject to property tax based on the cadastral value only from the next year (if they are included in the list by the beginning of the next year). An exception to this rule is made for newly formed real estate properties.

During the year, the owner can divide into several parts a property that was included in the regional list and the value of which was fixed as of January 1. Each of the parts resulting from such a division is recognized as an independent object of cadastral registration. Despite the fact that newly formed properties will only be included in the regional list of “cadastral” real estate starting next year, property taxes on them must be paid this year. The tax base is the cadastral value of each new object, determined as of the date of its cadastral registration.

This procedure is provided for in paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation.

Situation:How to calculate property tax for a shopping center, which in the middle of the year was divided into several retail facilities with an area of ​​less than 1000 square meters. m each. The property is located in the Moscow region

Before dividing the shopping center, calculate property tax taking into account its cadastral value. After division, calculate the tax for each new retail facility based on its average annual cost.

In the Moscow region there are shopping centers (complexes) with a total area of ​​1000 sq. m and more apply to real estate, the tax base for which is the cadastral value. This is provided for in Article 1.1 of the Law of the Moscow Region of November 21, 2003 No. 150/2003-OZ. If the area of ​​the object is less than this value, then the tax on it must be calculated based on the average annual cost (clause 1 of Article 375 of the Tax Code of the Russian Federation).

In the situation under consideration, an object, the tax base for which was initially the cadastral value, “turned” into several objects during the year. The tax base for each of these objects was the average annual cost. Therefore, the total amount of property tax must be calculated in two stages: before and after dividing the property.

After writing off a divided object from the balance sheet, you can calculate property tax on it in two ways:
– continue to accrue advance payments and reflect them in calculations based on the results of the reporting periods;
– immediately calculate the total tax amount, reflect it in the declaration and submit this declaration ahead of schedule, without waiting for the end of the year. This is possible if the object was the only one on the territory of the subordinate tax office to which property tax reporting is submitted.

With any method, the tax on the cadastral value must be calculated taking into account the adjustment coefficient based on the number of full months of ownership of the property.

This procedure is established in paragraph 5 of Article 382 of the Tax Code of the Russian Federation.

Include the residual value of newly formed objects in the calculation of their average annual value from the 1st day of the month following the month in which these objects were accepted onto the balance sheet.

An example of calculating property tax when dividing an object, the tax base for which was determined as the cadastral value

The organization (registered in Moscow) has on its balance sheet a shopping complex with an area of ​​2500 sq. m in the Moscow region. As of January 1, 2016, the object was included in the list of real estate objects, the tax base for which is determined based on the cadastral value. The cadastral value of the object is 100,000,000 rubles. This is the only taxable property in the Moscow region.

Advance payments for property tax are accrued in the following amounts:

– for the first quarter – 500,000 rubles. (RUB 100,000,000 × 1/4 × 2%);
– for the second quarter – 500,000 rubles. (RUB 100,000,000 × 1/4 × 2%).

On July 17, 2016, the organization divided this shopping complex into 17 retail facilities. On July 20, 2016, the newly created objects were registered. The area of ​​each object was less than 1000 square meters. m.

In the Moscow region, property tax based on cadastral value is established for retail facilities with an area of ​​more than 1000 square meters. m (Article 1.1 of the Law of the Moscow Region of November 21, 2003 No. 150/2003-OZ).

Since after the division of the shopping complex the area of ​​each newly created facility was less than 1000 square meters. m, such objects should be subject to property tax based on the average annual value.

Advance payment from the average annual cost

To calculate advance payments for the nine months of 2016 for newly formed objects, the accountant determined their average cost for the period from January to September.

The residual value of the newly formed objects is:

on January 1 – 0 rub.;
on February 1 – 0 rub.;
on March 1 – 0 rub.;
on April 1 – 0 rub.;
on May 1 – 0 rub.;
on June 1 – 0 rub.;
on July 1 – 0 rub.;
as of August 1 – 55,000,000 rubles;
as of September 1 – RUB 54,800,000;
as of October 1 – RUB 54,450,000;
as of November 1 – 53,720,000 rubles;
as of December 1 – 53,310,000 rubles;
as of December 31 (taking into account transactions reflected in accounting during December 31) – RUB 52,850,000.

The average property value for nine months is:

(0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 55,000,000 rub. + 54,800,000 rub. + 54,450,000 rub.) : (9 + 1) = 16,425,000 rub.

The advance payment for nine months was:

RUB 16,425,000 : 4 × 2.2% = 90,338 rub.

Tax (advance tax payments) from the cadastral value

Option 1

For the divided property, the organization filed a property tax return ahead of schedule (in August). During the tax period, the organization owned the object for seven months (from January to July). Therefore, the accountant calculated the property tax taking into account the coefficient 7/12:

100,000,000 rub. × 2% × 7/12 = 1,166,667 rubles.

Taking into account previously accrued advance payments, the amount of tax payable was:

RUB 1,166,667 – 500,000 rub. – 500,000 rub. = 166,667 rub.

Option 2

During the third quarter, the divided object was actually owned by the organization for one month (July). Therefore, the accountant calculated the advance payment for the third quarter taking into account the coefficient of 1/3:

100,000,000 rub. × 1/4 × 1/3 × 2% = 166,667 rubles.

During the year, the divided property was also owned by the organization for seven months. Therefore, the accountant calculated the annual tax amount taking into account the coefficient 7/12:

100,000,000 rub. × 7/12 × 2% = RUB 1,166,667.

500,000 rub. + 500,000 rub. + 166,667 rub. – 1,166,667 rub. = 0 rub.

Tax per year based on average annual cost

The average annual property value was:

(0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 55,000,000 rub. + 54,800,000 rub. + 54,450,000 rub. + 53,720,000 rub. + 53,310,000 rub. + 52,850,000 rub.) : (12 + 1) = 24,933,077 rub.

Property tax for the year was:

RUB 24,933,077 × 2.2% = 548,528 rub.

Taking into account previously accrued advance payments at the end of the year, the organization has the following amount of tax to pay:

RUR 548,528 – 90,338 rub. = 458,190 rub.

The total property tax debt (subject to the accrual of advance payments for the divided object) at the end of the year is equal to 458,190 rubles.

Situation: how to take into account the division of a property into several objects when calculating property tax based on cadastral value. Title documents received in the middle of the month

Calculate and pay the tax for all full months of ownership of the original object and the objects obtained as a result of division.

Source object

The tax on the original (undivided) property must be paid for all full months of ownership of this property (clause 5 of Article 382 of the Tax Code of the Russian Federation).

In this case, the month in which the division of the object was formalized:

• consider complete if registration was made after the 15th;
• do not count if registration was made before the 15th (inclusive).

The tax on the cadastral value must be calculated taking into account the adjustment coefficient based on the number of full months of ownership of the property.

Created objects

Newly created objects as a result of division are also subject to property tax at cadastral value (clause 10 of Article 378.2 of the Tax Code of the Russian Federation). You also need to pay tax on them for all full months of ownership (clause 5 of Article 382 of the Tax Code of the Russian Federation).

In this case, the month in which the division of the object was formalized:

• consider complete if registration of new objects was made before the 15th (inclusive);
• do not count if registration was made after the 15th.

The tax on the cadastral value must be calculated taking into account the adjustment coefficient based on the number of full months of ownership of newly created objects.

An exception is the situation when, after division, newly created objects do not fall under the criteria of property taxed at cadastral value. Then the tax on them must be paid based on the average (average annual) cost. For more information about this, see How to calculate property tax for a shopping center, which was divided into several retail facilities in the middle of the year.

An example of calculating property tax when dividing one property into several objects.

The tax base for the initial and newly created objects is the cadastral value of the property

Alfa LLC owns premises, the property tax on which is calculated based on the cadastral value. The cadastral value of the property as of January 1, 2016 is RUB 86,000,000. In April 2016, the premises were divided into 11 offices, the registration certificates of ownership for which the organization received on April 29, 2016.

The total cadastral value of the newly created objects is 158,000,000 rubles.

The property tax rate is 1.2 percent.

The amount of the advance payment for property tax for the first quarter is equal to:

86,000,000 rub. × 1/4 × 1.2% = 258,000 rub.

Tax (advance payments) on the divided object

Option 1

For the divided property, the organization filed a property tax return ahead of schedule (in May). During the tax period, the organization owned the object for four months (from January to April). Therefore, the accountant calculated the property tax taking into account the coefficient 4/12:

86,000,000 rub. × 1.2% × 4/12 = 344,000 rub.

Taking into account the previously accrued advance payment, the amount of tax payable was:

RUB 344,000 – 258,000 rub. = 86,000 rub.

Option 2

For the divided object, the organization continues to accrue advance payments based on its cadastral value as of January 1 and taking into account the property ownership coefficient.

During the second quarter, the divided object was actually owned by the organization for one month (April). Therefore, the accountant calculated the advance payment for the second quarter taking into account the coefficient of 1/3:

86,000,000 rub. × 1/4 × 1/3 × 1.2% = 86,000 rub.

The accountant calculated the advance payment for the third quarter taking into account the coefficient 0/3:

86,000,000 rub. × 1/4 × 0/3 × 1.2% = 0 rub.

The accountant calculated the annual tax amount taking into account the coefficient 4/12:

86,000,000 rub. × 4/12 × 1.2% = 344,000 rub.

At the end of the year, taking into account previously accrued advance payments, the organization has neither overpayment nor tax arrears:

RUB 344,000 – 258,000 rub. – 86,000 rub. = 0 rub.

Tax (advance payments) on newly created objects

During the second quarter, the newly created facilities were owned by the organization for two months (from May to June). Therefore, the accountant calculated the advance payment for the second quarter for these objects taking into account the coefficient 2/3:

158,000,000 rub. × 1/4 × 1.2% × 2/3 = 316,000 rub.

During the third quarter, the newly created facilities were owned by the organization for three months (from July to September). Therefore, the accountant calculated the advance payment for the third quarter for these objects taking into account the coefficient 3/3:

158,000,000 rub. × 1/4 × 1.2% × 3/3 = 474,000 rub.

During the year, the newly created facilities were owned by the organization for eight months (from May to December). Therefore, the accountant calculated the annual amount of property tax on these objects taking into account the coefficient 8/12:

158,000,000 rub. × 1.2% × 8/12 = RUB 1,264,000

Taking into account previously accrued payments, the amount of tax to be paid is:

RUB 1,264,000 – 316,000 rub. – 474,000 rub. = 474,000 rub.

The total property tax debt (subject to the accrual of advance payments for the divided object) at the end of the year is equal to 474,000 rubles.

Situation:How to calculate property tax on real estate that was registered on December 31, 2015. Since 2016, the tax base for this property is the cadastral value. The certificate of ownership was received in 2016

For 2015, calculate property tax based on the average annual value of the property. In 2016, property tax and advance payments on it are calculated based on the cadastral value and taking into account the period during which the organization was the owner of the property.

If, as of January 1, 2015, real estate was not on the regional list of property, the tax base for which is the cadastral value, then the tax for 2015 should be calculated based on the average annual value of the property. This follows from the provisions of subparagraph 2 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

How to correctly determine the average annual cost, given that in 2015 the object was listed on the balance sheet for only one day - December 31? In the calculation, include zero indicators as of the 1st day of each month of 2015 and the residual value of the property as of December 31. That is, the tax will have to be paid for one day of 2015, since transactions for December 31 form the average annual cost. The fact that the organization does not have a certificate of ownership of the property does not matter. This follows from the provisions of paragraph 2 of paragraph 4 of Article 376 of the Tax Code of the Russian Federation and is confirmed by letters of the Ministry of Finance of Russia dated July 14, 2010 No. 03-05-05-01/26, dated March 22, 2011 No. 07-02-10/20, information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2011 No. 148.

In 2016, property tax on the purchased property must be calculated based on its cadastral value. It is important when the organization became the owner. In our case, it is he who pays the property tax on the cadastral value (subclause 3, clause 12, article 378.2 of the Tax Code of the Russian Federation). Before registering the transfer of ownership, the previous owner of the property must pay tax at the cadastral value. And the new owner, when calculating the tax in 2016, must take into account the so-called ownership coefficient (clause 5 of Article 382 of the Tax Code of the Russian Federation).

An example of how to calculate property tax on a property registered on the balance sheet on December 31, 2015. Since 2016, the tax base for this property is the cadastral value. Certificate of ownership received in 2016

In December 2015, the Alpha organization acquired a building to house offices in Moscow. The object was accepted onto Alpha's balance sheet on December 31. According to accounting data, the residual value of the building as of this date is 17,000,000 rubles. The tax rate is 2.2 percent.

From January 1, 2016, the cadastral value of 40,000,000 rubles was established for this object. The tax rate is 1.3 percent.

Alpha received a certificate of ownership of the building on March 10, 2016.

Alpha's accountant calculated property tax as follows.

2015

The average property value is:

17,000,000 rub. : (12 + 1) = 1,307,692 rub.

Tax amount for 2015:

RUB 1,307,692 × 2.2% = RUB 28,769

2016

"Alpha" is the owner of the property for 10 months (March–December). The value of the adjustment coefficient for calculating property tax (advance payments) is equal to:

• 1/3 – for the first quarter;
• 3/3 – for the second quarter;
• 3/3 – for the third quarter;
• 10/12 – per year.

The amount of advance payments is equal to:

• 40,000,000 rub. × 1.3% × 1/3: 4 = 43,333 rub. – for the first quarter;
• 40,000,000 rub. × 1.3% × 3/3: 4 = 130,000 rub. – for the second quarter;
• 40,000,000 rub. × 1.3% × 3/3: 4 = 130,000 rub. – for the third quarter.

The amount of property tax to be paid additionally at the end of 2016 will be:

40,000,000 rub. × 1.3% × 10/12 – (43,333 rub. + 130,000 rub. + 130,000 rub.) = 130,000 rub.

Property tax rates

The maximum property tax rates are determined in the Tax Code of the Russian Federation. For 2016, the following maximum rates are established:
1) 2.2 percent – ​​for all property that is not specified below;
2) 1.3 percent – ​​for real estate, on which the tax is calculated based on the cadastral value in Moscow. Moreover, for some real estate objects this rate is applied with a coefficient of 0.1. This follows from the provisions of subparagraph 1 of paragraph 1.1 of Article 380 of the Tax Code of the Russian Federation and articles 2 and 3 of the Moscow Law of November 5, 2003 No. 64;
3) 2 percent – ​​for real estate, on which the tax is calculated based on the cadastral value for all constituent entities of the Russian Federation, except Moscow;
4) 1.3 percent – ​​on public railways, main pipelines, energy transmission lines, as well as structures that are an integral part of the listed facilities;
5) 0 percent – ​​for real estate objects of main gas pipelines and structures that are their integral technological part, gas production, helium production and storage facilities, for which the following conditions are simultaneously met:
a) objects were first put into operation during tax periods starting from January 1, 2015;
b) the objects are located wholly or partially within the borders of the Republic of Sakha (Yakutia), Irkutsk or Amur region;
c) the objects belong by right of ownership to organizations that are the owners of the objects of the Unified Gas Supply System or organizations in which the owners of the objects of the Unified Gas Supply System participate.

Regional authorities, taking into account these restrictions, determine the tax rates at which property taxes must be calculated and paid in a particular subject of the Russian Federation. Moreover, in the regions they can set several different rates for different categories of organizations and property. In any case, regional rates cannot exceed the maximum values ​​​​established at the federal level. What rates should be applied if the authorities of a constituent entity of the Russian Federation have not determined them? In this case, calculate the tax at the maximum rates.

Organizations that have separate divisions with separate balance sheets or geographically distant real estate in different regions must apply the rates established in the corresponding regions when calculating property tax.

All this follows from paragraphs 1 and 2 of Article 372, Articles 380, 384 and 385 of the Tax Code of the Russian Federation.

Calculation of tax based on the average or average annual value of property

Determine the amount of advance payments for property tax for the reporting period using the formula:

Calculate the amount of property tax that must be paid at the end of the year using the formula:

This procedure is established by Article 382 of the Tax Code of the Russian Federation.

An example of calculating property tax based on the average annual value of property

Alpha LLC is located in Moscow. The organization does not have real estate in other regions.

The average value of fixed assets recognized as objects of property tax based on the results of reporting periods is equal to:

• for the first quarter – 205,000 rubles;
• for half a year – 190,000 rubles;
• for nine months – 113,500 rubles.

The average annual cost of property is 160,000 rubles.

The property tax rate is 2.2 percent.

– for the first quarter:
205,000 rub. × 2.2%: 4 = 1128 rubles;

– for half a year:
190,000 rub. × 2.2%: 4 = 1045 rubles;

– in nine months:
RUB 113,500 × 2.2%: 4 = 624 rub.

The amount of property tax that must be accrued for payment at the end of the year is equal to:
160,000 rub. × 2.2% – 1128 rub. – 1045 rub. – 624 rub. = 723 rub.

Situation: how to calculate property tax if the head office of an organization has changed its place of registration and moved to another region

Calculate property tax according to general rules.

After all, no special procedure is provided for this case. Therefore, at the new place of registration, transfer advance payments based on 1/4 of the average cost of fixed assets of the head office of the organization and the tax rate in force in this region. At the end of the year, compare the amounts of the transferred advance payments and the calculated tax. Pay the difference to the budget within the period established by the law of the region where the head office of the organization is registered. This procedure is established in paragraph 1 of Article 376, Article 380, paragraphs 1–4 of Article 382 and paragraph 1 of Article 383 of the Tax Code of the Russian Federation.

Top accountant advises: if property tax rates in the regions at the place of registration of the organization are different before and after the move, you can take advantage of this and reduce the tax burden. To do this, movable property on which property tax is paid must be transferred to the balance sheet of a unit located in a region with a lower tax rate.

There are two options.

1. The rate is lower in the region where a separate division of the organization is located. In this case, having allocated the unit to a separate balance sheet, the organization will tax movable property at the rate established in this region. If the division is not allocated to a separate balance sheet, then property tax will have to be charged at the rate in force in the region where the head office of the organization is located.

2. The rate is lower in the region where the head office of the organization is located. In this case, there is no need to allocate separate divisions to a separate balance sheet. On all movable property, the organization will pay tax at the rate in force in the region where the head office of the organization is located.

Such conclusions can be drawn from the provisions of paragraph 1 of Article 376 and Article 384 of the Tax Code of the Russian Federation.

The procedure for taxation of real estate does not depend on whose balance sheet it is taken into account (Articles 385, 384 of the Tax Code of the Russian Federation). For more information about this, see How to pay tax on real estate that is geographically remote from the location of the organization.

Situation:How can a successor on a simplified basis after reorganization in the form of annexation calculate property tax? The assignee pays tax only on the “cadastral” property. After the merger, the residual value of the fixed assets exceeded 100 million rubles.

After the successor loses the right to the simplified tax system, when calculating the tax base for property tax, include all fixed assets that are recognized as the object of taxation. The residual value of the property in those months when the organization applied the simplification will be equal to zero.

If, after the reorganization, the residual value of fixed assets exceeded 100,000,000 rubles, the legal successor is obliged to abandon the simplified tax system (subclause 16, clause 3, article 346.12, clauses 4 and 4.1, article 346.13 of the Tax Code of the Russian Federation). He becomes a payer of property tax not only on “cadastral” real estate objects, but also on other fixed assets that are recognized as the object of taxation.

There are no special rules for calculating property tax for organizations that have lost the right to simplification. The tax return forms, calculation of advance payments, as well as the procedure for filling them out were approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895. Determine the tax base, the amount of tax and advance payments in the general manner:

– for “cadastral” real estate objects – based on the cadastral value established as of January 1 of the reporting year;
– for other taxable items – based on the average (average annual) residual value. In this case, the residual value of the property in those months when the organization applied the simplification is recognized as equal to zero.

This conclusion follows from the totality of the norms of paragraph 4 of Article 376, Article 55, paragraph 1 of Article 379, paragraph 4.1 of Article 346.13 of the Tax Code of the Russian Federation and is confirmed by letters of the Federal Tax Service of Russia dated March 2, 2012 No. BS-4-11/3419 and dated February 17, 2005 No. GI-6-21/136.

Alpha LLC (Moscow) uses a simplified approach. The organization's real estate includes an administrative and business building, named in the list of real estate objects, the tax base for which is the cadastral value. The cadastral value of the building as of January 1 is RUB 81,732,922.80. The property tax rate for real estate, the tax base for which is determined as the cadastral value of the property, is 1.3 percent.

Reorganization was carried out in May. LLC Trading Company Hermes joined Alpha. The reorganization was completed on May 27, the day the entry on the termination of Hermes’ activities was made in the Unified State Register of Legal Entities.

According to the deed of transfer, only real estate objects are transferred to the balance sheet of Alpha from Hermes. By decision of the founders, the property is transferred at its residual value - 150,000,000 rubles.

According to accounting data, the residual value of fixed assets, the tax base for which is the average annual cost, for Alpha is:

• as of January 1 – 6,000,000 rubles;
• as of February 1 – RUB 5,950,000;
• as of March 1 – RUB 5,800,000;
• as of April 1 – RUB 5,750,000;
• on May 1 – 5,700,000 rubles;
• as of June 1 – 155,650,000 rubles. (RUB 5,650,000 + RUB 150,000,000). The property of the affiliated organization is taken into account;
• as of July 1 – 154,700,000 rubles. (RUB 5,500,000 + RUB 149,200,000). The property of the affiliated organization was taken into account, taking into account depreciation of 800,000 rubles.

I quarter

For the first quarter, the accountant calculated the advance payment only from the cost of the administrative and business building, which is included in the list of real estate objects for which the tax base is the cadastral value. The remaining property is not subject to this tax due to the organization’s use of the simplified tax system.

The advance payment for the first quarter was:
RUB 265,632 (RUB 81,732,922.80 × 1/4 × 1.3%).

II quarter

In the second quarter, due to the reorganization, one of the conditions for the application of simplification by Alfa was violated. Namely: the residual value of fixed assets exceeded 100,000,000 rubles. Consequently, from April 1, Alpha lost the right to use the special regime and became a property tax payer on all fixed assets.

Alfa's accountant calculated advance payments for property tax for the second quarter from all taxable objects, the basis for which is both the cadastral value and the average annual value. When calculating the advance payment based on the average annual value, the residual value of the property in those months when the organization applied the simplification (January–March), the accountant took equal to zero.

The advance payment for the second quarter (first half of the year) amounted to:

• RUB 265,632 (RUB 81,732,922.80 × 1/4 × 1.3%) – from the cadastral value of the administrative and business building;
• RUB 252,849 ((0 rub. + 0 rub. + 0 rub. + 5,750,000 rub. + 5,700,000 rub. + 155,650,000 rub. + 154,700,000 rub.) : (6 + 1) × 2.2%: 4) – from the average annual value of other taxable items.

Tax calculation based on the cadastral value of property

Determine the amount of advance payments for property tax for the reporting period based on the cadastral value using the formula:

Determine the amount of property tax at the end of the year based on the cadastral value using the formula:

This procedure follows from the provisions of paragraph 7 of Article 382 and subparagraph 1 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

Calculate the tax (advance payments) taking into account how much the organization actually owned the property during the year. This is stated in paragraph 5 of Article 382 of the Tax Code of the Russian Federation.

If ownership of an object is acquired or lost during the year, determine the time of actual ownership of the fixed asset using the adjustment factor:

When determining the number of full months of ownership of real estate, take into account the months in which the right to the object arose in the period from the 1st to the 15th (inclusive) or ceased after the 15th. If the right to real estate arose after the 15th or ceased from the 1st to the 15th (inclusive), do not include such months in the tax calculation.

This follows from the provisions of paragraph 5 of Article 382 of the Tax Code of the Russian Federation.

For reorganizations that occur mid-year, apply an adjustment factor. For example, in relation to property that, as a result of reorganization, was accepted onto the balance sheet on August 7, use the following coefficients:
– when calculating advance payments for the third quarter – 2/3;
– when calculating tax for the year – 5/12.

For information on paying tax during reorganization, see How to transfer property tax to the budget.

An example of calculating property tax based on the cadastral value of property

Alpha LLC is located in Moscow. The organization's real estate includes an administrative and business building, which is included in the list of real estate objects for which the tax base is the cadastral value.

The property tax rate for real estate, the tax base for which is determined as the cadastral value of the property, is 1.3 percent.

The amounts of advance payments for property tax accrued based on the results of the reporting periods are: Ownership of the property was acquired in the middle of the year

The Alpha organization acquired a building in Moscow. The ownership of the acquired real estate was registered on April 1. The organization has no other real estate assets.

The cadastral value of the building as of January 1 is 5,800,000 rubles. The property tax rate for real estate, the tax base for which is determined as the cadastral value, is 1.3 percent.

Alpha accrues the first advance payment for property tax based on the results of the second quarter. The number of months during which the building was owned by Alpha in the second quarter was three months (April–June). This means that the correction factor is 3/3.

The payment amount is equal to:

Accordingly, the advance payment for property tax for the third quarter will be equal to:
RUB 5,800,000 × 1.3% × 3/3: 4 = 18,850 rub.

The amount of property tax that must be accrued for payment at the end of the year will be:
RUB 5,800,000 × 1.3% × 9/12 – 18,850 rub. – 18,850 rub. = 18,850 rub.

Situation:how to calculate property tax after revising the cadastral value

The answer depends on the reason why the cadastral value was revised.

During the year, the cadastral value may be revised. In general, changes in value do not affect property tax calculations. The tax does not need to be recalculated either for the current tax period or for previous periods. For example, this rule applies if the cadastral value has been changed due to an increase (decrease) in the area of ​​the building.

There are two exceptions. The new cadastral value should be taken into account if it has been changed:

• as a result of correcting a technical error made by a Rosreestr employee;
• by decision of the court or commission for the consideration of disputes on the results of determining the cadastral value in the manner established by Article 24.18 of the Law of July 29, 1998 No. 135-FZ.

Calculate (recalculate) the tax based on new data from the tax period in which Rosreestr made a technical error or the organization filed an application to revise the cadastral value.

This follows from the provisions of paragraph 4 of Article 85, paragraph 15 of Article 378.2 of the Tax Code of the Russian Federation, paragraph 5.1 of the Regulations approved by Decree of the Government of the Russian Federation of June 1, 2009 No. 457, Article 28 of the Law of July 24, 2007 No. 221-FZ, paragraphs 1.1 , 2.2, 3.1–4.1 of the procedure approved by order of the Ministry of Economic Development of Russia dated March 18, 2011 No. 113.

If, due to an increase in the cadastral value, the organization recalculates the tax for previous tax periods, submit an updated declaration in the general manner. In this case, the organization does not have to pay penalties. After all, the tax was initially calculated correctly, paid on time and in full. Adjust income taxes in the current period.

When reducing the cadastral value, you have the right:

• submit an updated declaration for the period in which the error was made (but are not required to do so);
• correct the error by increasing profits for the period in which the error was discovered. This method can be used regardless of whether the period in which the error was made is known or not;
• do not take any measures to correct the error (for example, if the overpayment amount is insignificant).

This follows from the provisions of paragraph 3 of paragraph 1 of Article 54 and paragraph 2 of paragraph 1 of Article 81 of the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated July 22, 2015 No. 03-02-07/1/42067, dated January 23, 2012 No. 03-03-06/1/24, dated August 25, 2011 No. 03- 03-10/82 and the Federal Tax Service of Russia dated March 11, 2011 No. KE-4-3/3807.

An example of calculating property tax as a result of revising the cadastral value. Reason: technical error

Alpha LLC is located in Moscow. The organization's real estate includes an administrative and business building included in the list of real estate objects, the tax base for which is the cadastral value.

The property tax rate for real estate, the tax base for which is determined as the cadastral value of the property, is 1.3 percent.

The amounts of advance payments for property tax accrued based on the results of the reporting periods are:

– for the first quarter:

– for the second quarter:
RUR 781,732,922.80 × 1.3%: 4 = 2,540,632 rubles;

– for the third quarter:
RUR 781,732,922.80 × 1.3%: 4 = 2,540,632 rubles.

At the end of 2015, Alpha accrued and paid to the budget:
RUB 781,732,922.80 × 1.3% – RUB 2,540,632. – 2,540,632 rub. – 2,540,632 rub. = 2,540,632 rub.

In March 2016, as a result of correcting a technical error (slip) made by an employee of Rosreestr, the cadastral value of the building as of January 1, 2015 was revised. New cost – 923,877,801 rubles.

The average or average annual cost of preferential fixed assets must be calculated separately in column 4 of section 2 of the calculation of advance payments and column 4 of section 2 of the tax return, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895. This indicator is determined in the same manner as for property to which benefits do not apply.

When determining the average cost, preferential property that is used in the extraction of hydrocarbons in offshore fields is not taken into account (clause 4 of Article 382 of the Tax Code of the Russian Federation).

Determine the amount of advance payments that must be accrued to organizations enjoying the benefit using the formula:

Advance payment of property tax for the reporting period (1st quarter, half year, nine months)

=

Average value of property for the reporting period (excluding property, the tax base for which is determined as the cadastral value)

–

Average cost of preferential property for the reporting period (excluding property, the tax base for which is determined as the cadastral value)

×

=

Average annual value of property for the tax period (excluding property, the tax base for which is determined as the cadastral value)

–

Average annual value of preferential property for the tax period (excluding property, the tax base for which is determined as the cadastral value)

×

Tax rate

–

Advance payments for property tax accrued for the first quarter, half a year, nine months (without payments accrued on property, the tax base for which is determined as the cadastral value)

This procedure is provided for in subclause 3 of clause 4.2 and clause 5.3 of the Procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-1/895.

Benefits also apply to real estate, the tax base for which is determined as the cadastral value.

The quarterly amount of the advance payment for property tax, the tax base for which is its cadastral value, is determined by the formula:

The annual amount of property tax, the tax base for which is its cadastral value, is determined by the formula:

Advance payments for property tax accrued for the 1st quarter, 2nd quarter, 3rd quarter

An example of calculating property tax by an organization entitled to a tax benefit

Alpha LLC is registered in Moscow. The main activity is the production of pharmaceutical products. "Alpha" has a license for the production of veterinary immunobiological drugs. In addition, the organization rents out a building it owns. Equipment that is used in the production of veterinary immunobiological drugs is exempt from property tax (clause 4 of article 381 of the Tax Code of the Russian Federation). A leased building is part of fixed assets, so you must pay tax on its residual value.

The organization's property does not belong to objects for which the tax base is determined as the cadastral value.

The property tax rate in Moscow is 2.2 percent.

The residual value of all fixed assets of Alpha for the first quarter is:

• as of January 1 – 1,720,000 rubles;
• as of February 1 – 1,700,000 rubles;
• as of March 1 – 1,680,000 rubles;
• as of April 1 – RUB 1,660,000.

The residual value of equipment used in the production of pharmaceutical products is equal to:

• as of January 1 – 790,000 rubles;
• as of February 1 – 780,000 rubles;
• as of March 1 – 770,000 rubles;
• as of April 1 – 760,000 rubles.

The average value of all Alpha property for the first quarter is:
(RUB 1,720,000 + RUB 1,700,000 + RUB 1,680,000 + RUB 1,660,000): (3 + 1) = RUB 1,690,000

The average cost of an organization's preferential property for the first quarter is:
(RUB 790,000 + RUB 780,000 + RUB 770,000 + RUB 760,000) : (3 + 1) = RUB 775,000

Based on the results of the first quarter, Alpha must transfer to the budget:
(1,690,000 rub. – 775,000 rub.) × 2.2%: 4 = 5,033 rub.

Situation: how to calculate property tax on hotel (hostel) premises in Moscow. The hotel is located in a building, the tax base for which is the cadastral value

Calculate the tax on hotel (hostel) premises taking into account:
– cadastral value of the hotel (hostel);
– regional property tax rate;
– tax benefits provided for by Moscow legislation.

First you need to determine the cadastral value of the premises occupied by a hotel or hostel. After all, if a hotel (hostel) owns only part of the building, then it is necessary to pay property tax only on this part. This is stated in paragraph 6 of Article 378.2 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated February 26, 2014 No. 03-05-05-01/8066.

Determine part of the cadastral value of the premises belonging to the hotel (hostel). Then you need to take into account the tax benefits established by regional legislation.

In 2016, in Moscow, the tax base can be reduced by the cadastral value of twice the minimum area of ​​the room stock (clause 2.2 of article 4.1 of the Moscow Law of November 5, 2003 No. 64). True, this is permitted only if the organization that owns the hotel (hostel) on January 1, 2016 has a certificate of assignment to the object of one of the categories provided for by Order of the Ministry of Culture of Russia dated July 11, 2014 No. 1215.

The minimum area of ​​one room is:
– in a hotel – 9 sq. m;
– in a hostel – 4 sq. m per bed.

To determine the minimum room area, you need to multiply:
– in a hotel – the minimum area of ​​one room per number of rooms;
– in a hostel – the minimum area per bed per number of beds.

This procedure follows from Appendix 1 to the Procedure approved by order of the Ministry of Culture of Russia dated July 11, 2014 No. 1215.

To calculate property tax taking into account the benefit, first calculate the cadastral value of the minimum area of ​​the room stock. Then determine the tax base taking into account the benefit. Multiply the resulting tax base by the current property tax rate.

An example of calculating property tax for a hostel located in Moscow

The organization owns a hostel in Moscow. The hostel is located in a building, the tax base for which is the cadastral value. The total area of ​​the building is 2000 sq. m. m, cadastral value – 430 million rubles. Hostel area – 150 sq. m, number of beds (including bunk beds) – 10 pieces. The organization has a certificate of assignment to the hostel category in accordance with the order of the Ministry of Culture of Russia dated July 11, 2014 No. 1215.

To calculate property tax for 2016, the accountant determined the cadastral value of the hostel premises:

150 sq. m: 2000 sq. m × 430,000,000 rub. = 32,250,000 rub.

The minimum room area is:

10 kr. × 4 sq. m = 40 sq. m.

The cadastral value of the minimum area of ​​the room stock is equal to:

40 sq. m: 150 sq. m × 32,250,000 rub. = 8,600,000 rub.

The tax base for property tax, taking into account the benefits, is:

RUB 32,250,000 – 8,600,000 rub. × 2 = 15,050,000 rub.

The amount of property tax for 2016, taking into account the benefit, is equal to:

RUB 15,050,000 × 1.3% = 195,650 rub.

Organizational property tax must be paid on fixed assets. They are listed in accounts 01 “Fixed Assets” and 03 “Profitable Investments in Material Assets”. Real estate and some movable property are subject to taxation. Read on to learn how to calculate and transfer corporate property tax, as well as submit reports on this payment in 2016.

On which objects do organizations need to pay property tax?

Russian organizations are subject to property tax on movable and immovable property, which is taken into account on the balance sheet as fixed assets (Clause 1, Article 374 of the Tax Code of the Russian Federation). The objects of taxation include the following property:

• transferred for temporary possession (use, disposal, trust management);
• contributed to joint activities;
• received under a concession agreement.

Please note: profitable investments in tangible assets (property acquired for rental and leasing) belong to the category of fixed assets. Therefore, assets recorded in account 03 are subject to corporate property tax.

Let us remind you that real estate includes (clause 1 of Article 130 of the Civil Code of the Russian Federation):

• land;
• subsoil areas;
• everything that is firmly connected to the earth;
• buildings (structures, unfinished construction projects);
• aircraft and sea vessels, inland navigation vessels, and space objects subject to state registration.

Movable property refers to things that are not real estate. This includes money and securities (clause 2 of Article 130 of the Civil Code of the Russian Federation).

At the same time, the following objects of fixed assets are not subject to property taxation (clause 4 of Article 374 of the Tax Code of the Russian Federation):

• land plots and other environmental management facilities (water bodies and other natural resources);
• property owned by the right of economic management or operational management to federal executive authorities, if they provide for military and (or) equivalent service, and also if such property is used by these authorities for defense needs (civil defense, security and law enforcement in Russia);
• objects recognized as objects of cultural heritage (historical and cultural monuments) of the peoples of Russia;
• icebreakers, ships with nuclear power plants and nuclear technology service ships;
• space objects;
• ships registered in the Russian International Register of Ships;
• 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 dated January 1, 2002 No. 1). That is, movable property acquired by an organization that belongs to the third to tenth depreciation groups, from the moment it is placed on the balance sheet as fixed assets, is recognized as an object of taxation under the corporate property tax. Also, a tax benefit in the form of an exemption from its payment is provided for movable property registered on January 1, 2013. An exception is objects registered as a result of the reorganization or liquidation of legal entities, as well as the 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 (clause 25 of Article 381 of the Tax Code of the Russian Federation). Taxes must be paid on such property.

Please note: for the correct calculation of property tax, it is very important to timely register all fixed assets. So, we remind you that the moment of acceptance of real estate objects for accounting does not depend on the fact of transfer of documents for state registration of ownership of them (letter of the Ministry of Finance of Russia dated 06/08/2012 No. 03-05-05-01/31). Namely, objects must be accepted for accounting on the date when the documents on the transfer of real estate to the company are signed (for example, an acceptance certificate, permission to enter, commissioning act, etc.), provided that the property is ready for use in business activities of the organization. By analogy with acceptance for accounting, such objects must be written off from the balance sheet at the time of actual disposal. The write-off operation does not depend in any way on the fact of state registration.

What is the property tax rate?

The property tax of organizations is calculated at rates established by the laws of the constituent entities of the Russian Federation. Tariffs cannot exceed the maximum rate provided for in the Tax Code - 2.2%. At the same time, regional authorities can establish differentiated tax rates depending on categories of taxpayers or types of property (Article 380 of the Tax Code of the Russian Federation).

How to calculate the tax base for corporate property tax

The tax base for the property tax of organizations is determined (Article 375 of the Tax Code of the Russian Federation):

• as the average annual value of property recognized as an object of taxation;
• in relation to individual real estate objects - as their cadastral value as of January 1 of the reporting year (Article 378.2 of the Tax Code of the Russian Federation).

The tax base for corporate property tax is determined separately in relation to property located at the location:

• organizations;
• each separate division of the organization with a separate balance sheet;
• each piece of real estate located outside the location of the organization and outside the location of a separate division that has a separate balance sheet;
• an object, the tax base for which is determined as its cadastral value;
• property taxed at different tax rates.

Let's sum it up. The tax base for real estate is determined by the place of its actual location. As for movable property, the question arises when forming the tax base in the presence of separate divisions. So in this case, the order depends on whose balance sheet the “movable” is located. Thus, movable property of separate divisions without a separate balance sheet is included in the tax base at the location of the organization. And the assets of separate divisions that have a separate balance sheet, if the specified property is taken into account on their balance sheet, - at the location of the separate divisions.

How to calculate property tax based on average annual value

To determine the average annual value of property, you need to know the residual value of fixed assets (paragraph 2, paragraph 4, article 376 of the Tax Code of the Russian Federation). That is, according to accounting data, it is necessary to determine the difference between the original (replacement) cost of the objects and the amount of accrued depreciation (wear and tear). In this case, the average annual value of property is calculated based on the results of the year - for calculating tax (clause 1 of Article 382 of the Tax Code of the Russian Federation). And in order to calculate advance tax payments during the reporting year (if any are established in the region), you need the so-called average cost (clauses 1 and 2 of Article 383, clause 4 of Article 382 of the Tax Code of the Russian Federation). To calculate this indicator, you will also need data on the residual value of the relevant assets (paragraph 1, paragraph 4, article 376 of the Tax Code of the Russian Federation).

Let us present the necessary formulas.

Attention: if you pay advances during the year, the tax payable at the end of the year is transferred taking into account such advances (clause 2 of Article 382 of the Tax Code of the Russian Federation).

How to calculate property tax from cadastral value

From January 1, 2014, regional authorities received the right to collect property tax from organizations based on its cadastral value as of the beginning of the year (clause 2 of Article 375 of the Tax Code of the Russian Federation). This procedure applies to the following real estate (Article 378.2 of the Tax Code of the Russian Federation):

• administrative, business and shopping centers, as well as premises in them;
• non-residential premises that are intended (according to documents) or are actually used to accommodate offices, retail facilities, catering facilities and consumer services;
• real estate objects of foreign organizations that do not have permanent representative offices in Russia;
• residential buildings and residential premises that are not included on the balance sheet as fixed assets.

Since July 1, 2014, tax on cadastral value is paid on a general basis even by organizations on UTII, and from January 1, 2015 - by organizations on the simplified tax system (clause 2 of article 346.11, clause 4 of article 346.26 of the Tax Code of the Russian Federation). At the same time, in a “simplified” way with an object, income minus expenses, the amount of tax paid is included in expenses (subclause 22, clause 1, article 346.16 and clause 2, article 346.17 of the Tax Code of the Russian Federation).

At the end of 2014, a law was adopted that obligated, from January 1, 2015, entrepreneurs on the simplified tax system, UTII and patent tax system to pay property tax on real estate, the tax base for which is determined as the cadastral value, provided that the objects are used in business ( paragraph 3 of article 346.11, paragraph 4 of article 346.26 and subparagraph 2 of article 346.43 of the Tax Code of the Russian Federation). In this article, we do not consider the procedure for paying property tax for individuals. Chapter 32 of the Tax Code of the Russian Federation is devoted to this payment.

Please note: if the cadastral value of the premises is not determined, but the cadastral value of the building in which it is located is known, the cost of this premises is determined by the formula (clause 6 of Article 378.2 of the Tax Code of the Russian Federation):

If during the year ownership of an object arose or ceased, the tax amount is calculated taking into account the number of full months during which the object was owned (letters of the Federal Tax Service of Russia dated June 19, 2014 No. BS-4-11/11793 and dated May 19, 2014 No. BS-4-11/9523@). The month of registration or termination of ownership is taken as a full month.

The tax itself is calculated according to the formula (clause 12 of Article 378 of the Tax Code of the Russian Federation):

If advances are provided, the following calculation will be required (subclause 1, clause 12, article 378 of the Tax Code of the Russian Federation):

When to pay corporate property tax

The property tax of organizations and advance payments on it are subject to payment in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation (clause 1 of Article 383 of the Tax Code of the Russian Federation).

What kind of reporting is provided for property tax companies?

All organizations that pay property tax must submit a declaration on this tax at the end of the reporting year (clause 1 of Article 386 of the Tax Code of the Russian Federation). The form of the declaration and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

The declaration must be submitted to the inspectorate no later than March 30 of the following year (clause 3 of Article 386 of the Tax Code of the Russian Federation).

If your region provides for reporting periods (clause 3 of Article 379 of the Tax Code of the Russian Federation), you must also submit a tax calculation for the advance payment no later than 30 calendar days from the end of the corresponding reporting period. The calculation form is given in the above-mentioned order of the Federal Tax Service.

Reporting is submitted to the Federal Tax Service (clause 1 of Article 386 of the Tax Code of the Russian Federation):

• at the location of the Russian organization;
• at the place of registration of the permanent representative office of the foreign organization;
• at the location of each separate division of a Russian organization that has a separate balance sheet;
• at the location of the real estate;
• at the location of the property included in the Unified Gas Supply System;
• at the place of registration of the largest taxpayer.

As a general rule, a separate calculation is submitted for each place of tax payment. One calculation is submitted to the tax office, which oversees the territories of several municipalities with different OKTMO codes. It is necessary to fill out sections that indicate the amount of tax to be paid under the appropriate OKTMO code to the budget of municipalities.

Regional legislation may provide that property tax is credited to the budget of a constituent entity of the Russian Federation without sending part of the tax amount to the budgets of municipalities. In this case, the organization can, in agreement with the Federal Tax Service for a given subject of the Russian Federation, submit a single calculation for all property on the territory of a given subject of the Russian Federation. Then, when filling out the calculation, the OKTMO code corresponding to the territory of the municipality, subordinate inspection at the place where the calculation was submitted, is indicated.

We have summarized the reporting deadlines in the table.

Table. Deadlines for submitting reports on property tax of organizations in 2016

Reporting name	Reporting (tax) period	Deadline for reporting in 2016	When reporting is submitted only electronically
Declaration of corporate property tax for 2015	(Clause 1 of Article 379 of the Tax Code of the Russian Federation)	(clause 3 of article 386 of the Tax Code of the Russian Federation)	If the average number of employees for 2015 is over 100 people. If the organization is newly created (including during reorganization) - if the number of employees exceeds 100 people (Clause 3 of Article 80 of the Tax Code of the Russian Federation)
Tax calculation for advance payment of corporate property tax for the reporting period of 2016	I quarter (Clause 2 of Article 379 of the Tax Code of the Russian Federation)
	Half year (Clause 2 of Article 379 of the Tax Code of the Russian Federation)	(clause 2 of article 386, clause 7 of article 6.1 of the Tax Code of the Russian Federation)
	9 months (Clause 2 of Article 379 of the Tax Code of the Russian Federation)	(clause 2 of article 386, clause 7 of article 6.1 of the Tax Code of the Russian Federation)