Imagine, yes. According to the current Tax Code, a taxpayer is considered an individual (citizen of the Russian Federation, foreign citizen or a stateless person) who is required to pay the appropriate taxes. That is, the ability to be a taxpayer does not depend on age, majority, or even income.

What taxes do children pay?

In practice, it is most common for children to pay property taxes, transport tax, if housing (share in the ownership of it) or a car is registered on them. If payment deadlines are violated, penalties may be charged on the tax amount. Since children may also have income, the child may also be required to pay personal income tax (NDFL). But, fortunately, most children's income (state benefits, pensions, alimony, gifts between close relatives) are exempt from taxation.

Are there tax breaks for children?

Availability of property tax benefits specifically in your region can be viewed on the website of the Federal tax service in the section Reference information on rates and benefits for property taxes. If your child is eligible for a tax benefit, you will need to contact your local tax office to confirm it.

Are children given a TIN certificate?

Yes, they do. To receive it, the parent needs to contact the tax office at their place of residence. You can submit an application for a certificate of registration with the tax authority (TIN) either in person or online using a special service of the Federal Tax Service. If the child is under 14 years old, the application will need to indicate the details of his birth certificate. To obtain a TIN for a child, you will need your passport and birth certificate (to prove that you are his legal representative), confirmation of the child’s place of residence (certificate of registration at the place of residence).

Can I pay taxes for a child from the parent's account?

It is possible, but there are nuances. They are talked about. As a general rule, taxpayers are required to fulfill the obligation to pay taxes independently. At the same time, minor taxpayers have the right to participate in tax relations through their legal representatives (parents). That is, there are 2 options:

1. Pay tax in cash(through the bank cash desk, post office), indicating your child as the payer. For property taxes the already completed receipt is sent to you along with your tax notice. That is, to pay you will only need to give it to the operator or postal worker.
2. Transfer tax by bank transfer(by card, via online banking, etc.). In the “Purpose of payment” field, be sure to indicate full information about your minor child (full name, date of birth, TIN).

What should I do if I did not indicate that the tax was paid for a child?

In this case, the tax office will not be able to understand from the contents of the payment order for whom the tax was paid. In order for the payment to be credited specifically for your child, you will need to contact your tax office with an application as soon as possible (before the deadlines for paying the relevant taxes have passed). Describe the situation in it, attach a copy of the receipt or payment, a copy of your passport and the child’s birth certificate. Ask to offset the tax payment on this payment in favor of your child.

The question of whether a minor citizen is a taxpayer if he owns property but does not yet have his own source of income remains controversial. Disagreements arise between tax authorities and lawyers on this basis, but tax notices continue to be received in the names of children, and fines are assessed for late payments.

Parents remember that they are responsible for their children, so they prefer not to enter into conflict and pay their children’s taxes on time. Adults who do not agree with the current practice and consider the actions of the tax authorities to be unlawful have the right to go to court and challenge the actions of the tax authorities in assessing taxes to a minor citizen.

Does a minor child have to pay taxes?

Parents assign property to their minor children. By various reasons Shares in apartments, land plots, unfinished houses, and cars are issued to children. In our country, all property is subject to taxation, so the question arises: should children under 18 years of age and without personal income have to pay taxes?

The answer seems obvious, but it is not as simple as it seems. According to the law, a citizen of the Russian Federation who owns property is obliged to regularly pay for it to the state treasury.

The Tax Code states that a tax is recognized as a gratuitous payment from an individual in the form of alienation from him cash belonging to a person by right of ownership. However, minors who own property do not have personal means of subsistence and are fully supported by their parents.

The tax must be paid from the child’s personal funds, which he does not have in principle. Money given to a child by a grandmother for his birthday cannot be considered a source of funds for paying taxes. From a legal point of view, a child cannot be a taxpayer.

Tax structures answer this question differently. Any property must be paid for, which means that the treasury must receive regular payments for “children’s” property. The opinion of tax authorities is that the property of children, regardless of their age, is subject to taxes. Due to the fact that the young taxpayer is insolvent, the parent who supports him is obliged to pay for him.

The only exceptions are minor children, who are entitled to benefits by law.

What taxes do children pay?

Children are subject to real estate, land and vehicles. Residential meters in an apartment, private buildings, summer cottages, garages and cars owned by minor citizens are subject to taxation and paid on time. The tax office has the right to send fines to the name of the child if he fails to pay for his property on time.

Then a discrepancy arises: only a person who has reached the age of sixteen has the right to pay fines. It turns out that a child under 16 years of age can ignore the penalties and challenge them in court through his legal representative. Usually parents do not want to get involved in legal troubles and delve into everything legal subtleties, so they prefer to pay the children’s property tax themselves.

Tax benefits for children

Some citizens belong to preferential categories of taxpayers. Benefits are regulated by Article 407 of the Tax Code of the Russian Federation and apply to both adults and children. To relieve a minor from the tax burden, the parent (guardian) submits an application in the established form to the tax office and confirms the young taxpayer’s right to the benefit with the appropriate certificates.

This procedure is performed once and does not require confirmation in subsequent years. Official federal tax breaks are available for children who:

• are disabled;
• receive a pension (for example, for the loss of a breadwinner);
• They are brought up in a single-parent family that lost their breadwinner in military service.

Property tax for individuals is local in nature and is established at municipal level, so in every separate region their additional preferential terms. Before paying the tax receipt, you should check with your local tax office to see if your child is classified as preferential category.

It should be remembered that the tax is not levied on buildings with an area of ​​less than 50 square meters. m, built on land plots for gardening or private housing construction. Such buildings are regarded as auxiliary premises for household needs (a shed for gardening tools, a summer “change house”).

A child-beneficiary who owns several identical properties (for example, two apartments) has the right to take advantage of the benefit for only one property. Tax on the first apartment is charged at preferential rates, and on the second - in full.

To do this, before November 1 of the current year, you must submit a notification to the tax office about the selection of an object that will be subject to preferential taxation. Failure to provide such notice will subject all properties to the full charges.

Is a child issued a TIN certificate?

The child's property tax has arrived - parents need to pay it. You must first obtain a TIN certificate in the name of the child. This can be done by one of the parents. You should come to the tax authority at your place of registration and submit the following documents:

• birth certificate;
• passport of the parent or other legal representative of the child’s interests;
• certificate of registration at the place of residence.

A citizen who has reached the age of 14 can apply to the tax office independently with a passport containing a stamp indicating the place of registration.

Having filled out an application of the established form, he will receive a TIN certificate within a week. Another way is to use electronic form filing an application on the website of the Federal Tax Service in the section “ Electronic services"or submit an application through the State Services website.

How can parents pay taxes for their child?

The tax is transferred to the budget by parents on the basis of a receipt, which indicates the type of payment and amount. It must be paid before December 1 of the following year, that is, the tax for 2017 must be paid no later than December 1, 2018. The purpose of the payment must contain information about the minor citizen - he is a taxpayer, therefore his name, date of birth, address and Taxpayer Identification Number are indicated in the payment document.

The main thing is to indicate all the child’s details in the payer’s details. If the receipt contains the details of the parent as the payer, tax office will not consider the tax paid and tax notices will continue to be received in the child’s name.

The Federal Tax Service recommends paying tax receipts in cash through a bank operator, but you can pay using bank card through banking system online payments using document details, in personal account taxpayer on the official website of the Federal Tax Service nalog.ru or the Internet portal “Gosuslugi” (gosuslugi.ru).

Alienation of property in favor of children is a familiar and frequent procedure, but most of all parents have questions regarding the aspect of whether a minor child who has personal property should material goods, pay property tax. The debate has been going on for a long time, with tax authorities on one side. The legislator determines that taxation is excluded only for those categories of citizens who have appropriate benefits. There is no specific reference to the fact that this also applies to minors.

Basics

The basis of all disputes is the opinion of citizens that minor children, due to their limited legal capacity, lack of stable and regular income, as well as the opportunity to find a job, should belong to the preferential category of owners. On the other side of the scale – the norm federal law, which determines that all owners of property that are classified as taxable by the legislator must pay contributions to the state, regardless of financial well-being and age. The law directly answers the question of whether persons under 18 years of age pay property taxes.

But rights and responsibilities minor child are limited to the guardianship and care of parents, who must support their children and guarantee them the opportunity for learning and self-development. In practice, the personal property tax assigned to minor children is paid by able-bodied parents or those who replace them (guardians, adoptive parents). Along with the need to pay contributions in place of the child, parents are given the opportunity to use the facilities until the child reaches the age of majority and is able to manage personal benefits.

Principles

The number of individuals whose income is subject to taxes includes all citizens of the Russian Federation and those who temporarily or permanently reside in the territory of the state, including minors. The following types of mandatory deductions are provided that also apply to teenagers:

• property;
• transport;
• income.

Important! To assign a payment amount, official confirmation is required that the child’s personal property includes objects or financial income which are subject to taxation.

But children get those kinds cash security, which are not reduced by taxation (alimony, state assistance, pension, acquisition of inheritance after the death of a relative). All that remains is ownership of property.

The amounts collected from individuals are different for everyone. This is due to the financial well-being of the spouses. Before making calculations, the IRS makes formal requests to the federal registry services to find out the family's income. Based on the data obtained, a stable tax amount is formed.

Not all objects are subject to mandatory taxation. These include:

• residential real estate;
• non-residential real estate;
• country houses;
• garages;
• real estate objects that are under construction.

Exceptions

The only way to avoid payments is to assign benefits to the owner of the property, that is, the teenager. The law determines that the assignment of benefits and the application of preferential categories to minor citizens is the same as for individuals who have reached 18 years of age. In addition to federal reasons, grounds formed for a specific region are allowed.

Not all approved bonuses can be received by a teenager. One of the most common possibilities for exemption from payments is raising a child in a family that has lost its breadwinner, if the deceased was in military service.

The legislator also provides that deductions will not be collected when real estate is owned by a citizen of any age total area less than 50 m 2, built on plot of land, intended for garden work, not construction.

Receipt

If an adult determines that a child is applying for benefits, you need to contact the tax authorities. If you have doubts regarding the grounds that have arisen, you can submit an online request to the service, where they will inform you whether there are grounds for assigning bonuses to your child.

The need to carry out the procedure falls on the shoulders of the parent or other adult whose status is equivalent to biological kinship (guardian or adoptive parent). Such participants automatically receive authority to represent the child in the dispute. The parent must go to the local tax office and provide:

• identification document of the applicant;
• confirmation of the ability to represent the interests of the child;
• the teenager’s personal document (birth certificate or passport);
• a document that confirms the grounds for assigning benefits.

In exceptional cases, Federal Tax Service employees may require additional papers. You also need to write an application indicating the property that the applicant wants to be exempt from taxation. Regardless of the circumstances of the assignment of benefits, each citizen has the right and opportunity to cancel the tax on only one object from each type of property (real estate, transport, etc.). If the application does not display the desired property, tax officials can independently select the property that will be excluded.

Does the child have to pay property taxes? This topic worries the majority of families. Especially after it appeared in Russia maternity capital. With its help, people were able to purchase new homes. The main condition is the allocation of shares in real estate to children. This is how the minor becomes the owner of the residential property. Should a child pay personal property tax? And if this is necessary, then how to cope with the task?

Description of the tax

What is property tax called? This is the first thing that is important for every modern taxpayer to remember.

Property tax is annual payment, which must be carried out by all owners of real estate. The size of the payment depends on the region of residence of the person, as well as on the cadastral value of the “real estate”.

Accordingly, it is awarded for the possession of certain objects. As a rule, owners encounter the following components:

• houses and dachas;
• rooms and apartments;
• garages and parking spaces;
• unfinished construction projects.

All this is not so difficult to understand. But what can be said about the situation when children own real estate?

Taxpayer's obligation

Should children pay property taxes? To answer correctly asked question, you will have to thoroughly study the current legislation. What does it say?

All taxpayers are required to pay for their property. And within the allotted time frame. This means that children who own property must also make contributions to the state treasury.

At the same time, Russian legislation requires that taxpayers pay receipts from their income. Children are not a working-age population. In addition, they do not have the right to carry out transactions through banks. Which means tax payments are inaccessible to them.

To pay or not?

So should a child pay property tax under certain circumstances? What do lawyers say about this?

Based on all of the above, it follows that minors have no opportunity to make tax payments. But if you do not pay the bills, the citizen begins to be in debt.

What to do? Does the child have to pay property taxes? If the parents are disabled or healthy, this is not so important. The main thing is that taxation takes place. And you have to deal with him somehow.

Lawyers assure that tax payments for minors are made by them legal representatives. That is, property tax The parents pay for the child. But in this case you will have to follow some rules.

Payment Features

What exactly are we talking about?

We found out whether children should pay property tax and land tax as well. How to make the corresponding payments?

WITH detailed instructions upon closing tax debts We'll get to know each other later. To begin with, every parent must remember some rules for transferring money to the Federal Tax Service.

When paying a payment, citizens must indicate for whom they are transferring the funds. Otherwise, deductions will not be taken into account. The Federal Tax Service simply will not understand where the money needs to be transferred.

How legal is such an instruction? Absolutely. Recently, Russia has allowed to pay other people's taxes. And the mentioned payments for minors always had to be made by their legal representatives. But there are also exceptions.

Not according to the rules

Does the child have to pay property taxes? In some cases, the child is required to independently transfer money according to the invoices issued. When is this possible?

If the minor is recognized as fully capable. This usually happens after 16 years of age:

• during marriage;
• upon emancipation.

Accordingly, in the described situation tax payment carried out on behalf of the child. This is a normal phenomenon, although it is quite rare.

No payment - freedom?

Sometimes parents of minor property owners note that their children do not receive payment notifications. Is this grounds for release from obligations?

Unfortunately no. Do children have to pay property tax if the notice in the prescribed form never arrived? Yes. According to current legislation, the absence tax notices does not relieve you from corresponding liability. This means that the taxpayer will have to independently clarify the debt to the state, find out the details of the recipient’s Federal Tax Service, and also carry out transactions.

Payment deadline

Minor owners must pay property taxes, but in this case payments are made on behalf of one of the parents. And for free. This is exactly what both Federal Tax Service employees and lawyers say.

It is important to comply with the deadlines for paying property taxes. The current payment deadline is December 1st. Notifications in the prescribed form are sent to taxpayers by November 1.

What happens if you miss a payment? The citizen will have a debt. And it doesn’t matter who the taxpayer is - a child or an adult. The main thing is that the payment deadlines have been missed. Additionally, a person will be charged a penalty every day. This means that you will end up paying more than the down payment.

Transaction Methods

Does the child have to pay property taxes? The answer is yes. The main thing is that the transaction is carried out on behalf of legal representatives with appropriate commentary. Without it, the money will not be counted as payment for the child.

How can you cope with the task? Citizens can pay taxes:

• in banks;
• through payment terminals;
• through tank machines;
• by using the State Services website;
• on the portal "Payment for State Services";
• electronic wallets;
• Internet banking programs.

These are the most common scenarios. Next, we will look at an example of paying property taxes.

Payment instructions

Should children pay property taxes? Lawyers and tax officials say the responsibility for making appropriate payments lies with the parents of minors. Receipts cannot be ignored.

To pay tax for a child, you can do the following:

1. Open the website "Payment for State Services".
2. Go to the "Tax debts" section.
3. Check the box next to "By document".
4. Enter the payment notification number in the field that appears.
5. Click on the "Find" button.
6. Click on "Pay".
7. Provide details bank account citizen.
8. Insert a comment if necessary.
9. Confirm the operation.

It's done. The proposed instructions are relevant for paying taxes through the State Services portal.

Debt search

How can you find out about property tax debts? To do this you can:

• contact the Federal Tax Service directly;
• check information through Gosuslugi;
• search for a payment via Internet banking;
• find information in electronic wallet systems.

In reality, everything is much simpler than it seems. Especially if the child has a TIN. This is due to the fact that parents will be able to find the necessary payment much faster in certain systems.

Conclusion

Does the child have to pay property taxes? From now on we know the answer to this question. Now everyone is able to cope with the task.

It is important to remember that even children are required to bear the tax burden. But the receipts are paid for by their legal representatives. If a comment was not left during the payment, you should hurry up and inform the Federal Tax Service about the transaction.

By Russian legislation Every owner of real estate or a car must pay taxes to the state.

However, many citizens are interested in the question of whether this rule applies to children, and whether they are subject to property tax for minor children. This moment is currently controversial.

In practice, the tax authorities send payment receipts for payment, and if the parents do not pay for them, the tax authorities will impose penalties.

However, lawyers argue that this position is incorrect and the accrued taxes and fines can be challenged in court.

To figure out whether a minor child must pay property tax, you need to know the basic concepts established by law RF.

A tax is an individual gratuitous payment to the state, which is levied on Russian citizens V in cash for the property they own.

The Tax Code establishes that such payment must be made from the citizen’s personal funds. But logically, a child cannot have his own own funds, so he will not be able to pay the tax assessed to him on his own.

Under Russian law, minor citizens include all persons under 18 years of age. However, according to the Tax Code, only persons over 16 years of age can be the subject of tax legal relations.

It turns out that taxes are still charged to those citizens who are not subjects of these legal relations.

Every citizen of Russia should know what property is subject to taxation, so that when registering it as a property, be prepared that the appropriate tax will be charged on it.

Tax legislation highlights the following types property tax:

• transport tax is charged on all types of transport with internal combustion engines and electric motors;
• real estate tax (houses, apartments, garages and other buildings);
• land tax is charged on all land plots.

Thus, all expensive property is subject to tax.

Many parents want to provide a share in such property to their children, and sometimes they completely register all the property in their possession.

This is often done for the following reasons:

1. Facilitates the procedure for dividing property in the event of a divorce between spouses, since the property of children is not subject to division, but is assigned to them regardless of the dissolution of the marriage between the parents.
2. Also, in the event of the death of mom or dad, the child should not share this inheritance with other first-degree relatives.

But if in practice children were not subject to property tax, then most parents would register all property in their children’s name just to save on taxes.

To eliminate this possibility, tax authorities force citizens to pay taxes on apartments and other real estate.

In fact, if a property tax has arrived for a minor child, it turns out that he must pay it. But how should he do this if he has no personal income?

And even if his parents or close relatives give him money, they are not considered his income subject to taxation. Who pays property taxes for minor children in this case?

Tax authorities impose this responsibility on parents for their children. As a basis, they refer to Article 80 of the Family Code, which states that parents are obliged to support their minor children.

But lawyers dispute this position, justifying it on 2 grounds:

From this we can conclude that this position is controversial and can be challenged in court.

It is necessary to create a precedent so that the plenum Supreme Court gave an explanation on this controversial issue. In this case, all citizens will understand how to act in such a situation.

Before starting a dispute with tax authorities regarding accrued taxes, you need to check whether this family fits into the preferential category of citizens who have the right to partial exemption from the tax burden.

IN Tax Code Article 407 contains a list of categories of citizens who are exempt from paying property taxes. These include:

Before transferring taxes to the country’s budget, it is important to study regional legislation, since it often provides for additional tax benefits for its residents.

You also need to remember that each parent has the right to receive a tax deduction for income tax if the children are minors.

Thus, he will be able to partially compensate for the amount of tax that his tax authorities are forced to pay for the child’s property.

Conditions for receiving tax deduction the following:

In 2019, a tax deduction is provided from the beginning of the calendar year until the total amount of income received by the taxpayer reaches 350 thousand rubles.

The amount of the deduction depends on the order of birth of the child:

• for the first and second, the deduction is 1,400 rubles;
• for the third and subsequent 3000 rubles;
• when raising a child with a disability, the deduction will be 12,000 rubles for parents and 6,000 rubles for guardians and adoptive parents.

It is important to understand that transferred amounts are not subject to actual payment. And these are the amounts on which tax is not charged monthly.

Thus, when calculating income tax the calculation will be as follows:

And such accrual is carried out monthly until the total amount of his income exceeds 350 thousand rubles. With such a salary, a citizen will receive a deduction for 11 months, that is, almost the entire year.

In addition, for the purchase of real estate, each person has the right to apply for a tax deduction of up to 2 million rubles. Thus, the deduction amount will be 260 thousand rubles.

But what if part or all of this property is registered as the child’s property? Tax legislation clarifies on this matter that a parent has the right to apply for such a deduction for his minor child.

Moreover, each parent receives this right if they are in an official family union and write a corresponding application. IN this appeal you need to indicate who will return the income tax and in what share.

Also, the tax authorities believe that the child himself will not lose his right to receive a tax deduction in the future, since his parents were able to register this deduction for your child.

Get property deduction possible for the following:

It is important to know that the interest is not included in the established 2 million. They are counted additionally, and maximum amount their overpayment may amount to 1 million rubles.

Thus, within 3 years after making the listed expenses, a citizen can return 260 thousand rubles of taxes paid for the real estate itself and 130 thousand rubles for overpaid interest on the mortgage loan.

The answer to the question of whether minor children pay property tax is the practice of many families that they have to pay it.

But it is important to know that the payer must be the child himself.

Therefore, it is important to know how to pay the tax so that it is credited specifically for the child, and not for his parent.

There are 2 ways to pay funds:

• in cash at any bank;
• by non-cash transfer funds from your bank account or card.

The first case simplifies the matter if payment is made using a ready-made receipt sent to the taxpayer along with the tax amount. To do this, just come to the bank with your passport and pay the required amount at the cash desk.

In case non-cash transfers The details of the account from which the funds will be received will be indicated specifically by the parent. But it is necessary that the enrollment takes place in the name of the child.

To do this, you must indicate the following information in the payment information:

• child's tax identification number;
• details of his birth certificate;

If such data is not provided, the funds will go to the parent’s account and will appear as an overpayment on his account with the tax authorities.

To find a way out of this situation, you will have to write a statement to Tax authorities about the return of funds, or about transferring them to the child’s account.

If a child has received a notification from the tax office that he is subject to land tax or any other property tax, he must have a tax identification number to receive the payment.

Therefore, obtaining such a number is mandatory for minor citizens if they have any property. To receive of this document you need to contact the Federal Tax Service.

You can submit an application in several ways:

• directly in person or through a representative to any territorial office;
• through the MFC also in person or through a representative;
• send by mail;
• through the official website of the Federal Tax Service.

In this case, you will need to have with you a certain list of documents and their copies:

• the child’s passport or birth certificate;
• representative's passport;
• a certificate accompanying the birth certificate confirming the registration of a minor citizen, or a stamp in the passport confirming his registration.

Copies must be certified by the signature of the child’s representative. On each paper you need to write the expression “Copy is correct”, put a date, signature and transcript.

In addition to these papers, you will need to fill out an application in the prescribed form. The form can be obtained from the employees accepting these documents, or found on the Federal Tax Service website.

When calculating the value of property taxes or land tax The following indicators are used:

All these indicators are necessary for a gradual smooth increase in property taxes. Its growth occurs annually due to changes in the main coefficients.

Transport tax also applies to property tax. But its size depends on:

All these indicators are taken into account when calculating tax.

Thus, Russian legislation allows citizens to register ownership of their minor children various types property. However, this does not exempt the parents themselves from paying taxes.

They may resist and dispute the need to pay them. But judicial practice shows that this obligation will not be removed from parents.

The only thing they can challenge in court is the imposition of penalties on a child if he is under 16 years of age. Since according to tax legislation It is from this age that a teenager is considered a subject of tax legal relations.

The ability to sue accrued fines does not relieve the child’s parents from paying the assessed tax for the child.

In this case, payment must be made on behalf of the child, indicating his TIN, full name and details of the identity document.

Parents have the right to obtain a property tax deduction, even if all the property is registered in the name of the child.

At the same time, the minor citizen himself is not deprived of this right to receive his deduction in the future.

Video: Should a child pay taxes?