For owning real estate in 2020, it is necessary to transfer certain funds to the local budget. These transfers are called property taxes. The percentage may vary depending on a number of nuances.

Obligation to pay

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Property tax is mandatory for those who own movable or immovable property by right of ownership.

Who is the taxpayer?

Citizen or legal entity a person is required to pay property tax if they:

• housing;
• real estate complex;
• unfinished object;
• buildings on summer cottages;
• other structures, buildings or structures;
• share in the above property.

No tax is paid for property that is the public property of an apartment building. Citizens who use rented real estate are also exempt from paying tax.

Legal regulation

The legality of collecting property taxes from individuals and businesses is regulated by a number of federal laws.

What is the property tax percentage?

When using cadastral value as a tax base in the region, tax rates will be set at 0.1%:

• for premises, buildings and structures intended for housing;
• objects under construction;
• unified real estate complexes;
• parking spaces and transport storage facilities;
• outbuildings.

The regional authorities have the right to reduce or increase, but not more than 3 times this figure. If the tax rate is not determined by the laws of local municipalities or cities of federal significance, taxation will be carried out at the rates specified in Article 406. Tax Code of the Russian Federation.

According to current legislation, the establishment of differentiated tax rates is influenced by:

• cadastral value of the taxable object;
• type of taxable object;
• its location;
• laws of local municipalities.

Also, for some real estate, rates can be set at 0.5 and 2%.

What benefits are provided?

They are established at both the federal and local levels.

The Tax Code establishes the following categories of citizens who may qualify for partial or complete tax exemption:

• Heroes of Russia and the Soviet Union;
• citizens who participated in the liquidation of consequences of accidents at chemical facilities;
• Knights of the Order of Glory;
• disabled people of various groups;
• pensioners.
• combat veterans.

Tax benefits can be provided only for one taxable object of each type.

The taxpayer has the right to independently choose which of the real estate objects he will pay tax on preferential terms.

Benefits are provided for the following properties:

• living space;
• objects specified in ;
• buildings and structures for economic purposes;
• storage and parking spaces for personal vehicles.

Tax benefits are not provided for objects that are specified in paragraph 2 of Art. 406 of the Tax Code of the Russian Federation.

To receive tax relief, individual or legal entity. a person or is obliged to submit an application to the tax authority requesting a benefit, as well as present documentation confirming the existence of a right allowing them to take advantage of the tax break.

As of January 1, 2015, a new procedure for calculating property tax for individuals based on cadastral value was introduced (Chapter 32 of the Tax Code of the Russian Federation). The specified procedure for determining the tax base can be established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) after approval by a subject of the Russian Federation in the prescribed manner of the results of determining the cadastral value of real estate objects (paragraph 2, paragraph 1, art. 402 Tax Code of the Russian Federation).

Procedure for calculating property tax for individuals

The tax office itself calculates the property tax for individuals at the end of the calendar year separately for each taxable item at its location, after which it sends you (no later than 30 days before the payment deadline) a tax notice indicating the amount of tax payable and the taxable item , tax base and tax payment deadline (clauses 2, 3 of Article 52, clause 1 of Article 408, clause 2 of Article 409 of the Tax Code of the Russian Federation).

If you have several properties in different regions, you will receive notifications from different inspections. If you do not receive such a notification, you should send a message about your property to the inspectorate (clause 2.1 of Article 23 of the Tax Code of the Russian Federation).

There is no need to calculate anything yourself.

Checking the correctness of calculation of property tax for individuals

To check the correctness of tax calculation based on the cadastral value, we recommend following the following algorithm.

Step 1. Determine whether the property that is subject to tax is correctly identified.

The following are subject to property tax for individuals (clauses 1, 2, Article 401 of the Tax Code of the Russian Federation):

1. residential building, including residential buildings located on land plots for personal farming, dacha farming, vegetable gardening, horticulture, individual housing construction;
2. living space (apartment, room);
3. garage, parking place;
4. single real estate complex;
5. unfinished construction project;
6. other buildings, structures, structures, premises.

Property that is part of the common property of an apartment building is not subject to taxation (clause 3 of Article 401 of the Tax Code of the Russian Federation).

Tax authorities at the location of the property receive information about such objects from the territorial branches of Rosreestr (Article 85 of the Tax Code of the Russian Federation).

Step 2. Determine whether the tax base is correctly determined.

The tax base is determined based on the cadastral value of the object submitted to the tax authority, indicated in the state real estate cadastre as of January 1 of the year for which the tax is paid, and if the object is new (formed during the year) - on the date of its registration (clause 1 of Art. 403 Tax Code of the Russian Federation).

The tax is calculated for each property separately.

If the property is in common shared ownership, then each of its participants will pay tax in proportion to their share.

And if the apartment (or other real estate) is in the common joint ownership of the spouses and both of them are indicated in the certificate of registration of ownership, then they will pay the tax equally (clause 3 of Article 408 of the Tax Code of the Russian Federation).

If you want to make sure that the Federal Tax Service used the correct cadastral value of the property when calculating the tax, information about it as of January 1 can be found by sending a request to the territorial body of Rosreestr to provide a cadastral extract about the property or a cadastral certificate. A cadastral certificate about the cadastral value of a property is provided free of charge upon request of any person (clause 4.1, part 2, part 13, article 14 of the Law of July 24, 2007 N 221-FZ).

The cadastral value of real estate can also be found on the Rosreestr website.

Each residential property is taxed not based on its full cadastral value, but minus the cost of a certain number of square meters depending on the type of residential property (clauses 3 - 5 of Article 403 of the Tax Code of the Russian Federation):

The apartment is 20 sq. m;

The room is 10 sq. m;

For a residential building - 50 sq. m.

In relation to a single real estate complex, which includes at least one residential premises, the tax base is reduced by 1 million rubles. (Clause 6 of Article 403 of the Tax Code of the Russian Federation).

Local authorities (legislative authorities of Moscow, St. Petersburg and Sevastopol) have the right to increase these amounts of tax deductions (clause 7 of Article 403 of the Tax Code of the Russian Federation).

If, when applying tax deductions, the tax base takes a negative value, for calculating the tax, such a base is taken equal to zero and there is no need to pay tax (clause 8 of Article 403 of the Tax Code of the Russian Federation).

Step 3: Check if the tax rate is applied correctly.

You can find out about the tax rates established in a particular region using the Internet service of the Federal Tax Service of Russia “Reference information on rates and benefits for property taxes” or on the websites of regional departments of the Federal Tax Service of Russia.

If the rates are not determined by local and regional legislation, the tax is calculated based on the maximum rates established in paragraph 2 of Art. 406 of the Tax Code of the Russian Federation (clause 1, clause 6, article 406 of the Tax Code of the Russian Federation).

Step 4. Determine whether the period of ownership of the property is correct.

If you owned the property for less than a year, then the tax is calculated taking into account the coefficient, which is defined as the ratio of the number of full months of ownership of the property to the number of calendar months in the calendar year (clause 5 of Article 408 of the Tax Code of the Russian Federation).

In relation to property passed to you by inheritance, the tax is calculated from the date of opening of the inheritance (clause 7 of Article 408 of the Tax Code of the Russian Federation), in other cases - from the date of registration of ownership.

The number of months of ownership of property depends on the day of registration of ownership of this property (opening of inheritance) (clause 5 of Article 408 of the Tax Code of the Russian Federation):

If such a day is before the 15th day of the month inclusive, then the tax is calculated from the beginning of this month;

If after the 15th day of the month, then the tax is calculated from the beginning of the next month.

The date from which tax calculation ceases is determined similarly.

Step 5: Find out if you are eligible for tax relief.

In particular, socially vulnerable citizens (for example, disabled people of groups I and II, pensioners) are completely exempt from paying tax; people of creative professions; owners of a commercial building or structure whose area does not exceed 50 square meters. m, if such a building is located on land provided for personal subsidiary plots, dacha farming, vegetable gardening, horticulture or individual housing construction (Article 407 of the Tax Code of the Russian Federation).

In addition, additional benefits may be provided at the local level, as well as the grounds and procedure for their application (paragraph 2, paragraph 2, article 399 of the Tax Code of the Russian Federation).

You cannot claim a benefit for real estate whose cadastral value is more than 300 million rubles. (Clause 2, Clause 2, Article 406, Clause 5, Article 407 of the Tax Code of the Russian Federation).

Regardless of the number of grounds, the benefit is provided only for one object of each type of your choice (clauses 3, 7, Article 407 of the Tax Code of the Russian Federation).

You can obtain information about the benefits established by local authorities through the Internet service of the Federal Tax Service of Russia “Reference information on rates and benefits for property taxes” or on the website of the Federal Tax Service of your region.

To receive a tax benefit, you need to submit an application and supporting documents to the tax authority (clause 6 of Article 407 of the Tax Code of the Russian Federation).

If before the end of 2014 you were granted a tax benefit under the old Law of December 9, 1991 N 2003-1, you do not need to submit documents to the tax office to receive benefits under the new rules (Part 4 of Article 3 of the Law of October 4, 2014 N 284 -FZ).

If during a calendar year your right to a benefit has arisen (has ceased), the tax amount is calculated taking into account a coefficient, which is determined as the ratio of the number of full months during which there is no tax benefit to the number of calendar months in the tax period.

In this case, the month in which the right to a benefit arises, as well as the month in which this right is terminated, is taken as a full month (Clause 6, Article 408 of the Tax Code of the Russian Federation).

The benefit can be used even if you applied for it at the wrong time.

To recalculate the tax, you need to submit a written application and documents confirming the benefit to the tax office (clause 6 of Article 408 of the Tax Code of the Russian Federation).

The tax office must make a decision on the refund of the amount of overpaid tax within 10 working days from the date of receipt of such an application, and to return the tax within a month from the date of receipt of the application (clause 6 of article 6.1, clauses 6, 8 of art. 78 Tax Code of the Russian Federation).

Step 6. Determine whether transitional tax calculation rules are taken into account.

During the first four years of the new procedure, the tax is calculated taking into account reducing factors (in the first year - 0.2, in the second - 0.4, in the third - 0.6, in the fourth - 0.8).

During the transition period, the tax amount is calculated according to the formula (clause 8 of Article 408 of the Tax Code of the Russian Federation):

This formula applies if you owned the property for the entire year (a full 12 months).

If you owned the property for less than a year, then the tax amount for the year is multiplied by the coefficient of the property being in your property (see step 4).

You can learn about the specifics of the procedure for taxing the property of individuals based on the cadastral value, as well as calculate the amount of tax expected to be paid in 2016 for 2015 by referring to the section of the official website of the Federal Tax Service "Personal Property Tax - 2016".

The following property is subject to taxation:

1. Residential premises (apartment, share in it);
2. Residential building (cottage, country house in SNT, DNT, private household plots);
3. Garage, parking space (car space);
4. A single real estate complex (buildings, structures, pipelines, power lines, railways, etc.);
5. Object of unfinished construction (unfinished);
6. Other buildings, structures, structures.

Who should pay property tax?

The obligation to pay annual tax is imposed on individuals who own the following real estate:

• residential buildings;
• garages or parking spaces;
• apartments or rooms in residential buildings;
• unified real estate complexes;
• unfinished construction projects;
• other premises, structures, buildings or structures.

For the purpose of determining the tax base, residential buildings also include buildings erected on plots provided for the organization of gardens and vegetable gardens, individual housing construction and other personal subsidiary plots. In practice, this means that country houses and garden houses are treated as residential premises and are subject to tax (Federal Law No. 401-FZ of November 30, 2016).

At the same time, the common property of homeowners (attics, elevators, roofs, stairs and basements of residential buildings) are not subject to taxation.

How is property tax calculated?

The responsibility for calculating the amount of tax in Russia rests with the Federal Tax Service, after which the information is communicated to taxpayers by sending tax notices to the postal address.

As already mentioned, Chapter 32 of the Tax Code of the Russian Federation provides for the calculation of tax based on cadastral value, the value of which is approved at the local level by each of the regions of the Russian Federation.

However, taking into account Russian realities, the full transition to the new payment system is postponed until January 1, 2020. During this time, all subjects of the Russian Federation are required to switch to assessing property at cadastral value.

N to = (Cadastral value – Tax deduction) x Share size x Tax rate

• Individuals (citizens);
• Individual entrepreneurs on special regimes (STS, UTII, PSN, Unified Agricultural Tax) - in relation to property not used by them in business activities, as well as individual entrepreneurs on SSN in relation to any property owned by the entrepreneur by right of ownership.

Property tax is calculated according to the new procedure using the following formula

Tax payable = (Cadastral value – Tax deduction) x Share in property x Tax rate

The easiest way to find out the cadastral value is to order an extract from the Unified State Register of Real Estate on the Rosreestr website.

Tax deduction

When calculating tax based on cadastral value, the use of tax deductions is provided in the following amount:

• 10 sq. m. for a room;
• 20 sq. m. for an apartment;
• 50 sq. m. for home;
• 1 million rubles for a single real estate complex.

When calculating the tax, the total area is reduced by the specified tax deduction.

Share in property

When the property is in common shared ownership, the tax is calculated based on the size of the share of each owner.

When the property is in common joint ownership, the calculation is made in equal shares for both owners.

Tax rate

The tax rate is set by each region independently and is reflected in the relevant legal act. You can find out the size of the property tax rate in your region on the Federal Tax Service website by referring to the section “Reference information on property tax rates and benefits.”

On average, tax rates should not exceed the following values:

• 0.1% This rate applies to apartments, rooms, country houses and country houses, unfinished buildings, utility premises located on summer cottages (SNT, DNT, private household plots) with an area of ​​no more than 50 square meters. m. Also, garages and parking spaces are subject to a rate of 0.1%.
• 2% The highest tax rate is established for luxury property, the value of which exceeds 300 million rubles, as well as for property included in a special cadastral list (administrative business and shopping centers and premises in them) and for non-residential premises used for offices, retail facilities and catering facilities.
• 0.5% The specified rate applies to other property.

It should be noted that according to the laws of local authorities, tax rates can be either reduced to zero (from 0.1% to 0%) or increased, up to three times. Regional authorities can also establish differentiated rates, depending on the type and location of the object.

Tax payable = (Tax calculated on the cadastral value - Tax calculated on the inventory value) x Reducing factor Tax calculated on the inventory value

When calculating tax based on cadastral value, a reduction factor is provided for the first four years (starting from 2015). In 2017, the reduction factor is 0.6.

As a general rule, citizens who own, in particular, the following real estate (Articles 400, 401 of the Tax Code of the Russian Federation) must pay property tax for individuals:

• apartment/room;
• residential building;
• garage/parking space.

Calculation of property tax for individuals

The tax is calculated based on the value of the property (usually cadastral) owned by an individual, and the tax rate, taking into account some features, which we will discuss below. But in reality, citizens should not go into too much detail about how personal property tax is calculated. After all, this calculation is made by the tax authorities themselves (clause 1 of Article 408 of the Tax Code of the Russian Federation). But if you want to check whether the correct amount was included in the notification, then you can calculate the tax using a special calculator posted on the Federal Tax Service website.

Do all individuals have to pay property tax?

Of course, individuals are concerned about whether there are property tax benefits. So, the Tax Code contains a list of persons who are exempt from paying property tax. These, for example, include (clause 1 of Article 407 of the Tax Code of the Russian Federation):

• disabled people of groups I and II;
• pensioners;
• Heroes of the Soviet Union and Heroes of the Russian Federation.

Beneficiaries do not pay tax in respect of the following real estate (clause 10, clause 1, clause 4, article 407 of the Tax Code of the Russian Federation):

• apartments (parts of an apartment, room);
• residential building (part of a residential building);
• garage or parking place;
• premises used as creative workshops, ateliers, etc.;
• utility buildings whose area does not exceed 50 sq.m. and which are located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction.

It is important to know that the property tax benefit for individuals is provided only for one object of each type of real estate. For example, a citizen with a disability owns two apartments and one parking space. So, one of the apartments and a parking space will be exempt from taxation, but you will have to pay tax on the cost of the other apartment.

To receive the benefit, an individual must submit a corresponding application to any INFS of his choice.

If the beneficiary has several real estate properties of the same type, then we recommend that he also indicate the object in respect of which the individual wants to receive the benefit. The choice made must be reported to the tax authorities before November 1 of the year for which the tax will be calculated. Let’s say that a notification about choosing a preferential object for 2018 must be submitted no later than October 31, 2018.

Deduction for personal property tax

Ordinary citizens (not beneficiaries) are given a deduction when calculating property tax based on its cadastral value. For example, an individual who owns an apartment will have to pay tax not on its entire cost, but reduced by the cost of 20 sq.m. this apartment (clause 3 of article 403 of the Tax Code of the Russian Federation). Let’s say an individual owns an apartment of 50 sq.m., the cadastral value of which is 5 million rubles. A citizen will need to pay tax not on 5 million rubles, but on 3 million rubles. (5 million rubles - 20 sq.m. x 5 million rubles / 50 sq.m.).

By the way, benefit recipients are also entitled to a deduction for real estate on the value of which they still need to pay tax (Letter of the Ministry of Finance dated September 26, 2018 N 03-05-06-01/68905).

Payment of property tax for individuals

Individuals must transfer tax to the budget no later than December 1 of the year following the reporting year (Clause 1, Article 409 of the Tax Code of the Russian Federation). Thus, the tax for 2017 must be paid no later than December 3, 2018 (December 1 - Saturday (Clause 7, Article 6.1 of the Tax Code of the Russian Federation)). If you do not do this on time, you will be charged penalties (Article 75 of the Tax Code of the Russian Federation).

It is worth noting that the tax must be paid if the tax authorities have sent a corresponding notification (clause 2 of Article 409 of the Tax Code of the Russian Federation). Moreover, the Federal Tax Service has the right to include in the notification tax for the three years preceding the year to which such notification is dated. Inspectors do this if, for example, they have not previously issued a notice for a certain year, or the previous notice indicated an erroneous tax amount.

Property taxes are compulsory payments that must be made by everyone who owns property. In this case, the person must meet the requirements for the payer. These are: reaching the age of majority, no restrictions on legal capacity, availability of property. In this case, payment is made for the very fact of owning the property, even if the person does not actually use it.

To exercise this right, you must contact the tax authority at the location of the property with an application and attach documents that confirm the validity of the application.

The main regulatory act regulating issues of this nature is the Tax Code of the Russian Federation. It contains information about the objects and subjects of such payments. In other words, the Tax Code of the Russian Federation determined who should pay taxes and in respect of what types of property. Also, this regulatory act determined the categories of persons who can take advantage of benefits, as well as the procedure for when non-payment of property taxes is possible.

Tax obligations

They apply to all property owners and are expressed in the fact that each owner is obliged to pay a certain amount for the reporting period. This is the calendar year. The money must be paid no later than the first of December of the period following the reporting period. Funds are paid to the Federal Tax Service, via a bank or the Internet.

Obligations of this nature arise from the moment the property is received into ownership. The current legislation defines cases when this obligation is lost. These include: payment of tax, death of an individual, liquidation of a legal entity.

Consequences of non-compliance

Since paying taxes is the responsibility of most property owners, the law provides for liability for non-compliance. Penalties depend on the type of violation. For example, for late submission of a declaration, the guilty person will pay a fine of five percent of the tax amount for each month of delay, including incomplete ones. The specified sanction cannot be less than one thousand rubles and more than thirty percent of the total payment amount. Failure to comply with the procedure for submitting a declaration will entail a fine of two hundred rubles. Partial or complete non-payment threatens the guilty party with payment of from twenty to forty percent of the tax amount.

For violation of obligations of this nature, administrative and criminal sanctions may be applied to the guilty person, provided for by the Code of Administrative Offenses of the Russian Federation and the Criminal Code of the Russian Federation.

Objects of taxation

According to Article 401 of the Tax Code of the Russian Federation, the following are the objects of taxation:

1. Residential buildings. This also includes buildings located on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, horticulture, and individual housing construction.
2. Apartments and rooms.
3. Place for vehicles and garage.
4. A single real estate complex.
5. An object under construction.
6. Premises, structures and buildings for technical purposes.

The owners of the said property must pay tax. It should be noted that property that is part of the common property in an apartment building is not subject to tax.

Right to benefits

The right to benefits represents a person's ability to pay such funds in smaller amounts or not at all. It arises from the moment a person acquires the status determined by law. It should be noted that fact alone is not enough. Supporting information and data is required. These are documents issued by authorized official bodies. Certified copies may also be used.

Categories of beneficiaries

These include:

1. Heroes of the USSR and the Russian Federation.
2. Disabled people of the first and second groups, as well as handicapped children who have been disabled since childhood.
3. Participants in the Civil and Great Patriotic War. This also includes persons who took part in other military operations in defense of the USSR. These categories include not only military personnel, but also partisans and veterans.
4. Civilian personnel of the Soviet Army, Navy, Internal Affairs Directorate and KGB, who were part of units and formations during the Second World War.
5. Persons who have benefits in connection with the protection of citizens exposed to radiation as a result of the Chernobyl accident, Mayak PA, the dumping of such waste and nuclear weapons testing in Semipalatinsk.
6. Military personnel who were discharged for health reasons or due to a change in staffing, provided that the duration of their service is at least twenty actual years.
7. Family members of a person performing military service duties who have lost their breadwinner.
8. Pensioners by age.
9. Those who served in Afghanistan and other countries where hostilities took place.
10. Those who became disabled due to radiation sickness as a result of tests, exercises and other work with nuclear weapons and installations.
11. Parents and spouses of military or government employees who died in the line of duty.
12. Persons carrying out creative activities, provided that the premises are used for the specified purposes. This rule also applies to housing, if a museum, library or gallery is organized in it, for the period of such events.
13. Persons who own buildings, the area of ​​each of which is not more than fifty square meters, provided that they are located in areas provided for the maintenance of subsidiary or dacha farming, vegetable gardening, horticulture or individual housing construction.

Benefits apply to one unit of each type of real estate, at the owner's choice. Its size is equal to the amount of mandatory payment in respect of an object that is the property of the payer and is not used for business activities.

Benefits, by their nature, can be federal and regional. In the first case, they are established at the level of the highest authorities, in the second - by the decision of the administration of regions and constituent entities of the Russian Federation. However, the last option is not mandatory. That is, local authorities have the right to establish benefits for certain categories of payers, based on the characteristics of the economic situation of the region and available financial capabilities.

Conditions of receipt

The condition for receiving tax benefits is the person’s documentary confirmation of his status, as well as compliance with certain requirements. In the latter case, the person must be a tax payer, that is, have reached the age of majority, have property at his disposal, and also have full legal capacity.

Submission procedure

To receive the benefit, the interested person must perform several mandatory actions in sequence. First you need to fill out an application. Then you will need to attach all the collected documents to it. Finally, all data will need to be transferred to the Federal Tax Service at the place of registration as a payer or location of the property.

Drawing up an application

You can use regular office paper to complete the application. Although some tax authorities provide interested parties with ready-made printed forms.

The text should contain the following information:

1. Name of the tax authority. Its code is also indicated here.
2. Type and purpose of real estate. For example, a residential building or a garage. The characteristics of the object are also indicated - location, total area, number of floors.
3. Information about the interested person - last name, first name, patronymic, date of birth, place of residence, payer number, passport details, contact phone number.
4. Nature of the benefit. In this case, this will be a reduction in payments or their complete exclusion.
5. Grounds confirming the right to real estate. This could be a certificate issued by a notary, an extract from the Unified State Register, a purchase and sale agreement, an exchange, a gift.
6. Documentary confirmation of the status of the initiator, giving the right to the benefit.
7. The time period for its provision.
8. List of attached documents.
9. Date of application and signature of the initiator.
10. Application registration number.
11. Information about the official who received the appeal.

If a legal representative participates in the procedure, it will be necessary to indicate the number and date of the power of attorney, indicating the scope of his powers. After this, this application and all documents will need to be submitted to the tax office.

Contacting the Federal Tax Service

Transferring information to the Federal Tax Service is the absolute responsibility of the initiator, that is, the documents are sent by the applicant for benefits. The law provides several ways for this.

These include, in particular:

1. Personal appeal. This option has some advantages for the payer. First of all, a person can fill out an application directly with the tax office and immediately correct any inaccuracies. Then the initiator can make sure that his application has been registered and accepted for execution. At the end, the person will have the opportunity to get advice on any issues related to paying taxes and receiving benefits. The legal representative of the interested person applies to the Federal Tax Service in the same manner.
2. Postal forwarding. In this case, the initiator loses the opportunity to receive any clarifications, eliminate errors immediately and will have to file the appeal independently. This option is used in cases where a person lives far from the tax authority and cannot come on his own. In this case, it is best to send documents by registered mail with notification of delivery to the recipient.
3. Contact the MFC. This option is the most optimal for the payer. In this case, he will not need to perform any actions on his own. It is enough to submit the data available to the center to the center. MFC specialists will assist in drawing up the application, point out the lack of necessary information and subsequently forward the documents to their destination.
4. Internet forwarding. To implement this method, you will need to register on the tax authority website, create your account and confirm your account. This will allow you to access all the capabilities of the resource. Next, you need to fill out a special electronic application form and convert all documents into digital format. The person will receive a notification in their account about the completion of the operation.

The payer chooses any of these methods at his personal discretion. After receiving all the data, the tax authority will make a decision. It can be either positive or negative in nature. In any case, a response will be sent to the interested party.

Required documents

You must submit:

1. Initiator's passport.
2. A document confirming the right to the benefit.
3. Individual tax payer number, which can be obtained from the Federal Tax Service.
4. Documents confirming ownership of real estate.

It should be noted that the initiator has the right to submit to the tax authority copies of information certified by the organizations that issued it.

At the same time, the tax service specialist has the right to demand the originals from the initiator for reconciliation. If for some reason the necessary data is not available, the Federal Tax Service sends requests to third parties. Responses must be submitted within seven days. If the Federal Tax Service receives a notification that it is impossible to provide information, then the initiator is sent a letter within three days about the need to provide the data independently.