As often happens, the inheritance received is not always a pleasant surprise. On the contrary, a person gets a number of problems with his property. What to do next with this property? The registration procedure takes a lot of time, and inheritance taxes must be paid now. And registering an inheritance costs a pretty penny. Maybe that’s why, having handed over the documents, future owners are in no hurry to take them back, and sometimes even forget about them. I. N. I helped us understand the intricacies of the inheritance matter vanova, notary of the city of Nikolsk.

- Irina Nikolaevna, what is the procedure for acquiring an inheritance?

To acquire an inheritance, the person who has received the right to the property must accept it. Acceptance by the heir of part of the inheritance means acceptance of the entire inheritance due to him, no matter what it is and no matter where it is located. There are several ways to accept an inheritance. One of them is to submit an application to a notary for the issuance of a certificate of inheritance at the place where the inheritance was opened. It is issued to the heirs after six months from the date of opening of the inheritance.

- Does it happen that the heirs do not come for documents?

Yes, and now for some reason it has become a common occurrence. People come and submit an application stating that they are heirs to the property of the deceased. We accept the documents, and the heirs can only receive these documents back in order to register them with the registration chamber and receive a certificate for the disposal of property. But citizens are not trying to take away documents. Probably considering that having handed over the documents to the notary, their mission is over.

- But this does not relieve the heirs of the obligation to pay taxes and other obligatory payments for the property received?

Of course he doesn't. It turns out that they are the owners of the houses from the moment they wrote an application for the right to receive an inheritance. In any case, the tax office will charge them tax from the time the application is submitted. For example: even if a person died in 2007, and in the same year the heirs came and filed an application, but for some reason the procedure for registering the inheritance was not completed or they simply forgot about the documents, still, according to the law, the tax will be collected from the heirs from the time of death of the owner of this property. Therefore, it is not so important when the heirs receive a certificate of inheritance; tax will still have to be paid.

- Let’s say six months have passed, and the heirs have not come for the documents. Where can I find these documents later, and can I get them in a year or two, and maybe even later?

Documents handed over to the notary, that is, to me, are stored in a specially equipped safe; after 10 years of storage, they are transferred to the archive for storage and are stored there indefinitely. Every year these documents are described and verified. I have kept an archive since 1947. It is possible to get documents back from the archive, but it will be more difficult.

- It’s clear with inheritance, but what about the funds or compensation that are due by law to the heirs of the deceased?

Here the situation is approximately the same: people apply for funds or compensation and do not come to receive them. After the deadline expires when you can come and receive documents with a certificate stating that compensation is due, they also do not come. Money lies like dead weight. Moreover, I personally explain to people the procedure for obtaining certificates and certificates, and discuss the established deadlines. As for insurance payments at Rosgosstrakh, the situation is the same: compensation of 6,000 rubles is lying there, and no one is in a hurry to receive it.

- What about the funds that do not come to be received, are they transferred to the state?

I have no right to issue it to the state, since people submitted an application. It goes to the state only if no one has submitted an application. And we get an incomprehensible situation: people came, paid the state fee to obtain a certificate, collected documents, handed them over to me - and that’s it, they happily forgot about it. In any case, if you don’t pick up the documents, the money will remain in Sberbank or Rosgosstrakh. Of course, there is no statute of limitations, many years may pass, the money will have to be returned to the owner. But will he need them in 10 years?

Interviewed Galina Sharkova

When receiving an inheritance from a relative in the form of cash, property, shares and other objects, it is worth very carefully and scrupulously studying the issue of taxation applied or not applied to the heir. In this case, it is important to know whether you must pay, what the deadlines for its payment are, and whether you can count on benefits.

Inheritance tax - the essence

According to the current tax legislation of Russia, most of the income comes from property. Inheritance implies the transfer of funds and an object of property into the ownership of the heir, who was responsible for paying inheritance taxes. At the same time, the amount of tax directly depends on the liquid value of the property.

However, due to the withdrawal of property by wealthy citizens to countries with preferential tax rates, and difficulties in paying taxes for citizens with average incomes, the inheritance tax under a will was abolished. For wealthy citizens, the way to avoid tax losses was to move property to freer countries or zones, and for average citizens, receiving an inheritance undermined their financial situation due to high tax rates. So, the tax on bequeathed inheritance in relation to money, real estate, transport, and material assets has been abolished.

When receiving a bequeathed inheritance, payment of a state fee upon entry into the inheritance is mandatory.

Previously (before July 1, 2005), it was necessary to pay inheritance tax, which was calculated based on the proximity of the family relationship. Heirs paid tax depending on the order (closeness of family ties): first, parents and children, the tax rate for whom was 5% of the value of the object of inheritance. Then - brother, sister, grandmother and grandfather, at a tax rate of 10%. In the third stage, heirs were those who did not belong to the first two groups, and the inheritance tax rate was 20%. The regulation and collection of the tax took place on the basis of instructions derived from various regulatory legal acts (RLA).

Please note that currently the term “inheritance tax” is used to mean payment of state duty. Legislative regulation of its payment is presented in Chapter 63 of the Civil Code.

Inheritance by will

The person specified in the will has the right to dispose of it as he pleases. A citizen can keep it for himself, divide it among other relatives, or transfer everything to one heir. These persons may not be his relatives. Property can be bequeathed in favor of organizations and the state.

The will must be certified:

• Notary
• Local executive authority
• Consulate of the Russian Federation.

Inheritance tax not under a will

A will is a document where the owner of the property gives instructions regarding the transfer of property into the ownership of other citizens after his death. Inheritance of property not by will presupposes inheritance by law. This happens in the following cases:

• no will;
• the will does not indicate all the property;
• the will is invalid;
• the will indicates the heirs deprived of inheritance;
• no heirs;
• refusal of inheritance;
• other special cases.

For inheritance by law, the main reason for transferring ownership of an inheritance is a family connection with the deceased. According to the Civil Code of the Russian Federation, the order of inheritance is established on the basis of this characteristic. At the same time, initially the right of ownership extends to the heirs of the first stage. In their absence, disinheritance, court decision, refusal of inheritance, the right of inheritance passes to the second-order heirs, and so on.

In the absence of a will, or when the heir died before the opening of the will, inheritance occurs by right of representation in the order of priority. Also pay attention to the circle of persons who have a priority right to inheritance by law, specified in Art. 1149 of the Civil Code (parents and children of disabled age, dependents).

Inheritance tax under a will

A will can be drawn up with the right to transfer property into the ownership of individuals, legal entities and the state. Let's consider the case of inheritance by individuals: a citizen may be a relative or not have a relationship. The division of property into shares is established by the owner independently.

As already said, the concept of inheritance tax does not apply to inherited property. Only state duty is applied at the rate of: 0.3% for heirs of the 1st and 2nd stages, 0.6% for other heirs (Article 217). These duty rates also apply in case of inheritance not by will, for various types of property.

For certain categories of heirs, there is an exemption from paying state duty when receiving an inheritance. For others, upon receipt of an inheritance, an obligation arises to pay tax depending on the type of property within the time limits specified by law.

Last modified: January 2020

Many citizens dream of suddenly receiving a large inheritance from a distant relative. However, few people think about the fact that when receiving an inheritance they have to pay. In some countries, inheritance tax on wills can be up to 60% from the value of the property. But in Russia things are somewhat better.

Legal certificate

In Russia there is the concept of “inheritance tax”. However, the term is used only in special cases, since such a tax was practically abolished in 2005. However, it is still not possible to receive an inheritance for free. The concept of state duty has replaced the tax.

The state duty is calculated based on the estimated value of the testator’s property. However, unlike the previous form with taxation, the price for accepting an inheritance has become much less. And the degree of relationship with the deceased has almost no effect on the amount of payments.

Despite major amendments to inheritance laws, some types of property of the deceased are still subject to tax. In addition, the recipient then becomes obligated to pay taxes on the property received, as well as debts on them. For example, a transport fee.

In what cases do you need to pay inheritance tax?

A citizen who receives an inheritance opened before 2006 will have to pay the tax. Since other legislative norms were in force at that time, he will be subject to them. This situation is unlikely, since the procedure for acquiring rights usually lasts six months.

State duty on inheritance

Upon entering into an inheritance, a citizen receives a certificate of inheritance. You can only get it from a notary after paying the state fee for his services. The amount of the state duty will vary depending on the estimated value of the property and possible benefits.

The heirs can order an assessment of the value from independent experts in law firms that are licensed to do so.

The state duty for inheritance is:

• 0,3% for close relatives: children (natural and adopted), spouses, siblings, parents. The maximum amount of state duty will be 100 thousand rubles.
• 0,6% from the estimated value for other categories of heirs. Maximum size - 1 million rubles.

Compared to practice in foreign countries, the amount for inheritance is small. However, if real estate is inherited abroad, the inheritance will be formalized and paid in accordance with the laws of that country.

Benefits when paying state fees

Payment of state duty is not required in all cases. For example, since income related to copyrights is taxed, there is no additional requirement to pay state fees. Inheritance of funds, deposits and compensation received from the insurance company is also not paid.

The remaining movable or immovable property is exempt from state duty, provided that:

• the heir was a minor on the day of the testator's death;
• the heir had a conclusion about the presence of a mental disorder due to which guardianship was established over him at the time of the testator’s death;
• heir to real estate, if he lived with the testator in this apartment (a house with a plot of land or in another type of living space), and also lives here after the death of the testator. An important argument is the payment by the heir for utility bills, as well as other expenses associated with maintaining the housing in proper condition;
• the testator died due to the performance of a duty as a citizen of the Russian Federation, including death within 1 year after being injured due to the performance of a duty as a citizen of the Russian Federation;
• the heir is a hero of the USSR;
• heir - Hero of the Russian Federation;
• the heir is a holder of the Order of Glory;
• the heir is a participant or disabled person in the Great Patriotic War.

Heirs with 1st or 2nd degree disabilities receive benefits in the amount of 50% for paying state fees. Also, state duty is not paid in the case when an individual refuses an inheritance. In this case, the payment will be made by the next heir in line who has the funds.

Also, no duty is paid when inheriting escheated property.. In accordance with Art. 1151 of the Civil Code, if the property has no heirs, it becomes the property of local authorities and becomes part of the social housing fund. The rest of the property becomes the property of the state.

Entry into inheritance by will and by law

It does not matter whether a citizen inherits by law or by will. The only difference in these concepts is who can receive the property of the deceased. A will is considered the basic document in which the deceased distributes his property in equal or unequal shares. In this case, the will may indicate people who are not related by blood to the testator.

Inheritance by law comes into force in cases where there is no expression of the will of the deceased or it is declared invalid. The law also protects dependents, since even if they were not specified in the will, they have the right to a share of the inheritance. In any case, the presence of a will will not reduce the amount of state duty or tax.

Where is the state duty paid?

The state duty is paid at any bank in Russia. To create a receipt for payment, you must have with you documents indicating the estimated value of the inherited property, as well as documents indicating the inherited share. For example, the deceased left his son and daughter housing with an estimated value 1 million rubles. Each of them claims 50% apartment, which means that the state duty will be paid in accordance with the inherited shares - according to 1500 rubles.

The payment receipt is given to the notary to obtain a certificate of inheritance, with which the citizen can register ownership. If the client is exempt from paying state duty, he must present the relevant documents. Please note that a certificate of disability of 1st or 2nd degree must be presented directly at the bank to receive a discount.

Additional notary services may be paid as additional fees. For example, if there is a closed will, only a notary has the right to open the envelope with it. The cost of the service is 300 rubles. The price is fixed and specified in the Tax Code.

Taxes after inheritance

After an individual receives a certificate of inheritance, he can register the property as his own. Any property is subject to certain fees:

• property tax (any living space, as well as garages and other buildings);
• transport tax (except for agricultural machinery and fishing vessels);
• land tax (except for owners who belong to the small peoples of the North).

Only land tax has a fixed rate- 0.3% of the assessed value of the land if it is used as agricultural land for gardens and vegetable gardens with buildings. In other cases, a fee of 1.5% of the land value is charged.

In other cases, it is quite difficult to calculate tax deductions on your own. The final amount will depend on many factors. For example, depending on the engine size of a car or the area of ​​real estate, regional coefficients are also an important aspect. On the websites of the relevant inspections you can find formulas for approximate calculations. Payment of taxes is carried out annually before November 1 according to the issued invoice.

LETTER

ABOUT CALCULUS

LAND TAX AND PROPERTY TAX FOR INDIVIDUALS

WITH RESPECT TO REAL ESTATE OBJECTS,

PASSED BY INHERITANCE

The Federal Tax Service provides clarifications on the issue of calculating land tax and property tax for individuals in relation to a land plot, building, premises and structures passed on by inheritance.

Based on subparagraph 3 of paragraph 3 of Article 44 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the obligation to pay tax terminates with the death of the taxpayer or with his recognition as deceased in the manner established by the civil legislation of the Russian Federation.

Article 396 of the Code establishes that in relation to a land plot (its share) inherited by an individual, land tax is calculated starting from the month of opening of the inheritance.

For buildings, premises and structures, property tax for individuals is levied on the heirs from the moment the inheritance is opened (Article 5 of the Law of the Russian Federation of December 9, 1991 N 2003-1 “On taxes on property of individuals” (hereinafter referred to as Law N 2003-1)) .

ConsultantPlus: note.

From September 1, 2016, Federal Law No. 79-FZ dated March 30, 2016, amended paragraph 1 of Article 1114 of the Civil Code of the Russian Federation, according to which the time for opening an inheritance is the moment of the citizen’s death.

An accepted inheritance is recognized as belonging to the heir from the date of opening of the inheritance, regardless of the time of its actual acceptance, as well as regardless of the moment of state registration of the heir's right to the inherited property, when such a right is subject to state registration.

According to Article 388 of the Code, taxpayers of land tax are organizations and individuals who own land plots recognized as an object of taxation in accordance with Article 389 of the Code, on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession.

Taxpayers of taxes on property of individuals are recognized as individuals - owners of property recognized as an object of taxation (Article 1 of Law No. 2003-1).

Individuals pay tax on the basis of a tax notice. Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending.

Paragraph 6 of Article 85 of the Code establishes that bodies authorized to perform notarial acts and notaries engaged in private practice are required to report the issuance of certificates of the right to inheritance to the tax authorities, respectively, at their location, place of residence no later than five days from the date of the relevant notarial certificates. The information submitted to the tax authorities in the form approved by order of the Federal Tax Service of Russia dated September 17, 2007 N MM-3-09/536@ includes information about heirs and inherited real estate objects.

Considering that an accepted inheritance is recognized as belonging to the heir from the date of opening of the inheritance, regardless of the time of its actual acceptance, and also regardless of the moment of state registration of the heir's right to the inherited property, upon receipt from the body authorized to perform notarial acts, information about the issuance of a certificate of right to the heir inheritance, the tax authority (if there is information sufficient to calculate property taxes) sends the person who inherited a tax notice about the payment of land tax and property tax for individuals. In this case, the heir must pay the specified taxes from the month of opening of the inheritance.

Thus, the inheritance is not subject to any tax, however, after its acceptance, the heir is faced with the need to incur certain expenses related to the payment of state duties, legal costs, as well as the payment of taxes on certain types of inherited property (land, transport, property ). Heirs of authors of works and inventions are also required to pay personal income tax. When selling inherited real estate that has been owned by citizens for less than 3 years, personal income tax is also paid.

Is inheritance taxable?

Many of those who have received or expect to receive an inheritance are wondering whether the inheritance tax is now in effect as it was before (before January 2006). It will be important for all inheritors to know that the inheritance as such is not subject to taxation. At the same time, recipients of inherited property or rights are not exempt from other expenses.

In particular, a certain amount will need to be paid to the state revenue for registration of inheritance, as well as for possible administrative actions related to the re-registration of this or that property to the recipient. Eg,

• notary, according to clause 21 of Art. 333.24 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), will collect a duty in the amount 100 rubles for certifying the authenticity of the signature on the application for acceptance of inheritance, if such an application is sent by mail;
• for issuing a certificate of right to inherited property, in accordance with clause 22 of Art. 333.24 of the Tax Code of the Russian Federation, the notary must pay a fee equal to 0.3% of price such property (the maximum amount of duty is 100 000 rubles), if it passes to a child, husband or wife, parent, full brother or sister of the testator, or an equal 0.6% of price inherited (maximum fee amount – 1000 000 rubles), if it passes to other persons;
• for taking measures to protect what remains after the death of the testator, the notary will charge a fee equal to 600 rubles, according to paragraph 23 of Art. 333.24 Tax Code of the Russian Federation;
• according to paragraph 8 of Art. 22.1 Fundamentals of legislation on notaries, the acceptance by a notary of hereditary funds as a deposit provides for a tariff equal to 1000 rubles.

In addition, in some cases there may be legal costs, if the division of the inherited property will take place through the court, for example:

• when applying to the court with a demand to restore the missed deadline, provided for accepting the inherited property, it is necessary to transfer it to the state income 300 rubles(for individuals) or 600 rubles(for legal entities);
• if property disputes concerning the division of inheritance or rights to it are considered in court, then according to Art. 333.19 of the Tax Code of the Russian Federation, the amount of duty will vary from 400 rubles before 60,000 rubles(depending on the price of the claim, that is, the value of the disputed property).

For your information

Separately, it should be noted that upon becoming the owner of certain things (real estate, land, vehicles), the heir becomes obliged pay appropriate taxes, which will be collected from him not as a gratuitous recipient, but as a new owner or possessor.

The main such taxes are land, transport and property.

Do I need to pay personal income tax when receiving an inheritance in 2017?

It should be noted that inheritance by citizens of this or that property may be comparable to income generation, and therefore the question of whether you need to pay personal income tax (hereinafter referred to as personal income tax) established by Chapter 23 of the Tax Code of the Russian Federation when inheriting is completely justified.

According to Art. 209 of the Tax Code of the Russian Federation, personal income tax is paid on the income received by individuals who are tax residents of our country from any sources (both in Russia and abroad). For individuals who are not tax residents of Russia, the object of taxation is the income they receive from sources in our country. However, for the heirs the legislator provided certain relaxations.

According to paragraph 18 of Art. 217 of the Tax Code of the Russian Federation, income expressed both in cash and in kind, received by inheritance, not subject to taxation according to the norms of Chapter 23 of the Tax Code of the Russian Federation. This rule, however, does not apply for remuneration paid to the heirs (who are legal successors) of the authors :

• works of literature, science, art;
• inventions, discoveries and industrial designs.

In the latter case, it is necessary to transfer a certain amount to the budget of the Russian Federation. Let's look at the order of this listing:

• The heirs of the authors of works, discoveries, inventions and industrial designs, who receive the corresponding remuneration, transfer the amount of the fee once a calendar year(according to Article 216 of the Tax Code of the Russian Federation).
• According to the general rule established by Art. 224 Tax Code of the Russian Federation, tax rate is 13%. However, if the author’s rights to receive royalties in Russia are inherited by a person who is not a tax resident of the Russian Federation, then the fee rate is equal to 30% .
• When paying this tax, the rules also apply about standard(according to Article 218 of the Tax Code of the Russian Federation), as well as about professional tax deductions(according to Article 221 of the Tax Code of the Russian Federation).

Estate inheritance tax

As noted above, receiving a property from the testator (be it a house, apartment, cottage or land) is not the basis for any tax deductions. In particular, personal income tax is not paid if property is inherited by an individual.

However, in the case under consideration, the heirs still bear certain costs associated with registering their rights to the inherited property, as well as with registering the transfer of rights to them with the relevant government bodies.

When receiving an inheritance certificate for real estate, the state fee paid to the notary is calculated based on the market, inventory or cadastral value of the real estate (depending on what documents the owner provides) on the day of death of the testator.

As follows from Art. 333.33 of the Tax Code of the Russian Federation, state registration of rights to real estate costs for individuals 2,000 rubles, A organizations - 22,000 rubles, except in the following cases:

• if you register ownership of land, the intended use of which is to run a dacha, subsidiary plot or individual housing construction, then you must pay 350 rubles;
• if you register the right to a share of agricultural land, you will have to pay 100 rubles;
• if you register the right of common shared ownership of persons who are owners of investment shares in inherited real estate forming a mutual investment fund, then the amount of the fee will be 22,000 rubles;
• if you register a share in the right of common ownership of that real estate of an apartment building that is common, then it is necessary to transfer it to the state income 200 rubles;
• individuals pay for state registration of mortgages 1000 rubles, and organizations - 4000 rubles;
• for registration of changes in the agreement for participation in shared construction in case of hereditary succession they pay 350 rubles.

Attention

According to Russian legislation, legal entities can also act as subjects of inheritance. At the same time, commercial organizations must pay income tax on what they received free of charge (according to paragraph 8 of Article 250 of the Tax Code of the Russian Federation), while non-profit legal entities should not do this.

According to paragraph 2 of paragraph 2 of Art. 251 of the Tax Code of the Russian Federation, then property and those property rights that are transferred to non-profit organizations as part of inheritance are not taken into account when determining the tax base for the fee in question.

Tax on the sale of real estate received by inheritance

A person who sold inherited property after holding it in his possession less than 3 years, receives certain income subject to taxation within the framework of personal income tax (as is known, according to clause 17.1 of Article 217 of the Tax Code of the Russian Federation, upon the sale of real estate owned more than 3 years, personal income tax not charged). The applicable fee is paid for the calendar year in which the sale takes place. The features of paying personal income tax in this case are the same as those described above for works, inventions, etc. inherited by the authors.

It is important to know that according to Art. 220 of the Tax Code of the Russian Federation, when determining the tax base for personal income tax, a citizen has the right to certain property deductions allowing to reduce the tax base.

When selling property or a share in the right to it property deduction according to personal income tax has the following features:

1. deduction is provided in the amount of income received during the tax period from the sale of real estate that was owned by a person for less than three years;
2. amount of deduction does not exceed 1,000,000 rubles;
3. the deduction is provided when the payer submits a completed tax return, reflecting the income received from the sale, to the tax authority after the end of the tax period;
4. property deductions may be provided only once, and therefore if the heir plans to later sell other real estate that will be in his ownership for less than three years, and if the value of such property is greater, then it is more advisable to exercise the right to receive a deduction later;
5. when selling inherited real estate that was located in common shared or joint ownership, the amount of the deduction provided is distributed among all co-owners, namely:

• in proportion to their shares(in case of shared ownership);
• by agreement between co-owners (in case of joint ownership).

The brother and sister inherited the apartment from their parents in equal shares (1/2 each). After 1 year, they pay for 3,000,000 rubles, dividing the resulting amount in half (1,500,000 rubles each). Each of them had to pay 13% of the income received under personal income tax.

When they filed a tax return, they were provided with a property deduction in the amount of 1,000,000 rubles, the amount of which was distributed in proportion to the shares of the recipients (500,000 rubles each). Thus, they had to pay 13% not on 1,500,000 rubles, but on 1,000,000 rubles. The amount of tax for them decreased by 65,000 rubles.

According to Art. 229 of the Tax Code of the Russian Federation, a tax return must be provided until April 30 the year following the expired tax period. You can also submit it in electronic form on the website of the Federal Tax Service of Russia.

According to Art. 228 of the Tax Code of the Russian Federation, the features of calculation and payment of personal income tax in the case under consideration are as follows:

• individuals who sold their inherited real estate, for which their ownership rights were duly registered, independently calculate the amount of the fee to be included in the budget;
• the amount of the fee must be paid to the budget at the payer’s place of residence before July 15 the year in which the return was filed.

Tax upon inheriting land

Inheritance of land entails the need to pay land tax (hereinafter - ZN) according to the norms of Chapter 31 of the Tax Code of the Russian Federation. ZN refers to local (municipal) fees. Tax payers are not only the owners of the plots, but also persons who constantly (indefinitely) use them, as well as those who own the land by right lifelong inheritable ownership. At the same time, according to Art. 388 of the Tax Code of the Russian Federation, this type of local fees does not apply to persons using free of charge areas, as well as tenants land.

This fee charged by municipal authorities to those plots that are located within the relevant municipality, except for the plots:

• withdrawn from circulation;
• limited in circulation;
• related to the forest fund;
• included in the common property of an apartment building.

For your information

The base for this tax is cadastral value land plot as of 1st of January the year that is the tax period. Changes in the cadastral value during the tax period do not affect the determination of the tax base in the current and previous periods.

Features of deductions land taxes are as follows:

1. organizations independently determine the base for ZN, based on information from the state real estate cadastre about each plot, while for individuals such a base is determined by the tax authorities, based on the information they receive from the state cadastre and state registration of real estate rights;
2. the tax base for those plots that are in common ownership is determined separately for each taxpayer in proportion to his share;
3. ZN must be paid once a year;
4. in Art. 394 of the Tax Code of the Russian Federation establishes maximum rates for tax payments, which must be taken into account by municipal authorities when determining the amount of this tax.

Tax upon inheriting a house or apartment

Having received a house or apartment from the testator, the heir is obliged to pay property tax(hereinafter - NI) to what became his property. According to Art. 399 of the Tax Code of the Russian Federation, NI of individuals is a local fee paid to local budgets by the owners of any buildings, structures, structures and premises. As follows from Art. 401 of the Tax Code of the Russian Federation, common property of an apartment building not subject to tax.

NI is calculated annually based cadastral value real estate. Wherein:

• NI base for apartment– this is its cadastral value, reduced by the value of 20 m2 of the total area of ​​the apartment;
• NI base for a residential building is its cadastral value, reduced by the cost of 50 m2 of the total area of ​​the house.

Limit rates NI for citizens, which cannot be exceeded by municipal authorities when determining them, are established in Art. Tax Code of the Russian Federation. In Art. 407 of the Tax Code of the Russian Federation are defined benefits for paying NI for individuals (for example, for disabled people, WWII participants, pensioners, etc.). The amount of NI for citizens is calculated by the tax authorities for each taxable object.

Chapter 30 of the Tax Code of the Russian Federation establishes that NI must also be paid by organizations for any real estate recorded on their balance sheet as an object of fixed assets. If such property passed to the organization by inheritance, then NI must be paid on it.

The basis for calculating the organization’s NI is the cadastral value of real estate as of January 1 of the tax period. Taxpayer independently determines such a base on an annual basis.

Transport inheritance tax

If a vehicle is received from the testator, then the obligation to pay transport tax(hereinafter referred to as TN), calculated and paid according to the norms of Chapter 28 of the Tax Code of the Russian Federation. This fee applies not to federal, but to regional, and therefore is also regulated by the tax legislation of individual constituent entities of the Russian Federation. It must be paid in the corresponding subject of the Russian Federation.

TN payers are those persons on whom vehicles are registered, which are object of taxation. According to Art. 358 of the Tax Code of the Russian Federation, TN is paid for cars, buses, motorcycles, airplanes, helicopters, yachts, motor ships, boats, snowmobiles, motor boats and other self-propelled vehicles, air and water vehicles that are properly registered. According to the norms of this article, for example, special machines used in agriculture, fishing vessels, and cars for the disabled are not considered vehicles.

If the vehicle was purchased by a citizen based on a power of attorney no more than 10 times. Features of calculation and payment of TN are as follows:

• legal entities that are tax payers independently determine the amount of tax, while for individuals this amount is determined by the tax authorities based on information about the state registration of vehicles;
• the fee is paid at the location of the vehicle;
• individuals must pay it until October 1 the year following the completed tax period; the basis for payment is the tax notice they receive;
• organizations pay tax on the basis of the tax return they provide (the deadline for filing it is until February 1 next tax period).