At the start of the new summer season the Federal tax service has decided once again to explain whether gardeners to pay tax on greenhouses and other outbuildings, located on the plots. Explanation published on the official website of the Department.
At the Federal tax service reminded that the tax on property of physical persons will be charged only with the ownership, which is registered in the Unified state register of real estate (egrn) or submitted to the tax authorities of the Bureau of technical inventory. Whether to register in the egrn farm building, determines the owner. For this property, at least, must respond to the grounds of the estate, highlighted in the explanation. Earlier, in March, became aware of the intention of the Ministry of economic development separate law to clarify that in Russia can be considered real estate. Until that happens, the tax service call to focus on the provisions of article 130 of the Civil code.
The object is considered real property, if connected to ground, and its movement without disproportionate damage to the purpose (to put it simply, destruction) of buildings is impossible.
One of the buildings on the site, in addition to the dwellings and garages which are subject to tax as a separate species of property, may include commercial, household, utility capital structures, supporting facilities, including outdoor kitchens, bath houses and similar properties.
Outbuildings that do not belong to the estate in the egrn not registered. If the greenhouse, outbuilding, shed, carport and other structures are not at capital Foundation, nothing to worry about. The state, they are not interested, and, accordingly, tax on this property will not be assessed.
If the outhouse was still in egrn, but the area is not more than 50 square meters, the owner may also be exempt from tax. Under Federal law, this exemption only applies to one of the outbuildings, but the law gives municipalities the right to extend preferential tax regime on its territory. This also applies to the area of construction, and their number (up to unlimited), and the list of beneficiaries.
The exception would be those properties that are used by the owner in the business.
Capital farm building, does not fall under benefits are taxed in the General order based on the received to the tax authorities information on registered rights of individuals on such objects. Such information can come from the bodies of Rosreestr, as well as from notaries in registration of rights to inheritance, was recalled to FTS.
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