According to the tax laws of the country, the income from the sale of property is taxed.And it must pay both residents and non-residents.The first category includes citizens living in Russia for more than 183 days.They have to pay tax on the sale of property if it is in the country and abroad.The tax rate is 13%.Non-residents - people living on the territory of the Russian Federation less than 183 days.For them, the tax is increased to 30%.But they pay it in the event that sold the property located only in the Russian Federation.The amount of tax from the sale of real estate depends on several factors.We consider several cases.
sale, was in possession of more than three years
In this case, the debt to the state a citizen does not arise.This property can be sold for any amount received income tax exempt.The date of entry into the property is considered to be:
- date certificate of registration of title, if the property was acquired under a contract of sale, exchange or donation, as a result of privatization.
- date of death of the testator, if the property was inherited.
- date of payment of the last unit - for cooperative apartments.
It must be borne in mind in the design of the contract.For example, if many years have you lived in the apartment because of the social contract.hiring and immediately after privatization decided to sell it, you have to pay taxes when selling real estate.
sell the property, is in possession of at least three years
Option 1: You can not document their expenses when buying property
In this case, you are given a tax deduction, which reduces the taxable base.The amount of it depends on the object type.
1. For the apartments, houses and land plots, garden houses, it is 1 million rubles.That is if, for example, apartment sold for 1200 thousand. Rubles, the tax levied will be only two hundred thousand.
2. For other assets (office, garage, warehouse ...) the amount of the deduction is equal to 250 thousand. Rubles.
It should be noted that if the property is in common ownership, the amount of the deduction is calculated in proportion.
Option 2. You can confirm the document their expenses with the purchase of this property
If you bought the property, such as apartment worth 4 million. Rubles, and a year later decided to sell it for the same money, the tax on the sale of real estate youwill not pay.This is true provided that you saved the previous contract of sale and it can present to the NRF.If the property is sold more expensive purchase price, then everything above this amount is taxed.
When pay and pay at all?
Note that regardless of whether the tax will be charged on the sale of real estate or not, return to the tax office must always present.When to do it?The following year, after the receipt of income.When have to pay tax on the sale of real estate?2013, assume was the year when you sold the house.Until April 30, 2014, you must file a declaration to the Federal Tax Service, and before July 15th, 2014 - the amount of tax paid, if it charged.To pay or not?Decide, of course, you.But remember that tax evasion - criminal offense, which carries a very solid fines and imprisonment.
