person who owns real estate - apartments, country house or cottage for three years or less, must pay tax on real estate sales . It will be equal to 13 percent of the amount that more than 1 million rubles.Given that the country's real estate is expensive, and the tax, respectively, will not be small.Draws attention to the fact that the amount of tax calculated from the amount of net profit.Net profit - this is the amount that is the difference between the purchase price and its selling price in the future.
Every person engaged in buying - selling an apartment should be ready to collect documents, and then, through a real estate office to advertise it, and if there exists a buyer show.Many, including some realtors believe that the tax on real estate sales limited to 13th interest.In reality, the concept of taxation of multi-faceted.
carefully read the article 224 of the Tax Code, we find tax rate is actually 13 percent, but there are additions.The fact that the article says, if a person is not a resident of the Russian Federation, he has to pay tax on the sale of real estate, 30 percent of the difference between the purchase and sale of apartments.The issue of citizenship in this case is not relevant.The main thing that the person liable to tax deductions for the year was at least six months in Russia.So, the conclusion is: the sale of property, being, in this case more than 183 days abroad, the individual will not be considered a resident and, consequently, the real estate sales tax will be equal to 30%.
As a tax resident of the Russian Federation, and having property more than three years, the individual is not subject to taxation.If the holding period is less than three years, in each case, the rate is reduced by the amount of tax deductible.In this case, the amount of the tax rate will not exceed 1 million rubles.
example, owning an apartment and a half years by selling its one million eight hundred thousand rubles, the tax will be levied only 800,000 rubles.
If the transaction is made by legal entities, the taxes will be charged to the profit and added value.20% and 10%, respectively.
still as new taxes on property include the following situation.If the property is in joint use of means, the net profit should be divided by the number of owners.And then each owner contributes 13 per cent tax.
Example: Two individuals have bought the apartment for nine thousand, 12 months to sell it for two and a half million.Considering that the price of buying a home is less than one million, you can use the benefit related to the purchase of apartments costing less than a million.It turns out, this situation: two and a half million subtract one, divide it by the number of owners, that is, by two and multiplied by 13 percent.It turns out the amount of 97,500 rubles, which will represent the sales tax for each property owner.
selling more apartments to be built, the scheme of tax is the same as that of the housing on the secondary market.
What documents must be submitted to the tax authority:
- document on the agreement of purchase and sale of real estate;
- certificate certifying that the apartment or other property is owned by more than three years;
- document (usually a receipt), certifying that the funds received in full;
- income statement prepared in duplicate.
paid tax on real estate sales every year, without waiting for the deadlines for submission of the declaration of income.You will be notified federal authorities control.As mentioned above, in the non-payment of taxes to the violator will be penalized.The fine is quite large, and can be up to 20% of the tax payment.
