Some citizens have several free or temporarily vacant apartments.Wanting to recoup their costs for utilities, as well as trying to get additional source of income, they rent them out.This is especially seen in large cities of Russia and, of course, in the capital.Unfortunately, many owners do not know how to rent an apartment for rent, to avoid unpleasant sanctions in the form of fines and thus save on tax payments.In this article, we'll talk just about it.Also consider what documents for renting an apartment is required to issue to protect themselves and their property from fraudulent tenants.
First step: preparation of premises
Before renting the apartments, you must first prepare it for new tenants move in.If it had not made repairs, update the wallpaper, ceiling and floor coverings.Thanks to even lower-cost cosmetic repair your apartment will look more presentable.This means that you will be able to pass it on more favorable terms.It is also necessary to pay attention to repairing plumbing and electrical.Protect yourself and your future tenant from possible trouble, such as circuit wiring or flooding the neighbors below.If you want profitable to rent an apartment, make it cozy and comfortable accommodation.Meblirujte it and equip the necessary appliances such as televisions, washing machines and refrigerators.His personal, memorable or valuable items and documents from the apartment must be collected.After the preparatory work, repairs and everything put in order the documents to the apartment.Extinguish all debts for utilities.If necessary, disconnect the landline telephone or long-distance communication.
Step Two: Find the lessor
After preparing your home for the delivery can begin to search for the lodger.You can do it yourself or seek assistance from a real estate agency in town (for a fee or free of charge, they can commit themselves to find customers).Advertise on specialized sites on the Internet, and place it in the newspaper.Once you find a potential tenant, discuss with them all the details and come to a consensus, it will be possible to start the necessary documents.Important: Documents can sign only the owner - one who has the right of ownership of housing, or the one who has power of attorney for the surrender of apartments for rent.
Step Three: drawing up a tenancy agreement
How to rent an apartment for rent?You should always conclude with an individual, a future tenant, tenancy agreement.In the event that your tenant is a legal entity, it is necessary to enter into a lease.It does not matter how long you plan to take shelter: one year or for one day - in any case, you must create the document.Do not be difficult to find examples of standard contracts in which the prescribed duties of the parties: the lessor and lessee.You can use a similar model and ready to supplement those items it deems necessary.Also refer to the subject of the contract (provision of possession and use of a free living space, suitable for living for a fee), deadlines, the size of the payment for the rent and other important general terms, you can register the document obligations of the tenant, for example:
- preservation of premises;
- maintaining an apartment in good condition;
- implementation of maintenance of breakdowns and malfunctions occurring during the use of premises at their own expense;
- independent introduction of utility bills and so on.
Also in the contract should contain passport data and bear the personal signatures of the parties.Important: a contract of employment for a period less than one year are not subject to state registration.We recommend that you notarize a contract.
Step Four: Create an inventory of the property
inseparable part of the contract is an inventory of the property, which is located in the apartment.This document will ensure the safety and integrity of the things transferred to the use of the tenant, and to protect against theft.The inventory shall be made in writing.At the same time it describes all the property (and its state), which is located in the apartment, as well as specified passport data and signatures of the parties.Inventory is created in two copies, as well as the contract of employment.Be careful in the process of signing all documents necessary to check the correctness of the passport data tenant and ask him for a copy of the passport.Now you know how to create their own inventory with the tenant and the lease of the apartment.
Taxes paid by the lessor in the delivery of housing
Knowing how to rent an apartment for rent, you will protect yourself from serious trouble with the law.Article 23 of the Tax Code stipulates that any natural person receiving the income, have to pay tax.Systemic delivery of apartments for rent in the regular receipt of rent equivalent to the individual business.In this case, the landlord will be required to pay the tax.Its rate varies from 13% to 30% for taxpayers with different status.Those who resides in the territory of the Russian Federation, that is, residents will be required to pay a tax of 13%.From individuals living in the territory of the Russian Federation for at least 183 days a year, the rate will reach 30%.The tax for the apartment should be paid once a year.At the same time for the calculation of the amount of the tax base for the previous year need to submit a declaration (3-PIT) until 30 April.There are several opportunities to reduce the amount of payments by registering IP.In this case, the tax deduction will be 6% of the revenue.Select the most appropriate way to tax and file returns on time.
Illegal renting the apartments.Tax and non-payment of
All landlords should be aware of the following.If carried out an informal renting the apartments, the law provides for various penalties.Tax evasion carries a serious penalty.It can be 20% -40% of the unpaid amount.For violation of the law possible offensive and criminal responsibility.For non-payment to the tax authorities the amount of 600 thousand. Rub.and a court may appoint not only a heavy fine of 300 thousand. rub., and imprisonment of up to one year.Do not think that the tax office did not know about your illegal business activities.Always there is a possibility that your neighbors, for example, dissatisfied with your noisy tenants, perhaps the district or directly to the Federal Tax Service.Therefore, we recommend you to perform their tax obligations on time.Thus you protect yourself from possible trouble with the law.
residence registration
By law, if your tenant leases premises for more than 90 days, it is necessary to issue residence registration (otherwise - a temporary residence permit).To do this, he must submit to the local department of FMS identity document, application form, and the tenancy agreement.If you do not make a temporary registration in time, not only the tenant but the landlord could face a fine in the amount of 2.5 thousand. Rub.
Termination of tenancy agreement.Can I do it ahead of time?
If necessary, the contract of employment can be terminated in advance.It is desirable that the conditions for its termination are pre-registered in the document.If such a clause in the contract is not provided, then it can terminate on the grounds provided by law.If the tenant is a natural person, he may, without giving any reason to cancel the contract and release the premises, notifying the landlord in advance for three months.The owner of property may terminate the contract, which has a term to unilaterally only in the case of non-payment of rent or improper use of the dwelling, including the deterioration of his condition.If the lessee is a legal entity, a contractual relationship may be terminated early in the event of a violation by one of the parties of their conditions.The lease contract with no time limit can be terminated by notifying the tenant for three months before the actual eviction.
In conclusion
So, at the time of premises for rent must take into account the many nuances.How to rent an apartment for rent?First you need to correct to make the contract, provide it with all the obligations of the parties, the period of employment, the amount of rent and other important points.This document, certified by a notary, will protect the owner of the dwelling.In addition to the contract, and should make an inventory of the property, it will help to keep things in proper condition lessor.It is important to remember that legitimate renting the apartments involves mandatory taxes.Its amount is calculated according to the annual declaration supplied 3-PIT.Failure to pay the tax threatens serious trouble.