After the introduction of new rules for paying property taxes, many citizens began to receive notifications from the tax office with amounts several times larger. Since the calculation mechanism is new, not everyone still knows how to correctly calculate who should pay and who should not. The issue of property tax for group 2 disabled people is a pressing one, because this category of citizens is vulnerable and needs social protection, including a reduction in the tax burden.
Who are group 2 disabled people?
The category of disabled people of the second group includes people who have moderate disorders in the functioning of body systems, namely:
- They can partially take care of themselves, but in some cases they need help from outsiders.
- They experience restrictions when moving, for example, going outside or getting into transport.
- There are difficulties in transmitting or receiving information from other people.
- Difficulties with the perception of surrounding reality.
- You don’t always have control over your own behavior; outside help is needed to correct it.
- There is no opportunity to learn at the same level as peers. You need training in a special institution.
- Work activity is possible, but subject to the creation of special conditions.
In Russia, group 2 is considered working, that is, a person can work and receive a salary. But given the nature of the disease, it is difficult to get a job and you have to survive on a small pension.
Dacha tax in the Moscow region in 2020 disabled
It is better to immediately take with you documents for the land plot, passport and pension certificate, so as not to come to the inspectorate several times. The legislation provides for a transition period until 2020 and so far this law has not come into force in all regions (the old scheme will apply there).
How land tax is processed for disabled people of group 2 in 2019
Accordingly, citizens who meet the criteria of the List may be exempt from tax in relation to one plot of land located on the territory of Russia. Art. 387 of the Tax Code states that local regulatory documents require compliance with the general principles of the Tax Code.
The list includes citizens who have deviations from development norms. This applies to physical development, psychological adequacy, sensory functions, and mental abilities. To establish a deviation, it is necessary to assemble a commission of specialists who must not only confirm or refute the disorder, but also calculate the extent of the disease. It is possible to identify universal circumstances that allow one to assign such a legal status: complete
This is not only a state of health, but also the establishment of relationships with society. The main factors for obtaining status are: the appearance of restrictions associated with the complete or partial loss of the ability to move, talk, navigate, take care of oneself, and engage in work;
What taxes does a disabled person of the second group pay?
- persons who took part in testing nuclear and thermonuclear weapons as part of special risk units;
- heroes of the Russian Federation and the USSR;
- veterans, disabled people of the Second World War and other military operations;
- persons who have become disabled as a result of such tests.
- Chernobyl victims who suffered during the accident at the Mayak production facility and at the Semipalatinsk test site;
- disabled people (only groups 1 and 2), as well as disabled children and people with disabilities since childhood;
We recommend reading: Tax on an apartment under a will in Russia in 2020
For the purposes of this chapter, houses and residential buildings located on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, horticulture, individual housing construction are classified as residential buildings. —————-Summary. To the beneficiary (inv. 2 gr. . and a pensioner like you) can receive a benefit for one apartment, one residential building (dacha), one garage, etc.
Tax benefits for people with disabilities
Given that property taxes are now higher, tax pressure is also increasing, and the state is trying to make the already difficult life of a disabled person easier. The “range” of taxes that citizens have to pay is quite extensive, it includes land tax, real estate tax, and transport tax. These fees are the most significant, provided that the property has such objects.
Important! To receive benefits, including tax benefits, you must regularly confirm your disability.
Transport
A disabled person with a hidden form of disability or with an obvious one will be able to pay less for an owned vehicle. This is possible provided that it is specially modified for driving by a person with a disability. The benefit also applies to vehicles with an engine power of up to 100 l/s or manufactured later than 15 years ago.
Moreover, the benefit is possible only for one car, and only if it is registered to a disabled person. This law can also include cars with a power of more than 100 k/s if they were purchased with the assistance of social protection authorities.
For cars with a power of more than 150 k/s, the tax is paid on a general basis.
How to get a benefit
In order to receive proper relief on annual payments, you must write an application to the tax office. Also, documents confirming the right to reduce or withdraw taxes must be attached to the document written in your own hand.
Some features:
- Regarding the transport tax, you also need to submit a certificate from the medical and social service, which will confirm your disability.
- There is currently no standard application form. A separate application is required for each type of property.
- Disabled people who received the category before January 1, 2004 have the right to use tax benefits.
Apartment rental tax
The 3-NDFL declaration must be submitted by April 30 of the following reporting year. For renting out housing in 2020, you must report in 2020. Payment occurs after submitting the document. Payment for 2020 must be made by July 15, 2020.
How to pay tax on apartment rentals
Even if the rental of property does not meet the criteria for conducting business activities, the individual is not released from obligations. Otherwise, unpleasant consequences are possible - fines, penalties, and in some cases, criminal liability (in case of significant arrears to the budget).
This is interesting: Documents for registration in the sanatorium of the Ministry of Internal Affairs of the Russian Federation in 2020
But his misadventures did not end there. At that very meeting, the commission reviewed the written explanations of the apartment’s tenant, who confirmed that he had been renting housing from the owner for almost two years for 15 thousand rubles a month.
Some people scare us with criminal liability, while others, on the contrary, assure us that we shouldn’t be afraid of “horror stories” from the tax office. Judicial practice allows us to understand how things actually stand with holding people accountable for renting out housing without paying taxes.
“I gave myself away”
It turned out that several vigilant neighbors contacted the Criminal Code with complaints that two residents lived in the apartment. Formally, no one was listed on the apartment’s personal account; fees were charged to the owners only for housing maintenance and heating; there were no meters in the apartment.
You can pay interest on rental housing by purchasing a license for a month or a year. To do this, you need to register as an individual entrepreneur and submit an application. More information on how to do this is on the Federal Tax Service website. The cost of a patent is not the same and depends on the city of residence. In Moscow, when calculating the amount, the district, area and square footage of housing are also taken into account.
Individuals renting out their housing pay 13 percent of their income. However, despite the higher rate, the amount deducted from income will be less. Let's look at an example of how much an ordinary citizen and private entrepreneur will have to pay for renting:
How to pay tax on apartment rentals
From January 1, 2020, residents of Moscow, Moscow, Kaluga regions, as well as the Republic of Tatarstan can pay a tax on self-employed people - 4 or 6 percent of income. Such citizens are exempt from personal income tax. The innovation is valid only in four regions.
The income date is the date on which, according to the apartment lease agreement, the landlord receives rent. The amount of tax payable is determined as the product of the tax rate by the amount of income received by the citizen, reduced by the amount of tax deductions, if he is entitled to them (Articles 218 - 221 of the Tax Code of the Russian Federation).
The tax service is not obliged to monitor the health status of taxpayers, so the burden of proving partial or complete disability falls on the shoulders of disabled people. Citizens must arrive at the Federal Tax Service with a request for preferential payments and with medical documents confirming their disability.
Apartment rental tax for disabled people
The concluded rental agreement for residential premises is subject to registration with the local executive and administrative body or with the organization operating the housing stock before the date of its actual provision for rent established in the rental agreement.
An apartment that is rented out by an individual entrepreneur is legally used for commercial purposes. You will not be able to participate in its sale as an individual. You will have to pay a tax of 6% on the sale amount, regardless of how many years the apartment has been owned. “If the sold property was used in business activities, then no property tax deductions can be used in relation to the income from its sale,” confirms Diana Maklozyan, head of the legal department of Heads Consulting.
This is interesting: Is it necessary to submit an individual entrepreneur to RSV if there are no employees?
A patent does not exempt you from paying insurance premiums. Just like individual entrepreneurs in the simplified form, in 2020 entrepreneurs with a patent need to pay 5,840 rubles for compulsory health insurance and 26,545 rubles to the pension fund. You also need to keep track of your income in a special “patent” book.
Pay 6% as an individual entrepreneur using the “simplified”
Once a year, before April 30, you must submit a declaration in form 3-NDFL. The declaration takes into account income received during the previous year. If an apartment is owned by several owners, each of them must file a declaration and pay tax in proportion to their share.
In addition, the rules for calculating and providing benefits, subsidies and compensation in a number of constituent entities of the Russian Federation have been changed. For example, in St. Petersburg, pensioners are completely exempt from paying land tax on plots of less than 2,500 square meters. m.
Svetlana, hello! Your grandmother CANNOT rent out her apartment to students. She can only rent out an apartment on a legal street. Or rent out non-residential premises. She rents out her apartment. Even if the contract is called a lease, it is not a lease. This is hiring. And the provisions of the law on the rental of residential premises will be applied to this agreement. And there is NO NEED to register a residential lease agreement anywhere. It is concluded from the moment of signing. There is no need to register it with the Federal Registration Service.
Legal Forum – Pravozaschita LLC
As a landlord, you must pay income tax because you have made a profit. The amount that will have to be shared with the state for renting out an apartment is not a huge 13% of income. Like all people who received additional income, in addition to salary, you need to submit an income tax return. It is submitted until April 30 of the following year after the housing is completed. There is a fine for being late.
- under a contract of gratuitous use - the peculiarity of this agreement is its gratuitous nature, that is, no payment is taken for accommodation, there is no income - there is no need to pay tax. Rental or tenancy provisions apply to this agreement;
- by agreement with relatives - a similar form of agreement that is used for permanent or temporary registration of relatives in an apartment of which they are not the owners.
The Tax Service has been given fairly broad powers to identify cases of tax evasion for renting out apartments. In relation to citizens, the tax office has the right to conduct on-site and desk audits.
