Exempt from paying land tax

Land tax for pensioners

Land taxation applies to all citizens of the Russian Federation. Legal entities and individuals make payments to the regional budget on equal terms, regardless of their status in society. Pensioners are classified as low-protected categories, therefore they are entitled to certain privileges in the payment of land tax.

According to federal law, pensioners are not exempt from taxes. This issue is being dealt with by local authorities. Important. If the local government deems it necessary to provide a benefit in the form of a full exemption to citizens of retirement age, a local regulatory act will be formed.

In 2020, they do not pay tax according to Art. 385 of the Tax Code of the Russian Federation the following categories:

• executive branch: court, police, prison; • road enterprise; • a company of a religious nature; • community of disabled people; • residents of the Far North and East; • shipbuilding enterprise for a 10-year period; • an enterprise located in a free economic territory.

At the regional level, the list of beneficiaries may be expanded. To obtain information about a complete list of individuals and legal entities that are exempt from paying taxes, you should contact your local tax office or local administrative authority.

What taxes are pensioners required to pay and which ones are they exempt from?

Land tax must be paid by almost everyone.
A list of beneficiaries for land taxation in Russia exists, but most of it is devoted to various categories of organizations and agricultural producers. In relation to individuals, there is only one line: representatives of indigenous peoples of the Far North are exempt from land tax, and then only if this land plot is used to revive traditional folk crafts.

There is another tax benefit: for certain categories, the tax base is reduced by law - this is the amount on which tax is calculated. The discount is 10,000 rubles, which makes it possible to significantly reduce the final tax payments. Preferential categories include:

• Heroes of Russia, Heroes of the USSR, as well as holders of the Order of Glory.
• Disabled people of the first and second groups (in this case, the second disability group must be assigned before the beginning of 2004).
• Veterans of the Great Patriotic War, disabled combat veterans.
• Liquidators of the accident at the Chernobyl nuclear power plant, as well as citizens exposed to radiation contamination during tests, exercises and man-made accidents.

There are no pensioners on the list of beneficiaries, therefore, they must pay land tax on a general basis. However, each local municipality and each local district has the right to make its own decisions about tax incentives. It is necessary to find out about their availability from local governments: in some regions no benefits are provided at all, and in some, pensioners are completely exempt from paying land taxes.

Are they exempt? To receive benefits you need to submit an appropriate application

Providing a tax benefit, even if it is provided for by local legislation, is declarative. This means that it is not provided automatically; you need to contact the tax office yourself and collect documents to receive a discount or completely cancel the tax. Receiving benefits is carried out in several stages:

• Consultation with the municipality or district administration. Citizens must be provided with complete information about available tax benefits and tax deduction options for pensioners.
• Preparation of necessary documents. The taxpayer will need a passport, pension certificate, as well as papers confirming ownership of this land plot.
• Submitting an application to the tax office. It is filled out using a special form, which is issued directly at the department.
• Receive notification of benefits. The notice period is not established by a single law; the time for consideration and verification of documents is also determined by local government bodies.

As a result, the pensioner receives notification of a reduction or complete abolition of land tax and will be able to forget about constant negotiations with tax authorities and wasting time. As soon as the right to the benefit is received, a recalculation will be carried out for a period not exceeding those years. Within this period, the pensioner will receive compensation for unfairly paid tax; the final compensation may turn out to be quite a substantial amount.

Land tax is a mandatory payment levied on all citizens who have the right to use land. It is a local fee, all funds collected are used for the needs of municipalities. Taxation standards for citizens who own land are in effect on the basis of Federal Law No. 141-FZ dated November 29, 2004. The tax amount is calculated by government agencies and is based on:

• Cadastral value of a plot of land.
• The land tax rate, the amount of which is related to the type of territory of the taxpayer. The legislator sets a rate that is 0.3% of the price for a summer cottage or garden plot, land for gardening, agriculture, and livestock.

For owners of other types of land, a rate of 1.5% of the cadastral price of the territorial border is applied. Nuances:

• These are the maximum possible land tax rates.
• Municipalities have the full legal right to set a lower tax amount, but not to inflate these values.

Based on the Tax Code of the Russian Federation, both individuals and enterprises - land owners - are taxpayers. Citizens who rent land for a certain period and persons who have the right to free use are exempt from taxes. The Tax Code of the Russian Federation contains a list of categories of the population with the right to benefits or complete exemption from taxation, it is stated approximately like this:

• Representatives of the peoples of the north, using the land to preserve their traditional way of life and folk crafts.
• Small representatives of indigenous peoples of the North, Far East, Siberia.
• The legislation does not mention other categories of beneficiaries. Land tax for pensioners is mandatory in 2020 - this is the position of federal state legislation.

At the local level, the authorities have legal grounds to introduce their own rules for tax benefits; the decision is transferred to municipal departments. The categories of citizens of the Russian Federation for whom the tax is reduced by 10,000 rubles are:

• Veterans of the Great Patriotic War.
• Heroes of military actions, titles of Heroes of the Soviet Union, Heroes of Russia, holders of the Order of Glory.
• Combat veterans of all law enforcement agencies.
• Disabled people of groups 1 and 2, disabled people from childhood, Veterans of the Great Patriotic War.
• Citizens affected by man-made disasters.
• Disabled citizens who received radiation sickness during nuclear testing.

Based on the provisions of federal legislation, regional authorities must make it a mandatory clause to relax land use taxation for the categories of citizens listed above. The municipality has the right to request relevant certificates confirming the status in order to provide benefits.

Also, benefits for land tax for pensioners in 2020 are applied to the category of citizens of military law enforcement agencies: the Armed Forces of the Russian Federation, the Ministry of Emergency Situations, etc. Compensation for land tax is provided for pensioners of the Ministry of Internal Affairs in 2020, with service of 20 years or more. You can receive compensation for taxes paid before 2015 - this limitation is established by Art.

In the 90s, pensioners were completely exempt from land taxes. Since 2005, the benefit has been abolished. At the moment, the Tax Code does not provide separate points for citizens of retirement age. There were no changes in the legislation at the federal level on the provision of benefits at the end of 2020. According to the latest legislative changes, land tax for pensioners in 2018 is not completely abolished.

According to an indisputable fact, older people are considered low-income citizens due to low pension payments. There are benefits for them on most taxes. By mistake, land tax is called a property contribution and refers to payments for owned real estate. Pensioners do not pay money for property. There is a land tax for pensioners. And these are different things: property and land are separated by tax authorities.

Do not confuse land payment and property payment. Pensioners pay land tax in 2020 on a general basis. Legal benefits for land taxation exist for this category. But these are payments of regional and local significance. It is recommended that all questions be clarified only with local legislative authorities.

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According to the law, there are no uniform benefits for land tax for pensioners. There are special cases in the regions that reduce the financial burden. For individual cities it works like this:

• Saint Petersburg. Those who have a plot of up to 25 acres are exempt from payments.
• Sizran. Land tax can be reduced by up to 50%.
• Odintsovo. To use the benefit you cannot have other sources of income.
• Samara. Exempt from tax payments on a garage with an area of ​​up to 24 square meters and a plot of land up to 6 acres.
• Most large regions reduce the percentage, and the amount of payment due to this becomes less. To find out more information, you need to visit the Federal Tax Service office and provide your pensioner ID.

In Moscow, persons of retirement age are not exempt from paying compulsory land tax; in the region, benefits may be provided. The laws are set by the local municipality. It is not advisable to consider a separate city in the Moscow region; each district has its own specific conditions. All additional information must be obtained only at the address of residence.

Individuals who own land must pay tax on this property. It is calculated by multiplying the current rate by the correctly determined tax base. At the same time, many people want to know whether pensioners are required to pay this fee, as well as what benefits they can use.

For many pensioners, their land is very important, as they use it to relax, grow different crops and do what they love. Due to the fact that their income is considered quite low, they are concerned about any payments that they are required to pay to the state.

Important! In Art. 395 of the Tax Code states that each owner of a plot is required to pay a land tax, and pensioners are no exception, so they are not exempt from this fee.

At the same time, local authorities have the opportunity to exempt people of retirement age from this payment. Therefore, every pensioner must independently learn about their rights and opportunities. You can get up-to-date information at:

• local administration of the region where the land is located;
• branch of the Federal Tax Service, which is located at the location of the site.

In order to answer the question of whether pensioners pay land tax, it is necessary to determine what benefits for this payment exist at all. The land tax (hereinafter referred to as ZN) is a local tax and the establishment of key features such as the rate, the procedure for paying the tax and the application of benefits is at the discretion of local authorities.

Do I need to pay?

The tax rate for land taxation is set by the local authority, but this factor depends on the purpose of the land. The owners pay a maximum of 0.3%:

• country lands, garden plots; • land plots intended for agricultural needs; • land plots intended for livestock breeding; • land plots intended for gardening and vegetable gardening.

The maximum rate of 1.5% is levied on other categories of property. An example of such a plot is a plot for individual housing construction. Local authorities can independently set the tax rate for taxation, but it cannot exceed the maximum described in Article 394 of the Tax Code of the Russian Federation.

Land tax for a pensioner.

The costs associated with owning and maintaining land are quite high. Tariffs for certain resources, without which the maintenance of land is simply impossible, are indexed annually, and at the same time the tax base increases.

The majority of the population who suffer from the growing sums are pensioners, because they account for a huge part of the land plots used for gardening and the use of plots for economic development.

And, unfortunately, with the indexation of taxes and fees that is increasing in Russia, pension payments cannot be equal. Every year it becomes more and more difficult for pensioners to maintain their gardens and summer cottages.

The situation was aggravated by an increase in the cadastral value of objects. Previously, by decision of the authorities, it was revised in order to equalize it with the market price. And despite the fact that the difference between the cadastral and market values ​​remains quite significant, the tax base has become higher, increasing several times. In this connection, the amount of land tax has increased significantly.

Is there a benefit?

The federal benefit is established by the Tax Code, which indicates its application in all regions of the country. The list of privileges is small, and many socially protected citizens were not included in it. Persons living in the Far East, North and Siberia with their communities (regional zones used for national crafts and traditional life) may not pay land tax. A reduction of 10 thousand rubles in land tax payment is available for:

• heroes of the USSR, Russia, full holders of the Order of Glory; • disabled people with first and second disability groups; • persons who have received radiation and have radiation sickness after accidents at nuclear and nuclear enterprises, as well as during testing of nuclear weapons.

If a person only has a pension, they are not eligible to apply for benefits. Land tax benefits for pensioners are given if citizens have a disability, the status of a hero of the Soviet Union or Russia, if they previously suffered from background radiation.

Who can be exempt from paying land tax in the Russian Federation in 2020

1. Hero of the USSR and Russia.
2. Knight of the Order of Glory.
3. A person who has 1st or 2nd group disability.
4. A person who has been disabled since childhood.
5. Veteran and disabled person of the Second World War and combatant.
6. A person who has suffered from radiation.
7. A person who participated in nuclear tests and eliminated nuclear accidents.
8. A person who has radiation sickness.

• land owners;
• users of land unless it is re-registered in accordance with the Land Reform Law;
• developers, if there is an encumbrance with development rights;
• the user owner, if there is a corresponding encumbrance;
• persons who have the right to use the site if municipal or state real estate is allocated for mining.

What needs to be done to receive benefits

Land tax benefits for pensioners, if persons fall under the list of those receiving privileges, are issued after contacting the territorial Federal Tax Service and submitting an application. The application should indicate:

• Full name of the applicant; • address indicating the registration and place of permanent residence of the person; • information from the applicant's passport; • TIN; • name and address of the authorized body to which the appeal is made; • date with signature.

Specialists of the territorial division of the Federal Tax Service of the Russian Federation provide a template to fill out and a form. The paper can be drawn up on a computer and printed, or it can be submitted by hand.

How to survive in retirement

Let's draw conclusions. The answer to the question whether pensioners pay land tax is, unfortunately, positive.

Russian laws do not make exceptions that abolish the land tax for pensioners, which means that they must make all mandatory payments in the same amount and within the same time frame as all other citizens of the country.

However, in some municipalities of the country, the authorities strive to reduce the financial burden on people of retirement age and, if the pensioner is the owner of a land plot, provide him with various benefits, thanks to which he can pay only part of the tax, or may not pay it at all.

You can find out more information about the possibility of receiving benefits at your place of residence by contacting the district administration or the nearest branch of the Federal Tax Service.

In fact, there is nothing complicated in the procedure for applying for a tax benefit, and if the legislation of your municipality provides you with the opportunity to use it, you should not neglect it.

Where does registration take place?

To clarify the availability of land tax benefits for pensioners in a particular region, you need to personally request this information from the territorial division of the federal tax service at the address where the land was registered.

If there is an applicant on the list of benefit recipients, he should submit initial documentation, which includes the following data:

1. Statement regarding the grant of privilege. 2. Passport data in the form of a copy and original. 3. Confirmation of pensioner status in the form of a certificate. 4. Confirmation of ownership of the land plot.

In exceptional cases, tax specialists require the provision of additional documents. If at least one of the documents is missing, land tax benefits for pensioners may be denied.

But local authorities may reconsider the possibility of granting privileges. Pensioners at the federal level receive a tax deduction for the cost of six hundred square meters of land.

How is the amount of mandatory payment calculated?

General information

Land tax for pensioners is calculated in the same way as for other people: the main factor influencing its size is the cadastral value of the plot - it is by this amount that the tax rate is multiplied, which, in turn, is determined by the authorities of your locality. You can obtain information about it from the regional office of the Federal Tax Service.

However, there are legal restrictions on its maximum value:

• 0.3% - for land intended for housing construction, creating summer cottages and vegetable gardens, as well as farming for personal needs;
• 1.5% is taken for other lands.

The amount of land tax depends on the cadastral value of the land. Its rate is determined based on who owns the site: a company, partnership or individual, and can range from 0.3 to 1.5%. Other rates, but not higher than these, may be established by the municipality.

The website of the Federal Tax Service also provides a tax calculator. Here the pensioner and other citizens will be able to independently calculate the amount of payment.

1) a veteran and disabled person of the Great Patriotic War, as well as a veteran and disabled person of military operations;

2) Hero of the Russian Federation, full holder of the Order of Glory or Hero of the USSR;

3) a disabled person of I and II disability groups, disabled since childhood;

4) has the right to receive support from the state:

• after the disaster that occurred at the Chernobyl nuclear power plant;
• due to nuclear tests conducted at the Semipalatinsk test site;
• due to the discharge of radioactive waste into the Techa River and the accident at the Mayak production association in 1957;

5) took part in tests of thermonuclear and nuclear weapons or participated in the elimination of accidents that occurred at nuclear installations at weapons and military facilities;

6) suffered or received radiation sickness, and also became disabled as a result of work performed related to any types of nuclear installations, including nuclear weapons and space technology.

In this case, the tax base can be reduced by 10,000 rubles, that is, the pensioner can deduct this amount from the cadastral price of the plot.

Collection of documents

To receive government concessions in payment of land tax, you need the documents discussed above. First of all, an application for a deduction is submitted.

Where to get documentation:

1. Passport details indicating citizenship and registration. The power of attorney must be notarized if the papers are submitted by an authorized person. 2. A printed or handwritten statement of intent to receive the benefit. 3. Pension certificate (this year they began issuing certificates stating that a person has been assigned pensioner status). 4. Agreements, papers that confirm the transfer of ownership of the land plot.

Important. Each submitted paper will be checked by tax specialists. If errors, inconsistencies or falsification are discovered, the person will not receive benefits.

If a deduction is denied, the applicant receives a written notification to the email address indicated in the application. Specialists have the right to refuse only on the basis of the legislative framework, so that the pensioner can challenge the decision in court.

In order to challenge the decision without going to court, a claim is written against the leadership of the Federal Tax Service of the Russian Federation. It will be considered for a month, and then an official decision will be made.

Taxpayers

They are recognized as all individuals and legal entities that have land plots. At the same time, it is important that the real estate itself falls under the objects of taxation, which are set out in Article 389 of the Tax Code of the Russian Federation. It is necessary to pay for land in the following cases:

1. The plot was received as a gift or acquired ownership through purchase or privatization.
2. The allotment was inherited with the right of lifelong use.
3. A contract of unlimited use has been drawn up.

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The list of taxpayers who are subject to legislative provisions and are required to pay regular contributions is set out in Article 388 of the Tax Code of the Russian Federation.

Individuals

Individuals, as taxpayers, include not only citizens, but also individual entrepreneurs who own land on the basis of a registered property right, a formalized perpetual right of ownership, or received as a lifelong inheritance.

Payers of taxes attributed to individuals can be not only citizens of the Russian Federation. More precisely, citizenship does not play any role here. A citizen of another country can also obtain rights to a plot of land; the very fact of acquiring real estate on the territory of the Russian Federation imposes on him the obligation to pay tax contributions to the country’s budget.

Legal entities

Legal entities are required to pay land taxes if the organization has plots of land on its balance sheet that it owns by right of ownership or under a contract of perpetual use.

The following legal entities are not recognized as taxpayers:

1. Owners of land with the right of free use - fixed-term or indefinite.
2. Renting plots of land.

A separate category includes plots that are the property of mutual investment funds. The responsibility for paying taxes on them falls on the management of these companies. The contributions themselves are deducted from the property owned by the investment fund.

Registration procedure

Registration consists of the following stages.

1. Before applying for a benefit, documents are collected. They may vary depending on region. A preliminary clarification of the list must be carried out by telephone at the tax office or through the official portal. 2. The application is signed. 3. Submission of papers can be carried out independently or with the help of a legal representative, after a personal visit to the organization, portal or by postal order. The data is sent in the form of copies by registered mail with the described attachments and a notification that the data has been delivered. 4. If necessary, a notary will need to certify a power of attorney, without which it is impossible to represent rights by a third party. 5. The possibility of fraud will be immediately checked, which increases the chance of refusal. This is especially true for the status of a recipient of benefits. 6. If all documents are in order and the application is filled out correctly, a decision is made to satisfy the application for the possibility of canceling the payment or providing a tax discount. The taxpayer receives notification of the decision.

Important. Documents are checked within 5 working days. If some data is missing, it can be supplemented.

Local benefits

There are also local incentives that are set for specific areas. They are approved by regional and municipal executive authorities. For example, in some regions large families, orphans under 18, and relatives of military personnel who have lost their breadwinner may not pay for land.

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At the same time, people can either be completely exempt from taxation or receive a 50% discount. This point should be clarified with the Federal Tax Service, because each region has its own rules.

Important! Before receiving a benefit, you must make sure that a particular citizen has the right to it.

In this case, you need to collect the necessary official papers, fill out an application at the tax office and submit it along with the documentation. Moreover, the procedure must begin before December 1 of the current year. It is advisable to apply earlier as the process takes time.

If necessary, a person can send an application remotely, for example, through the Federal Tax Service website. To do this, you will have to register, fill out the form online and attach copies of documents converted into electronic format. All that remains is to wait for a positive decision on exemption from payments or provision of a discount. After this, you will be able to personally evaluate the benefits of preferential conditions.

In some cases, a person receives a refusal with an explanation of the reasons. Perhaps the situation can be corrected, for example, if there are not enough documents or the application is filled out incorrectly. It is necessary to attach a passport, Taxpayer Identification Number (TIN), a receipt for no debt, documents for the plot, as well as a certificate proving the right to the benefit. It is best to immediately fill out the form carefully and check the full list of papers so that there are no problems later.

Calculation of land tax

The tax amount is credited to citizens by the inspectorate at the address where the plot of land is located. Until June 1, 2018, the payer receives a notification-decision about the need to pay tax at the place of registration from the tax office. The taxpayer may submit a written application to the tax authority at the location of the land in order to verify information regarding:

• the size of the area of ​​the plot of land that is in the possession or temporary use of the taxpayer; • rights to use tax benefits; • bet sizes; • tax accrual.

To determine discrepancies between the information of the tax authority and the information confirmed by taxpayers (based on documents confirming ownership and the availability of benefits), the tax amount must be recalculated within 10 days.

The preliminary notification-decision from the tax service will be canceled (revoked).

Categories of beneficiaries exempt from paying tax

The category of beneficiaries, unfortunately, currently has only one option. It includes nationalities represented by a small number of people belonging to them. We are talking about peoples:

In addition, not all plots are eligible for benefits, but only those on which the represented nationalities lead a traditional way of life, while they engage in fishing like their ancestors.

In this article we will look at the amount of land tax, what categories of beneficiaries exist and how to apply for benefits to the tax authorities.

It is imperative to take into account that for some individuals it is possible not to completely cancel the payment, but to partially reduce it. Thus, the following have the right to reduce the financial base for calculating the amount of the fee by ten thousand rubles:

• citizens with disabilities;

liquidators of the accident at the Chernobyl nuclear power plant and liquidators of similar man-made disasters;

• combat veterans, etc.

For this group of the population there are various benefits, including tax benefits. A complete list of tax breaks can be found in our article.

Since the cadastral price of land becomes more and more every year, such a trifle as ten thousand rubles will not have a serious impact on the amount of deductions paid subsequently. However, it is nice to know that some savings did occur.

Payment of tax is made after receipt of a notification from the inspection by an individual. At the same time, it sometimes happens that service employees indicate the amount, forgetting to apply the benefit described above. In this case, you need to contact them; it is better to personally go to the department to which you belong according to your place of residence, provide notice and documents confirming your right to reduce the financial base for calculating the amount of the fee.

All other preferential opportunities no longer belong to individuals, but to legal entities that perform specialized functions. In this case, benefits will be applied only to the land that takes part in the performance of these functions.

We are talking about areas:

• used for the development of state highways;
• for folk art crafts;
• belonging to various institutions.

It is also necessary to draw your attention to the fact that some institutions may also be completely exempt from paying tax. We are talking about enterprises, organizations or other types of associations that have public status and work for people with disabilities.

At the same time, disabled people in the organization must number at least 80% of the total composition

In addition, preferential conditions are applied by organizations whose authorized capital was created thanks to contributions from public associations for the disabled. At the same time, for the required organizations, the presence of disabled people in the composition must be at least a quarter of the entire association. The use of preferential taxation, that is, its abolition, is prohibited for them if companies from the categories listed above produce and sell goods from the list established by the state, and also provide services or work.

Residents of specialized economic zones also do not have to pay tax on land ownership, but this benefit is provided to them temporarily. Let's list the deadlines:

• residents of special economic zones are exempt from payments for up to five years;
• organizations whose core activity is shipbuilding have not paid tax for ten years;
• Residents of economically free zones do not have to pay for three years.

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Calculation example

Individuals can independently submit a request for land tax calculations. The calculation is carried out by the tax authority, based on the data provided by Rosreestr. Rosreestr transmits to the tax authority information about the applicant’s category and the value according to the cadastre.

This amount is influenced by many factors: distance from a large city, the presence of a road junction and its quality, the level of infrastructure development. The cadastral value of land plots is recalculated every five years. These are the time boundaries during which changes occur that affect the value of the property.

The calculation algorithm is quite simple. Taxation is collected in equal parts for each plot. The cadastral amount of each registered land plot can be requested online in the USRN information list.

If the value of land has changed according to the cadastre, then the updated information is immediately changed on the official portal.

Land not subject to taxation.

There are lands on the territory of the Russian Federation for which, for a number of reasons, it is impossible to register rights, according to which no tax is levied on these plots. These areas include:

• Those areas that are federally owned, such as nature reserves, national parks, lands on which the buildings of the armed forces and all structures that are associated with this structure are located;
• Those lands on which there are historically significant objects;
• Lands protected by forest legislation;
• Plots of land within the water management area;
• That land that is part of the common property of an apartment building.

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Features of taxation

Depending on the region, the process of calculating tax and providing benefits differs. The most significant changes affected the following cities.

In Moscow and Moscow region

Benefits are provided to low-income citizens with incomes below twice the subsistence level. Therefore, when determining the discount, the pension amount is calculated.

In St. Petersburg and Leningrad region

Pensioners are completely exempt from land taxation, provided that the plot size is less than 2500 m2. - 25 acres. Such innovations were adopted relatively recently. Almost every pensioner can be exempt from tax.

Do pensioners pay land tax in 2020 - latest news

Every year, Russian legislation undergoes changes, which the residents of the country literally do not have time to familiarize themselves with and accept them, before others follow. The authorities are trying to improve their government systems every year. In recent years, a number of changes have affected tax legislation.

Since the beginning of 2020, deputies have developed a bill and subsequently adopted it, according to which amendments and changes were made to the tax legislation, regarding the calculation, payment and provision of benefits for land taxes for different categories of citizens.

This law is quite relevant in a number of regions of Russia, where there is a lot of private sector and garden plots.

The main regulatory framework is the Tax Code of the Russian Federation, in addition to which documents such as the Land Code of the Russian Federation and the Federal Law “On Valuation Activities in the Russian Federation” may be affected.

The procedure for exemption from property and land taxes

Providing tax breaks for pensioners is not automatic. In this regard, to receive them, you must personally contact the tax service, providing the appropriate package of documentation and an application.

The benefit is issued once, i.e. the right to provide it is automatically extended for all subsequent periods, until the death of the pensioner or the sale of real estate (land).

To avoid accrual of tax payments, the pensioner should contact the tax office at the place of residence no later than November 1 of the current year. Typically this happens after:

1. official retirement;
2. acquisition of new property (land);
3. making changes to the object of taxation.

In case of purchasing real estate, pensioners also have the right to apply for a tax deduction on a general basis. Its maximum amount is 260 thousand rubles. The deduction is provided to those citizens who regularly made contributions to the state treasury in the form of income tax. That is, pensioners who continue to work or have recently retired.

The application to the tax service is submitted:

• personally;
• through a representative;
• by sending a registered letter;
• through the official tax website.

The current legislation does not have clear requirements for the application form. In this case, it must necessarily contain:

1. general information about the tax service;
2. personal data of the applicant;
3. the basis for granting the benefit (retirement);
4. indication of the object in relation to which the benefit should be applied.

One application is not enough to provide benefits. The following list of documents must be attached to it:

• passport;
• pensioner's certificate;
• documents for real estate (land).

A tax officer has the right to request an additional list of documents.

After complete registration of the benefit, the pensioner can count on the fact that in the next billing period he will not have to pay tax. For example, if you apply for a benefit in 2020, you will not receive a receipt in 2020.