Land tax 6 acres - 281 tips from lawyers and lawyers

What documents are needed?

If you belong to one of the categories of beneficiaries, you will need a document proving this. If you are a pensioner, you need a pension certificate, if you are a veteran, you need a document confirming participation in hostilities, if you have a disability, you need a corresponding certificate, etc. You also need to show a document for the property (this can be a cadastral passport, an extract from the registry, or a certificate).

The tax office will tell you whether you are eligible for benefits and what exactly they will need from you. You will take the documents there; the results of the review will be announced no later than in a month. Notarization of papers is not required.

Will there be changes in the future?

On December 21, 2020, the State Duma adopted in the third reading a bill on writing off property tax debts. It also affects land owners.

Pensioners, disabled people and veterans are entitled to additional concessions - they will be exempt from the “six hundred square meters tax” altogether. Only those who have a plot larger than 600 square meters will have to pay. m.

This is important to know: What benefits and payments are provided when awarding a hero of Russia: one-time, monthly

The law will come into force next year.

Reviews and comments on the article “Who has benefits for land tax and how to get it?”:

Deductions

But that's not all. Property tax benefits for retirees are only in addition to standard tax deductions. They are due to all citizens. Deductions are aimed at reducing the tax base necessary to calculate property tax.

Thus, older people are entitled to both benefits and deductions. This feature will please citizens with a large amount of property.

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Among the deductions are a decrease in the cadastral value of real estate by:

20 “squares” - apartment;
10 square meters - room;
50 "squares" - at home.

Accordingly, first citizens receive a deduction, then apply for benefits if necessary. But how to do that?

Where do benefits in tax legislation come from?

Since all residents in Russia are required to pay taxes, and their number is growing, the state, in order not to provoke righteous popular anger, sweetens the bitterness by introducing tax breaks. Article 388 of the Tax Code of the Russian Federation talks about the procedure for paying land tax for those citizens who own or use a plot or allotment for the rest of their lives. Moreover, it doesn’t matter for what purpose this plot is used: for a vegetable garden or for construction, you need to make a payment to the budgets. Benefits allow the taxpayer to save a little and claim their right to a special treatment procedure. Therefore, every reader should be interested in who is entitled to land tax benefits, so we provide a list.

What property tax benefits are available to pensioners?

Local governments and the relevant authorities of the federal cities of Moscow, St. Petersburg and Sevastopol have the right to establish additional tax benefits for personal property tax not provided for by federal legislation. Individuals entitled to tax benefits established by the legislation on taxes and fees submit an application for a tax benefit to the tax authority of their choice, and also have the right to submit documents confirming the taxpayer’s right to a tax benefit.

A notification about selected taxable items in respect of which a tax benefit is granted is submitted by the taxpayer to the tax authority of his choice before November 1 of the year, which is the tax period from which the tax benefit is applied to these items.

Categories of federal beneficiaries

It should be noted that the state gives the right to federal entities to establish their own preferential taxation procedure, as stated in Art. 391 Tax Code.

Thus, federal authorities can award benefits:

Heroes of the Russian Federation or the Soviet Union;
Veterans and combatants, including those few participants of the Second World War who simultaneously owned land;
Disabled people of groups I and II who received their status before 01/01/2004 (a very unclear border for the population). And also if a group III disabled person has lost the ability to earn money, he is entitled to a benefit;
In any case, to disabled children;
Those who worked on nuclear weapons testing, troubleshooting problems at nuclear power plants and other nuclear or defense facilities;
Beneficiaries and various social categories of citizens. For example, these include liquidators or victims of the Chernobyl disaster.

To learn more about preferential categories of the population, read the Law of the Russian Federation “On Social Protection of Citizens...” dated November 26, 1998, and also contact the Federal Tax Service at the place of registration for clarification.

It is fair to note that not only individuals, but also legal entities have the right to benefits when paying land taxes.

Among the organizations applying for preferential treatment are:

Places of detention - if the land is used for the execution of criminal penalties;
Churches, monasteries and other religious organizations;
Communities producing folk works of art or engaged in other national crafts;
Institutions engaged in the construction of public roads (only on land allocated for these roads);
Residents of Crimea, Skolkovo and other special economic zones;
Shipyards and other owners of sites used for the repair and construction of watercraft. For these organizations, tax benefits are provided for a period limited to 10 years.
Some small peoples of the North, in particular Siberia, are provided with benefits for communal plots. All of the above residents receive or do not receive their “discount” depending on the decision of the federal authorities.

Regional benefits also exist

In addition to the above, regions of the Russian Federation and cities (Moscow, Sevastopol, St. Petersburg, Kaliningrad) can independently decide on the award of additional tax deductions. True, this decision is limited to the list of categories in the Tax Code.

Namely, regional land tax benefits can be awarded to:

Pensioners, regardless of length of service or other benefit groups;
Disabled people of all groups and disabled children;
Heads of families raising three or more children;
Heads of families with income below the subsistence level;
Veterans of various military operations;

The new rule has been in effect since 2020, in which some owners of plots of no more than 6 acres are allowed to reduce the tax base, i.e. in fact, the majority of Soviet-style summer residents.

This is an article from the site vseofinansah dot ru. If you are posting this article on another site, then it has been stolen.

Benefit for 6 acres of land for pensioners

The new legislative act established a tax deduction for all pensioners without exception, that is, a reduction in taxation by the amount of the cost of 6 acres of land.

If previously the authorities allowed a deduction of only 10 thousand rubles. from the total cost of the plot, and land tax was levied on the rest of the amount, then from January 2020 there is no longer a need for pensioners to pay their funds to local budgets if the dacha plot is equal to or less than 6 acres.

The benefit applies to the following categories of our citizens:

Males over 60 years of age.
Women who became pensioners after 55 years of age.
In case of loss of a breadwinner.
Persons who retired early, for example, this applies to medical staff or teaching staff.

Pensioners who continue their working activities can also take advantage of the deduction.

Find out about drug benefits for pensioners. Are there property tax benefits for people with disabilities? See here.

If several areas

The generosity of the authorities is not immeasurable - it is only possible to take advantage of the required deduction for one of the owned plots, and the pensioner himself can choose which of them to apply the new taxation.

If you own several plots of land, and one of them is selected to apply the deduction, then you must notify the local collections and taxes inspectorate in advance about the decision made.

The notification must be submitted before the date 01.11 of the current reporting period; after preference has been given to one of the sites and the tax office has been notified about this, it will no longer be possible to change your choice.

The authorities do not insist on submitting documentation for the selected area, its cadastral value and size; all this information is located in the unified Rosreestr database, which is available to the tax authority. But to prevent confusion, you can specify it in the notification by indicating its number by

If for some reason the owner of the plot forgot to submit a notification, then the tax authorities will automatically apply a tax deduction on 6 of the land owned by the pensioner.

Here is an example of writing a notice:

At the top, the name of the tax authority and the personal data of the pensioner are indicated.
The text itself contains a reference to the provisions of the Law - clauses 5 and 6.1 of Art. 391 of the Tax Code of the Russian Federation, on this basis, ask for a deduction for land for the previous reporting period.
Indicate the cadastral number of the plot.
Provide a personal signature and date of submission.

Persons of other benefit categories should act similarly.

If one of the plots is valued more expensively, for example, it is located near an urban settlement, then it is best to claim a deduction for this particular plot.

But if the plot exceeds 6 acres, for example, its area is 8 acres, then 6 will be subtracted during the calculation, and taxation will be calculated for the remaining 2 acres of land. For the second, owned plot, you will have to pay taxes in full.

How to get a land tax benefit

This type of tax base reduction is declarative in nature. That is, everyone who wants to take advantage of the benefit must submit an application to the Federal Tax Service on their own. This can be done electronically or by bringing the completed form in person, or by sending it by mail.

The application must be completed using the approved form, updated in 2020 (Form ММВ-7-21-/897). If you write on the form with a pen, you must use capital block letters. It is advisable to use black or dark blue ink. If you are filling out on a computer, select a font that fits perfectly into the cell (in practice, it is Arial or Times New Roman font size 16, 18). When filling out blanks, do not leave blanks; it is better to put dashes in several cells!

Here is an example of a completed sheet indicating taxpayer information:

Please note that the application contains full details of the document confirming the right to the benefit. There will be several sheets in this form; when submitting, they need to be stapled and numbered. Fill out not all, but only the necessary pages. And if you do not attach ALL notarized copies of the documents mentioned in the application to your application, you may be denied the right to benefits.

How to apply for a land tax benefit for 6 acres in the Moscow region

Tax audits
What should a complaint to the tax inspectorate contain?
Tax return

Complete list (list) of persons who are required to file a tax return
Sample of filling out the 3-NDFL tax return for 2014 - 2017:
title page
income from sources in the Russian Federation, taxed at a rate of 13% (sheet A)
calculation of property tax deduction (sheet D 1)
calculation of property tax deductions for income from the sale of property (sheet D2)
calculation of standard tax deductions (sheet E1)
calculation of social tax deductions (sheet E2)

General requirements for filling out a tax return

Errors when filling out tax return 3-NDFL

Differences in the new tax return form (3-NDFL) (approved.

Legislative aspect

The taxation system in this area is described in Art. 387, 391 and 395 of the Tax Code of the Russian Federation. The federal program of discounts and incentives is not the only opportunity to reduce payments. It can be supplemented by privileges provided by the local authorities of each region (at the discretion of the administration).

The initial indicator - the cadastral value of the land plot, is the tax base from which the volume of payment is calculated. From here the discount established by law is subtracted and then the final amount is displayed, which must be paid to the tax office.

Categories of payers and provided federal privileges

Russian legislation creates discounts when paying land tax, based on the social status, status and field of activity of the taxpayers themselves.

For individual entrepreneurs

Among those who have land tax benefits are individual entrepreneurs. If they use a plot of land in their activities, then they independently calculate the tax on this land. If there is no such circumstance, tax officials themselves indicate the required amount. This will be indicated by a corresponding notification that will arrive by mail.

For individuals

Among the individuals who are completely exempt from paying land tax are the indigenous population of the North, Siberia and the Far East. The goal of the project is to preserve the national color and traditional living conditions of these peoples.

Another current loyalty program is a tax discount of 10 thousand rubles. To receive it, one condition must be met - the land plot must be owned by the applicant for the benefit. List of citizens of the Russian Federation who have the right to receive privileges of this kind:

heroes of the USSR and the Russian Federation;
Knights of the Order of Glory;
people with disabilities who officially registered disability group 1 or 2 before January 1, 2014;
disabled since childhood;
veterans and disabled people of military operations that have ever taken place on the territory of the Russian Federation;
citizens who took part in the liquidation of the consequences of the Chernobyl accident and the Mayak production;
persons who suffered from nuclear tests in Semipalatinsk;
participants in testing nuclear weapons of any kind, incl. affected by radiation sickness.

This list can be supplemented by regional authorities if the local budget allows it.

Legal entities

Not only individuals, but also legal entities have the right to receive discounts of this kind. Among them are:

any institutions of the Ministry of Justice;
religious institutions;
organizations servicing land plots that are allocated for public roads;
companies with the status of a special economic zone that have been open for no more than 5 years;
industrial companies that are located in the so-called territory. special economic zone (for them the grace period is 10 years);
social organizations to which the status of a union of disabled people is applicable (also, the objects of taxation are not lands on which educational, medical and other institutions created for disabled children with developmental and rehabilitation purposes are located);
organizations that are engaged in the development of folk art, as well as the production of art objects for the purpose of their further sale on trading platforms;
institutions that service facilities on the Skolkovo territory.

It is important to know: What social payments are due in the event of the loss of a breadwinner and their amount

For represented legal entities, payment of land tax is abolished.

Organizations

According to the Tax Code of the Russian Federation, the right to receive land tax benefits:

companies and other institutions of the Ministry of Justice of the Russian Federation;
companies involved in the construction of general purpose highways;
religious institutions;
all-Russian public organizations of incapacitated citizens;
folk art institutions;
resident companies of a special economic region.

These organizations are exempt from paying land tax in full .

For information on the rules for paying land tax, see the following video:

posobie-help.ru

If such notification is not received from the citizen, the tax authorities themselves will provide a deduction in respect of one plot of land with the maximum calculated amount of land tax. How to deal with pests at the dacha 4 Who needs to apply for a benefit © Photo, Ekaterina Epova, Dolgoprudnenskoye IA As reported in the contact center of the Federal Tax Service of Russia, taxpayers who previously applied to the inspectorate for a benefit will be provided with a deduction automatically. First of all, those who retired in 2020 or have not previously declared their desire to receive benefits need to apply for benefits. All tax benefits in our country are of a declarative nature. Therefore, if you have doubts, you should contact the tax office and clarify whether the benefit has been issued, the Federal Tax Service explained.

How can a pensioner apply for a land tax benefit?

Documents for applying for benefits Subscribe to our channel in Yandex.Zen! Subscribe to the application channel for land tax benefits A person can apply for benefits by submitting a corresponding application to the tax office at the location of the land plot (Clause 10 of Article 396 of the Tax Code of the Russian Federation). Along with an application for a reduction in the amount of land tax, a citizen of retirement age will need to submit:

passport;
title documents for a land plot acting as an object of taxation.

To clarify the specific list of documentation required to apply for benefits, a citizen will need to contact the tax office at the location of the land plot.

What benefits are available to pensioners for paying land tax?

Only persons related to:

Small peoples of the North, Far East and Siberia.
Peoples who use lands to preserve and develop traditional lifestyles, farming and crafts.

The tax base may be reduced for persons who, in accordance with Part 5 of Art. 391 of the Tax Code of the Russian Federation are:

Heroes of the Soviet Union.
Heroes of the Russian Federation.
Full Knights of the Order of Glory.
Veterans and disabled people of the Second World War.
Veterans and disabled combat veterans.
Disabled children.
Disabled people of group 1.
Disabled people of group 2, and disability of this group must be awarded to them before the beginning of 2004.

These categories of citizens can count on a reduction in the tax base by an amount of 10,000 rubles.

Rules for granting land tax benefits

They indicate the estimated amount of the deduction taking into account the discount for the past period. The pensioner-beneficiary must pay this amount for the use of his land/share. Land tax for pensioners is calculated by authorized employees of state tax authorities.

Now it is possible to calculate the amount of mandatory tax payments taking into account discounts yourself. To do this, a special online calculator is available on the websites of some local tax authorities. The conditions for exemption from payment of land tax or part thereof are taken into account in a special program, therefore, when the user sets the necessary parameters, a calculation is made in accordance with the current exemptions and tax rates for paying fees for the use of the land. ATTENTION! Land tax is paid only for those plots that are owned by individuals.

Land tax for pensioners

That is, men who have reached the age of 60 and women over the age of 55, who, in accordance with the legislation of the Russian Federation, are paid a monthly lifelong maintenance, can also receive a benefit. How to check the quality of water on a summer cottage 3 If the plot is more than 6 acres © flickr.com, Igor Berezin Owners of a plot of any size can take advantage of the benefit. For example, if its area is 12 acres, then the tax will be calculated on the remaining area, that is, 6 acres.

And if the plot is only 6 acres, then the amount of land tax will be zero. If there are several plots, then the owner must choose a plot for which tax benefits will be provided. The tax deduction is provided for one plot of land at the taxpayer's choice.

Accordingly, before July 1, 2020, it is necessary to submit a notification about the selected land plot to any tax office.

I want to apply for a tax benefit

Important

The obligatory payment of the entire amount for pensioners is established by local authorities, so the pensioner-taxpayer himself can change its amount by writing and sending there an official appeal - an application for a benefit. At the same time, the owner of several plots may receive benefits for only one of them. Calculation example To calculate the exact amount that is due for payment, you should consider an example for a pensioner who is a former employee of one of the government bodies of Russia, who served for twenty years before reaching his legal pension.

Let us assume that at the time of calculation there was a preferential relief for the specified categories of persons in paying deductions. In this case, a certain coefficient is applied to the tax base, that is, to the cadastral value of taxable land.

What documents are needed to apply for land tax benefits?

Tax and land legislation Land that a pensioner uses as rented land cannot be subject to taxation. This legal norm is spelled out in the Tax Code, in Article No. 388. It states that this procedure includes land plots that are owned by citizens in:

use without established terms;
personal property;
inherited lifelong ownership.

The primary condition under which the obligation to pay arises: the land should not be in urgent or non-urgent gratuitous use or in lease. Land tax benefits for pensioners have been provided since the introduction of new calculation rules for the current tax period, for which the pensioner-beneficiary has not yet made payment.

How to apply for a land tax benefit for 6 acres in the Moscow region

It will also be necessary to provide documents that confirm that the taxpayer actually has the right to receive benefits when calculating property taxes. In this case, this is a pension certificate, TIN, passport. If the owner receiving the pension has not reached the age of majority, a birth certificate will be required.

If a piece of land is owned by several persons, the tax is calculated separately for each of them in accordance with the taxpayer’s share. The tax amount is calculated depending on the cadastral value of the plot, determined as of January 1 of the current year. Land tax for pensioners in 2020

Info

The application for property tax relief must be accompanied by a copy of the pension certificate certified by the applicant. Form for submitting an application to the tax authority A pensioner can submit an application in person if he visits the tax office at the location of the property and submits an application with title documents attached to it. It is also possible to accept documentation received by mail.

At the same time, citizens who plan to fill out a written application and send it with other documents by mail should only enclose in the envelope copies of documentation certified in the manner prescribed by law. As stated in Letter of the Ministry of Finance of the Russian Federation dated 08/07/2014 N 03-02-РЗ/39142, notarization of copies is not required.

Attention

Benefits will not be applied to accruals until the owner makes a statement to this effect. It will also be necessary to provide documents that confirm that the taxpayer actually has the right to receive benefits when calculating property taxes. In this case, this is a pension certificate, TIN, passport.

If the owner receiving the pension has not reached the age of majority, a birth certificate will be required. If a piece of land is owned by several persons, the tax is calculated separately for each of them in accordance with the taxpayer’s share. The tax amount is calculated depending on the cadastral value of the plot, determined as of January 1 of the current year.

Regional preferences

Regional administrations, at their discretion, can supplement the existing system of benefits. Most often, a tax-free amount is established (as in one of the categories of individuals). You can obtain information about the availability of regional benefits for land tax from the administration of the locality or from the tax office at your place of residence.

If we consider the issue of privileges for pensioners, the state is not obliged to make a discount to citizens of this category if they are not on the main list of beneficiaries. Only regional authorities can make a decision in favor of the applicant.

A situation may arise when local governments decide to cancel regional benefits during the current tax period. In this case, the payment amount is calculated based on the percentage of the number of grace days. This is where a specific indicator is derived.

Registration procedure

Land tax discounts are not provided based on citizen status. To receive them, you must go through the official registration procedure in accordance with the procedure established by law.

Collection of documents

The first step in obtaining discounts on land tax from the state is collecting documents according to the list:

photocopies of passport pages with entries + original (for data verification);
papers officially confirming the applicant’s right to own a specific land plot (this includes a certificate of ownership, cadastral passport and extracts from the Unified State Register);
grounds for receiving benefits (medical report establishing the fact of disability, certificate of a war veteran, etc.);
application with a request to establish a preferential rate when paying land tax.

IMPORTANT! This list of required documents can be expanded at the request of the regional administration and the tax inspectorate.

Drawing up an application

The application for the provision of preferences is not completed in any order, so to draw it up you will need to contact the tax office. There a sample is issued on which the following data is entered:

FULL NAME. the applicant;
passport details;
TIN;
information about the tax office accepting the application;
a list of all documents that are attached to the application;
application date;
signature (with transcript) of the applicant.

In some situations, the entire procedure for applying for benefits is performed by a guarantor, who will act as an applicant. Such circumstances may arise if the person in need is unable to independently address this issue due to the nature of his or her health. In this case, a notarized power of attorney will be required.

Peculiarities

The details of the applying citizen and the receiving tax office are located in the upper right corner.
In the middle of the next line the name of the document is written - Application.
Below the title is the text itself, in which the person in need asks for the right to receive land tax benefits. It also indicates the grounds for providing this type of state support (disability, participation in the liquidation of the consequences of the Chernobyl accident, etc.). A list of collected documents is also indicated here. For some persons, it is necessary to indicate the period during which the specified benefits will be valid.
At the end, under the text, the date of filing the application is placed on the left, and the signature, surname and initials of the applicant are placed on the right.

Procedure for provision

The entire package of documents is submitted to the tax office at the applicant’s place of residence, where it will take some time to make a decision. If the answer is positive, the preferential rate is automatically issued for each tax period. This feature allows you to collect documents and apply for a tax discount only once.

The instructions presented have a general form. Specific terms and stages of registration are regulated by acts of the municipal entity, which territorially relates to the object of taxation.

Land tax for pensioners in 2020

Important

If the pensioner himself does not declare himself and provide evidence that he is entitled to the benefit, then he may not receive it. 5 Where to apply © press service of the Reutov administration, Ranet Matkazin To apply for the benefit you need to: - submit an application of the established form (the application indicates the personal data of the taxpayer, the cadastral number of the land plot and other information); — confirm the right to receive benefits (for pensioners - a pension certificate). If a document confirming the benefit is not provided, tax authorities independently request the necessary information from the authorized bodies, and then inform the taxpayer about the results.

Tax benefits for land tax 2020: to whom and how much

The formula for calculating the amount of tax looks like this: K*St*Kf The standard calculation contains the following indicators: K Cost of the plot according to the cadastre St Amount of the tax rate Kf Coefficient of months of ownership of the plot per year If the value of the land according to the cadastre is equal to 980 thousand rubles, and the tax is region is set at 1.5%, the last coefficient will be the number of months of ownership of the property per year. For example, 1 month of ownership is reflected in the calculation as 11/12.

Multiplying all these indicators we get the amount of 13,475 rubles. Leased plot In the case when the land is leased, the direct owner must pay tax for it.

The procedure for calculating the tax rate and making calculations will be standardized. The rental may include the amount of the tax payment. Therefore, the main payment will consist of two indicators - for the use of land and the amount of tax.

The Federal Tax Service of Russia explained how to get a deduction for land tax

regulatory documents establishing benefits for regional and local taxes are not so easy to find, so it is best to request them from the “original source” - in your municipality, the website of the regional tax inspectorate, our website (for vehicles registered in Moscow, St. Petersburg, as well as in the Leningrad, Nizhny Novgorod regions) or from tax consultants in your region, since the information received from them will be the most accurate;
if a citizen is entitled to a benefit on several grounds, the discounts are not cumulative, so it is necessary to choose one of several possible benefits, based on which one is more profitable;
if a pensioner applies to the tax authorities to receive benefits untimely (i.e.