Changes to land tax that came into force on January 1, 2015

Payment of land tax

It’s worth starting with the definition of land tax. In modern law, this concept refers to mandatory payments for the use of land. At the same time, such use is possible both on the basis of property rights and through contractual relations. It is also worth saying that taxation issues are regulated by both federal acts and municipal decisions. This is due to the fact that this type of mandatory payments belongs to the group of local taxes. That is, although the basic rules are enshrined in national norms, local governments regulate relations in the field of land taxation to a certain extent independently.

Both individual entrepreneurs and organizations are required to pay such a tax, since the Land and Tax Codes provide for a specific subject composition. Such payers include persons who own plots of land on the territory of the Russian Federation or use them for their economic activities. However, the Law provides for several exceptions. Not subject to taxation:

• lands that are withdrawn from circulation in accordance with current legislation;
• lands occupied by objects of cultural special cultural value, including parks of national importance, nature reserves, archaeological sites;
• lands that are included in the forest fund;
• lands on which state-owned enterprises are located.

Land taxes have their own state classification - KBK 2015 land tax. It consists of the code itself and its decoding. The presence of such a system makes it possible to consolidate at the national level types of activities using land plots that are subject to taxation.

The 2015 land tax rate is determined according to the cadastres of each individual region. That is, the amount of tax payments depends on where the object of taxation itself is located. At the same time, the person independently determines the amount of payments using data from these cadastres. It is also worth noting that there are general rules for determining the amount of taxation for all regions. Thus, according to the regulatory framework, local authorities do not have the right to impose penalties on land plots of more than 0.3 percent for such categories as:

• land for use in agricultural activities;
• land under residential premises;
• land for activities related to personal farming (for example, gardening);
• lands with limited defense capabilities.

For all other types of land, the interest rate cannot exceed 1.5 percent.

Basic Concepts

Land tax payers are absolutely all organizations, individual entrepreneurs and ordinary people who own land. In Moscow and St. Petersburg, the nuances of land tax are established by the local authorities themselves.

Local regional authorities, on the basis of the Federal Law, issue local regulations on land tax, which establish the terms, payment procedure, reporting period, benefits, etc.

Land tax was introduced by Federal Law No. 141-FZ of November 29, 2004; the latest changes to this type of deduction were made by Federal Law No. 382-FZ of November 29, 2014. Chapter 31 of the Tax Code of the Russian Federation spells out all the nuances relating to land tax.

Back to contents

The tax base

The tax base (that is, the characteristics of the object on the basis of which the tax is calculated) is the cadastral value of the land plot for which the tax will be paid.

Organizations and individual entrepreneurs (for 2014) determine it themselves, based on information from the State Land Cadastre; for individuals and, starting from 2015, individual entrepreneurs, the tax base is determined by the tax service based on information provided by state bodies from the same register.

If a plot of land is in common joint ownership, the tax base is divided equally between all owners, if the plot is in common shared ownership - in proportion to the shares of the owners.

Back to contents

Land tax. Payment deadlines 2015

An important issue under any taxation system is the timing of payment of obligations. If we talk about land tax, then the main trend of taxation in general is observed. That is, payments are made at the end of the tax period itself. In our case, this period is one year.

But it is worth noting that much here depends directly on the rules established by municipal authorities. In some regions, tax is also paid through advance payments. The peculiarity of such a system is that a person pays the tax quarterly in installments, and at the end of the entire tax period provides only the difference between the size of the tax base and advance payments.

Do not confuse the submission of the appropriate declaration for the tax period and the payment of obligations itself. The land tax report is submitted to the tax authority before February 1 of the following reporting year. The period for paying such tax is set no earlier than this very date. That is, first a declaration is submitted, and only then tax obligations are paid. Land tax declaration 2015:

Land tax return form

The procedure for filling out a tax return for land tax

Sample sick leave form Control ratios of indicators of tax return forms for land tax

How to check debt

If you suddenly have doubts about debts or want to check your accounting, the Federal Tax Service of the Russian Federation nalog.ru has introduced a new online service: the ability to find out and calculate debt using a special form. You will only need to enter your first and last name, as well as an identification code. By the way, this service helps not only to find out the debt for land tax, but also for property, transport and personal income taxes.

Back to contents

Land tax benefits 2015

Each system has its own characteristics. One of these is the provision of simplified rules of use for categories that need it. Thus, in land taxation there is a system of benefits for persons that are directly provided for by the legislative framework. Such persons include:

• The Ministry of Justice and its divisions - to the areas where such divisions are located;
• religious enterprises - to the areas of the immediate location of their buildings;
• organizations of disabled people, in which the percentage of disabled participants is at least 80% - to the areas where such organizations operate;
• organizations of disabled people, where more than 50% of employees are disabled - to the areas where such organizations operate;
• folk art organizations - to areas where such organizations operate;
• enterprises located in a special economic zone - directly to areas located in such a zone. At the same time, the period for which benefits are provided cannot exceed five years from the date of emergence of ownership of such a site;
• organizations that are engaged in shipbuilding activities - to the areas where such organizations operate.

This is a national list. Local authorities have the right to add additional clauses on the application of benefits. But, at the same time, they do not have the right to reduce this list. In addition, veterans of the Great Patriotic War, large families, disabled people, minors, and orphans have the right to benefits in addition to the above categories.

What benefits are provided?

The law provides benefits and tax deductions for certain taxpayers.

Back to contents

Payment benefits

The fifth paragraph of Article 391 of the Tax Code of the Russian Federation states that a tax benefit in the amount of 10,000 rubles is received by the following citizens:

• Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;
• disabled people of disability group I and disability group II;
• disabled since childhood;
• veterans and disabled people of the Great Patriotic War and other military operations;
• individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;
• individuals who were exposed to radiation as a result of the Chernobyl disaster and the liquidation of its consequences, as a result of the accident at the Mayak production facility and the discharge of radioactive waste into the Techa River, as a result of nuclear tests at the Semipalatinsk test site;

individuals who received or suffered radiation sickness or became disabled as a result of interaction with any types of nuclear installations.

Back to contents

Exemption from payment

Article 395 of the Tax Code contains a list of nine active clauses, according to which the following are exempt from land tax (of course, subject to the intended use of land):

• religious organizations;
• organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation;
• organizations that own lands through which state highways pass;
• public organizations of disabled people (provided that disabled people make up at least 80% of the organization);
• organization of folk arts and crafts;
• shipbuilding organizations that have resident status in an industrial and production special economic zone;
• resident organizations of a special economic zone (within five years after the emergence of ownership of the site) and a free economic zone (within three years after the emergence of ownership of the site);
• organizations falling under the Federal Law “On Innovation”;
• individuals - representatives of small peoples of Siberia, the North and the Far East of the Russian Federation. Communities of such peoples.

Back to contents

How to reduce your deductions

This can be done only by reducing the cadastral value of the land. This can be done not only by the owner of the site, but also by the land user, tenant and even subtenant.

To change the cadastral value, you need to contact the arbitration court and provide there a package of documents from an application for revision of the cadastral value to conclusions and reports on the value of the taxable property and real estate (if there is one on the land).

The second way to reduce the cost is to contact the dispute resolution commission about the results of determining the cadastral value (within six months after the cadastral valuation).

Back to contents

Which areas are not subject to taxation?

Land tax is established on specific land plots of legal entities and individuals.

There are a number of lands that are not taxed, for example:

• occupied by cultural and archaeological heritage sites, nature reserves;
• provided for the needs of defense and security of the state, as well as for customs services;
• provided to forest and water funds;
• withdrawn from circulation.

Back to contents

How to calculate land tax 2015

When using land tax, you need to learn how to calculate it. As mentioned above, such tax is paid annually, therefore, the tax period is 12 months. The calculation principle is that the cadastral value of the property is multiplied by the interest rate. In this case, we get the tax amount for one year. When calculating tax for the year, that amount must be multiplied by 12 months. For example:

An individual entrepreneur has a plot of land to carry out his activities. Its cadastral value is 500,000 rubles. At the same time, the tax rate is 0.03%. It is necessary to calculate the amount of tax for the past year.

First of all, let's determine the tax amount for the year:

• 500,000 rubles * 0.03% = 15,000 rubles.

If the Entrepreneur pays advance payments quarterly, then we will calculate the amount of the advance payment. First of all, let's determine the amount of payment for one month:

• 15,000 rubles / 12 months = 1,250 rubles per month.

Let's calculate the advance payment for the quarter:

• 1,250 rubles per month * 3 months = 3,750 rubles.

At the same time, if an individual entrepreneur paid advance payments during the tax period, then we will calculate the amount of tax that he will need to pay in the end. To do this, first of all, let’s calculate the total amount of advance payments:

• 3,750 rubles * 3 quarters = 11,250 rubles.

Now, from the total amount for the year, which we calculated first, we subtract the advance payments:

• 15,000 rubles – 11,250 rubles = 3,750 rubles.

Land tax in 2012

From January 1, 2012, on the basis of paragraph 11 of Art. 395 of the Tax Code of the Russian Federation, shipbuilding organizations (see paragraph above on exemption from land tax) do not pay land tax. If, of course, the land is used for ship repair and industrial premises.

Also in 2011, the cadastral value of land was recalculated, which allows those taxpayers whose situation has improved in accordance with new information to apply for recalculation.

Back to contents

Land tax for individuals

Individuals who have the right of ownership of plots of land, or own them with the right of perpetual use, are required to pay taxes for the use of such plots.

The entire algorithm of actions remains the same. An individual is required to make quarterly advance payments, and at the end of the tax period, in this case the year, to submit a land tax declaration form for 2015. Payment of both advance payments and the tax itself is carried out on the basis of a special notification that the tax service sends to the individual. Moreover, such notice must be provided to the taxpayer at least thirty days before the date indicated in it for payment.

The methods for receiving such notification are quite varied. One of the most common options for transmitting such a document is sending it by mail. At the same time, it is worth remembering that it is considered received 6 days after it was provided to the postal authorities. That is, in this case, the tax payment period is thirty-six days. They also practice sending notifications electronically. For this purpose, tax services use telecommunication channels. Naturally, the simplest and most widely used method is personal delivery of the notice from the tax officer to the taxpayer. At the same time, it is necessary that the person who receives such a document confirms its provision (receipt).

If a person does not receive such a notification for quite a long time, although he knows that it should have arrived, lawyers recommend contacting the tax service independently. This will prevent misunderstandings regarding non-payment of advance payments. If a person discovers any errors in the notification, he has the right to contact the tax authorities to correct them. To do this, when sending the notification itself, the tax service also provides a feedback form.

Tax rates

The amount of land tax depends on the intended purpose of the land, as well as on the status of its owner (beneficiary or not). If the above about benefits and exemptions from payment does not apply to you, and you use the land for:

• Agriculture;
• housing or future housing;
• garden, vegetable garden, personal subsidiary plot - you will pay 0.3 percent of the cadastral value of the land once a year.

In other cases, 1.5 percent is paid.

Local governments can establish a differentiated tax rate.

For land acquired for housing construction, during the design and construction period, taxation is carried out taking into account the coefficient.

Back to contents

Recalculation

Cadastral valuation of land is carried out every five years.

If, as a result of the revaluation, the taxpayer’s situation has improved, you can contact the tax service with an application for recalculation of the ZN.

New data is considered valid from the first of January of the new year, therefore, you can ask for a recalculation, for example, for the previous year, because recalculation regulations have retroactive effect if they improve the taxpayer’s situation.

Back to contents

Land tax for pensioners 2015

A lot of questions arise about whether there is a separate system and rules for paying land tax for pensioners. This is due to the fact that this category has enough benefits in various areas.

The main condition for obtaining benefits for paying any tax is a direct indication of such actions in the Law. To the deep regret of people of retirement age, there are no special conditions for paying obligations for the use of land plots at the federal level. At the same time, we should not forget that there may still be certain simplifications, but on the condition that local councils have a regulatory framework for such a rule for a certain area.

If you follow federal law, pensioners pay tax on a general basis. That is, they, like other individuals, receive notification of the amount and date of final tax payment, pay it using banking services and submit the appropriate declaration. At the same time, if a person pays the tax using a non-cash form, then it is necessary to have a payment order for land tax 2015, which will confirm the fact of payment of the tax to the relevant services.

The tax base

The tax base is determined by the cadastral value of the site, which is recognized as an object of taxation. Taxpayer organizations determine the tax base independently based on information from the Unified State Register of Real Estate. If the plot is in shared ownership, then the tax base is determined separately in relation to shares in the right of common ownership of the land plot.

For taxpayers who are individuals, the tax base is determined by the tax authorities based on the information provided to the tax authorities by the state cadastral registration and registration of real estate rights.

Reducing the tax base is possible only by a tax-free amount - 10 thousand rubles per person in the territory of one municipality of cities such as St. Petersburg, Moscow and Sevastopol. This reduction in the tax base is possible in relation to plots of land in perpetual use, lifelong inheritable possession or property of the following categories of taxpayers:

• disabled people of groups 1 and 2;
• disabled children;
• Heroes of the Russian Federation, USSR, Knights of the Order of Glory;
• WWII veterans, combat veterans;
• physical persons entitled to receive social benefits. support in accordance with Federal Law No. 175 (1998), Federal Law No. 2 (2002);
• physical persons who took part in testing thermonuclear and nuclear weapons, liquidation of nuclear installations during an accident;
• physical persons who suffered radiation sickness or became disabled as a result of tests related to nuclear installations.

Land tax. Changes 2015

In 2015, some changes await land tax payers. First of all, it must be said that there is a new deadline for paying taxes. Now, each subject of land holdings that are subject to tax is required to pay the tax period before October 1 of each subsequent year. At the same time, local authorities do not have the right to change this line.

Also, this year one object that was subject to land tax was excluded. Such an object was land plots for the construction of apartment buildings and those in the possession of such a house. From this year, residents will no longer need to pay land tax, since this item has been excluded from the Tax Code. Also, the procedure for changing cadastral data was clarified. But this issue is more important for the local authorities themselves.

Land tax is a system of state monetary collection for the use of land resources. This method of filling the budget is very important. If you are dealing with such taxes, then it is worth remembering that the main interest rates and taxation features must be sought in the tax service that is located in the same municipal area as the land plot itself. The main provisions, for example, mandatory objects of such taxation and benefits, are established by federal laws.

Tax payment is carried out by making advance payments throughout the year and paying the tax itself after the end of the tax period. Such tax is paid based on the notification received from the tax authorities.

You can't pay twice

People often ask: is there a tax deduction when purchasing a home if the person who purchased the property does not work but receives a pension? Unfortunately, no, it will not be possible to get back part of the money paid. So the references in letters from readers to the fact that the tax office refuses them “without reason” are unfounded. The fact is that this benefit is provided by the state in the form of a refund of part of the income tax paid by the citizen (personal income tax). If a person works, he pays income tax in the amount of 13% of his earnings. But pensioners are exempt from paying income tax; this tax is not withheld from their pensions. Accordingly, there is nothing to return to the pensioner who spent money on purchasing housing. The only exception is working pensioners. They can avail this benefit by refunding the amount of income tax paid on their salary.

And now - about the innovations that occurred this year with the payment of land tax.

After many years of discussions in the government, ministries, and in the expert community, instead of introducing a single property tax, which has been discussed so much recently, a law was adopted in the fall of 2014 changing the procedure for calculating and paying land tax, corporate property tax and property tax individuals.

“It was decided not to introduce a unified real estate tax,” explains Dmitry Gordeev, leading legal adviser at the Institute of Urban Economics. — Amendments to Federal Law No. 284-FZ of October 4, 2014 established that both land tax (Chapter 31 of the Tax Code of the Russian Federation) and property tax of individuals (Chapter 32 of the Tax Code of the Russian Federation) are paid separately. Moreover, both are calculated based on the cadastral value of the land plot and a residential building, residential premises (apartment, room), garage, parking space, a single real estate complex, an unfinished construction project, other building, structure, structure, premises owned by a citizen.” .

The state will not tax twice the share in the land plot on which the apartment building is located

These amendments to the Tax Code came into force on January 1, 2015. Thus, from the beginning of this year, the Law of the Russian Federation of December 9, 1991 N 2003-I “On taxes on property of individuals” was terminated and the provisions of Chapter 32 came into force Tax Code of the Russian Federation on property tax for individuals.

“One of the novelties of the new law is that now land plots that are part of the common property of an apartment building are not recognized as subject to land tax,” explains Dmitry Gordeev. “There was no such seizure before.”

That is why many of our readers who live in their own apartments in apartment buildings were surprised to find in their mailboxes in the fall receipts from the tax service with an offer to pay tax for a plot under a common house.

“Last year it was necessary to pay such a tax,” says Gordeev. — But in 2015 it was canceled, and there is no need to pay for it. But don't get confused: in the current year we pay taxes for the previous year. That is, in 2015 they will send us settlement receipts for 2014, when the requirement to pay such a tax was in effect. Let me remind you that the owner of an apartment in an apartment building is also the owner of a share in the land plot on which the house is located, and this share is proportional to the area of ​​his apartment. Based on this, the amount of land tax is calculated. It will need to be paid by October 1, 2015. But in 2021, no one will pay this tax.”

True, according to the expert, this decision of legislators, who freed citizen-owners from the need to pay land tax for their share in a “common” plot, should not be considered as the generosity of the state.

“According to the Housing Code, the land plot on which the apartment building is located, provided that its boundaries are indicated in the state cadastral registration documents, is included in the common property of the owners of the premises in the apartment building,” clarified Dmitry Gordeev. — That is, the cost of such a plot of land is taken into account in the cost of the apartment. And the owner of the apartment is obliged to pay property tax for individuals.

The only thing that can be stated is that the state will not tax twice the share in the land plot on which the apartment building is located.”