✅ Personal income tax under an assignment agreement with an individual

Assignment of claims between individuals is not always subject to personal income tax

When a creditor (assignor) gratuitously assigns the rights of claim to a new creditor under a loan agreement, the individual assignor does not generate income subject to personal income tax.
This conclusion is contained in the letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated July 10, 2021 No. 03-04-06/47916 “On the calculation of personal income tax when an individual cedes the rights of claim under a loan agreement to an organization to another individual.” At the same time, an individual – a new creditor – receives income subject to personal income tax when the debtor organization repays the debt under the loan agreement, including the debt to pay interest on the loan. The tax must be calculated, withheld, and transferred to the budget by an organization recognized as a tax agent for personal income tax (clause 1 of Article 226 of the Tax Code). Financiers noted that income received from the gratuitous assignment of claims under a loan agreement made between individuals is exempt from personal income tax on the basis of clause 18.1 of Art. 217 Tax Code of the Russian Federation. Let us recall that, according to this norm, income in cash or in kind received by an individual as a gift is exempt from personal income tax.

Does a personal income tax taxpayer have the right to reduce income from the sale of property for expenses such as finishing work, installation of gas and plumbing equipment, as well as the cost of paying for the services of a realtor and notary? Find out from the material “Reducing, for personal income tax purposes, income from the sale of property by the amount of expenses associated with the acquisition of this property” in the “Encyclopedia of Solutions. Taxes and contributions" Internet version of the GARANT system. Get full access for 3 days for free!

The department indicated that the right of claim under a loan agreement received through a gratuitous assignment will be recognized as a gift if certain conditions are met (clause 3 of Article 576 of the Civil Code). For example, the assignment of a claim based on a transaction concluded in simple written or notarial form must be made in appropriate written form (clause 1 of Article 389 of the Civil Code of the Russian Federation).

However, as a general rule, when the assignor (creditor) assigns the rights of claim to another person (assignee), the individual assignor receives income in the amount of funds received from the assignee, subject to personal income tax, if such an operation was carried out on a reimbursable basis.

Taxation during assignment: nuances and examples

The assignor (original creditor) applying the general taxation system (GTS) 1. VAT, when assigning the right of claim arising from arrears in payment for goods (works, services):

The transfer of property rights is an independent transaction, different from the initial transaction for the sale of goods (works, services) and, accordingly, is an independent object of taxation, in accordance with the provisions of paragraph 1 of Art. 146 of the Tax Code of the Russian Federation.

When assigning the right of claim, the assignor does not have the obligation to calculate and pay VAT, unless the right of claim is assigned to the assignee at a cost exceeding the amount of the assigned monetary claim. These provisions are enshrined in Art. 155 Tax Code of the Russian Federation. That is, if a positive difference arises between the amount of income from the assignment of the right of claim and the amount of the assigned claim, then this difference is the tax base for calculating VAT. If the difference is negative or equal to zero, then no tax is paid.

For example: An assignor who has receivables for shipped goods in the amount of RUB 118,000. (including VAT 18,000 rubles) assigned the claim for payment to the assignee for 100,000 rubles. The tax base for VAT on the transaction = the amount received from the new creditor without VAT minus the amount of the assigned debt with VAT. Since in this case the tax base is less than zero (RUB 100,000 - RUB 118,000), VAT is not charged.

If you change the conditions of the example, according to which the assignment of the right of claim will be 130,000 rubles, then the tax base for the transaction will be positive (130,000 rubles - 118,000 rubles) and in this case it will be necessary to charge VAT at a rate of 18%

The second situation, in my opinion, is unlikely, since usually debts are sold at best at the nominal value of existing debt, but mostly still at a loss.

Please note that the very fact of assignment of the right of claim does not in any way affect the VAT on the original transaction, i.e. this VAT should not be restored, nor taken as an offset, etc. This is due to the provisions of paragraph 1 of Art. 154 Tax Code of the Russian Federation, paragraphs. 1 clause 1 art. 167 of the Tax Code of the Russian Federation, according to which VAT on the sale of goods (work, services) is calculated based on the contract prices for the shipment of goods (work, services).

2. VAT, upon assignment of the right of claim arising from the debt under the loan agreement: in accordance with the provisions of paragraphs. 26 clause 3 art. 149 of the Tax Code of the Russian Federation, transactions involving the assignment of claims under loan agreements are not subject to VAT.

Income tax

1. Income tax on the assignment of a claim arising from both arrears in payment for goods (works, services) and on the assignment of a claim arising from a debt under a loan agreement is calculated in the same way.

Let's consider the option when an organization uses the accrual method, the most common among Russian enterprises.

According to the provisions of paragraph 5 of Art. 271 of the Tax Code of the Russian Federation on the date of assignment, the amount due to be received from the assignee is recognized as income.

At the same time, in accordance with the provisions of paragraphs. 2.1 clause 1 art. 268, paragraph 1, art. 279 of the Tax Code of the Russian Federation, the amount of the assigned debt is included in expenses, and if the amount due from the assignee is less than the assigned debt, then the difference is recognized as a loss to the taxpayer.

Please note that the amount of loss is determined taking into account the provisions of Art. 279 of the Tax Code of the Russian Federation and depends on whether, on the date of assignment of the right of claim, the payment deadline established by the original contract for the supply of goods (work, services) has arrived or not.

if the payment deadline has already arrived, then the loss is included in non-operating expenses in full.
if the payment deadline has not yet arrived, then non-operating expenses can only be taken into account in an amount that does not exceed the maximum loss amount calculated at the taxpayer’s option either based on the methods used in controlled transactions or based on the key rate of the Central Bank. At the same time, the procedure for accounting for losses in this case should be fixed in the accounting policy, and if the maximum amount of loss is determined based on the key rate, then it should be indicated that the maximum amount of loss is determined as the amount of interest on debt obligations, based on the maximum rate established by paragraphs. 1. clause 1.2 art. 269 of the Tax Code of the Russian Federation.

For example: An assignor who has receivables for shipped goods in the amount of RUB 118,000. (including VAT 18,000 rubles) assigned the claim for payment to the assignee for 100,000 rubles. January 31, 2021 Payment due date under the original agreement from the debtor February 8, 2021 The taxpayer decided to calculate the limit based on the key rate of the Central Bank of the Russian Federation on the date of assignment - 7.75%

The loss from the assignment is 18,000 rubles. (RUB 100,000 - RUB 118,000)

The maximum amount of loss that can be taken into account in expenses = the amount receivable from the new creditor without VAT multiplied by the key rate increased by 1.25 and calculated by the number of days from the date of assignment to the date of payment fixed in the original agreement = (RUB 100,000 x 7.75% x 1.25 x 8 days / 365 days) = 212.33 rubles.

Since the loss (18,000 rubles) exceeds the maximum loss amount (212.33 rubles), it is possible to take into account only 212.33 rubles in non-operating expenses.

Comments and opinions

It would seem a rather trivial question: who will be the tax agent when paying income to an individual? Whoever pays will be the one who pays. Here is the Ministry of Finance of Russia in letter dated November 12, 2018 No. 03-04-06/81186

thinks so.

But in fact, the problem is much, much deeper. And officials know this very well. But contrary to their own “solemn oath” in letters from the Federal Tax Service of Russia dated November 26, 2013 No. GD-4-3/21097 and the Ministry of Finance of Russia dated November 7, 2013 No. 03-01-13/01/47571, they stubbornly refuse to comply with the decisions of not only the Armed Forces of the Russian Federation, but even the Constitutional Court of the Russian Federation!

So, what's the matter? Let us assume that a citizen has acquired from a creditor company its right of claim against the debtor under a loan agreement. (To simplify the example, we will consider the loan interest-free). Then the citizen received a loan amount from the debtor in the amount of, say, 100,000 rubles.

How does the Ministry of Finance view this situation?

In accordance with paragraph 1 of Art. 210 of the Tax Code of the Russian Federation, when determining the tax base, all income of the taxpayer received by him, both in cash and in kind, or the right to dispose of which he has acquired, as well as income in the form of material benefits, determined in accordance with Art. 212 of the Tax Code of the Russian Federation. At the same time, according to Art. 41 of the Tax Code of the Russian Federation, income is recognized as an economic benefit in cash or in kind, taken into account if it is possible to evaluate it and to the extent that such benefit can be assessed, and determined for the purposes of paying personal income tax in accordance with Chapter 23 of the Tax Code of the Russian Federation.

When the creditor assigns the rights of claim to another person, the income of the individual - the new creditor arises when the debtor repays the debt under the loan agreement, including the debt to pay interest on the loan. Tax on income paid by the debtor to an individual - a new creditor - is calculated and paid by the said debtor, recognized on the basis of clause 1 of Art. 226 of the Tax Code of the Russian Federation as a tax agent.

When receiving income in cash, the date of actual receipt of income is determined in accordance with paragraphs. 1 clause 1 art. 223 of the Tax Code of the Russian Federation as the day of payment of income.

At the same time, the situation, according to the Russian Ministry of Finance, looks like this. A citizen receives 100,000 rubles and must pay 13,000 rubles in personal income tax. What if he paid the original creditor 90,000 rubles for this claim? It turns out that he also received a loss in the amount of 3,000 rubles (100,000 – 13,000 – 90,000)?! But how can that be! After all, a citizen’s economic benefit is only 10,000 rubles (100,000 – 90,000).

“Dura lex sed lex,” the officials answer. Accounting for expenses incurred by the taxpayer when assigning rights of claim is provided for in Chapter. 23 of the Tax Code of the Russian Federation only in paragraphs. 2 p. 2 art. 220 of the Tax Code of the Russian Federation in relation to agreements for participation in shared construction. The possibility for individuals to take into account when determining the tax base of expenses for a transaction of assignment of the right of claim under other agreements in Art. Art. 218 - 220 of the Tax Code of the Russian Federation is not provided for. (See, for example, letter of the Ministry of Finance of Russia dated March 24, 2016 No. 03-04-05/16489).

Does the assignee (individual) have an obligation to pay personal income tax?

Good evening! Here, I dug deeper: Assignment from an individual to an LLC - personal income tax? And here’s something fresh: MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION LETTER dated June 20, 2013 N 03-04-05/23160 The Department of Tax and Customs Tariff Policy considered appeals on the issue of calculating personal income tax and in accordance with Art. 34.2 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) explains the following. It follows from the appeals that an individual, under an assignment agreement (assignment of a claim), ceded his right to demand payment of debt under a loan agreement with a legal entity to another legal entity. The amount paid to an individual under an assignment agreement was determined by the court. In connection with the appeal to the court, the individual paid a state fee, which the court subsequently ordered to reimburse the legal entity. Since, upon concluding an assignment of claims agreement, the right to claim against the debtor for payment of the principal debt and interest under the loan agreement is transferred to the new creditor, the relationship under the loan agreement between the individual and the debtor organization is terminated and, accordingly, received by the individual assignor under the agreement for the assignment of rights of claim from The amount of the assignee does not constitute payment to him of the principal debt and interest under the loan agreement, which are subject to payment by the debtor to the new creditor. The above amount is subject to inclusion in the tax base for personal income tax in full. With regard to the taxation of legal expenses reimbursed to an individual, the following must be taken into account. According to paragraph 1 of Art. 98 of the Code of Civil Procedure of Russia, the court orders the party in whose favor the court decision to reimburse the other party for all legal expenses incurred in the case, with the exception of specified cases. Clause 1 of Art. 210 of the Code establishes that when determining the tax base, all income of the taxpayer received by him, both in cash and in kind, is taken into account. Clause 3 of Art. 217 of the Code contains a list of compensation payments established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government that are not subject to personal income tax. Amounts of reimbursement by an organization for legal expenses incurred by an individual are not included in the above list, and, therefore, such payments are subject to personal income tax in the generally established manner. At the same time, please note that in accordance with paragraphs 1 and 3 of Art. 34.2 of the Code, the Ministry of Finance of the Russian Federation provides written explanations on the application of the legislation of the Russian Federation on taxes and fees within its competence within two months from the date of receipt of the relevant request. Deputy Director of the Department of Tax and Customs Tariff Policy N.A. KOMOVA Although I really disagree...

Assignment of the right of claim under an assignment agreement

Based on the assignment agreement, one of the parties (assignor) transfers to the second party (assignee) the right to claim the debt. The assignment agreement can be drawn up taking into account the following features:

Paid/free transfer of debt . The creditor may transfer the right to collect debt from the debtor for a fee or on a free basis. In general, an assignment agreement is essentially an agreement for the “purchase and sale of debt” for a fixed price established by the agreement. In rare cases, the right to collect a debt is transferred to a new creditor without payment; in this case, it is recognized as a gift on the basis of Art. 382-386, 388-389 Civil Code of the Russian Federation.
Tripartite/bilateral agreement. According to the norms of the Civil Code of the Russian Federation, an assignment agreement can be concluded either in a bilateral form (between creditors) or in the form of a tripartite agreement (with the participation of the debtor). Moreover, according to 385 of the Civil Code, a notification to the debtor about the transfer of the right to claim a debt can also be issued in the form of a separate written notice.

Based on para. 2 p. 1 art. 385 of the Labor Code of the Russian Federation, the debtor may not comply with the demands of the new creditor, provided that the latter has not provided documents confirming the assignment of the right of claim.

If the assignment agreement is signed by three parties (assignor, assignee, debtor), then such an agreement serves as confirmation for the debtor of the right to claim the debt by the new creditor. In this case, the assignee does not need to provide any additional documents.

Assignment and VAT: what is the difficulty?

The sale of debt assumes that there is a debtor, a assignor - the initial creditor, and a assignee - the new creditor. As a rule, the sale of debt is carried out for less than the amount owed to the debtor. We will further consider this circumstance in connection with the calculation of VAT.

By the way! An assignment agreement is also called a creditor substitution.

It is impossible to answer the question whether a transaction under an assignment agreement is subject to VAT. First of all, you should pay attention to Art. 146-1(1) of the Tax Code of the Russian Federation, which states that the transfer of property rights should be subject to VAT. From Art. 155-1 of the Tax Code it follows that the taxation procedure for the sale of debt is the same as for the main, original obligation.

The nature of the debt also plays an important role: under a loan agreement or associated with an agreement for the sale of goods (works, services). As an example, let’s take a situation where the supplier has shipped, performed work, services with a deferred payment for them, or the buyer has made an advance and is awaiting delivery of goods (work, services). The debtor has the clearest VAT situation. If the assignment agreement is based on a loan agreement, there is no question of VAT at all, since it is not subject to VAT (Article 149-3, paragraph 15 of the Tax Code of the Russian Federation).

The debtor does not recover VAT that was not previously presented in other cases, this follows from Art. 170-3 Tax Code of the Russian Federation. The assignor and the assignee may have different tax accounting schemes related to VAT under the assignment agreement that they entered into.

Personal income tax upon assignment of the right of claim

In general, the amount of payment transferred by the assignee to the assignor as payment under the agreement is recognized as an object of taxation in accordance with the Tax Code of the Russian Federation.

In cases where the transfer of the right of claim is made between organizations, the income of the assignor is subject to income tax. If income is paid in favor of the assignor-individual, then such income is recognized as subject to personal income tax.

Payment of personal income tax by the assignor

According to the provisions of Art. 209 of the Labor Code of the Russian Federation, the object of personal income tax taxation is the income of individuals received from sources in the territory of the Russian Federation and abroad.

Income under an assignment agreement is recognized as income of an individual in the general manner. Thus, the object of personal income tax taxation arises in cases where the assignor is an individual, regardless of the legal status of the other parties to the transaction.

Calculation of the amount of personal income tax and payment of tax to the budget is the responsibility of the individual recipient of the income. When calculating personal income tax on the amount of income received from the assignment of a claim, a standard rate of 13% is applied.

If the assignor individual transferred the right to claim the debt to a new creditor (legal entity or individual) on a free-of-charge basis, that is, the assignment agreement does not provide for the receipt of income by the assignor, then in this case personal income tax is not charged, since there is no tax base.

Personal income tax on the income of the assignee

Responsibilities for calculating personal income tax upon assignment of the right of claim may also arise in the case where the new creditor (assignee) is an individual. A transaction subject to taxation is the transfer by the debtor of payment to repay the debt, as well as the amount of accrued interest.

Personal income tax when paying a debt in favor of an individual assignee is accrued regardless of whether the payer is an individual or a legal entity. It also does not matter whether the payer paid off the debt in full or transferred a partial payment to pay off the debt.

Upon receipt of payment from the debtor, the assignee-individual calculates tax at a rate of 13% of the amount of actual receipt.

On the calculation of personal income tax when an individual cedes the right to claim a debt under a loan agreement to a third party

Question: I ask you to provide clarification on the issue of calculation and payment of personal income tax by an individual under a transaction of assignment of rights of claim (assignment).

I, an individual, provided a loan to a legal entity. Without waiting for repayment, the right to claim the debt under a loan agreement with a legal entity was assigned by me to another legal entity.

Please provide clarification on the legality of the following approach when determining the tax base for personal income tax when receiving income under an assignment agreement: according to Article 382 of the Civil Code of the Russian Federation, the right (claim) belonging to the creditor on the basis of an obligation can be transferred by him to another person under a transaction (assignment of the claim) or transfer to another person on the basis of law.

The assignment of the right of claim represents a change in the person (party) in the obligation, but does not change the subject of the obligation.

In accordance with Article 210 of the Tax Code of the Russian Federation, when determining the tax base, all income of the taxpayer received by him both in cash and in kind or the right to dispose of which he has acquired, as well as income in the form of material benefits, are taken into account.

Article 41 of the Tax Code of the Russian Federation stipulates that income is recognized as an economic benefit in monetary or in-kind form, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined for the purposes of calculating personal income tax in accordance with the chapters “Tax” on the income of individuals”, “Organizational income tax” of the Code.

In connection with the above, I believe that the tax base for calculating personal income tax is the amount of income received by an individual under an agreement for the assignment of the right to claim a debt, reduced by the amount of actually incurred and documented expenses for payments made as part of the provision of a loan under the agreement.

Please clarify whether in this case the correct approach to forming the tax base for the income tax of an individual received under an agreement of assignment of the right to claim a debt.

Ministry of Finance of the Russian Federation DEPARTMENT OF TAX AND CUSTOMS TARIFF POLICY LETTER dated June 10, 2014 N 03-04-05/27970 [On the calculation of personal income tax upon assignment of the right of claim under a loan agreement to a third party]

The Department of Tax and Customs Tariff Policy considered the appeal on the issue of calculating personal income tax when assigning the right of claim under a loan agreement to a third party and, in accordance with Article 34_2 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), explains the following.

In accordance with paragraphs 1 and 3 of Article 210 of the Code, when determining the tax base, all income of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has acquired, as well as income in the form of material benefits, defined in in accordance with Article 212 of the Code, with the use in established cases of tax deductions provided for in Articles 218-221 of the Code.

At the same time, according to Article 41 of the Code, income is recognized as an economic benefit in monetary or in-kind form, taken into account if it is possible to evaluate it and to the extent that such benefit can be assessed, and determined for the purposes of paying personal income tax in accordance with the chapter “Tax” on the income of individuals" of the Code.

According to subparagraph 1 of paragraph 1 of Article 220 of the Code, accounting for expenses incurred by the taxpayer upon assignment of rights of claim is provided only in relation to agreements for participation in shared construction (investment agreements for shared construction or under other agreements related to shared construction).

Accounting for any expenses when making a transaction of assignment of the right of claim under a loan agreement in order to determine the tax base by an individual - creditor when he receives income in the form of cash. received from a new creditor is not provided for in Articles 218-221 of the Code.

The amount of money received by a taxpayer-creditor under a transaction of assignment of a claim from a new creditor is subject to taxation in the prescribed manner in full.

NTVP "Kedr - Consultant"

LLC "NTVP "Kedr - Consultant" » Services » Consultations on accounting and taxation » Personal income tax » On the payment of personal income tax by the person with whom the organization entered into an agreement for the assignment of the right to claim debt, and on the reflection of this fact in the organization’s reporting

In June, our organization entered into an agreement on the assignment of the right to claim debt with an individual.

Question.

How can this be reflected in the organization’s reporting documents? (certificates 2-NDFL and 6-NDFL).

Expert's answer.

In accordance with paragraph 2 of Art. 226 of the Tax Code of the Russian Federation, the calculation of amounts and payment of personal income tax are carried out in relation to all income of a taxpayer - an individual, the source of which is a tax agent, in particular a Russian organization (with the exception of income in respect of which the calculation of amounts and payment of tax are made in accordance with Articles 214.3, 214.4, 214.5, 214.6, 226.1, 227 and 228 of the Tax Code of the Russian Federation), with offset of previously withheld tax amounts, and in the cases and in the manner provided for in Art. 227.1 of the Tax Code of the Russian Federation, also taking into account the reduction by the amount of fixed advance payments paid by the taxpayer.

According to paragraphs. 2 p. 1 art. 228 of the Tax Code of the Russian Federation, tax is calculated and paid by individuals based on the amounts received from the sale of property owned by these persons and property rights, except for the cases provided for in clause 17.1 of Art. 217 of the Tax Code of the Russian Federation, when such income is not subject to taxation.

In accordance with paragraph 2 of Art. 228 of the Tax Code of the Russian Federation, such taxpayers - individuals independently calculate the amount of tax payable to the appropriate budget in the manner established by Art. 225 Tax Code of the Russian Federation. They are also obliged to submit the corresponding tax return to the tax authority at the place of their registration (Article 229 of the Tax Code of the Russian Federation) and pay at the place of residence no later than July 15 of the year following the expired tax period, the total amount of tax payable to the appropriate budget, calculated on the basis of the tax return (clauses 3, 4 of Article 228 of the Tax Code of the Russian Federation). From the above it follows that an organization paying remuneration under an agreement for the assignment of a right of claim is not recognized as a tax agent, and an individual who received income from the sale of property rights must independently calculate and pay the amount of personal income tax. This position is confirmed by the official department (Letter of the Ministry of Finance of Russia dated July 28, 2015 N 03-04-05/43362). Question: ...A Russian organization transfers to an individual (not an individual entrepreneur) an amount for the right to claim a debt from another Russian organization that he has assigned. Will the new lender be a tax agent for personal income tax? (Expert Consultation, 2015) {ConsultantPlus}

Tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon actual payment, taking into account the specifics established by this paragraph.

In accordance with the procedure for filling out the form for information on the income of an individual, number 2 is entered in the “Characteristic” field: if the certificate is submitted in accordance with paragraph 5 of Article 226 of the Code. (If it is impossible to withhold the calculated amount of tax from the taxpayer during the tax period, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify in writing the taxpayer and the tax authority at the place of his registration about the impossibility of withholding the tax , about the amounts of income from which tax was not withheld, and the amount of tax not withheld.)

Since the organization (new creditor) paying remuneration under the agreement of assignment of the right of claim is not a tax agent for personal income tax, it is not necessary to fill out certificate 2 personal income tax and calculation 6 personal income tax.

Order of the Federal Tax Service of Russia dated October 30, 2015 N ММВ-7-11/ [email protected] “On approval of the form of information on the income of an individual, the procedure for filling it out and the format for its presentation in electronic form” {ConsultantPlus}

Art. 226, “Tax Code of the Russian Federation (Part Two)” dated 08/05/2000 N 117-FZ (as amended on 07/18/2017) {ConsultantPlus}

The explanation was given by Valentina Viktorovna Tretyakova, accounting and taxation consultant of LLC NTVP Kedr-Consultant, in July 2021.

When preparing the answer, SPS ConsultantPlus was used.

This clarification is not official and does not entail legal consequences; it is provided in accordance with the Regulations of the CONSULTATION LINE ().

Resale of debt by an individual: how to pay personal income tax

Is it possible to take into account the costs of purchasing debt?

At the time of purchasing the organization's receivables, you do not have any income or any personal income tax obligations. But in the future, if you resell this debt or if the debtor organization whose debt you acquired pays it off, you will need to pay personal income tax on the income received under clause 1 of Art. 210 Tax Code of the Russian Federation.

The question is, is it possible to reduce the income from the sale of debt by the costs of purchasing it? At first glance, the answer is obvious: of course, yes! But it's not that simple.

Position 1. You cannot take into account the costs of purchasing debt.

For a long time, both the Ministry of Finance and the Federal Tax Service thought so. The arguments are as follows: the ability to take into account expenses when assigning rights of claim is expressly provided for by law, but only in relation to agreements for participation in shared construction or under other agreements related to it, sub. 1 clause 1 art. 220 Tax Code of the Russian Federation. That is, the legislator deliberately extended this procedure only to a specific category of transactions for the sale of property rights.