This year the residents of the 28 regions for the first time paid the tax on property of physical persons according to the new rules: in 2016, instead of inventory cost (BTI) as the tax base used cadastral value is usually much higher. December 1 was the deadline for the payment of tax, from December 2 to all payers (except for residents of Moscow) daily accrued interest in the amount of 1/300 of the key rate of the Central Bank on the amount outstanding.
According to the Federal tax service (FTS), the new rules led to a substantial increase in tax revenues to the budgets of the regions. “With the introduction of the 28 subjects of the Russian Federation the new order of calculation of tax on property of physical persons <…> tax base (the total cadastral value of property) has increased, and the aggregate amount of tax payable to the budget amounted to 27.9 billion rubles.” — said in response to FNS upon request . Assessed amount of tax on property of natural persons in these regions grew by more than 50% compared to the previous year, follows from the response of the FTS.
This means that the amount of tax on property of natural persons from 28 pilot regions, where there are already new rules, almost equal to the amount collected for this tax in the past year all 85 regions of Russia — then, on gathered to 28.3 billion rubles.
In this case, indicate in, on, over 56% of the charges payable by the owners of real estate in Moscow. This imbalance is to be expected, says partner of law company Orient Partners Kseniya Kazakova. In Moscow the highest in Russia, cadastral value of the property and a large number of owners who will have to pay the tax, she recalls. “In many regions, even where the new rules apply for calculating the tax may be assessed, not all real estate” — suggests Kazakova, while Moscow was very interested to evaluate as many properties as possible.
Tax on property of natural persons is enlisted in regional budgets. In many regions understand that the transition to a new model for the calculation of the tax will not bring much revenue to the Treasury, explains the Director of the evaluation enterprise “Company YURGAZ” Michael Ushakov. “The regions were not interested in the transition to the new rules and to spend money on cadastral valuation in General, because I understand her perspective. But this was a long and deliberately, using the most of opportunities that are defined by the Federal legislation”, — said Ushakov. He recalled that on 30 November the authorities of Moscow approved the new cadastral valuation (by law authorities may be re-valued cadastral value every two years) and cost of many objects has increased, so that in 2017 the capital taxpayers should expect notification with even greater tax amount. In June wrote that Moscow overestimated cadastral cost of all rooms, including apartments in residential buildings.
How do you think a tax on houses and apartments in 2016
Under the new rules a tax on houses, apartments, rooms, garages, Parking spaces and unfinished residential buildings of natural persons paid by the residents of Moscow, Bashkortostan, Buryatia, Ingushetia, Komi, Mordovia, Tatarstan, Udmurt Republic, Karachay-Cherkessia, Amur, Arkhangelsk, Vladimir, Ivanovo, Magadan, Moscow, Nizhny Novgorod, Novgorod, Novosibirsk, Penza, Pskov, Ryazan, Samara, Sakhalin, Tver and Yaroslavl regions, Zabaykalsky Krai, Khanty-Mansi and Yamal-Nenets Autonomous district.
For the calculation of the tax is the cadastral value of each apartment is automatically reduced to the value of 20 sq. m, houses — 50 sq. m, bathroom 10 sq. m., the Owners of several objects automatically receive a deduction on each of them. If the apartment or house are in common ownership of several persons, the cadastral value reduced by the value of 20 sq. m, and on the basis of the balance of each owner pays a tax in proportion to their share.
The tax rate is from 0.1 to 0.3% depending on cadastral valuation of real estate. For example, in Moscow the amount of the tax will be 0.1% of the property value, if the cadastral value is below 10 million rubles to 0.15% if the cadastral valuation falls in the interval from 10 million to 20 million rubles For apartments cost from 20 million to 50 million rubles. the correction factor is 0.2%.
Until 2020 provides for a transitional period: the replacement property cadastral value will be gradual. According to the Tax code the tax payment for 2015 will be calculated as 20% of payment based on the cadastral value and 80% of the inventory. Next year the proportion will be 40 to 60% and so on, until 2020, the tax base would not be entirely calculated from the cadastral value.