tax on movable property in Russia it was completely abolished in 2019 (the law was signed and entered into force). In the article we will tell you the details of the cancellation and give a table by regions of the Russian Federation.

Cancellation of the tax on movable property in the Russian Federation

Federal Law No. 302-FZ from January 1, 2019, the tax on movable property was completely abolished in Russia. This means that starting from 2019, there is no need to pay taxes on movable property. Such tax is excluded from the Tax Code.

What is movable property

The definition of movable and immovable property is given in Article 130 of the Civil Code of the Russian Federation.

to immovable things(real estate, real estate) are land, subsoil plots and everything that is firmly connected with the land, that is, objects that cannot be moved without disproportionate damage to their purpose, including buildings, structures, objects of construction in progress. Immovable things also include aircraft and sea vessels subject to state registration, inland navigation vessels, and space objects. Other property may also be classified as immovable by law.

Things not related to real estate, including money and securities, are recognized as movable property. Registration of rights to movable things is not required, except in cases specified by law.

• Related article:

From Article 374 of the Tax Code of the Russian Federation it follows that the object of property taxation is determined until 2019 under Article 130 of the Civil Code of the Russian Federation. So, the objects of taxation for Russian organizations are movable and immovable property (including property transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement), accounted for on the balance sheet as objects of the main funds in the manner prescribed for maintaining accounting, unless otherwise provided by Articles 378, 378.1 and 378.2 of the Tax Code of the Russian Federation. For example, vehicles, equipment and other movable property.

At the same time, land plots are not recognized as an object of taxation by property tax. Also, objects of fixed assets, included in the first or second depreciation group.

Examples of movable and immovable property

Real estate- this is all that is firmly connected with the earth. Capital buildings, factories, houses, factories, etc. The law also includes inland navigation vessels and space objects as real estate.

Movable property- everything that does not apply to real estate, these are securities, money, cars, etc.

Who should have paid the tax before

The tax until 2019 was paid by organizations in respect of movable property. An exception is made only for small businesses - payers of the simplified tax system and UTII.

Recall that the simplisticists were previously exempted from paying property tax (except for objects that are included to the cadastral lists of regions). So small businesses don't have to worry.

Simplifiers will not pay property tax on cars, equipment and other movable property. Since 2018, each region decides for itself whether to provide benefits for movable property.

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If the region does not pass its law on benefits, then in 2018 firms pay a tax on movable property accepted for accounting after January 1, 2013 at a rate of 1.1 percent. The rules on regional benefits do not apply to simplistic people, since they are exempt from tax on all movable property (clauses 2–3 of article 346.11 of the Tax Code of the Russian Federation).

Simplifiers pay property tax only on the cadastral value of real estate - commercial and business facilities, residential premises, which the company does not include in fixed assets.

List of regions where the tax on movable property was introduced until 2019

This table is used when paying tax for 2018. Since 2019, the tax has not been paid.

Attention! See benefits by region in the table below. If there is no region in the table, then you need to pay tax on movable property.

From 2018, a company will be able not to pay tax on movable property only if this right is prescribed in the law of a constituent entity of the Russian Federation. Check if your region is listed in the table below. If it is not there, the company must pay property tax from 2018 for movable assets that it has registered since January 1, 2013.

Personal property tax effective from 2018(except for benefits shown in the table below):

Republic of Adygea (Adygea), Republic of Altai, Republic of Bashkortostan, Republic of Buryatia, Republic of Dagestan, Republic of Ingushetia, Kabardino-Balkarian Republic, Republic of Kalmykia, Karachay-Cherkess Republic, Republic of Karelia, Republic of Komi, Republic of Crimea, Republic of Mari El, Republic of Mordovia, The Republic of Sakha (Yakutia), the Republic of North Ossetia - Alania, the Republic of Tatarstan (Tatarstan), the Republic of Tuva, the Udmurt Republic, the Republic of Khakassia, the Chechen Republic, the Chuvash Republic - Chuvashia;

Altai Territory, Trans-Baikal Territory, Kamchatka Territory, Krasnodar Territory, Krasnoyarsk Territory, Perm region, Primorsky Territory, Stavropol Territory, Khabarovsk Territory; Amur Region, Arkhangelsk Region, Astrakhan Region, Belgorod Region, Bryansk Region, Vladimir Region, Volgograd Region, Vologda Region, Voronezh Region, Ivanovo Region, Irkutsk Region, Kaliningrad Region, Kaluga Region, Kemerovo Region, Kirov Region, Kostroma Region, Kurgan Region , Kursk region, Leningrad region, Lipetsk region, Magadan region, Moscow region, Murmansk region, Nizhny Novgorod region, Novgorod region, Novosibirsk region, Omsk region, Orenburg region, Orel region, Penza region, Pskov region, Rostov region, Ryazan region, Samara region, Saratov region, Sakhalin region, Sverdlovsk region, Smolensk region, Tambov region, Tver region, Tomsk region, Tula region, Tyumen region, Ulyanovsk region, Chelyabinsk region, Yaroslavl region;

Moscow, St. Petersburg, Sevastopol;

Jewish Autonomous Region; Nenets Autonomous Okrug, Khanty-Mansi Autonomous Okrug - Yugra, Chukotsky Autonomous Okrug, Yamalo-Nenets Autonomous Okrug.

Attention! This table contains a list of regions where benefits have been introduced. If the region is not listed in the table, then the company must pay tax on movable property for periods up to 2019.

The table was provided by our colleagues from the site.

• Who is eligible for property tax relief
• What changes in the legislation for an accountant
• Five things to prepare for change

Region	Property eligible for the exemption	Type of benefit	Organizations eligible to apply	Base
Astrakhan region			Only organizations that produce hydrocarbons at offshore fields located in the Russian part (Russian sector) of the bottom of the Caspian Sea
Vladimir region	Movable property registered in 2013 and later	Full tax exemption
Vologda Region	Movable property registered in 2013 and later	Full tax exemption	Organizations that are registered in the Vologda Oblast and since 2018 have been investing more than 100 million rubles in production facilities. in year
Jewish Autonomous Region	Movable property registered in 2013 and later	Reduced tax rate - 0.5 percent
Ivanovo region	Movable property registered in 2013 and later	Full tax exemption
Kaliningrad region	Movable property registered in 2013 and later	Full tax exemption	Organizations listed in paragraph 10 of Art. 4 Law of the Kaliningrad region of November 27, 2003 No. 336
Kamchatka Krai	Movable property registered in 2013 and later
Kurgan region	Movable property registered in 2013 and later	Full tax exemption	Organizations listed in subparagraphs and paragraph 1 of Article 4 of the Law of the Kurgan Region of November 26, 2003 No. 347
Leningrad region	Movable property registered in 2013 and later, from the date of issue of which no more than three years have passed	Full tax exemption
Lipetsk region	Movable property registered in 2013 and later	Full tax exemption
Moscow	Movable property registered in 2013 and later	Full tax exemption
Moscow region	Movable property registered in 2013 and later	Full tax exemption
Nizhny Novgorod Region		Full tax exemption	Organizations involved in: manufacturing industry; scientific research and developments; road transportation of privileged categories of citizens on regular municipal and intermunicipal routes in the Nizhny Novgorod region.
Nizhny Novgorod Region	Movable property registered in 2016 and later	Complete tax exemption. The exemption does not apply to leased property.	Institutions created by the Nizhny Novgorod Region and municipalities of the Nizhny Novgorod Region and financed from the regional budget, the Territorial Fund for CHI of the Nizhny Novgorod Region and local budgets
Oryol Region	Movable property registered in 2013 and later	Complete tax exemption.	All organizations	Law of the Oryol region (post on the official website of the Council of People's Deputies)
Penza region	Movable property registered in 2013 and later
The Republic of Buryatia	Railway rolling stock produced in 2013 and later. The production date is determined by the technical passport	Full tax exemption
Ryazan Oblast	Movable property registered in 2013 and later	Reduced tax rate - 0.6 percent
Saint Petersburg	Movable property registered in 2013 and later, from the date of issue of which no more than 3 years have passed	Full tax exemption
Saratov region	Movable property classified as innovative high-performance equipment, from the date of issue of which no more than three years have passed	Complete tax exemption. The rate is applied until December 31, 2020 inclusive (Clause 3, Article 2 of the Law of the Saratov Region dated November 28, 2017 No. 112-ZSO)
	Other movable property registered in 2013 and later	The standard tax rate is 1.1 percent. The rate is applied until December 31, 2018 inclusive (Clause 2, Article 2 of the Law of the Saratov Region dated November 28, 2017 No. 112-ZSO)
Smolensk region	Movable property acquired in Smolensk region in the implementation of investment projects (contracts). The exemption does not apply to certain types Vehicle	Full tax exemption	Only investors and residents
Tula region	Movable property registered in 2013 and later	Reduced tax rate - 0.55 percent
Tyumen region	Movable property registered in 2013 and later	Reduced tax rate - 0.55 percent	All organizations

Property tax in 2017

Property tax in 2017 is paid on the residual value of fixed assets and on the cadastral value of real estate. We will deal with the objects of taxation and privileged property

What objects pay property tax in 2017

By general rule corporate property tax is paid on assets that are recorded in accounting as fixed assets. Movable property that has already been written off in accounting is not subject to tax. After all, the tax is paid on the average annual value of the property. And once it is written off, then the cost in accounting is zero.

Real estate may be taxed even if its value is fully written off in accounting. Provided that in the region where the property is located, the calculation of property tax based on the cadastral value has been introduced. We will tell you in detail about which objects pay tax in 2017 in this article.

Tax on movable property in 2017

Until the end of 2014, movable property was taxed only in one case - if the company registered it no later than December 31, 2012. Movable property, put on the balance sheet later, was not subject to taxation at all, and it was not necessary to pay property tax on it.

However, these rules have changed since January 1, 2015. Movable property that was accepted on the balance sheet of the company before January 1, 2013, as before, is taxed. Except in accordance with the Classification of fixed assets (subclause 8, clause 4, article 374 of the NKRF). This is a property with a maximum tenure of three years. For example, computers, servers, household equipment, etc.

Movable property from the third - tenth groups - cars, cameras, movie cameras, etc. - is still taxed if it is put on the balance sheet before 2013.

For objects recorded on January 1, 2013 and later, you do not need to pay tax, as before. With the exception of a few new cases - when the objects were transferred to the company after January 1, 2013 as a result of reorganization, liquidation or from related parties. From January 1, 2015, tax on such movable property is paid (clause 25 of article 381 of the NKRF). Legislators removed a loophole that allowed exemption from property tax on movable objects recorded before 2013.

Important!
From January 1, 2017, the regional authorities were allowed to limit the composition of property, which is subject to benefits under paragraphs 24 and 25 of Article 381 of the Tax Code of the Russian Federation. The limited lists themselves will be effective from 2018.

Consider the nuances if the asset was bought from an intermediary. Movable assets from the third - tenth depreciation groups, which the company bought through an intermediary and registered after January 1, 2013, are subject to benefits and are exempt from property tax. Even if the buyer and the commission agent are interdependent. The main thing is that the actual supplier should not be interdependent with the buyer. This was reported by officials from the Ministry of Finance of Russia in their letter dated March 30, 2015. No. 03-05-05-01 / 17304 .

Experts from the financial department explained their conclusion as follows. The commission agent takes into account the products purchased for the company off the balance sheet. The intermediary does not become the owner of this property, but only provides the customer with services for its acquisition. Therefore, the status of this commission agent in relation to the buyer does not matter. Another thing is if the buyer and seller are interdependent (one company is the sole founder of the other). Then, from 2015, you have to pay tax on movable property acquired through a commission agent.

Property tax on real estate in 2017

Property tax must be paid on all real estate items recorded on the balance sheet as fixed assets and profitable investments in tangible assets. In addition, there are cases when tax is calculated even if the property is not accounted for as fixed assets. For example, some regional laws provide that tax based on the cadastral value must be paid on residential premises that are listed on the company's balance sheet as goods.

From what month to pay property tax on real estate

An organization may acquire ownership of a building:

• usable;
• unsuitable for use (requires additional capital investments).

In both cases, the company must undergo state registration of ownership (Article 131 of the Civil Code of the Russian Federation, Article 4 of the Law of July 21, 1997 No. 122-FZ). However, the fact that the property has been registered does not affect the payment of tax. When calculating the average annual value of property, a new object is taken into account from the 1st day of the month following the one in which the fixed asset is accepted for accounting. This follows from paragraph 1 of Article 375 and paragraph 4 of Article 376 of the Tax Code of the Russian Federation. Fixed assets are accepted for accounting if they meet certain criteria (clause 4 PBU 6/01).

The buyer purchases the building in a usable condition (additional capital investments are not required). It is necessary to take into account such property when calculating the tax from the 1st day of the month following the one in which the building was actually received, the acceptance certificate was signed. Prior to state registration of property rights to real estate, it must be recorded on a separate sub-account to account 01 "Fixed assets". For example, you can create a sub-account "Fixed assets, the ownership of which is not registered." This follows from the provisions of paragraph 52 Guidelines, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

The company has built a property. Tax must be paid from the moment the property is registered. Indeed, it is necessary to charge property tax for any real estate that meets the criteria for fixed assets (clause 4 PBU 6/01).

If the construction of the real estate object is completed (a permit has been obtained to put it into operation), and the initial cost of the usable object has been formed, the property must be transferred to fixed assets and reflected on account 01 "Fixed assets" (account 03 "Profitable investments in material assets" ). At the same time, before the state registration of rights to real estate, they should be recorded on a separate sub-account. And it doesn't matter:

• the ownership of the object is registered or not;
• the object is put into operation or is not actually operated.

The buyer purchases a building that is unusable. It is necessary to include property in the calculation of the tax base if two conditions are met:

• the initial cost of the building (including the costs of bringing the object to a usable condition) is formed;
• the building was put into operation.

The legitimacy of this approach follows from the rules of accounting for fixed assets. This is confirmed by the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2011. No. 148 . The acquired real estate object is subject to property tax from the 1st day of the month following the one in which this object began to meet the criteria for a fixed asset (clause 4 PBU 6/01).

However, a building that is unsuitable for use and requires additional capital investments cannot be taken into account as a fixed asset (subparagraph “a”, paragraph 4 of PBU 6/01). This is due to the fact that after the work is completed, the value of the object will change. The organization must document the completion of capital works. For example, a contract for the performance construction works to bring the building to a usable condition.

After the capital investments are over, the initial cost of the building must be reflected on account 01 "Fixed assets". And from the 1st day of the next month, charge property tax on this object (clause 52 of the Methodological Instructions approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).

Arbitration courts recognize that the obligation to pay property tax does not depend on who exactly performs capital work in an unfinished building - the owner or the tenant. If such a building is leased on the condition that all the necessary capital work is performed by the tenant, then the owner will not be a payer of property tax. He has the right not to include this object in the calculation of the tax base until the tenant completes the reconstruction (completion, additional equipment) of the building. That is, until the initial cost of the fixed asset used as a profitable investment in material assets is formed. This conclusion contains the decision of the Federal Antimonopoly Service of the Volga District dated October 25, 2013 No. No. A55-15817 /2012 .

Example
Master Production Company LLC acquired a production building from Alfa LLC for 35,400,000 rubles. (including VAT - 5,400,000 rubles). The act of acceptance and transfer of the building was signed in February. In the same month, "Master" filed documents for state registration of property rights. At the same time, the company paid a state duty - 15,000 rubles. The registration certificate was received in May. At the same time, "Master" received an invoice from the seller and paid him for the transferred building.

In June, work began to bring the building to a usable condition. Construction and installation work was carried out by contract, their contractual cost amounted to 2,360,000 rubles. (including VAT - 360,000 rubles). In September, the building was put into operation. The accountant made the following entries in the accounting of the "Master".

In February:

DEBIT 08 CREDIT 60
- 30,000,000 rubles. (35,400,000 - 5,400,000) - costs for the purchase of a building are reflected;

DEBIT 19 CREDIT 60
- 5,400,000 rubles. - reflected input VAT;

DEBIT 68 sub-account "State duty" CREDIT 51
- 15,000 rubles. - state duty paid;

DEBIT 08 CREDIT 68 sub-account "State duty"
- 15,000 rubles. - the cost of the building has been increased by the amount of state duty.

DEBIT 60 CREDIT 51
- 35,400,000 rubles. - paid for the building;

- 5,400,000 rubles. - accepted for VAT deduction (based on the seller's invoice).

DEBIT 08 CREDIT 60
- 2,000,000 rubles. (2,360,000 - 360,000) - reflects the cost of contract work;

DEBIT 19 CREDIT 60
- 360,000 rubles. - Reflected VAT on contract work;

DEBIT 68 sub-account "Calculations for VAT" CREDIT 19
- 360,000 rubles. - Accepted for deduction of VAT on contract work.

In September:

DEBIT 01 CREDIT 08
- 32,015,000 rubles. (30,000,000 + 15,000 + 2,000,000) - the building was included in fixed assets.

Starting from October, "Master" includes the cost of the acquired building in the property tax base.

How to pay tax on territorially isolated real estate

A real estate object, the location of which does not coincide with the address of the balance holder, is considered to be geographically remote. It should be considered as a single isolated complex. The balance holder is the head office of the organization or a separate division with a separate balance sheet. The complex includes the property listed in the technical documentation for the facility, as well as additional equipment installed in the course of capital investments and inextricably linked with the facility (for example, elevators, built-in ventilation systems, communications, etc.).

Property that can be used without a real estate object is not included in a single isolated complex. These are computers, furniture, video surveillance equipment, etc. Such clarifications are contained in a letter from the Ministry of Finance of Russia dated September 23, 2008. No. 03-05-05-01 /57 .

Form the tax base for territorially remote real estate objects separately (clause 1 of article 376 of the NKRF). Determine the residual value of a territorially remote real estate object according to accounting data (clause 1, article 375 and clause 4, article 376 of the Tax Code of the Russian Federation).

If territorially remote real estate objects are located in different regions of Russia, pay the tax at the rate established in this subject of the Russian Federation (Article 385 of the NKRF). Charge property tax on real estate abroad at the rate applicable in the region where the balance holder is located (clause 3 of article 383 of the NKRF). When calculating the property tax on such objects, it is necessary to take into account interstate agreements (treaties) on the elimination of double taxation.

The tax that was paid under the legislation of another state can be taken into account when calculating the tax under Russian legislation. The amount of credited amounts should not exceed the amount of property tax in Russia. This is stated in paragraph 1 of Article 386.1 of the Tax Code of the Russian Federation.

To set off to the tax office at the location of the organization, you must submit:

• property tax declaration for the period in which the tax was paid outside of Russia;
• an application for an offset;
• a document confirming the payment of tax abroad, confirmed by the tax department of a foreign state.

Transfer the calculated amount of tax (advance payment) to the IFTS in which the territorially remote property is registered (Article 384 of the NKRF). The location of sea, river and aircraft is their port of registry (subclause 1, clause 5, article 83 of the NKRF, article 130 of the Civil Code of the Russian Federation).

Example
Alfa LLC is located in Moscow. The organization has a separate division in the city of Podolsk, Moscow Region. The division does not have a separate balance sheet. At the location of the unit, the organization has a real estate object (building). All property of Alfa is recorded on the balance sheet of the head office of the organization. For a geographically remote property, the accountant of the organization calculated the base and the amount of tax separately.

Data on the residual value of Alfa's fixed assets we have given in the table:

The average cost of real estate in the city of Podolsk for the first quarter was:

(5,000,000 rubles + 4,950,000 rubles + 4,900,000 rubles + 4,850,000 rubles): 4 = 4,925,000 rubles.

The amount of the advance payment for the first quarter is equal to:

RUB 4,925,000 × 2.2%: 4 = 27,088 rubles.

Advance payment for property tax in the amount of 27,088 rubles. transferred to the tax office of Podolsk at the place of registration of real estate (buildings).
The average cost of Alfa's property, with the exception of the building in Podolsk, for the first quarter was:

(2,000,000 rubles + 1,950,000 rubles + 1,900,000 rubles + 1,850,000 rubles): 4 = 1,925,000 rubles.

The amount of the advance payment for the 1st quarter was:

RUB 1,925,000 × 2.2%: 4 = 10,588 rubles.

Advance payment for property tax in the amount of 10,588 rubles. was transferred to the Moscow Tax Inspectorate at the place where Alfa was registered for tax purposes.

In order to fulfill the obligation to pay tax, the organization will have to register for tax on its own initiative. The obligation to transfer property tax (advance payment) and submit tax returns arises after the expiration of the period in which the territorially remote real estate object was accepted on the balance sheet of the organization. The procedure for actions in cases where the obligation to pay tax has arisen, and the organization has not received documents on tax registration at the location of the property, is not established by law.

Regardless of registration, if there is an object of taxation, the organization must calculate the amount of property tax (advance payment), transfer it to the budget and submit tax returns. This conclusion follows from Articles,, Clause 1 of Article 374, Clause 1 of Article 386 of the Tax Code of the Russian Federation and is confirmed by arbitration practice (see, for example, Resolution of the Federal Antimonopoly Service of the North-Western District dated June 18, 2010 No. A42-8835 / 2009).

However, the organization will not be able to technically fulfill these obligations: without registration documents, it will not have the data necessary to fill out a payment order for tax transfer and prepare reports (for example, a checkpoint). To solve this problem, representatives of the tax service recommend contacting the inspectorate at the location of a territorially remote real estate object with an application for tax registration (letter of the Federal Tax Service of Russia dated September 6, 2013 No. BS-4-11 / 16221). In the application, indicate: the organization does not have information about the receipt of information on the registration of the right to real estate by the inspection.

Copies of the certificate of tax registration at the location of the organization, the contract for the sale of the object, the act of acceptance and transfer, the certificate of registration of ownership (if any) or a document confirming the transfer of documents for state registration should be attached to the application.

Make an application according to our sample.

Based on the submitted application, the tax inspectorate will open a personal account for the organization, assign a checkpoint with a value of 41 and inform the organization about this.

Tax on property under a leasing agreement

The procedure for paying tax on leased items depends on the type of property. Real estate tax, for which the base is the cadastral value, is paid by property owners, lessors (subparagraph 3, paragraph 12, article 378.2 of the NKRF). The tax from other objects is calculated and paid by the one on whose balance they are recorded (clause 1 of article 374 of the NKRF).

Suppose property is not recognized as an object of taxation or on it. Then the tax does not have to be paid to either the lessor or the lessee.

During the entire term of the lease agreement, the ownership of the property remains with the lessor (clause 1, article 11 of the Law of October 29, 1998 No. 164-FZ). must be provided for in the contract. Two options are possible:

• leased items are recorded on the balance sheet of the lessor;
• leased items are recorded on the lessee's balance sheet.

Property on the balance sheet of the lessor. If the leased property is taken into account on the balance sheet by the lessor, then he reflects it on account 03 “Profitable investments in material assets”. The lessee takes them into account for the balance on account 001 "Leased fixed assets". In such conditions, the lessor pays property tax (clause 1, article 374 of the NKRF).

Example
In January 2017, Alfa LLC (lessor), located in Moscow, purchased a building for leasing for RUB 5,900,000. (including VAT - 900,000 rubles). The building is not included in the list of objects for which the tax base for property tax is the cadastral value.

In February 2017, Alfa transferred the building to Master Production Company LLC (lessee). The term of the leasing agreement is 4 years (48 months). Term beneficial use buildings - 15 years (180 months).

Under the terms of the agreement, the leased property is accounted for on the balance sheet by the lessor. Alfa calculates depreciation for leased items linear way.

To account for the operation of transferring property to leasing, the accountant uses sub-accounts opened for account 03 - “Property transferred to leasing”, “Property intended to be transferred to leasing”.

The following entries were made in Alpha's accounting.

January 2017:

DEBIT 60 CREDIT 51

DEBIT 08 CREDIT 60

DEBIT 19 CREDIT 60
- 900,000 rubles. - input VAT included ;

DEBIT 68 sub-account "Calculations for VAT" CREDIT 19
- 900,000 rubles. - accepted for VAT deduction.

February 2017:

- 5,000,000 rubles. - the acquired equipment was leased.

Starting from February, Alfa calculates depreciation on the subject of leasing on a monthly basis:

DEBIT 20 CREDIT 02
- 27,778 rubles. (5,000,000 rubles: 180 months) - depreciation was charged on the building leased.

• on January 1 - 0 rubles;
• on February 1 - 5,000,000 rubles;

(0 rub. 5,000,000 rub. + 4,972,222 rub. + 4,944,444 rub.): 4 = 3,729,167 rub.

Property on the balance sheet of the lessee. If the leased property is taken into account on the balance sheet by the lessee, then he uses account 01 “Fixed assets”. The lessor takes into account the transferred property for the balance on account 011 "Fixed assets leased out". Therefore, the lessee pays property tax (clause 1, article 374 of the NKRF).

An exception to this rule is real estate, for which the tax base for property tax is the cadastral value. The taxpayer for such objects is always their owners, in particular lessors. This follows from the provisions of subparagraph 3 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

Example
In January 2012, Alfa LLC (the lessor) acquired production equipment for leasing. In the same month, Alfa transferred the equipment to Master Production Company LLC (the lessee), located in Moscow.

The term of the leasing agreement is five years (60 months). The value of the property received under the contract is 1,000,000 rubles. (without VAT). The equipment belongs to the seventh depreciation group. Useful life - 15 years (180 months).

Under the terms of the agreement, the leased property is accounted for on the balance sheet of the lessee. Alfa accrues depreciation on leased items using the straight-line method.

- 1,000,000 rubles - accounting for equipment as part of fixed assets.

Monthly, starting from February, the "Master" calculates depreciation on the subject of leasing:

To calculate the property tax, the residual value of the leased asset in the first quarter is:

• on January 1 - 0 rubles;
• on February 1 - 1,000,000 rubles;
• for March 1 - 994,444 rubles. (1,000,000 - 5556);
• for April 1 - 988,888 rubles. (994 444 - 5556).

(0 rub. + 1,000,000 rub. + 994,444 rub. + 988,888 rub.): 4 = 745,833 rub.

The amount of the advance payment on property tax for the 1st quarter (in terms of the subject of leasing) is equal to:

RUB 745,833 × 2.2%: 4 = 4102 rubles.

A movable fixed asset that was leased back after January 1, 2013 is not taxable. But only under one condition: if the lessor and the lessee are not interdependent persons. If this condition is not met, property tax must be paid for the leased asset.

Under a leaseback, the property is redeemed by the lessor from the owner for subsequent transfer to him for temporary use and possession for a fee. The parties may agree on which of them takes into account the subject of leasing on their balance sheet. At the same time, even if the lessee is the balance holder, the lessor will remain the owner of the property during the entire term of the contract. This follows from the articles, and the Law of October 29, 1998 No. 164-FZ.

You need to pay property tax on movable property, which is listed on the balance sheet as part of the organization's fixed assets. Movable property is exempt from taxation if:

• refers to the first or second depreciation group (according to the Classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1);
• accepted for accounting after December 31, 2012 (except for movable property received as a result of reorganization, liquidation, transfer between related parties).

As a general rule, under a leaseback, movable property included in fixed assets from January 1, 2013 is not subject to property tax. The fact that the property was previously owned by the lessee does not matter.

However, often the participants in leaseback operations are related parties. In these cases general rule does not apply. From January 1, 2015, movable property - objects of leasing - becomes an object of taxation. Provided that the object does not belong to the first or second depreciation group. The exemption provided for by paragraph 25 of Article 381 of the Tax Code of the Russian Federation does not apply to leasing (letter of the Ministry of Finance of Russia dated January 23, 2015 No. 03-05-05-01 / 1714). And in this case, the lessee will have to pay tax on property, which is recorded on its balance sheet starting from January 1, 2015.

Example
In January 2013, Alfa LLC (the lessor) purchased production equipment from Master LLC for leasing. In the same month, Alpha leased the purchased equipment to Master. "Alpha" and "Master" are interdependent persons.

The term of the lease agreement is five years (60 months). The value of the property received under the contract is 1,000,000 rubles. (without VAT). The equipment belongs to the seventh depreciation group. Upon receipt of the equipment, Master's accountant set a new useful life of 15 years (180 months).

Under the terms of the agreement, the leased property is accounted for on the balance sheet of the lessee. For leased items, Master calculates depreciation using the straight-line method.

The following entries were made in the Master's account:

DEBIT 08 sub-account "Property received on lease" CREDIT 76 sub-account "Value of the subject of leasing"
- 1,000,000 rubles - received equipment on lease;

DEBIT 01 sub-account "Fixed assets received on lease" CREDIT 08 sub-account "Property received on lease"
- 1,000,000 rubles - hardware included in the OS is taken into account.

Starting from February, "Master" calculates depreciation on the subject of leasing on a monthly basis:

DEBIT 76 sub-account "Value of the subject of leasing" CREDIT 02 sub-account "Depreciation of leasing property"
- 5556 rubles. (1,000,000 rubles: 180 months) - depreciation was charged on equipment received on lease.

Since the lessor and the lessee are interdependent persons, on January 1, 2015, the "Master" includes the subject of leasing in the calculation of the tax base for property tax.

• for January 1 - 872,212 rubles. (1,000,000 rubles - 5556 rubles × 23 months);
• for February 1 - 866,656 rubles. (872 212 - 5556);
• for March 1 - 861,100 rubles. (866 656 - 5556);
• for April 1 - 855,544 rubles. (861 100 - 5556).

The average cost of a leased asset for calculating property tax for the first quarter is:

(872,212 rubles + 866,656 rubles + 861,100 rubles + 855,544 rubles): 4 = 863,878 rubles.

The amount of the advance payment on property tax for the 1st quarter (in terms of the subject of leasing) is equal to:

RUB 863,878 × 2.2%: 4 = 4751 rubles.

Alfa does not take into account equipment leased when calculating property tax.

Return of leased property. At the end of the term of the leasing agreement (in case of its early termination), the property tax must be paid by the party that becomes the owner of the leased asset. It can be both the lessor and the lessee.

Upon return, the residual value of the property is reflected with the lessor on account 03. If, after the return, the object continues to be used as part of fixed assets, property tax must be paid on it in the general manner.

If the lessee returns the leased property with the fully repaid value, the lessor receives it at a conditional assessment of 1 rub. This follows from the provisions of paragraph 7 of the Instructions approved by Order of the Ministry of Finance of Russia dated February 17, 1997 No. 15 and letter of the Ministry of Finance of Russia dated February 20, 2012 No. 03-05-05-01 / 11.

Example
In January, Alfa LLC (the lessor), located in Moscow, purchased a non-residential building for leasing for RUB 5,900,000. (including VAT - 900,000 rubles). The building is not included in the list of objects for which property tax is charged based on the cadastral value.

In February, Alpha handed over the building to Master Production Company LLC (lessee). The term of the lease agreement is six years (72 months). Under the terms of the agreement, the leased property is accounted for on the balance sheet of the lessor. Alfa accrues depreciation on leased items using the straight-line method. The useful life of the building is 15 years (180 months).

In March, at the initiative of the lessor, the contract was terminated and the returned Alfa building began to be used in its activities.

To account for the operation of transferring property to leasing, the accountant uses sub-accounts opened for account 03 - “Property transferred to leasing”, “Property intended to be transferred to leasing”. The Alpha accountant made the following entries in the accounting.

In January:

DEBIT 60 CREDIT 51
- 5,900,000 rubles. - the supplier's invoice is paid;

DEBIT 08 CREDIT 60
- 5,000,000 rubles. - reflected the cost of acquiring the building;

DEBIT 19 CREDIT 60
- 900,000 rubles. - input VAT is taken into account;

DEBIT 03 sub-account "Property intended for leasing" CREDIT 08
- 5,000,000 rubles. - a fixed asset intended for leasing is accepted for accounting;

DEBIT 68 sub-account "Calculations for VAT" CREDIT 19
- 900,000 rubles. - Accepted for deduction of VAT on credited and paid property.

In February:

DEBIT 03 sub-account "Property leased" CREDIT 03 sub-account "Property intended for lease"
- 5,000,000 rubles. - the acquired building was leased.

Since February, Alfa has been accruing depreciation on the subject of leasing:

DEBIT 20 CREDIT 02
- 27,778 rubles. (5,000,000 rubles: 180 months) - depreciation was charged on the leased building.

The return of the building is reflected in the following posting:

DEBIT 01 CREDIT 03 sub-account "Property leased"
- 5,000,000 rubles. - the building was transferred to fixed assets intended for use in own activities.

To calculate the property tax, the residual value of the building in the first quarter is:

• on January 1 - 0 rubles;
• on February 1 - 000,000 rubles;
• for March 1 - 4,972,222 rubles. (5,000,000 - 27,778);
• for April 1 - 4,944,444 rubles. (4 972 222 - 27 778).

The average annual cost of the leased asset for calculating the property tax for the 1st quarter is:

(0 rub. + 5,000,000 rub. + 4,972,222 rub. + 4,944,444 rub.): 4 = 3,729,167 rub.

The amount of the advance payment on property tax for the 1st quarter (in terms of the subject of leasing) is equal to:

RUB 3,729,167 × 2.2%: 4 = 20,510 rubles.

"Master" does not take into account the building received on lease when calculating the property tax.

Purchase of leased property. Only those objects of movable property that were accepted on the balance sheet as fixed assets from January 1, 2013 are exempt from tax (clause 25 of article 381 of the NKRF). The repurchased object of leasing is not an exception to this rule.

It is necessary to determine the date when the object of leasing is registered as an object of fixed assets on the basis of the act of acceptance and transfer drawn up when the property was transferred to the balance of the lessee. If this happened before January 1, 2013, then the tax must be charged. If the lessee included the object of leasing into fixed assets after December 31, 2012, then this property is exempt from taxation. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated January 10, 2013 No. 03-05-05-01 / 01, dated December 24, 2012 No. 03-05-05-01 / 79.

After the repurchase, the leased asset continues to be recorded on account 01. Thus, the composition of the objects of property taxation for the lessee does not change.

If the lessor and the lessee are interdependent persons, property tax must be paid even if the leased asset is registered after December 31, 2012. In this case, for movable property registered after December 31, 2012, tax must be paid from January 1, 2015. The tax must be paid by the balance holder of the leased property. The exception is property that belongs to the first or second depreciation group - it is not necessary to pay property tax on it.

Example
In January 2014, Alfa LLC (the lessor) acquired production equipment worth RUB 5,000,000 for leasing. (without VAT.). In the same month, Alfa transferred the equipment to Master Production Company LLC (the lessee), located in Moscow. "Alpha" and "Master" are interdependent persons.

The term of the leasing agreement is 10 years (120 months). The equipment belongs to the seventh depreciation group. Useful life - 15 years (180 months). Under the terms of the agreement, the leased property is accounted for on the balance sheet of the lessee. For leased items, Master calculates depreciation using the straight-line method. Monthly depreciation amount - 27,777 rubles. (5,000,000 rubles: 180 months).

The total amount of leasing payments for the entire leasing period is 7,500,000 rubles. The distribution of payments by types of expenses is as follows:

The redemption value paid at the end of the contract is 1,500,000 rubles;

The cost of using the property (financial lease) is 6,000,000 rubles.

The amount of the monthly lease payment for the use of property according to the schedule is 50,000 rubles. (6,000,000 rubles: 120 months).

In the agreement, the parties agreed that leasing payments begin to accrue from the month following the month the equipment was handed over to Master. The property is transferred to the balance of the lessee.

Upon receipt of the equipment, the accountant of the "Master" made the following entries in the accounting:

DEBIT 08 sub-account "Property received on lease" CREDIT 76 sub-account "Value of the subject of leasing"
- 5,000,000 rubles. - received equipment on lease;

DEBIT 01 sub-account "Fixed assets received on lease" CREDIT 08 sub-account "Property received on lease"
- 5,000,000 rubles. - accounting for equipment as part of fixed assets.

Starting from February 2014, Master calculates depreciation on the subject of leasing on a monthly basis:

DEBIT 76 sub-account "Value of the subject of leasing" CREDIT 02 sub-account "Depreciation of leasing property"
- 27,777 rubles. (5,000,000 rubles: 180 months) - depreciation was charged on equipment received on lease;

DEBIT 20 CREDIT 60 sub-account "Payments for the use of the subject of leasing"
- 50,000 rubles. - the leasing payment for the use of equipment has been accrued;

DEBIT 60 sub-account "Payments for the use of the subject of leasing" CREDIT 51
- 50,000 rubles. - transferred lease payment.

Since Alfa and Master are interdependent persons, from January 1, 2015 Master includes the subject of leasing in the calculation of the tax base for property tax.

To calculate the property tax, the residual value of the leased asset in the 1st quarter of 2015 is:

• for January 1 - 4,694,453 rubles. (5,000,000 rubles - 27,777 rubles? 11 months);
• for February 1 - 4,666,676 rubles. (4 694 453 - 27 777);
• for September 1 - 4,638,899 rubles. (4 666 676 - 27 777);
• for April 1 - 4,611,122 rubles. (4 638 899 - 27 777).

The average cost of a leased asset for calculating property tax for the 1st quarter of 2015 is:

(4,694,453 rubles + 4,666,676 rubles + 4,638,899 rubles + 4,611,122 rubles): 4 = 4,652,787 rubles.

In the same way, the Master's accountant calculates the tax in the following periods.

In January 2024 (at the end of the lease agreement), Master will buy the equipment at the residual value. The accountant of the "Master" made the following entries in the accounting:

DEBIT 02 sub-account "Depreciation of leased property" CREDIT 01 sub-account "Fixed assets received on lease"
- 3 333 240 rubles. (27,777 rubles × 120 months) - accrued depreciation of the leased asset was written off at the end of the contract;

DEBIT 76 sub-account "Value of the subject of leasing" CREDIT 01 sub-account "Fixed assets received on lease"
- 1 666 760 rubles. (5,000,000 – 3,333,240) - leased property was derecognised at residual value;

DEBIT 08 CREDIT 60 sub-account "Calculations for the repurchase of the leased asset"
- 1,500,000 rubles. - reflected the purchase of equipment;

DEBIT 60 sub-account "Settlements for the repurchase of the subject of leasing" CREDIT 51
- 1,500,000 rubles. - the redemption value of the property was transferred to the lessor;

DEBIT 01 CREDIT 08
- 1,500,000 rubles. - purchased equipment is accepted for accounting.

From the next month after the equipment was registered, the accountant began to calculate depreciation. The amount of monthly depreciation is 25,000 rubles. (1,500,000 rubles: 60 months).

To calculate the property tax, the residual value of the leased asset in the first quarter of 2024 will be:

• for January 1 - 1,694,537 rubles. (5,000,000 rubles - 27,777 rubles? 119 months);
• on February 1 - 1,500,000 rubles;
• for March 1 - 1,475,000 rubles. (1,500,000 rubles - 25,000 rubles);
• for April 1 - 1,450,000 rubles. (1,475,000 rubles - 25,000 rubles).

The average cost of a leased asset for calculating property tax for the 1st quarter of 2024 is:

(1,694,537 rubles + 1,500,000 rubles + 1,475,000 rubles + 1,450,000 rubles): 4 = 1,529,884 rubles.

In the same way, the Master's accountant will calculate the tax in the following periods.

Differences between movable and immovable property

The calculation of corporate property tax depends on whether the asset is movable property. In practice, there may be a problem with whether to classify property as movable assets or real estate. Let's consider this question in more detail.

In some cases, OKOF will help determine the type of property:

• until 2017 - approved by the Decree of the State Standard of Russia dated December 26, 1994 No. 359;
• since 2017 - OK 013–2014.

Which objects are real estate, and which are not, is spelled out in article 130 of the Civil Code of the Russian Federation. However, in practice, questions arise, the answers to which, alas, the code does not provide. Let's say you purchased and installed fire alarms in your office space this year. Should I pay tax on their value? Let's just say that it's not necessary. Such installations, according to officials, are movable property.

Real estate accurately includes those objects that are registered in the state cadastre. Entries in the real estate cadastre are made in Rosreestr. It also registers the ownership of real estate. Accordingly, a certificate of such a right will unequivocally confirm that the building is considered real estate.

Entering information into such a cadastre without fail for each object began only from the beginning of 2013. Therefore, it is possible that part of the real estate (some small buildings), which has long been owned by your company, is not yet recorded anywhere. Even if some of the objects is not yet in the register, this is not a reason to exempt buildings and structures from property tax. Of course, provided that in all respects such property meets at least the requirements of paragraph 4 of PBU 6/01. That is, you took it into account as a fixed asset (letter of the Ministry of Finance of Russia dated February 25, 2013 No. 03-05-05-01 / 5317).

The components of one fixed asset with different useful lives can be accounted for separately (clause 6 PBU 6/01). Then is it possible to recognize as separate (movable) objects the elevator, plumbing, heating and others engineering systems buildings to avoid paying tax? Officials believe that no matter how you consider such structures, it is all part of the property. Which means you have to pay taxes. About this - letter of the Ministry of Finance of Russia dated October 16, 2012 No. 07-02-06 / 247.

Communications in the premises is a sign of real estate. This decision was the result of a dispute, the details of which are described in the decision of the Federal Antimonopoly Service of the West Siberian District dated February 25, 2011 No. section No. A27-24716 /2009.

Objects erected on a special territory. Here is another sign by which an object can be attributed to real estate: this is the purpose of the site on which it is located. Did you erect the building on the territory allocated specifically for the construction of real estate, and also received permission for this? Then the object is most likely recognized as immovable. At least even in court, this approach is confirmed (decision of the Third Arbitration Court of Appeal dated August 20, 2012, case No. A74-3839 / 2011).

Anything that does not meet the criteria of real estate is considered movable property by default. This rule is enshrined in paragraph 2 of Article 130 of the Civil Code of the Russian Federation. Of course, in ambiguous situations, it is more profitable for you to recognize the object as movable. Especially if it was registered in 2013. Such property is not taxed, and it is not necessary to show it in the reporting (letter of the Federal Tax Service of Russia dated February 12, 2013 No. BS-4-11 / 2301).

What property can be considered movable, and what can be attributed to real estate

Type of property	Base
Must be considered as part of the property
Elevators and escalators	Letters of the Ministry of Finance of Russia dated April 11, 2013 No. 03-05-05-01 / 11960, dated October 16, 2012 No. 07-02-06 / 247
Integrated ventilation systems
Communications (heating, sewerage, water supply systems)
Power grids
Garbage chutes
Can be treated as movable property
ATMs and payment terminals	Letter of the Ministry of Finance of Russia dated April 11, 2013 No. 03-05-05-01 / 11960
Security and fire alarms
Air conditioners
Advertising structures
Video surveillance systems	Letter from the Ministry of Finance of Russia dated October 16, 2012 No. 07-02-06 /247
Furniture and computer equipment

Objects, the dismantling of which will not require repair

ATMs and payment terminals, advertising structures, security and fire alarms - all this is movable property. This is exactly what representatives of the Ministry of Finance of Russia think, as they reported in their letter dated April 11, 2013. No. 03-05-05-01 / 11960 . After all, such objects can be dismantled without any unpleasant consequences - the main tool itself will not suffer from this, it can be safely used further.

For the same reason, officials allow not to pay tax on the cost of external air conditioners registered after January 1, 2013. That is, it is necessary to include in the base that air conditioner that can work even after it is dismantled.

Prefabricated rooms

If you have a structure on your balance sheet, which, if desired, can be disassembled into parts and then reinstalled, then your company is the owner of movable property. These are the so-called modular structures. These include pavilions, malls, change houses and other mobile collapsible objects. In any case, kiosks, sheds (clause 10, article 1 of the Town Planning Code of the Russian Federation).

Another thing is that tax inspectors are ambivalent about similar designs. As shows arbitrage practice, many local auditors are convinced that we are talking about real estate. And that means you have to pay property taxes. Therefore, in order to accurately avoid misunderstandings, it is better to find out the position of your inspector regarding the disputed object.

If you are ready to go to court, then you can not pay tax (unless, of course, we are talking about structures that were credited this year). The chances of defending your approach in court are high. Evidence of this is the decision of the Federal Antimonopoly Service of the Moscow District dated August 21, 2012 No. section No. A40-132980 / 11-116-357.

Sewerage, water supply, ventilation networks

Pay extra tax on book value systems are not needed (letter of the Ministry of Finance of Russia dated March 4, 2014 No. 03-05-05-01 / 9272).

But sometimes air conditioners, video surveillance systems, security and fire alarm are separate inventory items, not part of the building. This is possible if the equipment or network can be dismantled and moved to another location. Such objects will be movable, exempt from tax. This approach was announced by the financial department in letters dated October 4, 2013. No. 03-05-05-01 /41301 and dated April 11, 2013 No. 03-05-05-01 / 11960 .

Foundation equipment

Some production equipment requires special fastening and is installed on the foundation. It turns out that it is impossible to move it without damage. But still it can be dismantled, moved and re-commissioned. If so, then the equipment on the foundation is considered movable and is exempt from tax (letter of the Ministry of Finance of Russia dated February 25, 2013 No. 03-05-05-01 / 5288).

The taxation of the very foundation under the equipment depends on whether it is part of the building or not. If the foundation is specified in project documentation and in technical accounting papers as part of the structure, then include the costs of its creation in the initial cost of real estate. In other cases, foundation costs increase the initial cost of the equipment, are included in movable property and are not taxed.

Improvement items

A lot of controversy is related to the asphalt or concrete surface of the site. It is difficult to call a section of a road or a parking lot an independent object of real estate. Rather, it is an element of landscaping. The value of such property is not subject to property tax. But, if suddenly the controllers begin to insist that the hard surface is real estate, you can prove the opposite in court. They will support the company there (FAS resolutions

1. Organizations on DOS(including separate subdivisions with a separate balance sheet), which have fixed assets on their balance sheet that are recognized as an object of taxation for property tax.

2. Organizations on the simplified tax system and UTII, owning .

3. Organizations on ESHN for some property.

Corporate property tax: real estate

This tax applies to all real estate, except land plots and other objects of nature management (clause 1, clause 1, clause 4, article 374 of the Tax Code of the Russian Federation).

Moreover, real estate taxation has its own peculiarities. So, organizations on DOS must pay property tax in relation to:

• real estate listed on the balance sheet as fixed assets;
• residential real estate that is not accounted for according to accounting data as fixed assets.

Organizations on the simplified tax system and UTII pay tax (clause 1 of article 378.2 of the Tax Code of the Russian Federation) if they own:

• , For example, shopping malls or rooms in them. A complete list of such real estate is given in paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation;
• residential real estate, which is not accounted for on the balance sheet according to accounting data as a fixed asset.

Organizations on the Unified Agricultural Tax pay tax on property that is not used in the production of agricultural products, primary and subsequent (industrial) processing and sale of these products, as well as in the provision of services by agricultural producers (clause 3 of article 346.1 of the Tax Code of the Russian Federation).

Corporate property tax: movable property

The tax on movable property has not been paid since 01/01/2019 (Federal Law of 08/03/2018 No. 302-FZ).

Corporate property tax: tax base

As a general rule, the tax base is the average annual value of the property, but in relation to the tax is calculated based on its cadastral value (Art. 375, 378.2 of the Tax Code of the Russian Federation).

Property tax of legal entities: reporting periods

Reporting periods for property tax depend on the tax base (clause 2, article 379 of the Tax Code of the Russian Federation):

By the way, regional authorities may not establish reporting periods (clause 3, article 379 of the Tax Code of the Russian Federation).

Tax period for property tax

Taxable period for the property tax of organizations is the same for all (regardless of the value of the property, on the basis of which the tax is calculated) and is equal to a calendar year (clause 1, article 379 of the Tax Code of the Russian Federation).

Corporate property tax rate

Regional authorities have the right to set the property tax rate themselves, but its amount cannot exceed the rate established by the Tax Code (clause 1, article 380 of the Tax Code of the Russian Federation). This rate is generally 2.2%.

At the same time, it is allowed to establish differentiated tax rates depending on the categories of taxpayers or property recognized as an object of taxation (clause 2, article 380 of the Tax Code of the Russian Federation).

If the regional authorities have not set their own corporate property tax rates, then the tax is calculated based on the rates specified in the Tax Code of the Russian Federation (clause 4, article 380 of the Tax Code of the Russian Federation).

Calculation of corporate property tax

The tax calculation based on the average annual value of the property differs from the tax calculation based on the cadastral value.

And here it is important to note that when calculating the tax based on the average annual value, it is not necessary to take into account real estate, the tax in respect of which is calculated based on the cadastral value.

Calculation of advance payments and tax based on the average annual value of the property

To calculate the advance, you will need to determine the average value of the property (clause 4 of article 376 of the Tax Code of the Russian Federation):

Having determined the average value of the property, you can calculate the amount of the advance payment (clause 4 of article 382 of the Tax Code of the Russian Federation):

To calculate the annual tax amount, you need to determine the average annual value of the property:

The tax calculation looks like this:

At the end of the year, you need to pay extra to the budget by the amount calculated according to the formula:

Calculation of advance payments and tax based on the cadastral value of the property

To understand how much advance payment you need to pay to the budget, you need to make the following calculation (clause 12, article 378.2 of the Tax Code of the Russian Federation):

The annual tax amount is determined by the following formula:

And the amount of tax payable at the end of the year is calculated as follows:

Deadline for paying corporate property tax

The deadline for paying property tax is established by the laws of the constituent entities of the Russian Federation (clause 1, article 383 of the Tax Code of the Russian Federation).

For example, owners of Moscow property must pay tax at the end of the year no later than March 30 of the year following the reporting year (clause 1, article 3 of the Law of the City of Moscow dated 05.11.2003 N 64). And the deadline for payment for payers of property tax in the Republic of Tatarstan is April 5 of the year following the reporting year (part 3, article 4 of the Law of the Republic of Tajikistan dated November 28, 2003 No. 49-ZRT).

Deadline for payment of advance property tax payments

The deadlines for the payment of advance payments, as well as the deadline for paying taxes, are set by the regional authorities. And, accordingly, in different regions, these terms may be different.

Submission of reporting on corporate property tax

Payers of property tax must submit reports on this tax in the following terms:

Type of reporting	When it appears	Submission deadline
Calculation of the advance payment for property tax (Appendix No. 4 to the Order of the Federal Tax Service of March 31, 2017 No. ММВ-7-21/271@)	According to the results of the reporting periods	Not later than the 30th day of the month following the reporting period (clause 2, article 386 of the Tax Code of the Russian Federation)
Declaration (Appendix No. 1 to the Order of the Federal Tax Service of March 31, 2017 No. ММВ-7-21/271@)	At the end of the year	Not later than March 30 of the year following the reporting year (clause 3 of article 386 of the Tax Code of the Russian Federation)

If reporting periods are not established in your region, then, accordingly, you only need to submit a declaration at the end of the year to the Federal Tax Service Inspectorate.

It is not necessary to submit a calculation and a declaration if the organization does not have taxable property.

The nuances of payment and reporting

Organizations must pay advances/tax at the location of the property:

Property Location	Where is the tax paid?
The property is located at the location of the organization (clauses 3, 6 of article 383 of the Tax Code of the Russian Federation)	In the IFTS, where the organization is registered
The property is located at the location of a separate subdivision with a separate balance sheet (Article 384 of the Tax Code of the Russian Federation)	In the IFTS, where the EP is registered
Real estate is located outside the location of the organization and the EP (Article 385 of the Tax Code of the Russian Federation)	In the IFTS serving the territory where the property is located

The same procedure applies to reporting on property tax (clause 1, article 386 of the Tax Code of the Russian Federation).

If the organization owned the property for less than a year

If taxable property was registered not from the beginning of the reporting year or retired during the year, then this fact will not affect the formula for calculating advances/tax based on the average annual value of the property.

If we are talking about property, the tax in respect of which is calculated based on the cadastral value, then advances / tax are calculated taking into account the ownership ratio (clause 5, article 382 of the Tax Code of the Russian Federation). This coefficient is determined by the following formula:

When calculating the number of full months of ownership, you need to consider that:

• if the ownership of cadastral real estate arose before the 15th day of a particular month inclusive, then this month is taken as a full month. If the right to real estate arose after the 15th day of the month, then this month is not taken into account;
• if the ownership of cadastral real estate is terminated after the 15th day of the month, then this month is included in the calculation of the coefficient as a full month. If the right is terminated before the 15th day of the month inclusive, then such a month does not need to be taken into account.

22.09.2016

Corporate property tax is paid by firms that have property related to the objects of taxation. For Russian organizations, these are movable and immovable assets, which they take into account on the balance sheet as fixed assets, in the manner established for accounting. The objects of taxation also include objects transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement. But rented property is not included in their number.

From a letter to the editor

We rent a warehouse where several machines are located. We use these machines in the manufacture of products that we subsequently sell. These machines are not our property, we do not have them on our balance sheet, but our lessor claims that we must pay property tax for these machines, since we are the ones who use them. Is it so?

Expert opinion

In this case, you, as a tenant, do not have to pay tax on the property when renting it.
This is the responsibility of the lessor, since the disputed property is taken into account on its balance sheet.
This point of view is also confirmed by the Ministry of Finance of Russia (letter dated May 26, 2016 No.
№ 03-05-05-01/30390).

Corporate property tax is paid by firms that have property related to the objects of taxation. For Russian organizations, these are movable and immovable assets, which are accounted for on the balance sheet as fixed assets in the manner established for accounting. This property also includes objects transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement.

The object is classified as fixed assets if the following conditions are met simultaneously:

• it is intended for use in the production of products, in the performance of work or the provision of services, for management needs or for provision for a fee for temporary possession and use or for temporary use;
• it is intended for long-term use (over 12 months) or a normal production cycle in excess of 12 months;
• it is not for sale;
• it is able to bring economic benefits (income) to the organization in the future.

From the leased property accounted for by the lessee on the off-balance account 001 "Leased Fixed Assets", the lessee does not have to pay property tax.
This must be done by the lessor, since the leased property is accounted for as fixed assets on its balance sheet.

Practical encyclopedia of an accountant All the changes of 2019 have already been made to the berator by experts. In response to any question, you have everything you need: an exact algorithm of actions, relevant examples from real accounting practice, postings and samples of filling out documents.

There is no longer any exemption for movable property in the code. All companies now pay personal property tax from 2018. Property will be taxed at a rate of 1.1%. The tax itself is not an innovation, but before the amendments it was paid in a preferential regime. This benefit has been abolished since 2018.

Tax on movable property of legal entities in 2018: in which regions you need to pay tax

Now the tax exemption will be considered by the regional authorities. If the subject of the Russian Federation adopted the law without amendments, then from 2018 all movable property in the company will be taxed. The maximum allowable tax rate is 1.1%. Not higher than this level, the rest is at the discretion of the region.

Who pays the tax?

The tax is paid by all legal entities that are on OSNO. Organizations on the simplified tax system and UTII have not paid, and will not pay it. This division is justified by the fact that the latter already pay real estate tax at the cadastral value. So, they decided not to burden them with a tax on movable property.

Tax on movable property from 2018 in Moscow

From 2018, the tax on movable property in Moscow will be subject to amendments, that is, the benefits will remain the same. The same applies to the Nizhny Novgorod region. In September 2017, both regions adopted a law on the application of benefits in the territory of a constituent entity of the Russian Federation.

Payment due date

The deadlines for the payment of advance payments and the tax on movable property are set by the regional authorities. Accordingly, in different regions, such terms may vary.

Table 1. Regions with established tax exemption*

Region	Companies	Property	Base
Vologda Region	Those who invest in fixed assets while complying with the requirements of the regional property tax law		Law of the Vologda Oblast dated December 28, 2017 No. 4269-OZ
Ivanovo region	All	Registered in 2013 and later	Law of the Ivanovo region dated December 11, 2017 No. 94-OZ
Kaliningrad region	Which carry out the activities listed in paragraph 10 of Article 4 of the Law of the Kaliningrad Region dated November 27, 2003 No. 336	Registered in 2013 and later	Law of the Kaliningrad region dated November 28, 2017 No. 118
Lipetsk region	All	Registered in 2013 and later	Law of the Lipetsk Region dated September 14, 2017 No. 106-OZ
Moscow region	All	Registered in 2013 and later	Law of the Moscow Region dated October 3, 2017 No. 159/2017-OZ
Nizhny Novgorod Region	Who do: - manufacturing industry; - scientific research and development; - road transportation of beneficiaries on regular routes		Law of the Nizhny Novgorod Region dated November 8, 2017 No. 152-3
	An institution created by the Nizhny Novgorod Region or its municipalities, financed from the funds of the regional, local budget or territorial compulsory medical insurance fund	Registered in 2016 and later and not leased
The Republic of Buryatia	All	Railway rolling stock, production date - 2013 and later
Saint Petersburg	All	Registered in 2013 and later, no more than 3 years have passed from the date of issue
Saratov region	All	Referred to the category of innovative high-performance equipment (clause 9, article 2 of the Law of the Saratov region dated November 24, 2003 No. 73-ZSO)
Sverdlovsk region	Which are listed in paragraphs. 3 and par. 3 pp. 4 tbsp. 1 law	Registered from January 1, 2013, except for objects registered as a result of reorganization or liquidation and as a result of the transfer of property	Law of the Sverdlovsk Region dated December 7, 2017 No. 124-OZ
Smolensk region	Resident or investor	Acquired in the Smolensk region in the implementation of investment projects or contracts. Exception - some types of vehicles	Laws of the Smolensk region of 15.11. 2017 No. 137-zy dated 06.10.2017 No. 95-z
Chelyabinsk region	Which are subjects of small and medium-sized businesses, leasing companies.	Registered in 2013 and later	Law Chelyabinsk region dated December 27, 2017 No. 649-ZO
Chechen Republic	All	Registered in 2013 and later	Law of the Chechen Republic dated November 27, 2017 No. 45-rz
Chukotka Autonomous Okrug	Local governments and a number of public sector organizations	Registered in 2013 and later	Law of the Chukotka Autonomous Okrug dated December 19, 2017 No. 103-OZ
Yaroslavl region	All	Registered in 2016 and later

Table 2. Regions with reduced rates

Region	Bid, %	Companies	Property	Base
Astrakhan region	0,5	Those who produce hydrocarbons in the Russian sector of the Caspian Sea	Registered in 2013 and later
Jewish Autonomous Region	0,5	All	Registered in 2013 and later	Law of the Jewish Autonomous Region dated November 30, 2017 No. 194-OZ
Kamchatka Krai	0,6	All	Registered in 2013 and later	Law of the Kamchatka Territory of October 2, 2017 No. 147
Penza region	0,55	All	Registered in 2013 and later	Law of the Penza region dated December 20, 2017 No. 3127-ZPO
Ryazan Oblast	0,6	All	Registered in 2013 and later	Law of the Ryazan region dated November 27, 2017 No. 87-OZ
Tula region	0,55	All	Registered in 2013 and later	Law of the Tula region dated November 30, 2017 No. 82-ZTO
Tyumen region	0,55	All	Registered in 2013 and later	Law of the Tyumen region dated October 24, 2017 No. 74

Table 3. Who must pay property tax at the rate of 1.1 percent

Region	Companies	Property	Base
Astrakhan region	Everyone except those who produce hydrocarbons in the Russian sector of the Caspian Sea	Registered in 2013 and later	Law of the Astrakhan region dated October 31, 2017 No. 60/2017-OZ
Vladimir region	All	Registered in 2013 and later	Law of the Vladimir region dated December 27, 2017 No. 135-OZ
Volgograd region	All	Registered in 2013 and later	Law of the Volgograd Region dated November 29, 2017 No. 116-OD
Kursk region	All	Registered in 2013 and later	Law of the Kursk region dated November 24, 2017 No. 78-ZKO
The Republic of Buryatia	All	Registered in 2013 and later, except for railway rolling stock	Law of the Republic of Buryatia dated October 10, 2017 No. 2568-V
Saint Petersburg	All	Assets registered since 2013, except for those issued less than 3 years ago	Law of St. Petersburg dated November 29, 2017 No. 785-129
Saratov region	All	All movable property registered since 2013, except for innovative high-performance equipment	Law of the Saratov region dated November 28, 2017 No. 112-ZSO
Sverdlovsk region	All	Registered in 2013 and later	Law of the Sverdlovsk Region dated December 7, 2017 No. 124-OZ
Republic of Tatarstan	All	Registered in 2013 and later	Law of the Republic of Tatarstan dated December 22, 2017 No. 97-ZRT
Khanty-Mansi Autonomous Okrug	All	Registered in 2013 and later	Law of the Khanty-Mansiysk Autonomous Okrug dated December 20, 2017 No. 92-oz
Yaroslavl region	All	Registered in 2013-2015	Law of the Yaroslavl region dated October 31, 2017 No. 44-z

Tax on movable property until 2018

Amendments were made to the Tax Code of the Russian Federation, which divided movable property into two categories - taxable and non-taxable. So, until 2018, the property included in the first and second cushioning groups Classifier of fixed assets, not taxed. These fixed assets did not fall under the taxable base.

Movable property acquired in early 2013 continued to be taxed. That fixed asset, which was registered later, fell under the exemption and was exempt from tax.

Important: If entity acquires a fixed asset after the decision to liquidate / reorganize the company, or there is a transfer of movable property by related parties - this does not exempt from paying tax.

These rules were in effect until the end of 2017. From 01/01/2018, the tax on movable property will be paid in a new way. Before moving on to the topic of changes in the law, the very concept of “movable property” should be defined.

What is movable property

The definition of movable and immovable property is given in Article 130 of the Civil Code of the Russian Federation. Real estate includes:

• land plots, subsoil plots;
• buildings, structures;
• objects of construction in progress;
• air and sea vessels, inland navigation vessels;
• space objects.

The law does not exclude the possibility of an amendment. So other property recognized by the state as such can be considered real estate.

About movable property. It includes the following:

• money and securities;
• as well as everything that can be transferred to another place without prejudice to its purpose.

You can find detailed information about the list of movable and immovable property in Article 374 of the Tax Code of the Russian Federation, as well as Article 130 of the Civil Code of the Russian Federation.

It should also be noted that land plots are not recognized as an object of taxation by property tax.