Apartment tax: what awaits owners

What means?

Apartment privatization – what is it? Privatization of an apartment is the process of transferring state property into private hands .

Typically, such a transfer is used to generate additional revenue for the budget or to get rid of problematic property complexes. Housing privatization has completely different goals.

Russia is following the market path of development. It is necessary to transfer the work of housing and communal services to these rails.

Pay attention to modern apartment buildings: homeowners, united in partnerships, enter into contract agreements for the provision of utilities and maintenance of their houses.

In this case, state governing bodies perform an exclusively supervisory function . State residential premises in which people live under a social tenancy agreement do not fit into this scheme at all And today such apartments still make up about 14% of the total housing stock.

What does privatization of an apartment give, why is it necessary for a specific person? After it, the tenant of the apartment gets the opportunity to do whatever he wants with his, now, real estate: sell, exchange, bequeath or donate. Now the tenant has his own housing , and he received it completely free of charge .

However, there are also pitfalls in this process. Therefore, in the next section we will discuss whether it is worth privatizing an apartment in Khrushchev.

What is a “Privatized apartment”?

Privatization is the procedure for transferring objects from the state or municipal housing stock into private ownership. Re-registration is available to everyone who has a title document for housing. That is, a social tenancy agreement or a move-in order.

The procedure is always carried out on a voluntary basis. It is impossible to force someone to become the owner of municipal property. Transactions made under duress can be easily challenged in court.

After completion of the re-registration, the persons registered in the apartment become full owners of the property on the right of shared ownership. Each of the privatization participants receives a certain share in the apartment, which they can dispose of at their own discretion.

The procedure is regulated by Federal Law No. 1541-1 “On Privatization...”, as well as the Housing and Civil Codes.

What is a “Non-privatized apartment”?

Non-privatized housing is part of the state or municipal fund. Employers and their families have the right only to reside in the territory allocated to them by the state. One of two documents serves as the basis for moving into housing owned by a municipal entity:

• warrant (issued until 2005);
• social tenancy agreement (issued starting from 2006).

After re-registration of housing from municipal property to private property, it loses its “non-privatized” status.

Non-privatized housing includes:

• municipal apartments;
• service apartments;
• dormitories;
• residential property located in one of the closed military camps.

From this list, the law allows the privatization of only real estate owned by the municipality. Provided that they are not withdrawn from circulation and are not in disrepair.

If you want to register ownership of a service apartment, you must first transfer the property from service to municipal. This can only be done with the consent of the owner, that is, a department or organization. As soon as the housing is transferred to the balance of the city and a social rental agreement is concluded with you, you can begin privatization.

To find out the status of housing, just look at the receipt for housing and communal services. There, in the “owner” column, there is detailed information about the owner of the property. Also, information about the owner of square meters can be obtained from an extract from the Unified State Register or on the official website of Rosreestr.

What is the difference?

The legal status of housing affects the property and non-property rights of residents. Before you start privatization, you should have a comparative description - the main differences between privatized and non-privatized housing. Based on these data, it is easier to decide: is privatization necessary or is it better to leave everything as before?

The difference between a privatized and municipal apartment:

1. Non-privatized housing can become private property based on the privatization procedure. If the apartment has already been privatized, there is no need for transfer.
2. A municipal apartment is under the jurisdiction of local authorities, which means that the costs of maintaining the facility are borne by the administration. The employer and his family members are exempt from unnecessary costs. You have to maintain privatized housing yourself.
3. Accommodation in a non-privatized apartment is based on the terms of a social rental agreement with the municipality. As soon as the housing is privatized, the contract loses its force. Those living in a privatized apartment apply for regular registration at the UVM at their place of residence. The title document is an extract from the Unified State Register of Real Estate (from 2020 it replaced the previous certificates of ownership).
4. The owner of a privatized apartment can dispose of his square meters without regard to the municipality - they can be deprivatized, sold, donated, exchanged, mortgaged, bequeathed... If the housing is not privatized, only accommodation is available to the tenant and his family.

The essence and mechanism of privatization

Privatization of property is the process of transferring real estate from the original owner, represented by the state, to an individual - a citizen and members of his family.
Legal document for the procedure:

• social tenancy agreement for obtaining ownership of housing;
• a long-term lease agreement or an act of transferring land for indefinite use for the privatization of land plots.

The process of transferring real estate is carried out on a voluntary basis, the initiator is a resident citizen who has expressed a desire to register municipal real estate in his name. When privatizing an apartment, who is the owner depends on the number of persons involved in registering the transaction. If the transfer from the authorities passes to one individual, then the property after completion of the process will become his individual property, if to several participants, then each will own a certain share, and the real estate will become the object of shared ownership.

The right to privatization can only be exercised by citizens of Russia once in their lifetime with the consent of all registered residents, including minors who have reached the age of 14 years. After privatization, ownership rights are transferred in shares to all participants, with the exception of citizens who voluntarily renounce their due portion.

The implementation mechanism includes obtaining the consent of residents and submitting the following documents to the MFC:

• applications for the process;
• passports of residents and birth certificates of minor children;
• extracts from the Housing Office about the registered residents;
• certificates confirming early non-participation in the privatization of real estate;
• technical passport indicating the total area and cadastral value;
• agreement giving the right of residence or orders;
• consent of guardianship and trusteeship authorities with the participation of minors;
• notarized refusal of persons entitled to receive a share.

Thanks to the participation of the MFC in 2020, the process is extremely simplified, registration is carried out remotely to avoid queues, and photocopies of documents are made by specialists during a visit with simultaneous submission of documentation.

Privatization procedure

The privatization procedure is regulated by the norms of the Law of the Russian Federation “On the privatization of housing stock in the Russian Federation” (hereinafter referred to as the Law on Privatization).

The law provides that the privatization of residential premises is the free transfer into the ownership of citizens of the Russian Federation on a voluntary basis of residential premises occupied by them in the state and municipal housing stock. An apartment can be privatized into common ownership or into the ownership of one person, including a minor, with the consent of all adults and minors aged 14 to 18 years who have the right to privatize this housing (Article 2 of the Law on Privatization).

Note that the privatization of an apartment into common ownership does not mean that in this case all persons living in it who have the right to privatize it must necessarily become its owners.

After all, privatization is a right, not an obligation of citizens (Article 2 of the Law on Privatization). Accordingly, some of the residents of the privatized apartment have every reason not to exercise this right. And such a refusal to participate in privatization cannot violate the rights of other residents to privatize this apartment.

Thus, it is possible to privatize an apartment into common ownership both for all persons living in it who have the right to privatize it, and for some of them.

Common ownership of property is shared, except for cases where the law provides for the formation of joint ownership of this property (clause 3 of Article 244 of the Civil Code of the Russian Federation).

Since the Privatization Law does not provide for the formation of joint ownership of an apartment, when a decision is made to privatize an apartment into common ownership, it will be shared ownership. Usually the size of the shares is assumed to be equal. But by agreement of the privatization participants a different size of shares may be established (Article 245 of the Civil Code of the Russian Federation).

How best to privatize an apartment - for one person or for shared ownership - can only be decided by the participants in the privatization themselves.

Didn't find the answer to your question? Find out how to solve exactly your problem - call right now: +7 (Regions of the Russian Federation) +7 (Moscow) +7 (St. Petersburg) It's fast and free!

Assessing the need for privatization

To make a decision in favor of privatization or against it is necessary to highlight the differences between a privatized apartment and a non-privatized one and determine how significant they are in each specific case. Non-privatized housing is objects owned by state or municipal authorities, which transfer to residents, on the basis of a social tenancy agreement, the right to live without the possibility of performing legally significant actions.

The difference between a privatized and non-privatized apartment according to a number of significant parameters is presented in the table:

The undeniable advantages of privatization lie in obtaining absolute ownership of a property practically free of charge, including only payment for government services. Among the disadvantages, one should highlight the increase in maintenance costs, including liability in the event of force majeure situations.

When weighing the pros and cons when making a decision, you should pay attention to the following factors:

1. Person status. For example, it is not advisable for a single pensioner with no relatives to take on additional financial expenses and service risks.
2. Condition of the property. The privatized property of a “dilapidated” object requires major repairs at the expense of its own sources, and an illiquid plot of land will cause difficulties in the sale, while the right to further participation in the privatization process will be lost due to use.

Privatized and non-privatized housing: the difference in housing and communal services payments

Bills for housing and communal services in privatized and non-privatized apartments are not too different. An apartment is privatized: real estate is mainly privatized in order to obtain the right to carry out any operations with it: sell, transfer by inheritance, leave as collateral as collateral for a loan.

Interesting read: If a debtor has two apartments, can bailiffs seize the apartment?

Of course, such a reform does not suit everyone. Many experts believe that the cadastral value is sometimes simply inadequate. The cost per square meter in an old building with worn-out communications can be tens of times higher than in a comfortable new building. Therefore, pensioners and other categories of residents, forced to save every ruble, are in no hurry to formalize the privatization of a house or apartment, fearing new extortions. So the share of privatized apartments on the market is unlikely to increase.

Property and privatization

The difference between property and privatization is that privatization is a special case of ownership, valid only for real estate when transferred directly from municipal authorities on the basis of regulatory law No. 1541-1 of 07/04/1991. For example, a privatized apartment is private property, the rights to perform legal actions are no different from taking possession in any other way: as a result of donation, purchase, inheritance, etc. What is the difference between a privatized apartment and a purchased one? There are no differences in the legal field. The difference is:

• in title documents (sale and purchase agreement instead of privatization certificate);
• in the costs incurred during the purchase in the form of a negotiated price, based on the market value, in contrast to the interpretation of Article 1 of Law No. 1541-1 on free transfer;
• having the right to choose (purchase is carried out at the request of the citizen, privatization only on the basis of a social rental agreement or perpetual lease of a plot).

The table shows in detail how privatization differs from property ownership according to a number of criteria:

When choosing between privatization and property acquired on the basis of other transactions, one should be guided by the undeniable advantages of the one-time right to transfer property values ​​from the state to an ordinary citizen without involving funds. However, it is necessary to assess the degree of importance of an object in undivided ownership from the point of view of alienation, comparing maintenance costs with the risks in the event of unforeseen situations, shifted to municipal authorities when limiting ownership exclusively to the right of residence.

Calculation of tax on a privatized apartment for pensioners: who exactly is entitled to benefits

Elderly people are puzzled by the question of whether tax is charged on a privatized apartment for pensioners. Until 2014, all retired citizens were completely exempt from paying state taxes, regardless of the number of properties.

premises providing for the placement of offices, cafes, restaurants, shops, etc. (the list of objects is determined by clause 7 of Article 378.2 “Tax Code of the Russian Federation (Part One)” dated July 31, 1998 N 146-FZ);

Privatization of an apartment: pros and cons

Let's try to weigh all the pros and cons of privatizing an apartment. Let's start with the negative points :

1. The first thing you need to pay attention to is difference in payment privatized and non-privatized apartments. Utility bills are always paid by residents. The owner also bears the responsibility maintenance costs in good condition common property apartment building: attics, basements, elevator equipment, locking devices.
   If housing belongs to the state, then residents do not need to worry about this. The situation is completely different with people who have privatized their apartments.

   The simplest example is the installation and replacement of water and electricity meters. The tenant of the premises will receive these devices free of charge , and will not maintain them at his own expense.

2. Deserves special mention major renovation. Houses deteriorate over the years, communications require replacement, and this costs a lot of money.
   From 2020 owners of private housing stock have joined in financing future major repairs in the houses where their residential premises are located.

   In Moscow , for example, for each meter 15 rubles for future major repairs . For poor citizens, pensioners and disabled people, the amount can be significant.

3. Don't forget about real estate tax , which depends on the cost of the apartment. After you become the owner of the property, this payment will be added to the list of expenses.
4. When demolishing dilapidated housing, the owner of the apartment will be provided with housing of equal area . If a family occupies premises under a social tenancy agreement, then a new apartment will be provided taking into account sufficient space for one person . In other words, this is a very real chance to improve their housing situation completely free of charge , available only if they use housing under a social tenancy agreement.

Now let’s pay attention to the advantages of apartment privatization:

• free disposal of the apartment . You can rent out your property, sell it, exchange a privatized apartment, donate it, and, in the end, legally bequeath it to whomever you want;
• It is extremely difficult to evict a person from your own home. Try not to pay utility bills in a municipal apartment for six months - you will get an unambiguous hint of a quick move to the outskirts of the city or to a hostel; The owner will face a trial and, in the future, an exchange for housing of a smaller area so that the difference will cover the debts to the utility services.
  This happens extremely rarely, because the courts can drag on for years due to numerous delays and appeals of decisions.

  As a result, the owner will have time to resolve all financial difficulties and pay off debts.

  Or, as a last resort, take out a loan from the bank , for which the same apartment can act as collateral.

• Owning an apartment is insurance against changes in government policy.

As you can see, a privatized apartment has pros and cons ; decide for yourself whether you need it or not.

Pros and cons of privatization

Depending on the legal status of housing, the property and non-property rights of residents will vary significantly. Therefore, before you start re-registration, carefully study the consequences of privatization and analyze whether there is any benefit to it or whether it is better to leave everything as it is. To make it easier for you to make a decision, read the advantages and disadvantages of privatization.

Advantages of privatization:

1. Tenants of an apartment become its owners and receive the right to dispose of square meters at their own discretion. The new owner of the property can sell it, rent it out, mortgage it to the bank, exchange it, or indicate it in the will.
2. Real estate is given free of charge. Applicants will only need to pay for the services of the registrar and some other government services.
3. Redevelopment no longer requires approval from the local administration. It is enough to obtain permission from the BTI.
4. The risk that the owner will be evicted from the apartment for debts to utility services is minimal.

Disadvantages of privatization:

1. There is an obligation to pay monthly fees for major repairs. Maintenance of the house and surrounding area.
2. It is impossible to select a privatization object. The tenant has the right to re-register ownership only of the apartment in which he currently lives and in respect of which he has entered into a social rental agreement with the administration.
3. There is an obligation to pay annual property tax. The amount of which is 0.3% of the cadastral value of the property.

As you can see, after purchasing their own home, citizens are assigned a number of financial responsibilities that can be avoided by remaining in a municipal apartment. It’s up to you to decide whether to privatize your home or not, but just in case, we advise you to read the expert recommendations below.

Tax on a privatized apartment

Advice from lawyers:

1. Tax on a privatized apartment, I am a group 2 disabled person.

1.1. For disabled people of group 2 in 2020, the same tax benefits will remain as in the previous year. These include benefits for the following types of taxes: property; transport; land; Among other things, people with disabilities in this group can receive the following government support: the right to a paid trip for one person to the place of treatment; the right to purchase, at the expense of budget funds, medications (a fifty percent discount is provided for working disabled people), dressings, special medical products that were prescribed by doctors or prescribed based on the conclusion of a medical and social examination; the right to purchase orthopedic shoes and free limb prosthetics; the possibility of dental prosthetics at the expense of public funds; free travel on city public transport (the law does not provide benefits for travel in taxis, including minibuses); enrollment in educational institutions without competition, if entrance exams have been successfully passed, in addition, a higher scholarship is provided for those students who study full-time; the right to a shortened working week and long vacation at your own expense (35 hours and 60 days, respectively).

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2. Are there tax benefits for ordinary pensioners on a privatized apartment?

2.1. One apartment owned by a pensioner is exempt from paying property taxes.

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3. If the apartment is not privatized, is property tax paid?

3.1. Hello! Owners pay taxes; if the apartment is not privatized, rent is required. “Payers of taxes on property of individuals (hereinafter referred to as taxes) are recognized as individuals - owners of property recognized as an object of taxation” (Article 400 of the Tax Code of the Russian Federation).

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4. Our apartment was privatized in the name of me and my son, a certificate was issued on May 15, 2006. The son is an adult. We want to sell it, what tax will be charged, an apartment worth up to 1 million rubles. Will this housing be considered the only one? We have 2 plots of land for individual housing construction, on one the house burned down, the other is for demolition because it is in disrepair. The plots are registered in my name.

4.1. Since you have owned the apartment for more than 3 years, income from the sale of the apartment will be exempt from personal income tax. Article 217.1 of the Tax Code of the Russian Federation. Features of exemption from taxation of income from the sale of real estate objects 2. Unless otherwise established by this article, income received by a taxpayer from the sale of a real estate object are exempt from taxation provided that such an object was owned by the taxpayer for the minimum maximum period of ownership of the real estate object property and more. 3. For the purposes of this article, the minimum maximum period of ownership of a real estate object is three years for real estate objects in respect of which at least one of the following conditions is met: 2) ownership of the real estate object was received by the taxpayer as a result of privatization;

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5. The apartment is privatized in equal shares by grandmother and granddaughter. The grandmother wrote a will for her granddaughter’s daughter, her great-granddaughter, 7 years old. Will I need to pay taxes?

5.1. There is currently no inheritance tax.

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5.2. There is no tax to be paid on a will. If we mean property tax, then the great-granddaughter was only bequeathed, but she did not become the owner, which the grandmother still remains.

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6. Dad lived with mom in an apartment privatized in 1995. In April 2020, my mother died. Dad took over Mom's share for himself. In December 2020, he sold the apartment. Does he need to pay sales tax?

6.1. Yes, but only from the value of the share that was inherited.

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6.2. Hello. No, you don't need to pay tax. There is an explanation for a similar situation: Question: About personal income tax for the sale in 2020 of an apartment privatized in 2005 into the common shared ownership of two individuals, if in 2013 one individual inherited a share in the ownership of the apartment of a second individual . (Letter of the Ministry of Finance of Russia dated 03/07/2018 N 03-04-05/14436)

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7. I privatized the apartment a week ago. I want to sell. But I know about the tax, which naturally I don’t want to pay... I would like to avoid this in any way. QUESTION: if I sell an apartment and immediately buy another, does this mean I will not receive a profit, so will it be possible to avoid tax? If this is real, what is the deadline for this? Thanks a lot.

7.1. This is realistically within the limits of 2 million rubles and, if you did not use the tax deduction before, then you did not get back the 13% paid income tax when buying an apartment.

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7.2. Good afternoon When purchasing an apartment, you will receive a tax deduction in the amount of 13% on an amount not exceeding 2,000,000, you will receive the deduction if you are officially employed, to receive it you will need a sales contract and a receipt in simple handwritten form from the seller, as well as documents for apartment and passport. You can use this tax deduction only once, submit an application to the tax office, or at your place of work in the accounting department. When selling an apartment, an amount of more than 1 million rubles is subject to tax; I do not advise understating the value in the contract; in the event of a return and termination of the contract, you will receive only the amount specified in the contract, and returns happen quite often. Alternatively, wait 5 years, then there will be no tax, but you will pay property tax every year.

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8. The husband, the owner of a share of a two-room privatized apartment, died. There is one heiress, a wife (retired). After entering into an inheritance, she wants to immediately sell it or exchange it for another home. Will she pay 13% income tax? It hasn't been 3 years, or it won't happen.

8.1. Hello) Yes, you will need to pay tax on an amount exceeding 1,000,000 rubles.

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8.2. Will. Pensioners are not exempt from personal income tax, Labor Code. I inherited it and less than 3 years have passed.

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8.3. If the apartment is owned for less than 3 years from the date of the husband’s death, the wife will have to file a tax return and pay 13% personal income tax in case of sale. At the same time, she will have the right to apply a property tax deduction of up to 1 million rubles. and pay personal income tax of 13% of the difference between the sale price of the apartment and 1 million rubles. If the owner of the second share of the husband’s apartment was the wife, then the period of ownership of the apartment will be calculated from the moment of acquisition of ownership of the wife’s share, and not from the date of the husband’s death, and then, perhaps, you will not have to pay tax.

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9. I have a question, my ex-husband has a 1/3 share in our privatized two-room apartment. I have 1/3 and my son 1/3. And the daughter has nothing except registration from birth, since she was born after privatization. Share of former The spouse turned out to be not registered and he did not pay taxes and did not pay utility services or to the fund. Buy. Repair. And now he wants to issue a deed of gift for his daughter from his second marriage. And what to do in this situation.

9.1. Can draw up a gift deed. All expenses for maintaining the property are borne by the co-owners in equal shares unless otherwise provided by law or agreement. In your case, you have the right to recover your expenses for maintaining the property 1/3 of the former. spouse.

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10. The apartment was privatized on June 3, 1999. We did not receive a certificate of state registration of rights. The cadastral number has been assigned, there are no questions with taxes. Now we want to change our place of residence. I can’t find a clear answer anywhere: was it necessary to draw up a certificate, or are the privatization documents for the apartment sufficient? Thank you.

10.1. Documents related to privatization (technical passport, housing transfer agreement) should be submitted through the MFC for state registration in the Unified State Register of Real Estate (USRN). At this time, certificates are not issued; they provide an extract on the inclusion of the property in the register.

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11. I am an orphan, 5 years ago I received an apartment from the state under a social lease agreement for 5 years, now I have privatized the apartment in equal shares with my husband and sold it immediately for 1,600,000, do we need to pay tax?

11.1. Property income tax is not paid if the property at sale is worth less than 1 million rubles or if it has been owned for at least 3 years. In your case, you have to pay tax.

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11.2. You will have to pay tax, because... 3 years have not passed from the moment of ownership to the transaction. The tax is not charged if a person receives income after the sale of a property that he has continuously owned for at least 3 years, and the ownership of such real estate arose as a result of privatization (Article 217.1 of the Tax Code).

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11.3. Yes, you have the right to take away 1 million rubles and you will have to pay tax on 600 thousand. If everyone sold under a separate contract, then they would not have to pay anything. Each person would have a deduction of 1 million from their share.

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12. My father, his wife and stepson lived in the 3rd room. privatized apartment. In March 2020, my father died, according to the law, I was left with 1/6 of the share. Ownership has been registered. Other co-owners want to put the apartment up for sale, I don’t mind, but the 3-year period has not expired. The cost of the apartment is about 2,000,000 rubles. ,whether you will need to pay sales tax.

12.1. Sell ​​for 2 million, then minus 1 million deduction from one object. Your income is 333,333 rubles. Minus 166,166 - Yours for deduction = 166,166*13/100 = 21,666 income tax payable.

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13. If the apartment is privatized, on what basis does the housing and communal services charge payment for the apartment per square meter? This is not correct. We pay tax.

13.1. What exactly are invoices for? Some payments, such as capital contribution. repairs are calculated based on the area of ​​the apartment.

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13.2. In this case, payment for the maintenance of the common property of the apartment building is carried out in accordance with the requirements of Art. 154 of the RF Housing Code and real estate tax has nothing to do with this.

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14. I am going to sell the apartment in which my husband and I have lived since 1993, and it has been privatized in equal shares since 2009. In 2020, my husband died, and in August 2020 I received an extract from HIS real estate register. My question is, will I have to pay sales tax and how much?

14.1. If you were the only heir and entered into the inheritance on time, and also own the share that previously belonged to him by right of ownership for more than three years, then you will not pay tax.

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15. There is an apartment, privatized for three (father, mother, son). If my parents give me their shares, it turns out I won’t be able to sell it without paying taxes for 3 years? Are there any other options for transferring shares in favor of your son? Thanks in advance 1

15.1. You can, since the period is counted from the moment of acquisition of the first share.

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16. The owner of a privatized apartment died. There is a will for her entire apartment to her daughter. Questions: 1) Is it possible to enter into an inheritance only after half a year? 2) How to find a notary in Moscow where a will was made in 2003? 3) After death, do I need to contact a notary and provide documents? Or wait half a year and then apply? 4) When making a will to her daughter, does she need to pay fees or taxes?

16.1. Hello! 1. You need to submit an application to a notary no later than 6 months, but the notary must issue all documents after the expiration of 6 months. 2. All notaries serve a specific territory; this can be found on the website of the regional notary chamber. 3. Needed - no later than 6 months. 4. You will have to pay a state fee + notary services.

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17. The husband established an inheritance for the apartment after the death of his mother in August 2020. The apartment is privatized and he is the owner. The house was in disrepair and he was given a new apartment in a new building.28. 02.2020. After how long can he sell it without tax?

17.1. Hello! Tatyana, the law provides for the following conditions when tax is not paid on the sale of real estate: If the housing is registered before January 1, 2020, the sale of an apartment without tax is possible after 3 years - 5 years of ownership, depending on the method of obtaining the property (purchase, privatization, inheritance) (p 17.1 Article 217 of the Tax Code of the Russian Federation). If you have any questions, please contact us!

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18. I am interested in a question regarding the sale of an apartment. It was privatized in 2009 as a 1/3 share (mom, sister and I). After the death of my mother in 2016, the shares changed from 1/3 to 1/2 (me and sister). Tell me, when selling this year, will I not have to pay tax?

18.1. Hello! Sales tax is not paid if the property received by inheritance is owned for 3 years.

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18.2. Hello, Sergey! No, you do not have a tax on the sale of property, since it is considered that you have been the owner of the property since 2009. Redistribution of shares in the property as a result of inheriting an additional share does not mean that you became the owner of the property from the moment the new share size was formed. But even if you count from the moment the new share size is formed, you are still exempt from tax, since you owned this property for more than 3 years.

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19. If an apartment is privatized by a single mother with a minor child in equal shares, how will the sales tax be taken into account if the property has been owned for less than 3 years, followed by the purchase of another apartment with a mortgage, will there be a deduction of 1 million rubles or for two people 1 million rubles for each.

19.1. Hello! When selling both shares under one agreement, the deduction will be 1 million rubles for two people - that is, 500 thousand rubles per person.

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20. We lived with our father in a privatized apartment, 1/2 for my father and 1/2 for me, privatization for more than 5 years, when my father died 2 years ago, 1/2 of it was inherited by me and my sister, my sister got 1/4 and the rest was mine , do I need to pay tax? And on what amount will my sister pay tax if we want to sell it for 1,200,000 rubles?

20.1. Hello, Evgeniy, you will not pay tax,

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20.2. Hello, Evgeniy! You will not pay tax, because... Your ownership rights arose more than 5 years ago. The sister will pay personal income tax on the amount that she gets from the sale of the apartment (this is 300 tr), however, if the apartment is sold entirely as a single object, she will receive the right to a property tax deduction in the amount of 250 tr. (according to the size of her share in the property right), and, therefore, she will have to pay 13% personal income tax on the amount of 50 tr. Sincerely, A.D. Ruslan.

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My daughter and I have a 50/50 split in ownership of a one-room apartment, which was privatized in 2013.

A 3-room apartment for three people has been privatized! I heard that you don’t have to wait three years to sell. If I immediately buy another home, do I not have to pay tax?

A year ago we privatized the apartment. At the moment we are going to sell the apartment.

The apartment was privatized for 4 people in 2020. (4th shares, all members of one family are close relatives).

The apartment was privatized in 2006, the brother gave his brother 1/3 of the share (which was his property since 2010)

How can I register my cousin’s sister’s apartment in my name so as not to pay tax?

My mother and I live in a privatized apartment. Living space in equal shares.

I live in Crimea in 3 rooms. apartment with her two daughters. The apartment is privatized for all three, i.e.

I inherited a privatized apartment, I re-registered it in my name - will I have to pay a 13% tax when selling it?

If you privatize an apartment in equal shares for 2 people and immediately sell it in shares,

We have a privatized apartment for four, my father died in 2020, his part belongs to me by inheritance,

Documents required for privatization

The list of procedures is established by the executive authority. You can highlight the main documents that need to be obtained and provided.

• Written consent of persons living in the house

If one of the residents refuses, it must be in writing and certified by a notary office.

• Permission for minors to participate

It must be received from the guardianship authorities six months before registering the property. Children over the age of 14 must also sign written consent.

If permission is not obtained from the guardianship authorities, you may be refused to register the rights to own the property.

• Identification cards for each resident

Based on the age of the persons, it is necessary to provide passports or birth certificates.

• Social tenancy agreement

You must provide the original document or a replacement order that matches the established template.

• Extract of personal account for housing and communal services

It will be needed to confirm the absence of debt on utility payments.

• Extract from the house register

You can get it at the passport office.

• Certificate from Rosreestr

Confirms the fact that participants are using the right to receive property for the first time.

• Technical passport of an apartment or house

Issued in BTI. If you arranged redevelopment, then the certificate must be issued again.

• Certificate from the Unified State Register

Necessary to confirm that housing is being privatized for the first time.

• Application for privatization

It is necessary to obtain a special form from the authorities that control the execution of the privatization procedure.

The list of submitted documents may vary, depending on possible innovations in legislation, the region and the specific body that controls the registration process.

Registration costs

Despite the fact that according to the law, privatization is free, you will still need money to complete it.

• The state duty of Rosreestr is 500 rubles.
• Technical passport of housing – 1,000 rubles.
• Certificate of first participation in privatization – 100 rubles.
• Document from the Unified State Register – 500 rubles.

We have provided approximate costs; their amount may vary depending on the region of residence.

Paid or free privatization

Privatization can be paid or free. But the fee does not apply to housing. Paid privatization is actually the purchase of real estate from the state with all the ensuing consequences and actions. As a rule, only land and non-residential real estate can be privatized for a fee.

Free privatization of apartments has currently been declared indefinite, and if nothing changes, it will remain so for an unlimited period. It should be taken into account that free privatization is available only once in a lifetime for every citizen of the Russian Federation.

There is an exception to the last rule: minors can participate in privatization twice. The first time before reaching adulthood and the second time after that moment.

The nuances of using a non-privatized apartment

Despite the fact that Russia switched to a market economic model more than 25 years ago (which resulted in the legalization of private property), there is still a lot of state-owned housing in the country. And, of course, for people who have a non-privatized apartment, questions related to the peculiarities of living in it remain relevant to this day.

Interesting to read: Putting a House into Operation and Cadastral Registration Timeframe

A non-privatized apartment cannot be inherited. When all persons registered in a given residential area die, the right of use will again go to the state. However, there is a small clause in the law regarding the inheritance of non-privatized property. If the tenant has collected the necessary package of documents and submitted it for consideration to the relevant authority or ministry in order to transfer the housing into ownership, but his death occurred before the signing of the privatization agreement, then his direct heirs by law have the right to enter into an inheritance and can count on receiving this privatized real estate.

To privatize an apartment or not: legal advice

Statistics show that over 85% of all housing in Russia has already been privatized and is in use. The rest of the apartments are still listed in the state and municipal funds. Probably, some people still doubt the decision to privatize housing.

Useful tips from the site’s lawyers:

1. If the tenant of the property is a single pensioner who has no relatives or does not want to bequeath his property to them, there is no need for privatization. Otherwise, you will have to pay utility bills at a high rate + pay an annual property tax.
2. If a family lives in a dilapidated or dilapidated house, they need to wait for the administration’s decision to resettle the residents. Most likely you will be provided with a new, more comfortable living space. So it can be privatized - the basis will be the same social tenancy agreement.
3. If you want to privatize a service apartment, you will have to transfer the housing to the balance of the municipality. Of course, this requires obtaining the consent of the department or organization. If they allow such a transfer, the housing will go to the municipality, and you will be able to register it in the usual way.
4. If you live in a municipal apartment, but want to improve your living conditions, you can privatize the living space for the purpose of selling it. Or try to sell non-privatized housing (see “Sale of non-privatized apartment”).

Let's summarize:

• Privatized housing is apartments taken out of the municipal fund in favor of citizens.
• Non-privatized housing is on the balance of the state, and people use housing without ownership rights.
• The main advantage of privatized housing is that it belongs to the person. Such an apartment can be easily sold, donated, bequeathed... But there are also disadvantages - the costs fall on the shoulders of the owner.
• The advantage of a municipal apartment is the absence of large expenses for major repairs and taxes. Residents only pay utilities.
• If you want to privatize your home, consider the pros and cons.

To privatize an apartment or not: legal advice

According to statistics, more than 80% of the housing stock in the Russian Federation is privately owned. The remaining apartments are still on the balance sheet of municipalities. Apparently because employers do not consider free privatization an economically beneficial procedure.

Is there any point in privatization and when is it better to leave everything as it is:

1. If the tenant of the property is a single citizen of retirement age who has neither children nor grandchildren, there is no need to transfer the property into ownership. Since there are no close relatives, there is no one to leave an inheritance to. Privatization will only lead to an increase in monthly rent payments. Plus, there will be an annual obligation to pay property tax.
2. If the apartment is located in a dilapidated or dilapidated building, it is better to wait for a resolution on resettlement from the local administration and privatize new comfortable housing.
3. If you, living in a municipal apartment, decide to improve your living conditions, you should first privatize the property. After which you can sell the apartment or exchange it for more spacious housing.

Since 2020, the Government of the Russian Federation has recognized privatization as indefinite, so there is no longer any need to rush into converting housing into private ownership. Soberly assess your financial capabilities and plans for the future. If you are not planning to move in the coming years, continue to live in a council apartment. Provided that you pay your rent regularly and do not cause inconvenience to your neighbors with your behavior, no one will evict you onto the street. And you can re-register your home at any time, for example, when you decide to wait or exchange an apartment.

Deprivatization

Let's find out what deprivatization of an apartment is? Surprisingly, this is the reverse process of privatization .

If the housing was not sold, gifted or inherited, then you can submit an application to the municipal housing management authority. In Moscow, for example, this is the Office of the Housing Department. The application must be accompanied by technical documentation for the property, an extract from the house register (see how to obtain an extract from the house register) and a document confirming that there are no arrears in payment for utilities.

As a result, the apartment will become municipal , and residents will use it under a social tenancy agreement.

In this case, residents will lose the right to free privatization in the future. It is advisable to carry out such manipulations only in one case - if your privatized apartment is located in a building for demolition.

Transferring the housing stock to the residents who occupy it free of charge is a temporary measure. Every year the government sets a date after which it will no longer be possible to rent out housing occupied under a rental agreement for free.

However, every year the terms of free privatization are extended, and tenants of state apartments get another chance to re-register them in their name. You can decide whether you personally should privatize the apartment or not until March 2020.

Next, we suggest watching a video that explains what deprivatization of residential premises is, and also when it is possible.

Statistics of some results of privatization in Russia

In 2001, the final stage of privatization of the coal industry was completed.

By 2006, 119,951 municipal and state-owned enterprises had been privatized. Among them are Rossgosstrakh, partly Sberbank, Rosneft, VTB Bank under the slogan of “people's IPO”. Later, Sberbank was completely reformatted legally into private ownership. Over 50% of the shares belong to the Central Bank of Russia. It is not a government agency. However, in 2020, the state bought out a 51% stake in Sberbank.

By 2009, the public sector remained at 35%. According to the FAS, the remaining 65% of state property passed into private management. However, by 2020 the share of the public sector was 70%. The reverse process of privatization – re-privatization – has been carried out.

In 2020, 133.4 million hectares of land were registered as private land. This is 7.8% of the total land in the Russian fund.

The government has approved an updated program for the privatization of state property for 2020 - 2020. Based on it, revenues to the state amounted to about 5.6 billion Russian rubles. Such profitability in favor of the state, according to calculations, should be maintained annually.

Is there any tax on a privatized apartment (property) and upon sale?

In all constituent entities of the Russian Federation, without exception, the law will come into force by 2020, but so far only 28 regions of Russia have already switched to the new method of calculation. The list of regions can be found on the website of the Federal Tax Service. You can also find out the cadastral value of your apartment on the Federal Tax Service website; the data is downloaded from the Rosreestr database.

(price of sold apartment – ​​1 million rubles) * 13% = Tax

• Tax calculated using the “income received – expenses incurred” method. This method is regulated by the Tax Code of the Russian Federation, Article 220, paragraph 2, paragraph. 2 – owners are given the opportunity to reduce the amount of income from the sale of square meters by the actual costs incurred for their acquisition. The calculation formula will be: