Does the child have to pay property taxes? This topic worries the majority of families. Especially after maternity capital appeared in Russia. With its help, people were able to purchase new homes. The main condition is the allocation of shares in real estate to children. This is how the minor becomes the owner of the residential property. Should a child pay personal property tax? And if this is necessary, then how to cope with the task?

Description of the tax

What is property tax called? This is the first thing that is important for every modern taxpayer to remember.

Property tax is an annual payment that must be made to all property owners. The size of the payment depends on the region of residence of the person, as well as on the cadastral value of the “real estate”.

Accordingly, it is awarded for the possession of certain objects. As a rule, owners encounter the following components:

• houses and dachas;
• rooms and apartments;
• garages and parking spaces;
• unfinished construction projects.

All this is not so difficult to understand. But what can be said about the situation when children own real estate?

How is property tax calculated?

Unfortunately, there are no benefits for children to pay taxes, nor are there any opportunities to be exempt from them. Accrual occurs according to general rules, based on the cost of the object and its category. Rates for calculations differ in regions, they are set as a percentage of the cadastral price of the apartment within the range of 0.1% to 0.3%. For real estate whose price exceeds 300 million in national currency, rates are set higher, up to 2%.

If we are talking about shared ownership, the accrual is calculated depending on the size of the share of each apartment owner in the cadastral value.

In 2020, the ratio of cadastral value and inventory value is taken into account. If the tax on the first is higher, coefficients of 0.1-0.6% are taken into account. But from 2020, only the cadastral price will be taken into account.

The amount of transport tax depends on:

• type and power of the car;
• cost;
• holding period during the year in which the tax is paid;
• regional conditions on the rate;
• availability of benefits.

The penalty for non-payment is 20%. After accrual, a receipt is sent to the taxpayer with the exact amount already indicated. If he agrees, he pays at any bank branch; if not, he contacts the tax department, having in hand documented confirmation of his agreement with the amount of the fee or fine.

Taxpayer's obligation

Should children pay property taxes? To correctly answer the question asked, you will have to thoroughly study the current legislation. What does it say?

All taxpayers are required to pay for their property. And within the allotted time frame. This means that children who own property must also make contributions to the state treasury.

At the same time, Russian legislation requires that taxpayers pay receipts from their income. Children are not a working-age population. In addition, they do not have the right to carry out transactions through banks. This means that tax payments are not available to them.

Tax obligations of minors

Since taxpayer status excludes an age limit, children are subject to the same tax payments as adults:

• Property tax for minor children;
• Transport tax;
• Income tax.

Due to the fact that the income of persons under 18 years of age most often consists of alimony, pensions, various state benefits, as well as income as a result of inheritance, the vast majority of children's income is not subject to taxation.

To pay or not?

So should a child pay property tax under certain circumstances? What do lawyers say about this?

Based on all of the above, it follows that minors have no opportunity to make tax payments. But if you do not pay the bills, the citizen begins to be in debt.

What to do? Does the child have to pay property taxes? If the parents are disabled or healthy, this is not so important. The main thing is that taxation takes place. And you have to deal with him somehow.

Lawyers assure that tax payments for minors are made by their legal representatives. That is, the child’s property tax is paid by the parents. But in this case you will have to follow some rules.

Do minor children pay property taxes?

Minors in Russia do not have full legal capacity until they turn 18 years old. According to the law, such citizens do not have the right to make transactions or dispose of property.

But, at the same time, they can be owners. In accordance with the explanations of the Federal Tax Service of the Russian Federation, this category of people in the country has the right to pay property tax in full, since it does not relate to the transaction or disposal of property.

The Tax Code of the Russian Federation and the Housing Code of the Russian Federation indicate that for minors, legal representatives (parents, guardians and trustees) bear responsibility for their actions, which means that the debt falls on them.

Experts point to the possibility of paying property taxes independently until the age of 18, since this procedure consists of a simple transfer of funds using the appropriate details.

In practice, various controversial situations occur. To avoid them, it is better to make a payment to the legal representative.

Tax on a share in a right or on an object in its entirety is calculated according to the rules of the Tax Code of the Russian Federation. The amount does not depend on the age of the owner.

Preferential categories of children for taxation

Benefits for certain categories of children under 18 years of age are provided for by federal and regional legislation.

They depend on the condition of the child (disability) and the entire family (family member is disabled, no stable income).

Russia provides benefits for transport, land plots, as well as property deductions.

If in one subject of the Russian Federation children or children with disabilities are not required to pay transport or land taxes, then in another they must.

To receive a discount or benefit, you must submit an application to the tax authority, and in some cases to the local government (local administration).

The processing time for the application and attached documents (confirmation of the reason for the application) is about 30-60 days. After this, the citizen is informed about the commission’s decision.

Payment Features

What exactly are we talking about?

We found out whether children should pay property tax and land tax as well. How to make the corresponding payments?

We will read detailed instructions on how to close tax debts later. To begin with, every parent must remember some rules for transferring money to the Federal Tax Service.

When paying a payment, citizens must indicate for whom they are transferring the funds. Otherwise, deductions will not be taken into account. The Federal Tax Service simply will not understand where the money needs to be transferred.

How legal is such an instruction? Absolutely. Recently, Russia has allowed to pay other people's taxes. And the mentioned payments for minors always had to be made by their legal representatives. But there are also exceptions.

Children's property tax: how much to pay, are there any benefits?

Every citizen of the Russian Federation who legally owns any property is obliged to pay a tax fee for the property. Property tax on children is also a pressing issue, since children are full citizens of the state. In order to comply with legal requirements in a timely manner, it is necessary to understand the regulations.

Legislation

From the point of view of Russian legislation, imperfect persons are those citizens whose age has not reached eighteen years. Those who belong to this category are subject to individual regulations defining their civil rights and obligations.

Property tax is a mandatory gratuitous payment made by a citizen to the state treasury. The order to pay it applies to everyone who is considered the owner of real estate or a car. The legal norms of the Russian Federation allow minors to be classified as such persons.

Property tax for minor children, from the perspective of the Tax Code, is a mandatory payment. The age status of persons under eighteen years of age indicates that they do not have the opportunity to have personal funds (wages, etc.

), which creates some kind of conflict between legislative provisions. To resolve this, a rule has been introduced that sets the age threshold for taxpayers at 16 years.

It is from these years that a citizen is able to receive his own income, from which tax payments for property can be calculated.

Taxable property

Juvenile property taxes apply to the same properties as adults. These usually include:

• Vehicles;
• Residential and non-residential real estate;
• Land.

Taxable transport, from the point of view of legislation, is any technical vehicle equipped with an internal combustion engine, the volume of which meets the minimum standards, or an electric motor. The tax is also imposed on devices adapted for movement by water or air, equipped with appropriate motors.

Real estate is considered to be residential or non-residential space: an apartment, house or other permanent structure. A building that is installed on a full foundation is considered capital.

Any land plot officially registered in the name of a citizen is subject to taxation. The age of the owner, in this case, does not matter.

Who is responsible

Responsibility for paying taxes upon the existence of property lies with its owner.

In the event that he has not reached the age of majority, he cannot fulfill such obligations as a taxpayer. This is due to the fact that children do not have their own official income.

Even if they receive funds from someone else as a gift, it will not be considered taxable income.

To resolve the issue, the legislation refers to Art.

80 of the Family Code, which states the obligation of parents or other legal representatives to provide children with everything necessary and represent their interests.

Based on this legal provision, the Tax Inspectorate may oblige the parents of a minor to pay tax on property that actually belongs to him.

The imposition of such an obligation can be challenged in court, since paying taxes on children's property is not mandatory to meet all the needs of the child.

On the contrary, tax deductions, in this case, may reduce the effectiveness of parents in fulfilling their responsibilities towards their children, since part of the funds for their maintenance will be transferred to the state.

Until the age of sixteen, a child is not considered an independent taxpayer. This means that he cannot be assessed penalties for late payments on property taxes.

Privileges

In relation to a taxpayer, including a child 16 years old, preferential conditions for paying the fee may be initiated. These preferences apply to the circle of persons defined in Art. 407 of the Tax Code of the Russian Federation. These include:

• Disabled people of groups I and II;
• Disabled;
• Families of fallen servicemen;
• Subject to various social programs.

Based on regional legislation, the list of categories may be expanded. Citizens who have one or more preferential statuses at the same time have the right to expect a reduction in the tax rate or its complete abolition.

Deductions

The law allows you to receive various tax deductions. Parents with minor children belong to the category of persons who can count on partial compensation for tax payments.

In order for the deduction to be accrued, the following conditions must be met:

• At least one of the children has not reached the age of eighteen;
• The child is studying full-time at an educational institution if he is under 24 years of age;

Depending on age, health status and birth order, one or another deduction amount is established. Since this is a deduction and not a subsidy, funds are not given to parents. The planned tax accrual is calculated without taking this amount into account.

Payment order

Property tax for minor children can be paid by cash or wire transfer. In the first case, you need to visit a representative office of any bank and make a payment through the cash desk. To identify your personal account and payment details, it is important to have the appropriate receipt.

Non-cash payments can be made through a bank terminal using details or a barcode. Payments can be made through online services: State Services, Taxpayer Personal Account or online banking.

It is important that the payment is made directly to the child’s personal account. To register it in the name of a minor, a certificate of assignment of an individual taxpayer number must be obtained.

Registration of TIN

The presence of any property assigned to a minor citizen implies the need to open a TIN. This document can be issued through the territorial representative office of the Tax Service, as well as through the Multifunctional Center.

One of the parents or another legal representative can open a TIN for a child. In this case, it is mandatory to provide documentary evidence of the relationship.

Regardless of the chosen method of obtaining a TIN certificate, it is necessary to prepare a standard set of documents:

• Passport of the child and representative;
• Birth certificate (if the child does not yet have an official identification document);
• The application form is available on the website of the State Services, the Federal Tax Service or at the branch.

For non-payment of taxes there is administrative and even criminal liability.

Source: https://familegal.ru/nalogi/nalog-na-imushhestvo-detej-dolzhny-li-nesovershennoletnie-platit/

Not according to the rules

Does the child have to pay property taxes? In some cases, the child is required to independently transfer money according to the invoices issued. When is this possible?

If the minor is recognized as fully capable. This usually happens after 16 years of age:

• during marriage;
• upon emancipation.

Accordingly, in the described situation, the tax payment is made on behalf of the child. This is a normal phenomenon, although it is quite rare.

Is there a property tax for minor children?

Family Law > Minor Children > Is there a property tax for minor children?

According to Russian law, every owner of real estate or a car must pay taxes to the state.

However, many citizens are interested in the question of whether this rule applies to children, and whether they are subject to property tax for minor children. This point is currently controversial.

In practice, the tax authorities send payment receipts for payment, and if the parents do not pay for them, the tax authorities will impose penalties.

However, lawyers argue that this position is incorrect and the accrued taxes and fines can be challenged in court.

Tax calculation principles

When calculating the cost of real estate tax or land tax, the following indicators are used:

1. The cadastral value is calculated by a special cadastre service, and this information is stored in Rosreestr.
2. Inventory value, this information is stored and established by the BTI.
3. The rates for establishing the listed accounting indicators are determined by regional legislation.
4. The deflator coefficient is established by the Ministry of Economy.
5. The area of ​​real estate to reduce the tax base is determined by the municipality.
6. List of benefits established by federal and regional legislation.
7. Reduction factor.

All these indicators are necessary for a gradual smooth increase in property tax. Its growth occurs annually due to changes in the main coefficients.

Transport tax also applies to property taxes. But its size depends on:

• the type of vehicle and its cost (classifying it as a luxury car);
• its power;
• from the list of established preferential categories;
• tenure for a year;
• tax rate of a specific region.

All these indicators are taken into account when calculating tax.

Thus, Russian legislation allows citizens to register various types of property as the property of their minor children. However, this does not exempt the parents themselves from paying taxes.

They may resist and dispute the need to pay them. But judicial practice shows that this obligation will not be removed from parents.

The only thing they can challenge in court is the imposition of penalties on a child if he is under 16 years of age. Since, according to tax legislation, it is from this age that a teenager is considered a subject of tax legal relations.

The ability to sue accrued fines does not relieve the child’s parents from paying the assessed tax for the child.

In this case, payment must be made on behalf of the child, indicating his TIN, full name and details of the identity document.

Parents have the right to obtain a property tax deduction, even if all the property is registered in the name of the child.

At the same time, the minor citizen himself is not deprived of this right to receive his deduction in the future.

No payment - freedom?

Sometimes parents of minor property owners note that their children do not receive payment notifications. Is this grounds for release from obligations?

Unfortunately no. Do children have to pay property taxes if the notice in the prescribed form never arrived? Yes. According to current legislation, the absence of tax notifications does not relieve one from the corresponding liability. This means that the taxpayer will have to independently clarify the debt to the state, find out the details of the recipient’s Federal Tax Service, and also carry out transactions.

Objects of taxation

Information on taxable real estate is provided in Article 401 of the Tax Code.

Items for which you will need to pay tax in 2017 include:

• Residential buildings, other residential real estate, regardless of the number of shares and conditions of ownership;
• Country houses;
• Garages and parking lots;
• Unfinished construction projects;
• Other buildings and premises.

Before calculating the amount of property tax for minor children, the fiscal authority requests information about the property status of citizens to Rosreestr. It is on the basis of the information received about the registration of property rights within their region that Federal Tax Service employees will calculate payments and prepare receipts.

Payment deadline

Minor owners must pay property taxes, but in this case the payments are made on behalf of one of the parents. And for free. This is exactly what both Federal Tax Service employees and lawyers say.

It is important to comply with the deadlines for paying property taxes. The current payment deadline is December 1st. Notifications in the prescribed form are sent to taxpayers by November 1.

What happens if you miss a payment? The citizen will have a debt. And it doesn’t matter who the taxpayer is - a child or an adult. The main thing is that the payment deadlines have been missed. Additionally, a person will be charged a penalty every day. This means that you will end up paying more than the down payment.

What are the property tax benefits for minors?

Minor children may have a property tax exemption, but only if they fall into one of the following categories:

• they have been disabled since childhood;
• they are disabled children;
• they are children from military families who have lost their breadwinner.

This is important to know: What is the difference between an apartment and an apartment

Minors no longer have any grounds for applying for property tax benefits.

It is useful to know that additional benefits for property tax for minors may be established by the laws of the cities of Moscow, St. Petersburg and Sevastopol.

The presence of a property tax benefit means that a minor does not have an obligation to pay it. That is, a benefit means an exemption from paying tax. But such release is possible only in relation to one piece of property of each type at the choice of the parent (or representative) of the child, regardless of how many grounds there are for such release.

Separately, we note that the benefit is not provided for property whose cadastral value exceeds 300 million rubles.

The procedure for registering and receiving benefits is as follows. The parent or other legal representative of the minor submits an application to the tax office of his choice. He can attach to the application documents confirming his right to benefits. If the benefit has already been provided previously, and the child has the right to further use it, then it is not necessary to reapply.

If a minor entitled to a benefit owns several objects of the same type, then the tax office must submit a notification indicating the object in respect of which the benefit will be applied before November 1 of the year from which the tax benefit is applied. If notification is not received from the parent (or other representative) of the minor, then the tax office itself will provide a benefit in relation to the property on which the maximum tax is charged.

Transaction methods

Does the child have to pay property taxes? The answer is yes. The main thing is that the transaction is carried out on behalf of legal representatives with appropriate commentary. Without it, the money will not be counted as payment for the child.

How can you cope with the task? Citizens can pay taxes:

• in banks;
• through payment terminals;
• through tank machines;
• by using the website “GosOplata Gosuslug”;
• electronic wallets;
• Internet banking programs.

These are the most common scenarios. Next, we will look at an example of paying property taxes.

Property tax legislation

In the Federal Law “On Property Taxes” dated December 9, 1991. provides an exact indication of which categories of citizens are recognized as taxpayers. Thus, according to the provisions, any owner of an object recognized as taxable is obliged to pay tax. Exemption from the tax burden is not provided either by the property status of citizens or by the age of the owners. Thus, any individual, including citizens under 18 years of age, dependents, students, students, must pay tax for residential premises, house, cottage, garage, etc. under the following conditions:

• Availability of property included in the list of taxable real estate;
• Lack of federal and regional benefits in relation to the property or category of owner.

Since a minor child carries out all legally significant actions through his official representative, tax obligations also fall on the shoulders of the parents. If the legal representative of the child is a guardian, adoptive parent, or trustee, the rights to dispose of the minor’s property and the obligation to pay taxes are transferred to them.

Payment instructions

Should children pay property taxes? Lawyers and tax officials say the responsibility for making appropriate payments lies with the parents of minors. Receipts cannot be ignored.

To pay tax for a child, you can do the following:

1. Open the “Payment for State Services” website.
2. Go to the “Tax debts” section.
3. Check the box next to “By document”.
4. Enter the payment notification number in the field that appears.
5. Click on the “Find” button.
6. Click on “Pay”.
7. Provide the citizen's bank account details.
8. Insert a comment if necessary.
9. Confirm the operation.

It is done. The proposed instructions are relevant for paying taxes through the GosGosuslugi portal;

search for a payment via Internet banking;

find information in electronic wallet systems.

In reality, everything is much simpler than it seems. Especially if the child has a TIN. This is due to the fact that parents will be able to find the necessary payment much faster in certain systems.

Property tax for minor children in 2020: is it paid, rules

Last modified: January 2020

The concept of taxation includes the combination of indicators in the form of the presence of an object, the tax base and the source of income for transferring payment.

The tax on the property of minor children under the object implies the presence of property values, under the tax base - the corresponding percentages provided depending on the indicators - quantitative and qualitative characteristics of the property and the region of location of the subject. But the lack of a source of income for children remains a subject of debate among citizens.

Taxation of property of citizens - individuals without entrepreneurial status is provided for by regulatory law No. 2003-1 of December 9, 1991. In accordance with Art.

1 of the normative act, payers are recognized as owners of property assets recognized as an object of taxation, without specifying how many years they have been paying property tax.

The law places the emphasis on the object, not the age category.

Having received the status of a taxpayer in accordance with the object subject to taxation, a citizen has the right to pay taxes to the treasury through legal or authorized representatives (Art.

26 of the Tax Code of the Russian Federation), determined by civil legislation. The responsibility to exercise powers to manage the property of minors is assigned to parents, guardians and trustees (Art.

26 and 28 of the Civil Code of the Russian Federation), including paying property taxes for children.

The object of taxation is movable and immovable property, depending on the type, providing for the following payments to the budget:

• real estate tax if you own houses, apartments, garages and other buildings, regardless of the square footage;
• transport tax if you have personal transport with internal combustion engines or electric motors;
• land tax when owning land plots, regardless of the total area.

Fiscal authorities calculate the payment amount based on information about the property owned and send notifications to the owners.

If a property tax is due on a minor child, then the specified amount must be transferred to the budget before December 1 of the current year.

Otherwise, financial sanctions will be assessed in the form of a fine for non-payment and a penalty for each day of delay.

Preferential categories of children for taxation

Whether children are subject to tax on real estate and movable property owned by property is determined by physical status, the presence of authorized representatives and decisions of self-government bodies of regional authorities.

In accordance with Article 407 of the Tax Code of the Russian Federation, property tax benefits are available to:

• disabled people who have had this status since childhood;
• family members of military personnel who have lost their breadwinner;
• persons receiving social support from the state for various reasons;
• categories classified as preferential by decision of local regional authorities.

Before transferring payments to the budget, it is advisable to study the features of regional legislation, since property tax refers to local payments.

Federal law delegates the right to make decisions regarding the establishment of additional benefits for local taxes to regional authorities, who decide locally whether children are subject to property tax and vehicle tax.

Individuals entitled to a tax benefit (clause 6 of Article 407 of the Tax Code of the Russian Federation) must submit an application to the fiscal service in the prescribed form with supporting documents entitling them to the benefit. The question of whether a one-year-old baby can become a taxpayer has an affirmative answer. Following the logic of the legislator, if there is a benefit, the child must write a corresponding application. The Tax Code does not indicate persons capable of drawing up a document for a baby. Guided by the general definition of the Civil Code of the Russian Federation, parents, guardians or trustees must draw up an application.

Child deductions

Compensation for property tax payments can be obtained by figuratively comparing it with deductions for children under personal income tax.

Payment of taxes for a child on property owned by the child in monetary terms is offset by the amount of personal income tax deductions provided, which are received by the employer if one of the following conditions is met:

• the child’s age does not exceed 18 years of age;
• the age is subject to extension to 23 years when studying full-time at a higher educational institution.

The amount of the deduction depends on the number of children for whom the account is provided and the total amount of income received, calculated on an accrual basis from the beginning of the calendar year. In the current 2020, to receive a deduction, income must not exceed 350 thousand rubles, and the monthly amount is:

• 1400 rubles – for the first and second child;
• 3000 rubles – for the third and subsequent children;
• 12,000 rubles – for a disabled child raised by parents;
• 6,000 rubles – for a disabled person since childhood who is supported by guardians or trustees.

The issue of compensation for property taxes of children under 18 years of age paid by parents or guardians in the presence of disability is groundless, since childhood disability belongs to preferential categories, exempt from payments to the budget at the federal level.

According to the legislator, if you answer negatively to the question: are minor children subject to property tax, then parents or guardians, in order to evade taxation, will legally transfer property values ​​to their children, depriving the treasury of tax revenues. At the same time, no one will compare that the child deduction provided exceeds the amount paid. However, to receive a deduction, parents must have official income in the form of wages, and if not, payments must be made from their own sources.

Property deductions

There are no tax benefits for minor children who own real estate.

However, the acquisition of real estate gives the right to receive a property deduction after the end of the calendar year when submitting the 3rd personal income tax declaration.

Every citizen has the right to take advantage of a benefit of up to 2 million rubles in the current year 2020, with the deduction amount amounting to 260 thousand rubles (2000000x0.13).

And if the property is registered in the name of a child, how to use the deduction? According to tax officials, the right to deduction can be exercised by those who pay tax for a minor child.

You can obtain the right for the following actions:

• purchasing housing for money on the secondary real estate market;
• contribution to shared construction and receipt of a property upon transfer to operation;
• financing the services of construction organizations for individual construction;
• payments for design and estimate documentation drawn up by designers on an individual order;
• acquisition of materials and components for construction;
• payment of the cost of the land plot with the subsequent construction of structures;
• repayment of interest on mortgage lending.

For three years after the above expenses, each citizen, subject to employment, can return 260 thousand rubles in the form of deductions, regardless of the fact that the owner of the purchased housing will be considered a minor child who is a real estate tax payer.

Transfer order

Since the payment of real estate tax by minors is provided on an equal basis with adults, then if there are objects of taxation in the property, a personal receipt - calculation from the tax authority comes with the child indicated as a taxpayer. You can make payments to the budget in the following ways:

1. In cash at any banking organization. The presence of a receipt sent by the tax authority serves as an attachment to the payment made, extremely simplifying the formation of tax payment on the personal account of a specific taxpayer - a minor citizen.
2. Transfer of non-cash funds from a card account. Since the payer will be the account owner, to minimize problems it is necessary to clearly formulate the purpose of the payment:
   payment of property tax by minor owners;
3. detailed reflection of information about the payer (full name, tax identification number, birth certificate details).

How to pay tax for a child without a receipt? Individual data must be reflected in the payment document. As practice shows, if the TIN is not specified, then problems arise with crediting and posting to the required personal account.

On a formal basis, the parent’s personal card shows an overpayment or the tax amount is “hanging” in unidentified payments, and an arrears are recorded in the child’s personal account that requires clarification. The simplest way out of the situation is to issue an identification code for a minor who has no established age restrictions.

Based on the results of the year of acquisition of movable and immovable property and annual ownership, the fiscal authority independently calculates taxes depending on the number of months of ownership of the property. If the owner owned property assets for less than 15 days in a particular month, then the period is excluded from the calculation; if more than 15 days, then it is taken into account as a full month according to standard mathematical rules.

Minors pay property tax based on the calculated amount in the same way as adults, without providing benefits for “childhood”.

The determining factors when calculating real estate tax are the following parameters:

• cadastral or inventory value (possible for use in calculations for the last time in 2020) depending on the region where the object is located;
• rates set by local authorities;
• the total area of ​​the property, taking into account the preferential footage for each owner;
• deflator coefficient established annually by the economic department when calculating based on inventory value.

The amount of transport tax is affected by:

• type of vehicle;
• engine power;
• year of issue;
• the rate established in the region.

Property assets of all types are not prohibited from being registered in the name of minors. The question of whether children should pay property taxes has an affirmative answer. The determining factor is not age, but the property. There is no judicial practice on this issue, but if arrears arise, it is possible to challenge only the accrual of financial sanctions, since until the age of 16, in accordance with the Tax Code of the Russian Federation, a citizen is not considered a subject of tax legal relations.

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Who should pay property taxes for minor children?

Quite a few citizens believe that parents should not pay taxes for their children. In doing so, they rely on the following:

• according to Article 8 of the Tax Code of the Russian Federation, tax is a mandatory individual payment collected from money belonging to an individual;
• in accordance with Art. 45 of the Tax Code of the Russian Federation, individuals are obliged to pay taxes personally, and third parties are not recognized as proper payers;
• minors are not responsible for failure to fulfill their tax obligations (under 16 - in full, and after 16 years - to a limited extent, if they do not have their own income).

If we consider the above, we can conclude that parents (legal representatives) do not have to pay property tax for their children. However, this is incorrect, since in accordance with Art. 80 of the RF IC, the responsibility of parents is to support minor children. Parents have the right to determine the form, as well as the order of maintenance, independently.

Child support means not only providing the child with everything necessary for development and existence, but also other needs, for example, maintaining the minor’s property in proper condition, as well as paying taxes for it. In addition, it should also be taken into account that an individual can take part in tax relations through a legal or authorized representative (26 Tax Code of the Russian Federation). Representatives of minor children under the RF IC are parents, who must perform actions exclusively for the benefit of the children. This position is shared by the tax authority and is also confirmed by the following acts:

• letter of the Ministry of Finance No. 03-05-06-01/32600;
• Resolution of the Plenum of the Supreme Arbitration Court No. 57.

Exemption from property tax

Important! Some categories of citizens are exempt from paying property tax. For example, property tax is not paid on commercial buildings with an area of ​​up to 50 square meters, as well as on the property of pensioners. Tax benefits are provided for disabled people of groups 1 and 2, disabled since childhood.

If tax benefits are provided, then the tax amount will be calculated at a reduced rate, but only for one of the property items, the value of which is no more than 300 million rubles. Property tax is a local tax and is paid to the regional budget. Therefore, in addition to the benefits provided for by federal law, local authorities can also establish additional benefits for minor citizens . You can find out whether any property tax benefits are provided in your region at the tax office (in person or on the website of the regional Federal Tax Service).

To pay tax at a preferential rate, the legal representatives of a minor child will have to provide tax documents confirming the corresponding right. You will also need to fill out an application and decide on the property for which the benefit will be applied. If a minor has several real estate properties, but his legal representative has not provided notice with a specific choice, then the benefit will automatically be applied to the most expensive property.

The list of persons exempt from paying property tax contains Art. 4 of Law 2003-1 “On taxes on property of individuals”. This list is closed and does not include such a category of citizens as minors. Therefore, if a child has received ownership of any real estate (apartment, residential building, room, cottage, garage, other buildings and structures, or a share in the specified property), then he has an obligation to pay the tax in question.

Important! The obligation to pay begins from the month in which the child acquired the right to property. If a child inherited property, then from the moment the inheritance was opened (from the date of death of the testator).

Does a minor child pay property tax?

Each person who owns one or another type of property is obliged to bear the costs of its maintenance, as well as pay taxes provided for by law. Property tax for individuals is mandatory for owners of real estate, including apartments, houses, outbuildings, garages and other premises (401 Tax Code of the Russian Federation). Property taxes are calculated by tax authorities based on data from Rosreestr. Property tax payers mean all persons who are not exempt from paying it, as well as those who do not have the provided benefits. Minor children in this case are also no exception, but the obligation to pay tax in this case falls on the shoulders of their legal representatives, who in most cases are parents (