Most people know that property owners need to pay taxes on it. Therefore, everyone who has their own apartment, house, room, land and other real estate will have to give the state a certain amount once a year. It is worth noting that the amount of payment is determined individually for each case. Therefore, it is impossible to say the exact amount that would be suitable for everyone. Quite an important question is whether you need to pay property tax if the apartment has a mortgage. We'll sort this out in this article.
General information
All individuals who own real estate are taxpayers. They are forced to pay annual taxes on their house or apartment. If you do not do this, a fine will be charged. You can find out about the debt by visiting the tax office in person or using a special Internet resource.
By law, the tax receipt must be sent at least 30 days before the payment is due. That is, a person will have a month to pay off the tax. If he does not do this in a timely manner, then a fine will be imposed. And it is 20% of the tax, and then can increase to 40%. Therefore, it is better not to delay paying tax on housing.
It may happen that the property tax receipt is not sent; for example, it gets lost in the mail or is sent to the wrong address. In such a situation, you should not wait until the problem resolves itself. If the receipt did not arrive on time, you should get it yourself. To do this, you can use the Internet and visit the website of the tax service or personally contact the government agency. An invoice will then be issued for payment, which will need to be repaid.
Liability for non-payment
The form of notification of the assessment of property tax was approved by Federal Tax Service Order No. ММВ-7-11/ [email protected] dated September 7, 2020. On January 15, 2020, some adjustments were made to it, approved by Federal Tax Service Order No. ММВ-7-21/ [email protected]
In accordance with these regulatory documents, in 2020 taxpayers will receive notifications about the calculation of property contributions using a new form. The main innovation is that the procedure for generating the form changes when it becomes necessary to recalculate the previously established contribution amount.
- The amount of the previously accrued amount.
- Amount to be paid additionally or reduced.
Variations for delivery of notification have been added. The form can be sent:
- By mail to the payer's registered address.
- Transmitted in electronic form.
Individuals who have a personal taxpayer account can receive the notification electronically.
Property tax is paid at the location of the taxable object. Every year, the Federal Tax Service sets deadlines for payment of contributions by individuals and legal entities. Property owners are accustomed to the fact that property contributions are usually made before November 1 of the current year, and they are accrued for the past year.
Legislative provisions allow you to postpone the payment deadline if the taxpayer sends an application to his inspector with such a request. To satisfy the application, it must indicate the grounds that will allow the payment deadline to be postponed. The transfer can be carried out for a maximum of one year.
If the deadlines are violated without sufficient grounds, the property owner will be charged a penalty for the entire amount of the arrears.
All taxpayers are required to comply with the deadlines for paying property taxes required by law. The absence of transfers at the end of the established period entails a number of response measures from the Federal Tax Service:
- A penalty is charged on the entire amount of the debt. This indicator is calculated for each day of delay at the rate of 1/300 of the National Bank's refinancing rate.
- A fine of 20% of the untransferred amount is issued. If the tax is not paid intentionally, the amount of penalties increases to 40%.
If the taxpayer does not respond to repeated notifications, and his debt exceeds three thousand rubles and has not been paid for more than six months, the Federal Tax Service has the right to prepare a statement of claim to the court. The purpose of the claim is to forcefully collect a debt. Reluctance to obey a court decision and refusal to pay will result in the seizure of cash savings and property until the debt is fully repaid.
The inspector can also send a notice of violation of the law to the taxpayer’s place of work. This measure has more of a moral message than a financial one, but nevertheless it is quite effective.
The tax is payable by December 1 of the year following the year in which the tax was accrued for real estate due to its being owned by the taxpayer. The number of months and for which month the tax was calculated does not matter.
It should be borne in mind that tax payment is carried out on the basis of a notification from the Federal Tax Service. It must be sent to the apartment owner by the tax authorities before the end of November of the year following the one in which the tax was calculated.
It is worth highlighting a rather rare but common scenario in practice - when the Federal Tax Service sends a notification later than the deadline for sending it or even the deadline for paying the tax. As a result, the taxpayer may incur arrears and penalties, which the Federal Tax Service requires to pay. The requirement to pay tax in this case should be considered as legitimate. But you need to know that the application of penalties in this case is illegal.
Having received such a request from the Federal Tax Service, you need to promptly send there a request to write off penalties. As evidence of their illegal accrual, you can attach postal documents that reflect that the notification of tax payment arrived later than the due date.
We invite you to read: Termination of a tenancy agreement
The Federal Tax Service, with which the taxpayer is registered, must write off the wrongfully accrued penalties. If this does not happen, you need to complain about the actions of the inspectorate to a higher structure of the Federal Tax Service. If this does not help, go to court.
It happens that the Federal Tax Service does not send a notification, despite the fact that the tax has been calculated. This may be related:
- With the fact that the calculated tax amount is less than 100 rubles.
As a rule, such cases are associated with a short duration of apartment ownership - about 1-2 months, with a small area.
However, as soon as at the end of the billing period the tax amount becomes equal to 100 rubles or more, the Federal Tax Service will send a notification. It will also send it if 3 years have passed since the tax was calculated - regardless of the payment amount.
- With the fact that the Federal Tax Service for some reason does not have information on the object of taxation (while a person is its owner and must, in principle, pay tax).
Such cases are rare, since Rosreestr itself sends information about real estate transactions to the Federal Tax Service. Tax authorities almost always know when and for how much a person bought an apartment.
But it is possible that, due to technical failures and other circumstances, the Federal Tax Service will not have data on the real estate acquired by a citizen, which is subject to taxation by law. But in this case, the apartment owner should not ignore the current situation: by law he is obligated to inform the Federal Tax Service about the presence of taxable real estate (at least according to obvious signs) in his property.
If a notification from the Federal Tax Service is not received by the end of November of the year following the one for which the tax should be calculated, the citizen is obliged to contact the tax authorities before the end of the year and inform them in the prescribed form that he owns a taxable property.
- With the fact that the taxpayer has an account in his Personal Account on the Federal Tax Service website.
The Federal Tax Service does not send paper notifications to the owners of such accounts unless the citizen directly asks the tax authorities to do so. An ignored electronic notification sent to the taxpayer through the Personal Account and, as a result, non-payment of tax will lead to unpleasant penalties.
Therefore, a citizen must remember the fact that he has access to his Personal Account. And if in doubt, check with the Federal Tax Service directly about the availability of such access. If desired, ask department specialists to send notifications in paper form.
Through your Personal Account, you can also inform the Federal Tax Service about the emergence of new taxable real estate in your ownership - if this is required according to the scenario reflected in paragraph 2.
- With the fact that benefits are applied to the object of taxation - in the form of the opportunity not to pay tax (or due to the fact that a zero tax base is formed for a specific property).
It is useful to consider the tax benefits for mortgage housing (in principle, similar to those provided to full owners of residential property) in more detail.
Do I need to pay if the apartment has a mortgage?
Nowadays, not every person can afford to buy an apartment right away. Many people take it out on credit and then pay off the mortgage for a long time. During this period, they have the right to live in the house and use it as full owners. And now the question arises, is there a property tax on a mortgage? After all, a person has not yet become an absolute owner, and, for example, cannot sell an apartment or give it as a gift.
As you know, if a person cannot pay the mortgage on time, the home will be taken away. And it’s difficult to predict how life will turn out. Everyone has the possibility that something unexpected will happen, due to which they will not be able to fully pay off the loan. However, property tax will be charged if the apartment has a mortgage. And you will need to pay on an equal basis with the full owners. After all, a person, despite having a mortgage loan, will still be considered the owner.
As for the rules, they are no different from the standard ones. Therefore, there is no need to hope that the tax will be less or that it will not be charged at all. The law is the same for everyone.
Tax benefits when buying an apartment
Since 2014, a new rule has been in force in Russia for providing benefits when completing a transaction for the purchase and sale of residential real estate, which has a positive effect on the processing of mortgage lending by individuals.
This is where the question arises: is it necessary to pay personal income tax on the mortgage loan received?
The Tax Code of the Russian Federation does not fully disclose the answer to the question of whether a loan is income of an individual.
Thus, borrowed funds from enterprises are recognized as income, but are not taxed .
As for individuals, if you rely on the Review of the practice of courts considering cases related to the application of Chapter 23 of the Tax Code of the Russian Federation, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2020, then income from individuals receiving funds on credit is not recognized by the courts as taxable.
Fines are imposed for missed payments - this is a month from the date of receipt of the notification.
How to pay
As has already become clear, it is necessary to pay property tax. But not all people understand exactly how this can be done. There are different payment methods, and a person can choose the option that is more convenient for him. For example, you can contact your bank with a receipt.
There you can pay in cash and then not have to worry about taxes for another year.
You can also use the Internet for this purpose. This option will even be more convenient, since you won’t even have to leave the house to carry out your plans. You will need to use, for example, the online version of your bank. If there is money on the card, then you can pay from it. The money will be immediately transferred to the tax service account, and the tax will be paid.
How is tax calculated?
If everything is clear with payment, then the scheme by which the tax is calculated is not clear to everyone. In principle, there is no need to do the calculations yourself. The state does this, and the person only receives a notification of the amount. Therefore, just to check, you can try to do the calculations yourself.
The easiest way would be to use the official website of the Federal Tax Service. There is a special service that will calculate the approximate amount. You will need to indicate the cadastral number of the property or address, then write the area and cadastral value. Then you will need to write additional information - share size, holding period, tax deduction, availability of benefits, etc. Based on the information provided, the final result will be generated. But you should understand that the amount is only approximate. Therefore, you should not be surprised if the state calculates a slightly different tax amount. It is the received receipt that you should trust, and not the Internet resource.
