Property tax for disabled people of group 2

Apartment tax for disabled people of group 2

Important

This support allows you to save an impressive amount - approximately 10 - 12 thousand rubles, which is subject to deduction from the cadastral cost of land, on which the tax is calculated. If we talk about disabled people of group 2, the key point here is the time of receipt.

It must be received before 2003, and there must be no restrictions on work activity. The exact amount that can be saved is determined by local governments, since this is enshrined in the legislation of the Russian Federation. For example, in the capital, the amount of deduction from the cadastre can reach 1 million rubles. If there is no land in ownership, then a person with any restrictions has the right to receive it out of turn. However, this is possible if the site is used for individual housing construction.

Dacha tax in the Moscow region in 2020 disabled

It is better to immediately take with you documents for the land plot, passport and pension certificate, so as not to come to the inspectorate several times. The legislation provides for a transition period until 2020 and so far this law has not come into force in all regions (the old scheme will apply there).

How land tax is processed for disabled people of group 2 in 2019

Accordingly, citizens who meet the criteria of the List may be exempt from tax in relation to one plot of land located on the territory of Russia. Art. 387 of the Tax Code states that local regulatory documents require compliance with the general principles of the Tax Code.

The list includes citizens who have deviations from development norms. This applies to physical development, psychological adequacy, sensory functions, and mental abilities. To establish a deviation, it is necessary to assemble a commission of specialists who must not only confirm or refute the disorder, but also calculate the extent of the disease. It is possible to identify universal circumstances that allow one to assign such a legal status: complete

This is not only a state of health, but also the establishment of relationships with society. The main factors for obtaining status are: the appearance of restrictions associated with the complete or partial loss of the ability to move, talk, navigate, take care of oneself, and engage in work;

What taxes does a disabled person of the second group pay?

1. persons who took part in testing nuclear and thermonuclear weapons as part of special risk units;
2. heroes of the Russian Federation and the USSR;
3. veterans, disabled people of the Second World War and other military operations;
4. persons who have become disabled as a result of such tests.
5. Chernobyl victims who suffered during the accident at the Mayak production facility and at the Semipalatinsk test site;
6. disabled people (only groups 1 and 2), as well as disabled children and people with disabilities since childhood;

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For the purposes of this chapter, houses and residential buildings located on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, horticulture, individual housing construction are classified as residential buildings. —————-Summary. To the beneficiary (inv. 2 gr. . and a pensioner like you) can receive a benefit for one apartment, one residential building (dacha), one garage, etc.

What tax benefits will there be in 2020 for disabled people of group 2?

Info

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Property tax In Russia, property tax for individuals is one of the local taxes: rates are set by local governments. The owner pays for a residential building, apartment, or other real estate.

However, there is a fairly long list of categories of citizens who are exempt from paying this type of tax; the list also includes disabled people of the second group. This type of government assistance will continue in 2020.

Transport tax

The benefit for this tax is also accrued only in relation to one object.

By decision of regional authorities, a reduced tax rate is applied to disabled car owners.

In addition, a citizen may be completely exempt from the obligation to pay tax - in particular, if the power of the car at his disposal does not exceed 100 horsepower.

A mandatory condition for providing a deduction is the purchase of a car under the control of a social security authority.

The preference continues to apply even if the vehicle is driven by another person with a power of attorney; The main thing is that the owner remains the disabled person for whom it was purchased.

Benefits for disabled people of group 2 when calculating property tax

Procedure for provision The standard mechanism is as follows:

1. Collection of necessary documentation.
2. Contacting the authorized body.
3. Obtaining a positive decision on the issue of providing benefits.

Let’s take a closer look at exactly what benefits are available to disabled people of the first and second groups and the established package of documents. What privileges can this category of citizens count on? Citizens with disabilities have every right to count on benefits for property, land and transport taxation. At the same time, it is necessary to pay attention to the existing nuances in each of the subspecies. Let's look at them in more detail. Property Based on the Federal Law “On Taxes on Property of Individuals,” a certain list of preferential categories of citizens who are exempt from paying this type of taxation has been established.

Property tax benefits for disabled people

Benefits in Moscow and St. Petersburg Muscovites, St. Petersburg residents and residents of Sevastopol can count on additional property tax benefits. For example, a tax discount is given for a garage or car space if its area is no more than 25 m².

You can read more about the list of preferences for people with disabilities in these cities on the website of the Federal Tax Service of the Russian Federation www.nalog.ru What to do if you overpay tax? If you overpaid for the past period, a person must write a statement to compensate for this amount (and for each object separately). The amount is revised for a maximum of three tax periods from the date of application and from the date on which the applicant became entitled to the preference.

Attention

The application will be reviewed by the inspector for 10 days and if the decision is positive, the money will be returned within a month. Payments on movable property Passenger cars for disabled people and cars with a capacity of up to 100 hp are not subject to transport tax.

What tax benefits are available to disabled people of the first and second groups?

• 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).
• Additional payments to pensions will also be made. Monthly cash payments to this category of citizens in 2020 will be 4959 rubles, 85 kopecks.

Disabled group 2 property tax

Depending on the degree of restrictions, a special medical commission also establishes a group of incapacity. At the legislative level, they are entitled to various benefits and payments.

Attention

Criteria for assigning a group Disability of citizens can be recognized only in the following cases:

• obvious loss of working capacity in full or in part;
• there is a need for regular maintenance. For example, a citizen is a bedridden patient;
• citizens are missing limbs;
• the presence of any serious incurable disease;
• mental disorders;
• there was a loss of one of the internal organs;
• the presence of serious hearing or vision impairment.

In addition, it is necessary to pay attention to the fact that, based on the results of a medical examination, groups 1 or 2, including 3, also provide the degree of limitation in work - from 1 to 3.

Calculation and payment

When receiving requests from taxpayers regarding the calculation of tax in relation to real estate objects, the name of which, according to Rosreestr authorities, includes an indication of a residential building, tax authorities must look for grounds for applying paragraph 2 of Article 401 of the Tax Code (for classifying buildings as residential buildings), including, if necessary — recalculation of tax obligations with (or) without the formation of tax notices (for example, due to the presence of tax deductions when calculating tax based on cadastral value, the application of the tax rate for objects such as “residential buildings”, as well as tax benefits).

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Country house tax

As for the timing, notifications from the Federal Tax Service arrive to payers no later than October 20. But the tax office gives very little time to pay the property tax. That is why the owner of the country house and land must pay the specified amount no later than December 1.

Timely application to government agencies to receive benefits can somewhat ease the financial burden of people with disabilities. For example, tax benefits are provided for disabled people in the Russian Federation. It is worth knowing all the nuances associated with their list, the registration procedure and the conditions, compliance with which provides additional social guarantees.

Disabled group 2 property tax

Traffic police. In some cities, a higher threshold of car power is allowed in large volumes. For example, this can be seen in the following standards for passenger cars:

• Moscow - to receive benefits, a disabled person is allowed to have a car with a power of up to 200 hp;
• St. Petersburg - up to 150 hp;
• Voronezh - up to 120 hp;
• Lipetsk – up to 200 hp

In order to have a reduced tax rate for the use of land, a disabled person of the 2nd group will need to take care of the following conditions:

1. Be the owner of a plot of land.
2. Own the land indefinitely or for a specified period.
3. Or be an heir to a land territory with a lifetime right of ownership.

In the case where land is registered in the name of a citizen for a specific period of time, tax payment is made only within the framework of existing property rights.

Apartment rental tax

The 3-NDFL declaration must be submitted by April 30 of the following reporting year. For renting out housing in 2020, you must report in 2020. Payment occurs after submitting the document. Payment for 2020 must be made by July 15, 2020.

How to pay tax on apartment rentals

Even if the rental of property does not meet the criteria for conducting business activities, the individual is not released from obligations. Otherwise, unpleasant consequences are possible - fines, penalties, and in some cases, criminal liability (in case of significant arrears to the budget).

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But his misadventures did not end there. At that very meeting, the commission reviewed the written explanations of the apartment’s tenant, who confirmed that he had been renting housing from the owner for almost two years for 15 thousand rubles a month.

Some people scare us with criminal liability, while others, on the contrary, assure us that we shouldn’t be afraid of “horror stories” from the tax office. Judicial practice allows us to understand how things actually stand with holding people accountable for renting out housing without paying taxes.

“I gave myself away”

It turned out that several vigilant neighbors contacted the Criminal Code with complaints that two residents lived in the apartment. Formally, no one was listed on the apartment’s personal account; fees were charged to the owners only for housing maintenance and heating; there were no meters in the apartment.

You can pay interest on rental housing by purchasing a license for a month or a year. To do this, you need to register as an individual entrepreneur and submit an application. More information on how to do this is on the Federal Tax Service website. The cost of a patent is not the same and depends on the city of residence. In Moscow, when calculating the amount, the district, area and square footage of housing are also taken into account.

Individuals renting out their housing pay 13 percent of their income. However, despite the higher rate, the amount deducted from income will be less. Let's look at an example of how much an ordinary citizen and private entrepreneur will have to pay for renting:

How to pay tax on apartment rentals

From January 1, 2020, residents of Moscow, Moscow, Kaluga regions, as well as the Republic of Tatarstan can pay a tax on self-employed people - 4 or 6 percent of income. Such citizens are exempt from personal income tax. The innovation is valid only in four regions.

The income date is the date on which, according to the apartment lease agreement, the landlord receives rent. The amount of tax payable is determined as the product of the tax rate by the amount of income received by the citizen, reduced by the amount of tax deductions, if he is entitled to them (Articles 218 - 221 of the Tax Code of the Russian Federation).

The tax service is not obliged to monitor the health status of taxpayers, so the burden of proving partial or complete disability falls on the shoulders of disabled people. Citizens must arrive at the Federal Tax Service with a request for preferential payments and with medical documents confirming their disability.

Apartment rental tax for disabled people

The concluded rental agreement for residential premises is subject to registration with the local executive and administrative body or with the organization operating the housing stock before the date of its actual provision for rent established in the rental agreement.

An apartment that is rented out by an individual entrepreneur is legally used for commercial purposes. You will not be able to participate in its sale as an individual. You will have to pay a tax of 6% on the sale amount, regardless of how many years the apartment has been owned. “If the sold property was used in business activities, then no property tax deductions can be used in relation to the income from its sale,” confirms Diana Maklozyan, head of the legal department of Heads Consulting.

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A patent does not exempt you from paying insurance premiums. Just like individual entrepreneurs in the simplified form, in 2020 entrepreneurs with a patent need to pay 5,840 rubles for compulsory health insurance and 26,545 rubles to the pension fund. You also need to keep track of your income in a special “patent” book.

Pay 6% as an individual entrepreneur using the “simplified”

Once a year, before April 30, you must submit a declaration in form 3-NDFL. The declaration takes into account income received during the previous year. If an apartment is owned by several owners, each of them must file a declaration and pay tax in proportion to their share.

In addition, the rules for calculating and providing benefits, subsidies and compensation in a number of constituent entities of the Russian Federation have been changed. For example, in St. Petersburg, pensioners are completely exempt from paying land tax on plots of less than 2,500 square meters. m.

Svetlana, hello! Your grandmother CANNOT rent out her apartment to students. She can only rent out an apartment on a legal street. Or rent out non-residential premises. She rents out her apartment. Even if the contract is called a lease, it is not a lease. This is hiring. And the provisions of the law on the rental of residential premises will be applied to this agreement. And there is NO NEED to register a residential lease agreement anywhere. It is concluded from the moment of signing. There is no need to register it with the Federal Registration Service.

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As a landlord, you must pay income tax because you have made a profit. The amount that will have to be shared with the state for renting out an apartment is not a huge 13% of income. Like all people who received additional income, in addition to salary, you need to submit an income tax return. It is submitted until April 30 of the following year after the housing is completed. There is a fine for being late.

• under a contract of gratuitous use - the peculiarity of this agreement is its gratuitous nature, that is, no payment is taken for accommodation, there is no income - there is no need to pay tax. Rental or tenancy provisions apply to this agreement;
• by agreement with relatives - a similar form of agreement that is used for permanent or temporary registration of relatives in an apartment of which they are not the owners.

The Tax Service has been given fairly broad powers to identify cases of tax evasion for renting out apartments. In relation to citizens, the tax office has the right to conduct on-site and desk audits.