the company was additionally assessed the tax on the property of organizations due to the fact that in the audited tax period, in relation to non-residential buildings, the definition of energy efficiency classes is not legislatively provided.

Outcome: the claim was denied, because at the time the disputed facility was put into operation, the corresponding energy passport confirming the high energy class

contested decision

The company is charged additional tax on the property of organizations.

Outcome: the claim was refused, because the procedure for reviewing the results of the determination established by law cadastral value does not imply the possibility of arbitrarily changing information about the cadastral value entered in State Register, including by reducing it by the amount of VAT calculated

contested decision

the company was additionally assessed the tax on the property of organizations due to the fact that when calculating the tax in relation to the disputed object, the company excluded from the tax base on property tax of organizations the amount of VAT.

Outcome: the claim was denied due to the lack of grounds for the company to use for the calculation of the tax base for corporate property tax in relation to

All jurisprudence on this topic »

Simplified taxation system (STS)

Single tax on imputed income (UTII)

1. The tax base is determined, taking into account the specifics established by this article, as the cadastral value of property in relation to the following types real estate recognized as an object of taxation:

1) administrative and business centers and shopping centers (complexes) and premises in them;

2) non-residential premises, the purpose, permitted use or name of which, in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of real estate objects, provides for the placement of offices, retail facilities, facilities Catering and consumer services, or which are actually used to accommodate offices, retail facilities, public catering and consumer services;

3) objects of immovable property of foreign organizations that do not carry out activities in Russian Federation through permanent representative offices, as well as real estate objects of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices;

4) residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets in the manner established for accounting.

2. The law of the subject of the Russian Federation, which establishes the specifics of determining the tax base based on the cadastral value of real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, can only be adopted after the results of determining the cadastral value of objects are approved by the subject of the Russian Federation in the prescribed manner real estate.

After the adoption of the law specified in this paragraph, the transition to the determination of the tax base in respect of real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, as their average annual cost not allowed.

3. For the purposes of this article, an administrative and business center is a detached non-residential building (building, construction), the premises in which belong to one or several owners and which meets at least one of the following conditions:

1) the building (building, structure) is located on land plot, one of the types of permitted use of which provides for the placement of office buildings for business, administrative and commercial purposes;

2) the building (construction, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:

a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes if the purpose, permitted use or name of the premises with a total area of ​​at least 20 percent of the total area of ​​this building (structure, structure) in accordance with the information contained in the Unified the state register of real estate, or documents of technical accounting (inventory) of such real estate provides for the location of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots);

the actual use of a building (building, structure) for business, administrative or commercial purposes is the use of at least 20 percent of its total area for offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots).

4. For the purposes of this article, a shopping center (complex) is recognized as a detached non-residential building (building, construction), the premises in which belong to one or more owners and which meets at least one of the following conditions:

1) the building (construction, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of commercial facilities, public catering facilities and (or) consumer services;

2) the building (construction, structure) is intended for use or is actually used for the purpose of accommodating trade facilities, public catering facilities and (or) consumer services facilities. Wherein:

a building (construction, structure) is recognized as intended for use for the purpose of accommodating trade facilities, public catering facilities and (or) consumer service facilities, if the purpose, permitted use or name of the premises with a total area of ​​at least 20 percent of the total area of ​​this building (structure, structure) in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, it provides for the placement of shopping facilities, public catering facilities and (or) consumer services facilities;

the actual use of a building (structure, structure) for the purpose of accommodating trade facilities, catering facilities and (or) consumer services facilities is the use of at least 20 percent of its total area for accommodating trade facilities, catering facilities and (or) consumer services facilities.

4.1. For the purposes of this article, a detached non-residential building (structure, structure), the premises of which belong to one or more owners, is recognized simultaneously as an administrative and business center and a shopping center (complex), if such a building (structure, structure) is intended for use or is actually used simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating retail facilities, catering facilities and (or) consumer services facilities.

For the purposes of this paragraph:

a building (construction, structure) is recognized as intended for use simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, catering facilities and (or) consumer service facilities, if the purpose, permitted use or name of the premises with a total area at least 20 percent of the total area of ​​this building (building, structure), in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, provides for the placement of offices and related office infrastructure (including centralized reception rooms, rooms for meetings, office equipment, parking lots), shopping facilities, catering facilities and (or) consumer services facilities;

the actual use of a building (structure, structure) both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, public catering facilities and (or) consumer service facilities, is recognized as the use of at least 20 percent of the total area of ​​this building (structure, facilities) to accommodate offices and related office infrastructure (including centralized reception areas, meeting rooms, office equipment, parking lots), retail, catering and/or consumer services facilities.

5. For the purposes of this article, actual use non-residential premises for placement of offices, retail facilities, catering facilities and (or) consumer services facilities, the use of at least 20 percent of its total area for the placement of offices, retail facilities, catering facilities and (or) consumer services facilities is recognized.

6. If, in accordance with the legislation of the Russian Federation, the cadastral value of the building in which the premises that are the object of taxation is located is determined, but the cadastral value of such premises is not determined, the tax base in respect of this premises is determined as a share of the cadastral value of the building, in which the premises are located, corresponding to the share, which is the area of ​​the premises in the total area of ​​the building.

7. The authorized executive body of the constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:

1) determine for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, in respect of which the tax base is determined as the cadastral value (hereinafter in this article - the list);

2) send the list in electronic form to tax authority on the subject of the Russian Federation;

3) posts the list on its official website or on the official website of a constituent entity of the Russian Federation on the information and telecommunication network "Internet".

8. The composition of information to be included in the list, the format and procedure for their submission in electronic form to the tax authority for the subject of the Russian Federation are determined federal body executive power, authorized to control and supervise in the field of taxes and fees.

9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the subject of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises, established taking into account the provisions of paragraphs 3, 4, 5 of this article higher executive body state power of the subject of the Russian Federation.

10. Real estate objects identified during the tax period, specified in subparagraphs 1 and 2 of paragraph 1 of this article, not included in the list as of January 1 of the year of the tax period, are subject to inclusion in the list determined by the authorized executive body of the constituent entity of the Russian Federation for the next tax period, unless otherwise provided by this paragraph.

In the event that a real estate object is formed as a result of the division of a real estate object or other actions in accordance with the legislation of the Russian Federation with real estate objects included in the list as of January 1 of the year of the tax period, the specified newly formed real estate object, subject to compliance with its criteria, provided for by this article, prior to its inclusion in the list, it is subject to taxation at the cadastral value determined on the day of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value of such an object.

11. A person keeping records of the common property of partners is obliged, for taxation purposes, to report, no later than the 20th day of the month following the reporting period, to each participant in a simple partnership agreement (agreement on joint activity), an investment partnership agreement, in addition to the information provided for in Article 377 of this of the Code, information on the cadastral value of immovable property constituting common property comrades, as of January 1 of the year that is the tax period.

12. Calculation of the amount of tax and amounts of advance tax payments in respect of property, in respect of which the tax base is determined as its cadastral value, is carried out in the manner prescribed by Article 382 of this Code, taking into account the following features:

1) the amount of the advance tax payment is calculated after the end of the reporting period as one fourth of the cadastral value of the immovable property as of January 1 of the year that is the tax period, multiplied by the appropriate tax rate;

2) if the cadastral value of the immovable property specified in subparagraph 1 or 2 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the said immovable property is not included in the list as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in respect of this real estate object are carried out in the manner prescribed by this chapter, without taking into account the provisions of this article;

3) an immovable property object is subject to taxation by the owner of such an object or by an organization that owns such an object on the right of economic management, unless otherwise provided by Articles 378 and 378.1 of this Code.

13. In relation to real estate objects, the tax base for which is determined as the cadastral value, the organization pays tax (advance tax payments) to the budget at the location of each of the said real estate objects in the amount determined as the product tax rate operating on the territory of the corresponding subject of the Russian Federation, where these real estate objects are located, and the cadastral value (one fourth of the cadastral value) of this property.

14. If the cadastral value has not been determined for the immovable property objects specified in subparagraph 3 of paragraph 1 of this article, the tax base for the said immovable property objects shall be assumed to be zero.

15. Changes in the cadastral value of objects of taxation during the tax period are not taken into account when determining the tax base in this and previous tax periods unless otherwise provided by this paragraph.

A change in the cadastral value of an object of taxation due to the correction of errors made in determining its cadastral value is taken into account when determining the tax base starting from the tax period in which the erroneously determined cadastral value was applied.

In the event of a change in the cadastral value by decision of the commission for the consideration of disputes on the results of determining the cadastral value or by a court decision, information about the cadastral value established by the decision of the said commission or by the decision of the court is taken into account when determining the tax base starting from the tax period in which the corresponding application for reviewing the cadastral value was submitted. value, but not earlier than the date of entry into the Unified State Register of Real Estate of the cadastral value, which was the subject of a dispute.

The tax authority assessed additional tax on a part of the common property in the building, the transfer of ownership of which is not registered

The tax authority assessed additional property tax due to its calculation by the taxpayer at the cadastral value reduced by VAT

1. The tax base is determined, taking into account the specifics established by this article, as the cadastral value of property in relation to the following types of immovable property recognized as an object of taxation:

1) administrative and business centers and shopping centers (complexes) and premises in them;

2) non-residential premises, the purpose, permitted use or name of which, in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of real estate objects, provides for the placement of offices, retail facilities, public catering and consumer services, or which are actually used to accommodate offices, retail facilities, catering facilities and consumer services;

(see text in previous edition)

3) objects of immovable property of foreign organizations that do not operate in the Russian Federation through permanent representative offices, as well as objects of immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices;

4) residential premises, garages, parking spaces, construction in progress, as well as residential buildings, garden houses, utility buildings or structures located on land plots provided for personal subsidiary plots, gardening, gardening or individual housing construction.

(see text in previous edition)

2. The law of the subject of the Russian Federation, which establishes the specifics of determining the tax base based on the cadastral value of real estate objects specified in subparagraphs 1 and 4 of paragraph 1 of this article, can only be adopted after the approval by the subject of the Russian Federation in the prescribed manner of the results of determining the cadastral value of real estate objects property.

(see text in previous edition)

After the adoption of the law specified in this paragraph, the transition to the definition of the tax base for real estate objects specified in subparagraphs 1 and 4 of paragraph 1 of this article as their average annual value is not allowed.

(see text in previous edition)

3. For the purposes of this article, an administrative and business center is a detached non-residential building (building, construction), the premises in which belong to one or more owners and which meets at least one of the following conditions:

1) the building (structure, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of office buildings for business, administrative and commercial purposes;

2) the building (construction, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:

a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes if the purpose, permitted use or name of the premises with a total area of ​​at least 20 percent of the total area of ​​this building (structure, structure) in accordance with the information contained in the Unified the state register of real estate, or documents of technical accounting (inventory) of such real estate provides for the location of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots);

(see text in previous edition)

the actual use of a building (building, structure) for business, administrative or commercial purposes is the use of at least 20 percent of its total area for offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots).

4. For the purposes of this article, a shopping center (complex) is a stand-alone non-residential building (building, construction), the premises in which belong to one or more owners and which meets at least one of the following conditions:

1) the building (construction, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of commercial facilities, public catering facilities and (or) consumer services;

2) the building (construction, structure) is intended for use or is actually used for the purpose of accommodating trade facilities, public catering facilities and (or) consumer services facilities. Wherein:

a building (construction, structure) is recognized as intended for use for the purpose of accommodating trade facilities, public catering facilities and (or) consumer service facilities, if the purpose, permitted use or name of the premises with a total area of ​​at least 20 percent of the total area of ​​this building (structure, structure) in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, it provides for the placement of shopping facilities, public catering facilities and (or) consumer services facilities;

(see text in previous edition)

the actual use of a building (structure, structure) for the purpose of accommodating trade facilities, public catering facilities and (or) consumer services facilities is recognized as the use of at least 20 percent of its total area for accommodating trade facilities, public catering facilities and (or) consumer services facilities.

4.1. For the purposes of this article, a detached non-residential building (structure, structure), the premises of which belong to one or more owners, is recognized simultaneously as an administrative and business center and a shopping center (complex), if such a building (structure, structure) is intended for use or is actually used simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating retail facilities, catering facilities and (or) consumer services facilities.

For the purposes of this paragraph:

a building (construction, structure) is recognized as intended for use simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, catering facilities and (or) consumer service facilities, if the purpose, permitted use or name of the premises with a total area at least 20 percent of the total area of ​​this building (building, structure), in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, provides for the placement of offices and related office infrastructure (including centralized reception rooms, rooms for meetings, office equipment, parking lots), shopping facilities, catering facilities and (or) consumer services facilities;

(see text in previous edition)

the actual use of a building (structure, structure) both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, public catering facilities and (or) consumer service facilities, is recognized as the use of at least 20 percent of the total area of ​​this building (structure, facilities) to accommodate offices and related office infrastructure (including centralized reception areas, meeting rooms, office equipment, parking lots), retail, catering and/or consumer services facilities.

5. For the purposes of this article, the actual use of non-residential premises for the placement of offices, shopping facilities, catering facilities and (or) consumer services facilities is the use of at least 20 percent of its total area for accommodating offices, shopping facilities, catering facilities and (or) consumer service facilities.

6. If, in accordance with the legislation of the Russian Federation, the cadastral value of the building in which the premises that are the object of taxation is located is determined, but the cadastral value of such premises is not determined, the tax base in respect of this premises is determined as a share of the cadastral value of the building, in which the premises are located, corresponding to the share, which is the area of ​​the premises in the total area of ​​the building.

7. The authorized executive body of the constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:

1) determine for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, in respect of which the tax base is determined as the cadastral value (hereinafter in this article - the list);

2) sends the list in electronic form to the tax authority for the subject of the Russian Federation;

(see text in previous edition)

3) posts the list on its official website or on the official website of a constituent entity of the Russian Federation on the information and telecommunication network "Internet".

8. The composition of the information to be included in the list, the format and procedure for their submission in electronic form to the tax authority for the constituent entity of the Russian Federation are determined by the federal executive body authorized for control and supervision in the field of taxes and fees.

(see text in previous edition)

9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the constituent entity of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises, established subject to the provisions of paragraphs 3,, of this article, by the highest executive body of state power of the subject of the Russian Federation.

(see text in previous edition)

10. Real estate objects identified during the tax period, specified in subparagraphs 1 and 2 of paragraph 1 of this article, not included in the list as of January 1 of the year of the tax period, are subject to inclusion in the list determined by the authorized executive body of the constituent entity of the Russian Federation for the next tax period, unless otherwise provided by this paragraph.

(see text in previous edition)

In the event that a real estate object is formed as a result of the division of a real estate object or other actions in accordance with the legislation of the Russian Federation with real estate objects included in the list as of January 1 of the year of the tax period, the specified newly formed real estate object, subject to compliance with its criteria, provided for by this article, prior to its inclusion in the list, it is subject to taxation at the cadastral value determined on the day of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value of such an object.

(see text in previous edition)

11. A person keeping records of the common property of partners is obliged, for tax purposes, to report no later than the 20th day of the month following the reporting period to each participant in a simple partnership agreement (agreement on joint activity), an investment partnership agreement, in addition to the information provided for in Article 377 of this of the Code, information on the cadastral value of real estate constituting the common property of partners.

(see text in previous edition)

12. Calculation of the amount of tax and amounts of advance tax payments in respect of property, in respect of which the tax base is determined as its cadastral value, is carried out in the manner prescribed by Article 382 of this Code, taking into account the following features:

1) the amount of the advance tax payment is calculated after the end of the reporting period as one fourth of the cadastral value of the immovable property, multiplied by the relevant tax rate;

(see text in previous edition)

2) if the cadastral value of the immovable property specified in subparagraph 1 or 2 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the said immovable property is not included in the list as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in respect of this real estate object are carried out in the manner prescribed by this chapter, without taking into account the provisions of this article;

15. Changes in the cadastral value of an object of taxation during a tax period shall not be taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.

A change in the cadastral value of an object of taxation due to a change in the qualitative and (or) quantitative characteristics of this object of taxation is taken into account when determining the tax base from the date of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value.

In the event of a change in the cadastral value of the object of taxation due to the correction of a technical error in the information of the Unified State Real Estate Register on the value of the cadastral value, as well as in the event of a decrease in the cadastral value due to the correction of errors made in determining the cadastral value, revision of the cadastral value by decision of the dispute resolution commission on the results of determining the cadastral value or a court decision in case of inaccuracy of the information used in determining the cadastral value, information on the changed cadastral value entered in the Unified State Register of Real Estate is taken into account when determining the tax base starting from the date when information on the changing cadastral value begins to be applied for taxation purposes .

In the event of a change in the cadastral value of an object of taxation based on the establishment of its market value by decision of the commission for consideration of disputes on the results of determining the cadastral value or by a court decision, information on the cadastral value established by the decision of the said commission or by the decision of the court, entered into the Unified State Register of Real Estate, is taken into account when determining the tax base starting from the date of application of the cadastral value for taxation purposes, being the subject of a dispute.

(see text in previous edition)

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

The Tax and Customs Tariff Policy Department considered the letter on the application of Article 378.2 of the Tax Code of the Russian Federation in connection with the adoption (hereinafter - the federal law N 307-FZ) and reports.

Based on paragraph 2 of Article 372 of the Tax Code of the Russian Federation (hereinafter referred to as the Code, as amended by Federal Law N 307-FZ), from January 1, 2014, the laws of the constituent entities of the Russian Federation may determine the specifics of determining the tax base of individual real estate objects in accordance with Chapter 30 "Tax on the property of organizations" of the Code.

Paragraph 2 of Article 375 of the Code (as amended by Federal Law N 307-FZ) establishes that the tax base for individual real estate objects is determined as their cadastral value as of January 1 of the year of the tax period in accordance with Article 378.2 of the Code.

In accordance with the law of the subject of the Russian Federation, which establishes the specifics of determining the tax base based on the cadastral value of real estate objects specified in subparagraphs 1 and , can be adopted only after the results of determining the cadastral value of real estate objects are approved by the subject of the Russian Federation in the prescribed manner.

According to Article 24.12 of the Federal Law of July 29, 1998 N 135-FZ "On Appraisal Activities in the Russian Federation" (hereinafter - Federal Law N 135-FZ), state cadastral valuation is carried out by decision of the executive body of state power of a constituent entity of the Russian Federation or in cases established the legislation of the subject of the Russian Federation, by decision of the local government at least once every five years from the date as of which the state cadastral valuation was carried out. The body that made the decision to conduct the state cadastral valuation is the customer of the work to determine the cadastral value.

The formation of a list of real estate objects subject to state cadastral valuation (hereinafter referred to as the List of real estate objects) is carried out in the manner established by Article 24.13 of Federal Law N 135-FZ. At the same time, the state cadastral valuation is carried out in relation to the state cadastre real estate objects of real estate. The list of real estate objects is formed by Rosreestr and provided to the customer of work to determine the cadastral value at his request. The procedure for the formation of the List of real estate objects and its provision by Rosreestr to the customer, including the requirements for the content of the customer's request for work to determine the cadastral value, are established by the authorized federal body that performs the functions of legal regulation in the field of valuation activities (Ministry of Economic Development of Russia).

Based on subparagraphs 1 and 2 of paragraph 1 of Article 378.2 of the Code, the tax base is determined, taking into account the specifics established by this article, as the cadastral value of property, approved in the prescribed manner, in relation to certain types of real estate recognized as an object of taxation, which include administrative and business centers and shopping centers (complexes) and premises in them; non-residential premises, the purpose of which, in accordance with the cadastral passports of real estate objects or documents of technical accounting (inventory) of real estate objects, provides for the placement of offices, retail facilities, public catering facilities and consumer services, or which are actually used to accommodate offices, retail facilities, public catering facilities and household service.

The conditions for recognizing a property as an administrative and business center, a shopping center (complex), an office, a shopping facility, a public catering and consumer services facility are established by paragraphs 3-5 of Article 378.2 of the Code.

The authorized executive body of the constituent entities of the Russian Federation, no later than the 1st day of the next tax period for corporate property tax, determines for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of Article 378.2 of the Code (hereinafter referred to as the List of immovable property objects for tax purposes ), sends it to the tax authorities at the location of the relevant real estate objects and places it on its official website or on the official website of the subject of the Russian Federation in the Internet information and telecommunication network.

In this regard, the real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of Article 378.2 of the Code, which are not included in the List of real estate objects for taxation purposes for the relevant tax period, by virtue of subparagraph 2 of paragraph 12 of Article 378.2 of the Code, are subject to taxation based on the tax base, determined in accordance with paragraph 1 of Article 375 of the Code, that is, based on the average annual value of property recognized as objects of taxation.

In the event of a change in the status of a real estate object included in the List of Real Estate Objects for Taxation Purposes, in connection with the termination (emergence) of ownership, including as a result of division into several objects, according to the Department, the calculation of the amount of tax on property of organizations in these cases must be carried out in the manner prescribed by paragraph 5 of Article 382 of the Code, in relation to the immovable property of foreign organizations specified in subparagraph 3 of paragraph 1 of Article 378.2 of the Code. At the same time, after the division of a real estate object into several independent objects, the taxation of newly formed real estate objects should be carried out on the basis of the tax base determined in the generally established manner in accordance with paragraph 1 of Article 375 of the Code.

At the same time, we believe that this issue requires legislative regulation.

On the issue of exclusion of a real estate object from the List of real estate objects for taxation purposes for the next tax period, one should be guided by paragraph 2 of Article 378.2 of the Code, according to which, after the adoption of the law of the constituent entity of the Russian Federation, which establishes the specifics of determining the tax base based on the cadastral value of property, the transition to determining the tax base in relation to the said real estate objects as their average annual value is not allowed.

S.D.Shatalov

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Article 378.2. Features of determining the tax base, calculation and payment of tax in relation to individual real estate objects

• checked today
• code dated 28.01.2020
• entered into force on 01.01.2014

There are no new versions of the article that have not entered into force.

Compare with the version of the article dated 01/01/2019 01/01/2018 01/01/2017 01/01/2016 01/01/2015 01/01/2014

The tax base is determined, taking into account the specifics established by this article, as the cadastral value of property in relation to the following types of immovable property recognized as an object of taxation:

• 1) administrative and business centers and shopping centers (complexes) and premises in them;
• 2) non-residential premises, the purpose, permitted use or name of which, in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of real estate objects, provides for the placement of offices, retail facilities, public catering and consumer services, or which are actually used to accommodate offices, retail facilities, catering facilities and consumer services;
• 3) objects of immovable property of foreign organizations that do not operate in the Russian Federation through permanent representative offices, as well as objects of immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices;
• 4) residential premises, garages, parking spaces, construction in progress, as well as residential buildings, garden houses, utility buildings or structures located on land plots provided for personal subsidiary plots, gardening, gardening or individual housing construction.

The law of the subject of the Russian Federation, which establishes the specifics of determining the tax base based on the cadastral value of real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, can only be adopted after the results of determining the cadastral value of real estate objects are approved by the subject of the Russian Federation in the prescribed manner .

After the adoption of the law specified in this paragraph, the transition to the definition of the tax base for real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, as their average annual value is not allowed.

For the purposes of this article, an administrative and business center is a detached non-residential building (building, construction), the premises in which belong to one or more owners and which meets at least one of the following conditions:

• 1) the building (structure, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of office buildings for business, administrative and commercial purposes;
• 2) the building (construction, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:
• a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes if the purpose, permitted use or name of the premises with a total area of ​​at least 20 percent of the total area of ​​this building (structure, structure) in accordance with the information contained in the Unified the state register of real estate, or documents of technical accounting (inventory) of such real estate provides for the location of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots);
• the actual use of a building (building, structure) for business, administrative or commercial purposes is the use of at least 20 percent of its total area for offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots).

For the purposes of this article, a shopping center (complex) is a detached non-residential building (building, construction), the premises in which belong to one or more owners and which meets at least one of the following conditions:

• 1) the building (construction, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of commercial facilities, public catering facilities and (or) consumer services;
• 2) the building (construction, structure) is intended for use or is actually used for the purpose of accommodating trade facilities, public catering facilities and (or) consumer services facilities. Wherein:
• a building (construction, structure) is recognized as intended for use for the purpose of accommodating trade facilities, catering facilities and (or) consumer service facilities, if the purpose, permitted use or name of the premises with a total area of ​​at least 20 percent of the total area of ​​this building (structure, structure) in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, it provides for the placement of shopping facilities, public catering facilities and (or) consumer services facilities;
• the actual use of a building (structure, structure) for the purpose of accommodating trade facilities, catering facilities and (or) consumer services facilities is the use of at least 20 percent of its total area for accommodating trade facilities, catering facilities and (or) consumer services facilities.

For the purposes of this article, a detached non-residential building (structure, structure), the premises of which belong to one or more owners, is recognized simultaneously as an administrative and business center and a shopping center (complex), if such a building (structure, structure) is intended for use or is actually used simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating retail facilities, catering facilities and (or) consumer services facilities.

For the purposes of this paragraph:

• a building (construction, structure) is recognized as intended for use simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, catering facilities and (or) consumer service facilities, if the purpose, permitted use or name of the premises with a total area at least 20 percent of the total area of ​​this building (building, structure) in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, provides for the placement of offices and related office infrastructure (including centralized reception rooms, rooms for meetings, office equipment, parking lots), shopping facilities, catering facilities and (or) consumer services facilities;
• the actual use of a building (structure, structure) both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, public catering facilities and (or) consumer service facilities, is recognized as the use of at least 20 percent of the total area of ​​this building (structure, facilities) to accommodate offices and related office infrastructure (including centralized reception areas, meeting rooms, office equipment, parking lots), retail, catering and/or consumer services facilities.

For the purposes of this article, the actual use of non-residential premises for the placement of offices, retail facilities, public catering facilities and (or) consumer services facilities is the use of at least 20 percent of its total area for the placement of offices, retail facilities, public catering facilities and (or) household facilities. service.

If, in accordance with the legislation of the Russian Federation, the cadastral value of the building in which the premises that are the object of taxation is located is determined, but the cadastral value of such premises is not determined, the tax base in respect of this premises is determined as a share of the cadastral value of the building in which the object of taxation is located. a room corresponding to the proportion of the area of ​​the room in the total area of ​​the building.

The authorized executive body of the subject of the Russian Federation no later than the 1st day of the next tax period for tax:

• 1) determine for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, in respect of which the tax base is determined as the cadastral value (hereinafter in this article - the list);
• 2) sends the list in electronic form to the tax authority for the subject of the Russian Federation;
• 3) posts the list on its official website or on the official website of a constituent entity of the Russian Federation on the information and telecommunication network "Internet".

The composition of the information to be included in the list, the format and procedure for sending them in electronic form to the tax authority for the subject of the Russian Federation are determined by the federal executive body authorized to control and supervise taxes and fees.

The type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the constituent entity of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises, established taking into account the provisions of paragraphs 3, 4, 5 of this article by the highest executive body of state power of the subject of the Russian Federation.

Real estate objects identified during the tax period, specified in subparagraphs 1 and 2 of paragraph 1 of this article, not included in the list as of January 1 of the year of the tax period, are subject to inclusion in the list determined by the authorized executive body of the constituent entity of the Russian Federation for the next tax period unless otherwise provided by this paragraph.

In the event that a real estate object is formed as a result of the division of a real estate object or other actions in accordance with the legislation of the Russian Federation with real estate objects included in the list as of January 1 of the year of the tax period, the specified newly formed real estate object, subject to compliance with its criteria, provided for by this article, prior to its inclusion in the list, it is subject to taxation at the cadastral value determined on the day of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value of such an object.

Face, keeping records common property of partners, is obliged for taxation purposes to report, no later than the 20th day of the month following the reporting period, to each participant in a simple partnership agreement (agreement on joint activity), an investment partnership agreement, in addition to the information provided for in Article 377 of this Code, information on the cadastral value immovable property constituting the common property of partners.

The calculation of the amount of tax and the amount of advance tax payments in respect of property, in respect of which the tax base is determined as its cadastral value, is carried out in the manner prescribed by Article 382 of this Code, taking into account the following features:

• 1) the amount of the advance tax payment is calculated after the end of the reporting period as one fourth of the cadastral value of the immovable property, multiplied by the relevant tax rate;
• 2) if the cadastral value of the immovable property specified in subparagraph 1 or 2 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the said immovable property is not included in the list as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in respect of this real estate object are carried out in the manner prescribed by this chapter, without taking into account the provisions of this article;
• 2.1) if the cadastral value of the immovable property specified in subparagraph 3 or 4 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period, the determination of the tax base and the calculation of the tax amount (advance payment amount on tax) for the current tax period in relation to this real estate object are carried out on the basis of the cadastral value determined on the day of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value of such an object;
• 2.2) if the cadastral value of the real estate objects specified in subparagraph 4 of paragraph 1 of this article is not determined, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in relation to these real estate objects are carried out in in the manner provided for by this chapter without regard to the provisions of this article;
• 3) became invalid from January 1, 2020. - Federal Law of September 29, 2019 N 325-FZ.

In relation to real estate objects, the tax base for which is determined as the cadastral value, the organization pays tax (advance tax payments) to the budget at the location of each of the said real estate objects in the amount determined as the product of the tax rate in force in the territory of the relevant subject Russian Federation, where these real estate objects are located, and the cadastral value (one fourth of the cadastral value) of this property.

If the cadastral value has not been determined for the immovable property specified in subparagraph 3 of paragraph 1 of this article, the tax base for the said immovable property shall be assumed to be zero.

Changes in the cadastral value of an object of taxation during a tax period shall not be taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.

A change in the cadastral value of an object of taxation due to a change in the qualitative and (or) quantitative characteristics of this object of taxation is taken into account when determining the tax base from the date of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value.

In the event of a change in the cadastral value of the object of taxation due to the correction of a technical error in the information of the Unified State Real Estate Register on the value of the cadastral value, as well as in the event of a decrease in the cadastral value due to the correction of errors made in determining the cadastral value, revision of the cadastral value by decision of the dispute resolution commission on the results of determining the cadastral value or a court decision in case of inaccuracy of the information used in determining the cadastral value, information on the changed cadastral value entered in the Unified State Register of Real Estate is taken into account when determining the tax base starting from the date when information on the changing cadastral value begins to be applied for taxation purposes .

In the event of a change in the cadastral value of an object of taxation based on the establishment of its market value by decision of the commission for the consideration of disputes on the results of determining the cadastral value or by a court decision, information on the cadastral value established by the decision of the said commission or by a court decision entered into the Unified State Register of Real Estate is taken into account when determining tax base from the date of commencement of application for tax purposes of the cadastral value that is the subject of the dispute.