Horticultural partnership - accounting and taxation

Garden plots today for a large number of citizens are both a favorite vacation spot and a source of vegetables, fruits, berries and other products that can be grown in a garden plot.

Relations arising in connection with the conduct of gardening, horticulture and dacha farming by citizens are regulated at the legislative level.

The most common form of organizing the collective occupation of citizens by gardening and horticulture are garden partnerships. We will talk about how accounting and taxation is carried out in garden partnerships in this article.

Let us turn to the Federal Law of April 15, 1998 No. 66-FZ "On horticultural, horticultural and dacha non-profit associations of citizens" (hereinafter - Law No. 66-FZ). This law regulates relations arising in connection with the conduct of horticulture by citizens, and also establishes the legal status of horticultural, horticultural and dacha non-profit associations, the procedure for their creation, operation, reorganization and liquidation, the rights and obligations of their members.

The forms of organization of collective occupation by citizens in gardening and horticulture are defined by Article 4 of Law No. 66-FZ, according to which citizens can create horticultural non-profit partnerships, consumer cooperatives, non-profit partnerships. The difference between these forms is mainly in the form of ownership of public property.

In accordance with Article 1 of Law No. 66-FZ, a horticultural non-profit association of citizens, created in the form of a non-profit partnership, is a non-profit organization established by citizens on a voluntary basis to assist its members in solving common social and economic problems of gardening.

A horticultural partnership, by virtue of paragraph 2 of Article 6 of Law No. 66-FZ, is considered established from the moment of its state registration, owns separate property, income and expenditure estimates, and a seal with a full name.

After state registration, a land plot is provided to a gardening partnership in accordance with land legislation, which is determined by paragraph 4 of Article 14 of Law No. 66-FZ.

The supreme governing body of a horticultural partnership is the general meeting of its members, whose competence is determined by Article 21 of Law No. 66-FZ (Decree of the FAS of the East Siberian District of May 22, 2009 No. 10199/08). But the main daily activities for the management of the partnership and the conduct of economic activities, ensuring the stable development of activities and the achievement of the goals outlined in its charter, are carried out by the board of the partnership, which is headed by the chairman.

Consider the issues of maintaining accounting and taxation of horticultural non-profit partnerships.

Common property in horticultural partnership is the joint property of its members, and such property is acquired or created at the expense of earmarked contributions, which follows from paragraph 2 of Article 4 of Law No. 66-FZ. Recall that targeted contributions are funds contributed by members of a horticultural partnership for the acquisition (creation) of public facilities (Article 1 of Law No. 66-FZ).

Article 1 of Law No. 66-FZ includes, in particular, roads, water towers, common gates and fences, boiler rooms, playgrounds and sports grounds, garbage collection sites, fire fighting structures, and the like. In other words, common use property is property (including land plots) intended to provide, within the territory of a gardening partnership, the needs of members of such a partnership in the passage, travel, water supply and sanitation, electricity, gas supply, heat supply, security, recreation and other needs.

In addition to the common property acquired (created) at the expense of targeted contributions from members of the partnership, the horticultural partnership must keep records of entrance, membership, share and additional contributions made by members of the partnership. Entrance fees are paid for organizational expenses for paperwork, periodically paid membership fees - for the remuneration of employees of the partnership and other current expenses, additional contributions are paid to cover losses incurred during the implementation of activities approved by the general meeting of members of the horticultural partnership (Article 1 of Law No. 66- FZ).

As you know, in accordance with Article 6 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting" (hereinafter - Law No. 402-FZ), the obligation to maintain accounting applies to all organizations located in the territory of Russian Federation, including horticultural associations.

If the horticultural partnership fulfills the condition established by paragraph 4 of Article 6 of Law No. 402-FZ, then it has the right to maintain a simplified method of accounting, including simplified accounting (financial) reporting.

How should all kinds of contributions made by members of a gardening partnership be reflected in accounting? Let us turn to the Chart of Accounts for accounting of the financial and economic activities of organizations, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n "On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application" (hereinafter referred to as the Chart of Accounts).

To summarize information on the movement of funds intended for the implementation of special-purpose activities, funds received from other persons, the Chart of Accounts provides account 86 "Target financing". Special purpose funds received as financing of certain activities are reflected in the credit of account 86 "Target financing" in correspondence with account 76 "Settlements with various debtors and creditors".

The chart of accounts determines that analytical accounting on account 86 "Target financing" should be kept as intended earmarked funds and in the context of their sources of income. In other words, sub-accounts should be opened for account 86 "Target financing", for example:

86-1 "Entry fees";

86-2 "Membership fees";

86-3 "Target contributions";

86-4 "Additional contributions";

86-5 "Other receipts".

On each of the open sub-accounts, a record of the funds received in relation to each member of the gardening partnership should be kept.

The order of regular receipts from the members of the partnership is determined by the constituent documents. The indebtedness of members of the partnership on contributions is reflected in the debit of account 76 "Settlements with various debtors and creditors" and the credit of account 86 "Targeted financing" on the basis of the charter of the partnership, the decision of the general meeting of members of the horticultural partnership, decisions of the board, drawn up by minutes. On admission Money an entry is made for the debit of accounts 50 "Cashier", 51 "Settlement accounts" and the credit of account 76 "Settlements with various debtors and creditors" (on the corresponding sub-accounts).

The use of targeted financing is reflected in the debit of account 86 "Target financing" in correspondence with accounts 20 "Main production" or 26 "General business expenses" - when the funds of targeted financing are directed to the maintenance of a non-profit organization.

Common lands are provided to the horticultural partnership as a legal entity in ownership, which means that the cost land plots, which are the property of the partnership as a legal entity, should be reflected on its balance sheet.

Land plots should be accounted for as fixed assets. The main document that should be followed when generating information about fixed assets is the Accounting Regulation "Accounting for Fixed Assets" RAS 6/01, approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n "On Approval of the Accounting Regulation" Accounting for Fixed Assets funds "PBU 6/01" (hereinafter - PBU 6/01). The rules of this accounting standard are applied subject to Guidelines, approved by the Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n "On Approval of Guidelines for Accounting of Fixed Assets".

An important feature of the accounting of land plots is the fact that they are not subject to depreciation, which follows from paragraph 17 of PBU 6/01, according to which fixed assets are not subject to depreciation, the consumer properties of which do not change over time, in particular, land plots. Otherwise, the accounting of land plots has no special features and is carried out in a general manner.

A horticultural partnership may acquire or create other fixed assets, which must also be accounted for on account 01 "Fixed assets". But with regard to other fixed assets, it must be recalled that, in accordance with paragraph 17 of PBU 6/01, depreciation is not charged for fixed assets of non-profit organizations. According to them, on the off-balance account, information is summarized on the amounts of depreciation accrued on a linear basis. With the straight-line method, the annual amount of depreciation is determined based on the original cost or current (replacement) value (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item.

It should be noted that the horticultural partnership, in accordance with paragraph 1 of Article 6 of Law No. 66-FZ, has the right to carry out entrepreneurial activities that correspond to the goals for which it was created.

If a horticultural partnership will carry out entrepreneurial activities, then it should keep separate records of income and expenses related to the implementation of the statutory and entrepreneurial activity. Expenses for the maintenance of a horticultural partnership (general business expenses), previously recorded on account 26 "General business expenses", at the end of the reporting period should be distributed in proportion to income from the types of activities carried out and reflected in the debit of account 91 "Other income and expenses" in the part related to entrepreneurial activities, and on the debit of account 86 "Target financing" in the part related to the statutory activities of the horticultural partnership.

Let's move on to consider some issues of taxation of horticultural non-profit partnerships and start with the land tax. As a rule, the interest for horticultural partnerships is the question of who will be the payer of land tax in relation to public lands.

In accordance with Article 388 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), organizations and individuals who own land plots recognized as an object of taxation in accordance with Article 389 of the Tax Code of the Russian Federation, on the right of ownership, the right of permanent (unlimited) use or the right of lifelong inheritable possession.

Thus, the basis for the collection of land tax is a document confirming the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession of a land plot.

Let us repeat once again that, in accordance with paragraph 4 of Article 14 of Law No. 66-FZ, land plots related to public property are provided to a horticultural non-profit partnership as a legal entity in ownership.

According to the opinion of the Ministry of Finance of the Russian Federation, set out in letter dated March 11, 2009 No. 03-05-05-02 / 11, the taxpayer of land tax in respect of land plots classified as public property is the corresponding horticultural non-profit partnership.

At the same time, as stated in the letter, the board of a horticultural association may take a decision providing for compensation of land tax in respect of common lands in the form of contributions from members of such an association.

The letter of the Federal Tax Service of the Russian Federation dated May 2, 2012 No. BS-4-11 / 7315 also notes that if land plots for common use are provided in collective joint ownership to a horticultural partnership as a legal entity, a certificate of collective joint ownership of these plots is issued partnership and according to the information provided to the tax authorities by the territorial bodies of Rosreestr, the right holder of such plots is a gardening partnership, then this partnership is recognized as a taxpayer in relation to land plots for common use.

Members of a horticultural partnership do not have common lands on the basis of ownership, the right of permanent (unlimited) use, the right of lifetime inheritable possession and, accordingly, cannot be taxpayers of land tax for the said common lands.

The letter also states that the Federal Tax Service of the Russian Federation understands the concern of the board of the gardening partnership regarding the need to pay land tax, including for “abandoned” and non-privatized lands, and in this regard informs that an ownerless thing is a thing that does not have an owner or whose owner unknown or, unless otherwise provided by laws, from the ownership of which the owner has renounced (paragraph 1 of Article 225 of the Civil Code of the Russian Federation). According to paragraph 3 of the same article, ownerless immovable things are registered by the body that carries out state registration of the right to immovable property, at the request of the local self-government body in whose territory they are located. After a year has elapsed from the date of registration of an ownerless immovable thing, the body authorized to manage municipal property may apply to the court with a demand to recognize the right of municipal ownership to this thing. In view of the above, in order to resolve the issue related to "abandoned" land plots, one should contact the local authorities.

Speaking of horticultural partnerships, one cannot ignore the topic of water supply. Does a horticultural non-profit partnership have an object of taxation for water tax?

Recall that in accordance with Article 333.8 of the Tax Code of the Russian Federation, organizations and individuals engaged in special and (or) special water use in accordance with the legislation of the Russian Federation, recognized as an object of taxation in accordance with Article 333.9 of the Tax Code of the Russian Federation, are recognized as taxpayers of water tax.

The list of types and purposes of water use that are not recognized as objects of taxation for water tax is given in paragraph 2 of Article 333.9 of the Tax Code of the Russian Federation. In particular, in accordance with subparagraph 13 of paragraph 2 of this article of the Tax Code of the Russian Federation, water abstraction from water bodies for irrigation of horticultural, gardening, summer cottages and land plots of private subsidiary plots of citizens, for watering and servicing livestock and poultry that are located owned by citizens.

Thus, if a horticultural non-profit partnership takes water from water bodies for the purposes listed in subparagraph 13 of paragraph 2 of Article 333.9 of the Tax Code of the Russian Federation, the garden non-profit partnership does not have an object of taxation for water tax.

In the event that water is withdrawn from water bodies for purposes not listed in paragraph 2 of Article 333.9 of the Tax Code of the Russian Federation, horticultural non-profit partnerships pay water tax in accordance with the generally established procedure.

Organizations using common system taxation, are taxpayers of corporate income tax, the calculation and payment of which is regulated by Chapter 25 of the Tax Code of the Russian Federation. Horticultural non-profit partnerships are also subject to income tax. Note that for horticultural partnerships, no special features have been established for the taxation of profits, they are guided by the general rules defined by Chapter 25 of the Tax Code of the Russian Federation.

A lot of horticultural partnerships use a simplified taxation system, guided by chapter 26.2 of the Tax Code of the Russian Federation. Do they have the right to apply this system of taxation? To answer this question, let us turn to the letter of the Ministry of Finance of the Russian Federation dated October 16, 2007 No. 03-11-04 / 2/258, which states that, based on the provisions of Chapter 26.2 of the Tax Code of the Russian Federation, non-profit organizations, including horticultural non-profit partnerships, have the right apply this special tax regime, subject to the restrictions established by Article 346.12 of the Tax Code of the Russian Federation.

At the same time, the entire organization as a whole, in relation to all income received by it, is transferred to the application of the simplified taxation system (hereinafter referred to as the simplified tax system). Taxpayers - non-profit organizations that have switched to the application of the simplified tax system, when determining the tax base, take into account both income received in connection with the implementation of functions of a non-commercial nature, and income received from entrepreneurial activities.

According to paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation, when a taxpayer applies the simplified tax system, income from sales and non-operating income, determined in accordance with Articles 249 and 250 of Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation, are taken into account in income. Income provided for by Article 251 of the Tax Code of the Russian Federation is not included in income.

In accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation, earmarked receipts are not taken into account when determining the tax base (with the exception of targeted receipts in the form of excisable goods). These include targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, received free of charge on the basis of decisions of state authorities and local governments and decisions of management bodies of state non-budgetary funds, as well as targeted revenues from other organizations and (or) individuals and used intended recipients. At the same time, taxpayers who are recipients of the specified targeted revenues are required to keep separate records of income (expenses) received (incurred) within the framework of targeted revenues.

By virtue of subparagraph 1 of paragraph 2 of Article 251 of the Tax Code of the Russian Federation, targeted revenues for the maintenance of non-profit organizations and their statutory activities include contributions made in accordance with the legislation of the Russian Federation on non-profit organizations by founders (participants, members), donations recognized as such in accordance with civil law of the Russian Federation, income in the form of works (services) gratuitously received by non-profit organizations, performed (rendered) on the basis of relevant agreements, as well as deductions for the formation, in accordance with the procedure established by Article 324 of the Tax Code of the Russian Federation, of a reserve for repairs, major repairs of common property, which are made to the partnership of owners housing, housing cooperative, horticultural, horticultural, garage-building, housing-construction cooperative or other specialized consumer cooperative by their members.

Thus, the amounts received by a horticultural non-profit partnership in the form of membership fees are not subject to inclusion in the tax base when applying the simplified taxation system if there are documents confirming the use of these funds for the maintenance of a non-profit organization and (or) its statutory activities.

A similar opinion was expressed in the letter of the Ministry of Finance of the Russian Federation of January 13, 2014 No. 03-11-11/264.

It should be noted that Article 8 of Law No. 66-FZ grants citizens the right to conduct gardening on an individual basis. Citizens conducting gardening in this manner on the territory of a horticultural partnership have the right to use the infrastructure and other common property of the partnership for a fee on the terms of contracts concluded with the partnership in writing in the manner determined by the general meeting of members of the horticultural partnership. The amount of payment for citizens engaged in gardening on an individual basis, provided that they make contributions for the acquisition (creation) of common property, cannot exceed the amount of payment for the use of property for members of a gardening partnership.

Letter No. 03-11-11/122 of April 28, 2010 of the Ministry of Finance of the Russian Federation notes that such agreements are lease agreements in terms of their legal content. The composition of non-operating income includes, in particular, income from the lease of property (including land plots) (sublease), if such income is not determined by the taxpayer in the manner prescribed by Article 249 of the Tax Code of the Russian Federation.

Thus, the amounts received by a horticultural partnership under an agreement on the use of common property from a citizen who is not a member of this partnership are subject to inclusion in the tax base for tax paid in connection with application of the simplified tax system.

The letter also draws attention to the fact that the list of income not subject to taxation in accordance with Article 251 of the Tax Code of the Russian Federation is closed. And in relation to the income of the gardening partnership in the form monetary compensation for non-participation in subbotniks and in the form of penalties for late payment of membership fees, it is said that such income is not named in article 251 of the Tax Code of the Russian Federation, therefore, they are subject to taxation, paid in connection with the application of the simplified tax system, as non-operating income.

If the right holder in accordance with the documents on the right of ownership or the right of permanent (unlimited) use to a land plot of common use is a legal entity - a dacha non-profit partnership, then this legal entity is recognized as a taxpayer of land tax in relation to the specified land plot.

About this Letter of the Ministry of Finance of Russia dated September 27, 2013 N 03-05-06-02 / 40169.

By virtue of paragraph 1 of Art. 388 ch. 31 "Land Tax" of the Tax Code of the Russian Federation (hereinafter - the Code), land tax taxpayers are organizations and individuals that own land plots recognized as an object of taxation in accordance with Art. 389 of the Code, on the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession, unless otherwise provided by this article of the Code.

Based on paragraph 1 of Art. 131 of the Civil Code of the Russian Federation, the right of ownership and other property rights to immovable things, restrictions on these rights, their occurrence, transfer and termination are subject to state registration in a single state register bodies carrying out state registration of rights to real estate and transactions with it.

Thus, a land tax taxpayer is a person who is indicated in the Unified State Register of Rights to Real Estate and Transactions Therewith as having the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession of the relevant land plot.

This legal position is reflected in the Decree of the Supreme Arbitration Court Russian Federation dated July 23, 2009 N 54.

Relations arising in connection with the conduct of horticulture, horticulture and dacha farming by citizens, the legal status of horticultural, horticultural and dacha non-profit associations, the procedure for their creation, activities, reorganization and liquidation, the rights and obligations of their members are regulated by Federal Law of 15.04.1998 N 66- Federal Law "On horticultural, horticultural and dacha non-profit associations of citizens" (hereinafter - Federal Law N 66-FZ).

In a horticultural, horticultural or dacha non-profit partnership, common property acquired or created by such a partnership with contributions from its members is the property of the horticultural, horticultural or dacha non-profit partnership as a legal entity (clause 4, article 4 of Federal Law N 66-FZ).

Land plots related to public property are provided to a horticultural, horticultural or dacha non-profit association as a legal entity in ownership (clause 4, article 14 of Federal Law N 66-FZ).

At the same time, it must be borne in mind that, by virtue of paragraph 4 of Art. 8 of the Federal Law of November 29, 2004 N 141-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation, as well as on Recognizing Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation as Invalid" in the absence in the Unified State Register of Rights to Real Estate and Transactions with It of Information on Existing Rights to Land Plots, taxpayers for land tax are determined on the basis of state acts, certificates and other documents certifying rights to land and issued to individuals or legal entities before the entry into force of the Federal Law dated 21.07.1997 N 122-FZ "On state registration of rights to real estate and transactions with it", which, in accordance with the law, have an equal legal force with entries in the Unified State Register of Rights to Real Estate and Transactions with It, or on the basis of acts issued by public authorities or local governments within their competence and in the manner prescribed by law in force at the place of publication of such acts at the time of their publication, on the provision of land.

In accordance with paragraphs. 16 p. 3 art. 346.12 ch. 26.2 "Simplified taxation system" of the Code is not entitled to apply the simplified taxation system to organizations whose residual value of fixed assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. In order to apply this norm, fixed assets that are subject to depreciation are taken into account and are recognized as depreciable property in accordance with Ch. 25 "Corporate Income Tax" of the Code.

Therefore, regardless of the value of the land plot, the dacha non-profit partnership has the right to apply the simplified taxation system, subject to other requirements of Ch. 26.2 of the Code.

© We draw special attention of colleagues to the need for a reference to "Subaccount.ru: Theory and Practice of Accounting and Taxation" when citing (an active hyperlink is required for on-line projects)

Agricultural land tax

Tax rates on agricultural land in 2016 do not differ from the previous period. They directly depend on the category and location of the site. The Land Code describes the requirements and characteristics in accordance with which land belongs to one category or another. Tax rates vary from 0.01 to 0.3% of the cadastral value of the land. The procedure for paying tax and submitting declarations on it is prescribed in the Tax Code of the Russian Federation. The tax base is calculated by the taxpayer independently. The deadline for submitting declarations is February 1 of the year following the reporting one.

Where can I find out the tax rates for agricultural land? How to make a calculation? Consultations on these and other issues of application of tax and land legislation can be given to competent lawyers.

Our website provides an opportunity to get legal advice online on all issues of accounting, operation and maintenance of agricultural land.

Legal advice on Russian legislation

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Can the tax authority demand tax on the purchase and sale of land from the relatives of the deceased?

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DNP: taxes, electricity and gas

In continuation of the comparison of the types of plots of IZHS, DNP, SNT and LPH, one may wonder about the features of taxation, in other words, how much the owners of certain types of plots pay.

Taxes DNP

There is a difference in the taxation of dacha non-profit partnerships and individual housing construction, it is not significant, so that when choosing a site, be based solely on it. If you do not go into details, then in cases with individual housing construction, the property tax will be about 1.5% per year of the cadastral value of the site. And in the case of taxes on the land of the DNP, taxation will be - 0.3% per year.

The size of the plot, the region in which it is located and other factors - all this has a direct impact on the amount of tax. For example, in the suburbs of St. Petersburg, the tax on a plot of individual housing construction is in the range of 10-20 thousand rubles a year, respectively, five times less is taxed on a plot of DNP.

However, let us dwell again on the hidden cost of DNP, which we have already written about. But we still want to briefly repeat the basic information.

Gas in DNP

As one of the characters in the film BRAT 2 said: "We, Russians, do not deceive each other." Most often, this is true, land sellers do not consider their words to be a hoax, it's just some kind of small understatement .... usually for several hundred thousand rubles!

Many companies, when selling a plot, assure buyers that all communications are already included in the price, they are being carried out, they have a project and that everything will be ready, the buyer does not need to do anything after the purchase, just wait. All this is said convincingly, showing documents, citing arguments, it is very difficult not to believe. But then it turns out that you need to pay extra, for example, for gas, literally 150-200 thousand, since the gas is already in the village and you just need to bring it to the site. But in practice, a completely different picture may emerge, even instead of the expected 150 thousand, 300 thousand rubles appear. These are far from jokes, the realities of Russian life.

It turns out that the promised 150 thousand for gas were only for permission to connect to the gas pipeline, and the gasification project, for which they ask for more than 100 thousand rubles and all connection work, will have to be paid separately. This is how astronomical sums for communications, in particular gas, run up.

Electricity in DNP

Another striking example, our people give away a lot of money without thinking about anything under all sorts of pretexts and receipts. The reason for this is a complete illiteracy in legal relations. Let's explain in more detail.

Many donate money against the receipt of the commandant of some village, but in fact such a village may not even exist. It is important to verify information before giving money to unknown hands, while you are not legally protected, and the contract, if any, is very, very abstract. Money is collected from all members of the DNP, and then either they completely disappear, or it turns out that you need to collect money again.

Pay attention to the average price of communications in the DNP for 2012 and today. You can see a significant difference. In 2012, the price for additional kilowatts was 20-25 thousand rubles per unit. To date, the price has increased to 40 thousand per unit.

It seems that there is nothing terrible in this, demand is growing, so is the price, capitalism and all that. But there are a number of reasons that are generally silent and few people know.

The first reason is that all DNP is connected to the power grid on preferential terms. And when reselling, kilowatts become more expensive by more than 10 times.

The second reason, if the DNP is located on the lands of settlements, and not on agricultural lands, and the house is already registered as residential, certain kilowatts are legally entitled to you free of charge.

We only wrote about a small fraction everything that happens in the DNP.

How to buy a plot of DNP?

What to choose - IZHS or DNP?

Many people planning to buy land and country houses, anxiously peer at the accompanying advertisements for the sale of abbreviations: IZHS, DNP, SNT, LPH, etc. Let's finally clarify what is the difference between the categories and types of permitted land use, and what is better for those who are faced with a choice.

LPH. Today, experts agree that household plots located on the lands of settlements (settlements) should be perceived as individual housing construction. Municipalities, in principle, can change the status of the land in this direction, although this threatens with possible difficult problems, and somewhere it will be an insoluble issue. But plots of household plots on agricultural land definitely threaten you with serious legal problems. There is little chance of converting these allotments into DNP (on the same agricultural land) - but you will have to VERY suffer.

IZHS - the purpose of using the land for individual housing construction. It is used only on the lands of settlements.

DNP is a dacha non-profit partnership. SNT is a gardening non-profit partnership. Today there is no difference between the DNP and SNT sections. And in the future in the article we will talk about DNP, realizing that everything that has been said is also relevant for SNT.

So - now the problem of choice usually stands between two types of permitted use - IZHS or DNP. Consider the pros and cons of these options.

1. Having built a house on the lands of individual housing construction, if you wish, you can register in this house and get a police address (however, the question is, do you even have a desire to register, for example, from Moscow?). And besides this, please note: an extract from the old place of residence and registration at a new suburban place are usually planned to be done, for example, by people of pre-retirement and retirement age, in order to allegedly have the opportunity to transfer the payment of a pension to another address. Or, for example, families with young children / schoolchildren to arrange their children in kindergarten and school. But in our conditions in the 21st century, in which we all live, it is possible to organize the transfer of any funds and payments to any address/bank/card from any account, including a pension account, without changing the place of official registration. And any company that is thoughtful about the creation of its holiday villages on the lands of the DNP will definitely make sure that they are located either within walking distance or within 2-3 minutes by car from their villages in large nearby settlements. And all the issues of placing children in kindergarten / for study can now be resolved even without registration in a particular territory.

2. In theory, the municipalities should provide the lands allocated for individual housing construction with the necessary set of infrastructure. These are roads, transport, schools, hospitals, shops - all according to special social norms. However, we should not forget about the country in which we live. Each of us knows how difficult it is to get local authorities to at least repair the road near our house. So the status of individual housing construction is far from a guarantee of a “heavenly life”.

Cons of IZHS.

1. IZHS is much more expensive. More expensive is not only the land itself. Service and accommodation are also more expensive, both temporary and permanent. You will pay much more “at full cost” for conducting gas, water supply and other communications, and you yourself will have to “break through” approvals, “find” opportunities for capacities (both electric and gas, and water and sewerage), etc. . You will need to complete all the documents for the house and communications. At the same time, it will be impossible to build a house “anyhow”, “a good, but simple dacha” - it will have to be handed over to the BTI, in which they will have to confirm its full compliance with the established standards for thermal conductivity resistance, housing standards for sanitary facilities, etc.

2. Houses built on IZHS lands must comply with all standards for residential buildings. It must pass a BTI check for suitability for permanent residence - despite the fact that, perhaps, you want to go there only on short visits, exclusively on weekends, and even then only in the summer.

3. Any problems that you have on IZHS you will first of all have to solve on your own. Your house is in a very cozy place, but on the outskirts, and you want to protect it from theft? Install your own security systems and ensure security. Have you come to rest, but there is no electricity, although the neighbors have a light on? Find out for yourself what the problem is and solve the problem. Need snow removal for your home? Schedule your own cleaning. Got bad neighbors leading an asocial lifestyle? Be prepared to solve this difficult problem yourself - and so on.

4. Let's imagine that you heroically, having lost a serious amount of money, time, nerves and strength, nevertheless achieved a minimum compliance of your IZHS site and at home with the standards of quality life. But the question arises about the current costs of taxes, assessed contributions to improve and maintain the infrastructure of the settlement, etc. spending, which is often planned by local administrations. “On the circle” very often comes out “a tidy sum”, estimated at more than one thousand rubles a month.

As supporters of Socrates and truth, we note that the problems on some of the above points are solved by buying a READY house with ALL communications connected.

But there are two important points here:

First. It will be VERY expensive compared to the lands of the DNP. For example, in the resort area of ​​the Zaoksky district, comparable plots (without a house) of the same area on the same territory cost: IZHS: 1,000,000 rubles, DNP - 500,000 rubles. Comparable houses in the Velegozh resort area of ​​the same design on equal plots in the same area: IZHS - 6.5 million rubles. (without communications! - they allegedly go "along the border", and this is far from a guarantee that you will actually connect them without problems) and DNP - 2.9 million rubles. (including gas, electricity, roads, security, garbage collection, snow removal in winter, etc.). You will not bring gas to the IZHS site "into the air" without an existing house. And in the holiday villages of DNP, this can easily be done by the management company of the village. You don't have a house yet, but you already have a gas pipe. It remains only to connect. Many people think that I will buy a plot of individual housing construction with a wrecked house, but the gas should already be connected to it. So it will be cheaper. But it will not be possible to save money - after the construction of a new house, the wrecked house still needs to be demolished, the garbage removed, and everything re-registered for a new house. Not so easy and cheap.

Second. For a plot with a house with communications already installed there, you will also pay the “intermediary” - the previous owner, who did all the “rough work” for you to turn the plot with the IZHS house into a minimally comfortable place. And "for free" he will not appreciate his efforts. And besides, it will not eliminate your problems in the future. After all, who knows how well the house was made? From a private person - the old owner - you will not receive any guarantees for it even for a month, let alone for years. And on the lands of the DNP, houses are usually built by real construction companies that give guarantees for the buildings being built.

Cons of DNP.

1. It is impossible to register in such houses. by law they are dachas. Attention! This minus is no longer quite relevant, as we mentioned here earlier. Well, if you still need registration in the local area where your DNP site is located, then for this you can contact a specialized company dealing with such issues.

1. DNP lands are much CHEAPER. Both when buying land, and when connecting communications, and in further operation. In high-quality villages with a good management company, monthly fees for the full maintenance of the site and the village as a whole do not exceed 500-1000-1500 rubles. per month from the site, depending on the available communications and infrastructure.

2. Much less paper and other "work" and "hassle" awaits you. You just buy what you like and enjoy country life and relaxation!

3. No one is stopping you from building a dacha at least 1000 square meters and decorate it to your liking. You can live there at least the whole year. In reputable companies - owners of settlements, you get ready-made communications at a cost several times less than on the lands of individual housing construction. For example, in the network of settlements of the Invest-Nedvizhimost Group of Companies, the cost of the primary basic package of communications: roads, electricity, security / access control / checkpoint, garbage collection and road cleaning - is only from 108,000 to 120,000 rubles. per site, regardless of its area in acres. Conclusion: in terms of the quality of life, there are no restrictions in the dacha settlements of the DNP, there are only advantages.

4. Buildings in the DNP are much easier to coordinate with the law. Figuratively speaking, no one will be interested in the technical characteristics of your cottage / house during registration or construction: for example, can it keep warm or not, is there a good staircase or not, what kind of toilet room or heating system do you have there - your own business.

5. Significantly lower cost for communications and infrastructure development provided by the developer company. Yes, and "getting through" to these people is much easier than to the official authorities, in the case of individual housing construction. In this case, the best option is when both the owner of the land, and the management company serving the village, and the developer company are not a “swan, cancer and pike” - but companies and people working as a single team. In high-quality settlements of any price level, there is always a management company of the settlement, whose duties include the whole “problem side” of suburban life: how to clear roads from snow in winter, why the light went out and when it will be turned on, where to put the garbage, who will guard the site, etc. .P.

6. You find yourself in a fairly "homogeneous" social environment of your neighbors. In holiday villages, people are mostly selected according to their interests and approximately the same income. And everyone knows that in settlements it is very difficult to provide complete information about your surroundings until the moment of purchase, after which you can get acquainted with the local “drunkard” from the neighboring area. There are stories when new tenants were forced to “build” difficult relationships with local neighbors, who perceive all “newcomers” with hostility.

7. DNP plots are often sold from serious companies, from which you can get significant discounts, gifts, get under the action of promotions and other "amenities" when buying and in the future summer cottage life. And also buy plots or houses in installments, including without%. There are no shares among private sellers of IZHS land, real discounts are rare, because all the “price concessions” they usually make are just a part of the cost “added” to the real price in advance, which they usually “concede” to the buyer.

8. In holiday villages, an active "collective" life of neighbor communities is possible - from joint trips for the gifts of nature or fishing to joint sports events and evening eating shish kebab and other "goodies". For IZHS, this is a rarity.

Conclusions. In fact, the opinion that IZHS is good, but more expensive, and DNP is cheaper, but worse, is outdated. Today, the reality is that life on the land of DNP is much easier and cheaper, as well as more enjoyable. And the only negative is the impossibility of registration, we can easily eliminate it, because. possible legal mechanisms for this have long been established, these issues can be addressed, incl. and to the legal department of Invest-Property.

Reference on the topic: In recent years, the government of the Russian Federation has periodically raised the issue to enable residents of the DNP to obtain registration in their home. Of course, the authorities need to resolve a lot of additional problems: the assignment of police addresses, the provision of social infrastructure, etc. But on the example of the already existing "dacha amnesty", we can safely say that the historical course of events in this matter will lead to the fact that someday legislators will be forced to bring laws closer to reality. Then the debate about which is better: IZHS or DNP? - in many ways will become generally meaningless (lose their relevance).

IZHS and DNP: how much is the difference?

Since the beginning of autumn, more stringent rules for the legalization of unauthorized buildings have been in force. Previously, houses that threatened the life and health of people and violated their rights could be legally demolished. Now they can demolish a building that does not comply with urban planning documents or erected on a site to which the “person who carried out the construction” has no legal rights.

Today it is possible to make a decision on the demolition of a squatter without a trial - such a right has been given to local self-government. To what extent do the new rules apply to individual houses in cottage settlements - on lands for individual housing construction and summer cottage construction? Which land status promises the future homeowner less hassle and less cost?

IZHS according to the rules

The authorities, having extended the term of the dacha amnesty until 2018, found “a revival among unscrupulous developers” who used the possibilities of amnestying unauthorized buildings ( apartment buildings, trade and other facilities) on land for individual housing construction or agricultural land. To close this loophole, three new grounds have been introduced into Article 222 of the Civil Code for recognizing a building as unauthorized and subject to demolition.
Previously, to legalize a building, it was enough to prove in court that its preservation does not violate the rights of others, and also does not pose a threat to the life and health of the owners and neighbors. Now, in addition, it is necessary that the person who carried out the construction has the rights to the land plot, allowing the construction of such an object on it, and the compliance of the construction with the parameters established by the territory planning documentation, land use and development rules or mandatory requirements for the construction parameters contained in other documents.
Many suburban homeowners run the risk of being "self-willed" not out of malicious motives, but out of ignorance of the rules. For example, it is widely believed that as long as the dacha amnesty is in effect, permission to build an individual house is not necessary. This is true only for plots classified as agricultural land and intended for summer cottage construction and gardening (where cottage settlements have the form of DNP or SNT). For plots within settlements for individual housing construction or personal subsidiary farming, the simplified procedure for registering a house, valid until March 2018, establishes the right not to obtain permission to put the house into operation, but by no means for construction.
According to Dmitry Mayorov, general director of the Rus: New Territories company, obtaining a permit has recently been more of a notification nature, there are practically no refusals, it is only a matter of several visits to the district administration.
In cottage settlements where plots are sold without a contract on the land of individual housing construction, developers offer assistance in obtaining a permit, says Nikolai Urusov, head of the sales department of the Pool Express management company: “In our Okhtinsky Park project, land owners do not start construction without a building permit - This is the policy of the developer company. For many buyers, the need for a permit was a surprise. Obtaining a permit before the start of construction is a legislatively fixed obligation of the owner of a plot located within the boundaries of a settlement on land for individual housing construction. Let me remind you that a document of ownership is required not only for selling a house, but also, for example, for supplying gas to a house.
Dmitry Mayorov believes that the benefits of having a building permit are considerable: the document protects against disputes with neighbors regarding the placement of a house on the site, from claims during construction.

Country regulations

In cottage settlements built on agricultural land, the ownership of a house can be registered according to a declaration (the form is available on the public services portal), and indefinitely. However, this does not mean complete freedom of action for the landowner: in the dacha or horticultural partnership there is an approved project for the organization and development of the territory. First of all, it takes into account compliance with SNiPs, sanitary and fire safety standards. So, for example, the building area is limited to 30% of the plot area, the distance of the house from the streets must be at least 5 m, and from the driveway or neighboring plot - at least 3 m. A distance of 1 m is allowed between the outbuildings and the fence.
Checks of compliance with these and other requirements can be carried out by the Ministry of Emergency Situations, Rosreestr (as an authorized body for land supervision), services for supervision in the field of nature management and their territorial bodies, as Kirill Belyakov, partner at Nota Bene law firm, explains. The same organizations can file claims for the recognition of buildings as unauthorized.

“And the law does not provide for reservations that any country houses in the DNP or SNT, as well as houses on land plots for individual housing construction, cannot be recognized as unauthorized buildings,” recalls Kirill Belyakov. - Nothing has changed in this part of the legislation. The risk of being declared unauthorized (and subject to demolition) applies to all buildings, structures or other structures erected contrary to the law.”
The registrar of Rosreestr may require a certificate from the management of the DNP (SNT) that the house is located within the boundaries of the specified site and does not violate the building rules. Will her leader give partnerships in the presence of violations or conflicts with neighbors? And without this document, you will most likely have to register the ownership of the house in court.
According to Nikolai Urusov, it is better to first call a BTI employee to measure the house and draw up technical passport. Then, based on the data from the received technical passport, fill out a declaration and register the ownership of the house.
If the owner has a need or desire to register the house as residential, the registration certificate of the house will confirm that it has residential and auxiliary premises, engineering systems that ensure its suitability for permanent residence. In the future, if necessary, this will help resolve the issue of registration (“propiska”) in the home of the homeowner and his family.
Another innovation of the law in force since September is the possibility of demolition by extrajudicial decisions of municipalities. According to Kirill Belyakov, there is every reason to believe that decisions on the demolition of unauthorized buildings by local governments will be reluctant at first. The administrative procedure for making decisions of this kind has not been worked out, and problems may arise with the organization of the demolition. Demolition, as it is easy to assume, will be actively prevented by persons who carried out unauthorized construction. Agree, it is very difficult to demolish the house along with its inhabitants. Therefore, without judicial acts and without involvement after their issuance and entry into force of the bailiff service, “administrative demolitions” will not become widespread.

tax logic

In the suburban real estate market, plots and houses on the land of IZHS are more expensive than those with the status of country houses or garden houses. However, the cadastral value of the land (and the land tax calculated from it), as shown by the study of the public cadastral map, indicates otherwise. For example, among the same area of ​​plots near vil. Animal (Vsevolozhsky district, along the Novopriozerskoe highway) turned out to be more expensive than those that are part of the DNP: 900 thousand rubles. for 12 acres. The lowest cadastral value was found for plots for private household plots as part of the land of settlements, and land for individual housing construction is cheaper than agricultural land for households (830 thousand rubles against 1.2 million rubles for 15 acres). The land tax rate in the Leningrad Region for both land occupied by the housing stock and agricultural land is 0.3%, and the difference in amounts is insignificant: for a plot of 15 acres, 2.5 and 3.6 thousand rubles. per year, respectively.
In St. Petersburg, the cadastral value of land is higher (example: a plot for individual housing construction with an area of ​​​​32 acres in Pesochny is estimated at 8.9 million rubles), but other rates apply: 0.042% for summer cottages and 0.01% for plots under residential buildings , and the land tax is less.
That is, the difference in taxation does not affect the choice of the land buyer. “For many, future liquidity matters, greater transparency of regulation - greater predictability of development on land for individual housing construction,” Dmitry Mayorov believes. There is also the factor of a possible pledge of land and a house in a bank.

DNP is one of the most promising areas in the field of suburban real estate. They are increasingly interested in people planning to buy a summer house or a country house. What are the advantages and benefits of DNP? What it is?

Forms of homeowners associations

In January 2013, a law was issued and approved in Russia covering the issues of non-profit associations between individuals. It covers in detail the topic of dacha management, horticultural and other associations. The new document says that there are 3 forms of associations between homeowners.

Each of the three associations is created exclusively on a voluntary basis between individuals in order to provide support in legal and domestic matters to all members of the association.

Plot DNP

Dacha non-profit partnerships are created for which can be of two types:

• agricultural land (SNH);
• the area of ​​the existing settlement.

These types of land make up the DNP site. Let's take a closer look at what it is. Lands with CHX status do not belong to any settlement. Building on this site is possible if permission is given to use this land for summer cottage construction. The free territory of the settlement is given for certain purposes: the development of villages, towns or other settlements. Official permission for the development of this site can be obtained if it has been assigned the status of a residential area. Such a territory is most attractive for building a house, cottage or creating a multifunctional residential complex there. Currently, in the real estate market, the bulk of the DNP is created on

The principle of operation of the DNP

Associations of homeowners have their own structure and a certain scheme of work. In DNP (decryption - dacha non-profit partnership) there is a supreme governing body, which is the general meeting of members. The activities of the dacha association are controlled by the said body. The general meeting of members resolves the following issues:

• making the necessary changes to the articles of association;
• election of the executive body (collectively and individually);
• making decisions regarding the reorganization (liquidation) of the DNP;
• resolving the issue of formation and use of the company's property;
• making a decision on the acquisition of a site that will have the status of common property, and other issues.

The vital questions of society are taken up exclusively by its highest governing bodies. In order to control the financial (economic) activities of the association, an audit commission is created in it.

Advantages

Having learned the principle of the activity of the DNP, what it is and what its functions are, it is necessary to clarify its main advantages. The main advantage of a dacha non-profit partnership is the fact that all members of society unite their efforts to achieve a common goal. Here, each member is directly involved in resolving issues related to the activities and development of the village. With a competent drafting of the Charter, negative consequences in the activities of the DNP can be completely avoided. The indisputable advantage of the partnership is the fact that its members have the opportunity to independently choose the operating organization. This may be a single company that performs certain types of work, or a number of firms specializing in a particular area.

Purpose

Dacha non-profit partnership is considered the most convenient form of organization. To prove this, it is necessary to understand what purpose DNP has. What is it, let's take a closer look. The partnership sets itself one main goal - to provide legal and domestic assistance to all members of the society. All important decisions here are necessarily agreed with the members of the association, which excludes the possibility of negative consequences.

In addition, DNP has the right to carry out commercial activities. But here it is important to observe one condition: all profits received from commercial activities must be directed to satisfy the needs of the dacha non-profit partnership. Associations of this form may acquire and exercise property (non-property) rights; sue and be sued in court.

The principle of creating DNP

To create a dacha non-profit partnership, you need to know the general principles for establishing non-profit organizations. First, you need to determine the location of the company. It was mentioned above for what purposes the land of the DNP is used, what it is. The company may be established on an agricultural-type site or on the territory of an existing settlement. To establish a DNP, you will also need:

• determine the name of the organization;
• clarify the purpose of its creation;
• collect passport data from all founders;
• pay the state fee;
• make an archival copy of the new Charter.

The number of members of a dacha non-profit partnership should not be less than three people.

Status

The status of DNP should be clarified, what it is and how it is assigned. After the official registration of the site in the Federal Tax Service, the status of a legal entity is assigned. The entire territory of the land and objects located on it are considered property of common use. These include roads engineering Communication, gates, playing (sports) grounds, recreation areas and much more. At the end of the process of registering land in the status of DNP, the necessary allotment is transferred to the citizen free of charge (registered in land legislation). After the project for the construction of the DNP is approved, the members of the society receive land ownership. From the moment of payment, they become common property members of the society. Subsequently, the site can be transferred to individual ownership. When joining the DNP, participants must pay an entrance fee, which is the payment for the land.

Payments

Contributions to the DNP, their amount and the procedure for payment are determined by the regulation "On Contributions, Payments and Funds", the decision of the board of the partnership, the decisions of the general meeting of members of the society. At the time of signing the membership agreement, each participant must make a one-time entry fee. Its amount is determined by the general meeting of members of the DNP. It also establishes the amount of annual and target membership dues, which are paid in equal installments on a quarterly certain day of the month.

What can be done on the purchased land?

On the acquired land plots they can feel like full owners. They can build houses outbuildings, but at the same time do not forget about compliance with the norms and rules established by law. The DNP documents contain an explanation of such a plan: the acquired land must be used for the purposes indicated in the document. Only buildings that correspond to the creation (construction) projects in the DNP can be built on it. The legislative acts say that the owner must develop a new site in 3 years.

Responsibilities and obligations of members of the society

Issues that reveal the essence of the DNP (what it is, its functions, activities), the rights and direct duties of its members are enshrined in legislative documents. Among them are the Russian Federation, the Law “On Horticultural, Gardening and Dacha Non-Commercial Associations of Citizens”, the Regulation “On Contributions, Payments and Funds”.

Members of the DNP have the right to:

Members of the DNP are required to:

• bear subsidiary liability for the obligations of the company within the limits of the part of the contribution paid;
• use the acquired land in a purposeful manner, as defined in the membership agreement;
• do not cause damage to land and common objects;
• not violate the prescribed rights of members of the partnership;
• comply with the requirements;
• make timely membership, targeted contributions;
• develop your land in 3 years;
• take part in events organized by the association;
• participate in general meetings of the partnership;
• comply with the established regimes, restrictions and requirements.

The difference between DNP and SNT

A dacha non-profit partnership is a legal entity that is created for the purpose of developing and further servicing dacha-type settlements. The competence of the society includes the construction (maintenance) of roads, the protection of the village, garbage disposal and others. In addition, the partnership carries out the complex development of the village territory. A gardening non-profit partnership is not much different from a dacha association. To find out their main differences, it is necessary to determine the section of SNT, DNP, what this concept means in each of the associations. In a horticultural partnership, land is allocated for agriculture and horticulture. In a dacha partnership, in addition to agricultural land, the territory of an existing settlement can be used. In the village of DNP, it is planned to build a dacha-type house on a mandatory basis, followed by its registration as a property. And SNT pursues the main goal - the development of a vegetable garden on its own plot without the obligation to build a house there. The law does not prohibit registration in either SNT or DNP.

The two associations also differ in the form of ownership of common property. In a non-profit partnership, property is considered the joint property of all its members; in a partnership, it may be owned by the association as a legal entity. When choosing between partnership and partnership, it is necessary to take into account the agricultural purposes of SNT, DNP. What does this mean: for what purpose the land is used in each association and how its members own the property of the association. The main differences between SNT and DNP are spelled out in the Law “On Horticultural, Gardening and Dacha Non-Commercial Associations of Citizens” No. 66-FZ.

In practice, it is not uncommon for a citizen to own a land plot or a land share, another piece of real estate that he does not actually use. As a rule, such property is located far beyond the boundaries of his permanent residence, and as practice shows about such objects, for example, inherited, the owners often forget until the moment when tax notice payment of property tax. Then a reasonable question arises: how to be?

If you are going to buy a land plot or a country house in a cottage village under construction, it is always better to follow the principle - "trust, but verify"! That is why the start of a cycle of excursions to suburban villages for interested buyers, which took place on May 9, can be called a landmark event. The tour covered the villages of Privetnoye and Privetninskoye, giving its participants the opportunity to see for themselves their merits and make their choice. How was the tour The tour started from the shopping center "Gulliver", which is near the Staraya Derevnya metro station. There the participants, as it was stated in the announcement of the tour, were waiting for a Mercedes Sprinter minibus. The weather that day pleased with a cloudless sky and bright sun, promising many pleasant impressions from a day spent in the fresh country air.

Throughout the past 2014, disputes about the fate of the master plan of Murino and Novy Devyatkino did not subside. According to the administration of the Leningrad Region, the development of infrastructure in developing suburban settlements lags noticeably behind the pace of construction of new buildings, although apartments in Murino (due to affordable prices) still attract buyers who lack schools, kindergartens and, of course, roads. About solutions to the transport problem and will be discussed in this article.

Making a choice in favor of a holiday village, you should take into account the current situation in the suburban real estate market. Specialists First of all, they draw the attention of a potential buyer to the readiness of communications, because this is the key to the successful acquisition of real estate and its use without the risk of long waits. The main advantages of a holiday village when choosing is a favorable natural environment, engineering and infrastructure readiness of the territory, together with individual benefits for each potential buyer. Professionals recommend buyers to be pre-prepared:

The most attractive and popular projects according to clients company "Svetlaya Zhizn - suburban low-rise real estate" are: 1 Cottage village premium class "Rumbolovo" is located in Vsevolozhsk on the Mill Creek along the Road of Life (Ryabovskoe highway A-128), it is here that elite cottages are offered to your attention. The microdistrict has an advantageous location, which has already been noted by professionals in the suburban real estate market: Rumbolovo won the contest "The Best Cottage Village of St. Petersburg and the Leningrad Region - 2007" in the nomination "Best Location and Transport Accessibility". The elite microdistrict of Vsevolozhsk "Rumbolovo" has a strict architectural concept. The projects of elite cottages deserve special attention - all houses (six original author's projects) will have large areas of panoramic glazing and natural stone trim.

Experts believe that this fall, buyers can count on discounts, interest-free installments and other profitable offers from developers. In September-October, sellers extended the validity of summer promotions and did not raise prices, trying to maintain the same level of demand. The main effective demand for residential real estate is increasing and is concentrated on suburban low-rise real estate in ready-made and high-readiness projects. Country apartments, cottages, townhouses and engineering-prepared land plots in suburban areas have become the main reference point for consumer demand. residential complexes, Ivanov Vitaly Evgenievich confidently noted with his opinion, CEO company "Svetlaya Zhizn - suburban low-rise real estate".

The most attractive projects of low-rise buildings in the suburbs of St. Petersburg and the Leningrad Region, according to the audience of profile portals about suburban real estate and clients company "Svetlaya Zhizn - suburban low-rise real estate" noted: 1 Low-rise residential complex "Mistola Hills" - apartments in the style of 3e, (ergonomics, ecology and economy), located in the village of "Mistolovo" Vsevolozhsk district of the Leningrad region. 2 Multi-format village "Blizkoye" - apartments, townhouses and cottages of comfort and business class in the village "Mistolovo" Vsevolozhsky district of the Leningrad region. 3 Cottage settlement "Okhtinsky Park" - land plots of individual housing construction with engineering preparation and ready-made cottages in the village of Enkolovo, Vsevolozhsky District, Leningrad Region.

Professionals noted the peculiarities in the demand of foreign buyers for real estate in the suburbs of St. Petersburg. According to the statistics of applications to the company, the most demanded among them are apartments, cottages, townhouses and land plots in the suburbs of St. Petersburg and the Leningrad Region. Demand for suburban housing in St. Petersburg among foreigners is quite stable, although not very high yet. Many foreigners are business owners in St. Petersburg and the Leningrad region, so they live here for quite long periods.

Two-thirds of potential buyers allocate within 3-5 million rubles for the purchase of home ownership, including a country house, a land plot and a set of necessary communications. Of these, 35% can afford to purchase real estate within the cost of 3.5 million rubles. Such results were accumulated from the statistics of potential buyers in company "Svetlaya Zhizn". In the last quarter of 2014, we asked our potential buyers the maximum allowable price for a land plot with engineering preparation. According to the survey, about 70% of respondents are considering offers of land with communications, the price of which does not exceed 1.5 million rubles. About 20% are oriented towards purchasing in the price range from 1.5 to 3.5 million rubles, and 10% are ready to purchase business class plots with engineering preparation worth over 3.5 million rubles.

During the first quarter, 36 cottages, 78 suburban apartments, 28 business class townhouses and 14 elite class apartments were sold. In business class, sales increased by 24%. The number of customer requests in March increased by 1.5 times. Now, after the holidays, demand has again begun to rapidly gain momentum, and at the end of the year we will be able to take stock. According to the results of work company "Svetlaya Zhizn - suburban low-rise real estate" 17 transactions with suburban business and comfort-class real estate fell on buyers from other cities. Compared to the previous quarter, sales were slightly down, but still above the level same period last year.

The main distinguishing feature of real estate objects, state registration rights to which it is recognized as mandatory is the inextricable connection with the land and the impossibility of moving the object without causing disproportionate damage to its purpose. If your bath has such features and is an object capital construction You should contact a cadastral engineer to perform cadastral work to prepare a technical plan that will reproduce certain information about a non-residential building.

I have a well-equipped "trailer" on the land plot. In the summer, I live there, cook, store food. Can I register it as real estate?

On August 4, 2018, Federal Law No. 340-FZ came into force, which made significant changes to Urban planning code, as well as in other regulations related to construction. Its norms fully affected individual housing construction. Oleg Molchanov, head of the Rosreestr Office for the Kurgan Region, will talk about the changes that have taken place in this area.

Do you like the neighboring plot, which looks abandoned and has not been cultivated for a long time? Let's figure out how to legally become its owner.

On March 1, 2018, the statutory deadline for the simplified procedure for registering rights to individual housing construction objects ends. According to federal law No. 93-FZ, before this date, it is possible to register ownership of residential buildings without granting permission to put the facility into operation, after March 1 of the current year, this will become mandatory.

At the construction planning stage, future homeowners rarely think about building foundations and basements. Many consider this a "technical" issue. His decision is often postponed "for later", they save on materials, and the work is entrusted to random people. The price of such a mistake can be high, because the foundation is the only part of the house that cannot be rebuilt, and it is very difficult and expensive to repair. Therefore, it is necessary to start planning future construction from the underground part, which is its cornerstone at the base of the house, literally and figuratively.

In accordance with Article 1 of the Federal Law of April 15, 1998 No. 66-FZ “On Horticultural, Horticultural and Dacha Non-Commercial Associations of Citizens”, a garden land plot is a land plot provided to a citizen or acquired by him for growing fruits, berries, vegetables, melons or other agricultural crops and potatoes, as well as for recreation (with the right to erect a residential building without the right to register residence in it and economic buildings and structures).

Your own individual residential building with a small garden plot, located away from the noisy, gas-polluted city center, is the dream of most families. Many young people entering an independent life prefer not to take on multi-year mortgage obligations, but immediately think about the land and the house on it.

In accordance with Federal Law No. 46-FZ "On Amendments to the Code of the Russian Federation on Administrative Offenses", which entered into force on March 20, 2015, the administrative penalties for violations of land legislation identified in the exercise of state land supervision by officials have been changed Federal Service state registration, cadastre and cartography (Rosreestr) and its territorial bodies:

Urban architecture has been formed over the centuries, houses of different styles and eras coexist with each other, reflecting social changes, tastes and moods of city residents. In most modern cities, buildings represent the way of life that its inhabitants lead. In the 20th century, urban mansions were replaced by mass developments that met the needs of the middle class. In Europe and America, townhouses have become this type of housing.

Tell me in what cases a dacha non-profit partnership should pay property tax - fixed assets (gas pipeline, water supply, etc.). DNP does not conduct commercial activities and acts solely for the purposes of DNP members in accordance with the Charter.

Payers of property tax are all Russian and foreign organizations that have property recognized as an object of taxation in accordance with Article 374 of the Tax Code of the Russian Federation. An exception to this rule are organizations that apply special taxation regimes and those for which benefits are established. In terms of dacha non-profit partnerships, no federal benefits have been established.

Sewerage, water supply and gas supply networks meet the criteria of real estate, as they are part of the infrastructure necessary for the normal operation of buildings and structures. Located underground, communications are structurally connected with specific buildings, so it is impossible to transfer them to another territory with re-connection to other objects, and since these are immovable objects, they are subject to property tax.

At the same time, it does not matter whether the organization laid these networks on its own or whether it acquired them from the previous owner. It also does not matter how these communication networks were reflected in accounting: as a separate inventory object or as part of a building.

The rationale for this position is given below in the materials of the Glavbukh System

Property tax payers are all Russian and foreign organizations that have property recognized as an object of taxation in accordance with article 374 of the Tax Code of the Russian Federation (clause 1 of article 373 of the Tax Code of the Russian Federation). Exceptions to this rule are organizations:
– applying special taxation regimes;
- for which benefits are established (Article 381 of the Tax Code of the Russian Federation);
- who are the organizers of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in Sochi in relation to the property used in the organization and holding of these games, as well as in the development of Sochi as a mountain climatic resort (clause 1.1, article 373 of the Tax Code of the Russian Federation , article 3 of the Law of December 1, 2007 No. 310-FZ).

Types of benefits

Property tax benefits are established in relation to:
– certain categories of organizations;

certain types of property.

Regional benefits

The laws of the constituent entities of the Russian Federation may establish additional tax benefits and conditions for their use. At the same time, regional authorities have the right to establish benefits similar to federal ones, but without the time limits stipulated for them. This follows from the provisions of paragraph 2 of paragraph 2 of Article 372 of the Tax Code of the Russian Federation. The effect of regional benefits is limited to the territory of the corresponding subject of the Russian Federation (letter of the Ministry of Finance of Russia dated October 22, 2007 No. 03-05-06-01 / 120).

For each category of beneficiaries, special conditions may be provided that must be met in order not to pay property tax. For example, in the Moscow region, the use of benefits is made dependent on whether the organization sent the saved money for certain purposes or not (Chapter 2 of the Law of the Moscow Region of November 24, 2004 No. 151/2004-OZ).

Attention: the presence of even 100% property tax benefits does not relieve the organization from the obligation to prepare declarations for this tax (clause 7 of the information letter of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 71). When using benefits in the declaration, you must indicate the property exempted from taxation. Late filing of a tax return is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation), for which tax and administrative liability is provided.

Composition of taxable property

At Russian organizations Property tax is subject to:

• objects of movable property registered before January 1, 2013 and reflected in the balance sheet on the accounts "Fixed assets" and "Profitable investments in material values»;
• real estate objects reflected in the balance on the accounts "Fixed assets" and "Profitable investments in tangible assets".

The composition of taxable property, in particular, includes:

• objects transferred (intended for transfer) into temporary possession, use, disposal, trust management and joint activities (including abroad);
• objects received under a concession agreement;
• objects acquired and actually operated abroad (even if they have never been imported into Russia).

When determining the composition of movable and immovable property, be guided by Article 130 of the Civil Code of the Russian Federation, the Law of December 30, 2009 No. 384-FZ and the All-Russian Classifier of Fixed Assets (OKOF), approved by the Decree of the State Standard of Russia of December 26, 1994 No. 359. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated February 25, 2013 No. 03-05-05-01 / 5322. And in a letter dated September 3, 2013 No. 03-05-05-01 / 36269, representatives of the financial department propose to recognize as movable any property in respect of which state registration of rights is not required.

Movable property of newly created organizations (registered in the Unified State Register of Legal Entities after January 1, 2013) is not subject to property tax. The same procedure applies to the legal successors of the reorganized organizations that form the balance sheet and reflect in it the movable property that passed to them after January 1, 2013 as a result of the reorganization. This is stated in the letters of the Ministry of Finance of Russia dated September 25, 2013 No. 03-05-05-01 / 39723 (reorganization in the form of separation), dated May 22, 2013 No. 03-05-05-01 / 18084 (reorganization in the form accession) and No. 03-05-05-01 / 18166 and the Federal Tax Service of Russia dated July 1, 2013 No. BS-4-11 / 11799 (reorganization in the form of transformation).

Situation: whether it is necessary to pay property tax on the cost of external sewerage and water supply networks accounted for as separate inventory items. Ownership of these objects is not registered.

Yes need.

Sewerage and water supply networks (including external ones) meet the criteria of immovable property. After all, they are part of the infrastructure necessary for the normal operation of buildings and structures (subparagraph 20, article 2 of the Law of December 30, 2009 No. 384-FZ). Located underground, communications are structurally connected with specific buildings, so it is impossible to transfer them to another territory with re-connection to other objects. And since sewer networks and water pipes are immovable objects, they are subject to property tax. This follows from the provisions of paragraph 1 of Article 130 of the Civil Code of the Russian Federation and paragraph 1 of Article 374 of the Tax Code of the Russian Federation.

The fact that the ownership of communication networks was not registered is not a reason to exclude such objects from the tax base. At the same time, it does not matter whether the organization laid these networks on its own or whether it acquired them from the previous owner.

It also does not matter how these communication networks were reflected in accounting: as a separate inventory object or as part of a building. Yes, when the useful life of such networks differs from the service life of the buildings themselves and structures connected to them, they can be taken into account as independent inventory items (clause 6 PBU 6/01). This also applies to centralized communication networks connected to buildings and structures of different owners (for example, city water supply). However, regardless of the chosen method of accounting, these objects are in any case related to real estate. Therefore, their cost must be included in the calculation of the tax base for property tax.

The legitimacy of this conclusion is confirmed by letters