Property tax and land tax belong to local taxes, so their rates are set by local authorities. If local and regional legislation does not determine the rates of the property tax, it is calculated on the basis of the maximum rates set at the federal level, said lawyer, managing partner of the law firm Tax Compliance Mikhail Begunov. According to him, the tax is calculated at a rate not exceeding 0.1% of the cadastral value, 0.5% - for other objects, 2% - for objects with a cadastral value of more than 300 million rubles.
Contributions to garden non-profit partnerships
In 2019, earned the Federal Law-217 "On the management of gardening and horticulture for their own needs": abolished the concept of "dacha association", left only gardening and horticultural associations. The law established two types of contributions: membership fees and target fees. Before that, there were also five types of contributions: entrance fees, membership fees, target fees, share fees and additional fees.
The way contributions are accepted has also changed. Previously, in most garden associations, contributions could be paid in cash by submitting them to the accounting department. As of last year, the garden associations have to open a bank account and only carry out all calculations (accept payments, pay the suppliers of heat, electricity, water, gas, etc.) by cashless means. In addition, starting from 2020, the tax rate for general-purpose lands in non-commercial garden associations (roads, children's playgrounds and turnouts) will be subject to land tax at a reduced rate (-0.3% instead of 1.5% of the cadastral value), said Begunov.
Last year, a law came into force which exempts from income tax the contributions of the owners of garden or garden plots, if they are not members of the respective partnerships. Russian gardeners will not have to pay taxes: firstly, if they acquire, create or maintain common property; secondly, for current and major repairs of unfinished buildings, which are in common use in the territory of horticulture or gardening; thirdly, there is no need to pay for the services and work of the partnership to manage such property.
Dachniki may also receive a benefit, exempting from personal income tax when receiving income from the sale of products grown on their own agricultural land with an area not exceeding 0.5 hectares, said the lawyer of Tax Compliance. "In order to receive such exemption it is necessary to provide a certificate issued by the board of the real estate owners' association that the sold products are grown on a garden or vegetable plot owned by the taxpayer or his family members. However, it should be remembered that if the tax authority finds out that income from the use of property is systematically received, the activities of an individual will be equated to business activities, and the income received from the activities will be subject to VAT," summed up Begunov.
To receive benefits, you need to write an application to any tax authority, submit it through MFC or use a personal office of the taxpayer. The application must be submitted no later than December 31. Most tax issues can be solved by using the "Personal Taxpayers' Office". The website of the Federal Tax Service has a tax calculator.
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Mikhail Begunov will participate in Pravo.ru conference "Development and construction: legal issues"12.10.2021