What are the risks for a pensioner of renting out an apartment? Should we expect tougher rules for short-term housing rentals? Necessity or personal decision

There are two ways - officially, when a contract is concluded, which has full legal force, and informally, when an agreement is not drawn up. When choosing the first option, it is obligatory to pay a tax, the amount of which is determined by the Tax Code of the Russian Federation.

In the second case, neither the owner of the property nor his tenant are protected by law. In addition, if you rent out living space without a contract and the fact is discovered, a fine will be imposed and in some cases even criminal liability is possible.

What is illegal surrender?

If an apartment is rented in accordance with legislative norms, its owner must necessarily calculate tax on income received in the form of rent. The law defines renting out an apartment as one of the types of entrepreneurial activity. The tenant also has responsibilities - in particular, he is obliged to register in the rental space.

If a property is rented out illegally, the parties to the transaction do not notify the supervisory authorities.

For reference: The first judicial precedent with a verdict in a criminal case against an apartment owner took place back in 2009. Link to media.

Laws

The relations between the parties that arise when a housing property is provided for temporary use on a reimbursable basis are described in the Civil Code of the Russian Federation, chapters 34 and .

Another document regulating this type of real estate transactions is the Tax Code, since in accordance with the rental agreement, the owner of the property receives income for renting, that is, the relationship is reimbursable.

Depending on the legal status of the apartment owner, income is taxed:

In accordance with Chapter 23 of the Tax Code of the Russian Federation - personal income tax.
In accordance with Chapter 25 of the Tax Code of the Russian Federation - corporate income tax.
In accordance with Chapters 26 part 2 and 26 part 5 of the Tax Code of the Russian Federation - taxes determined within the framework of special taxation regimes, including the simplified and patent system.

Owner's responsibility - what will happen?

Fines

It is quite difficult to prove that the owner of a property receives income illegally, but such cases still occur.

The main requirement of the Federal Tax Service will be the requirement to repay the resulting debt on budget fees. This is due to the fact that the main violation in the case of illegal rental of an apartment is the concealment of income received in the form of rent received and subsequent non-payment of personal income tax.

Additionally, the violator will be subject to the following penalties:

Fine for non-payment of tax (Article 122 of the Tax Code of the Russian Federation). Its size will be 20% of the debt amount. It can increase to 40% if it is proven during the trial that tax evasion was committed intentionally.

In judicial practice this is most often what happens.

Important: The maximum possible fine is 30% of the total debt, the minimum amount is 100 rubles.

Fine for late submission of the 3NDFL declaration to the tax authority (Article 119 of the Tax Code of the Russian Federation). The deadline for filing a declaration is April 30 of the year following the reporting year. 5% is charged for each month of delay.

Penalty for late payment of tax (Article 75 of the Tax Code of the Russian Federation). Calculated daily from the last day of payment until the day the payment is actually made.

In order to determine the amount of accrued penalties, it is necessary to multiply the amount of debt by the result obtained after dividing the current refinancing rate by 300.

Attention! If a violation is detected again, the amount of fines will double.

Criminal Code of the Russian Federation

Criminal liability is provided for significant violations of tax legislation and is defined in Article 198 of the Criminal Code of the Russian Federation. Violators may be subject to:

a fine in the amount of 100 thousand to 300 thousand rubles;
forced labor for up to 1 year;
imprisonment for up to 6 months;
imprisonment for up to 12 months.

The main condition for the emergence of criminal liability is the amount of tax debt of more than 600 thousand rubles, unpaid for 3 financial years.

Important! If the landlord is not registered as an individual entrepreneur and does not pay taxes on time, he can also be held accountable under Article 171 of the Criminal Code - illegal entrepreneurship.

According to Article 171 of the Criminal Code of the Russian Federation, penalties may be applied to the owner:

a fine of up to 300 thousand rubles or any third-party income for a total period of up to two years;
in case of large volumes of illegally obtained funds (more than 100 thousand per month), the violator may be subject to a fine of 50 thousand rubles and restriction of freedom for up to five years.

Where to complain and report violations?

Supervisory authorities should be notified. List of responsible authorities:

Management company or HOA.
Office for Migration Issues (you can apply here if the apartment is rented to foreign citizens).
Rospotrebnadzor. This government body can help if the sanitary standards established by the legislation of the Russian Federation are not observed in the illegally rented apartment.

For reference: in order for your complaint to be considered, you need to provide evidence of the fact of illegal rental: a lease agreement or a copy thereof, an act of acceptance and transfer of the property, a receipt confirming the receipt of funds, etc.

How to file a complaint

Important! The text of the complaint must be written correctly, in a business style. The use of profanity is not permitted. The text should not have a pronounced emotional coloring. Distortion of facts is also unacceptable.

Further in the text of the appeal, describe the available evidence of the violation.
Be sure to put your signature at the bottom of the page and decipher it.
Enter the date the complaint was filed.

What to do if neighbors rent out an apartment by the day?

It is this format of renting out a property that brings the most trouble to other residents of the house.

Procedure:

Record the constant change of persons visiting the apartment. This can be done by taking photos and videos, collecting witness statements, keeping a log of visitors, etc.
Call the local police officer and the police for any violation of the law by residents (noisy celebrations, loud music, etc.).
Collecting the maximum amount of evidence necessary to contact supervisory government authorities.

How to rent out an apartment without consequences

To avoid problems with the law you must:

Conclude a lease or rental agreement.

If, according to the terms of the lease agreement, the tenant’s period of residence is more than 12 months, such a document must be officially registered with Rosreestr, in accordance with the provisions of Article 651 of the Civil Code of the Russian Federation.

For each reporting year in which there was receipt of income in the form of rent, the owner of the apartment must submit a tax return to the Federal Tax Service and promptly pay taxes accrued in accordance with it.

If the procedure is followed, the parties to the transaction do not need to worry about possible administrative and criminal liability.

Before deciding to rent out an apartment, carefully study the procedure for concluding such transactions and the responsibility for non-compliance with the legal norms established in the Russian Federation. Remember that violations of tax laws threaten the violator with fines and even criminal liability.

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I am an old-age pensioner, I do not work, I am disabled group 2, I want to rent out a room in an apartment that belongs to me by right of ownership. Am I required to pay tax on my income or do I have tax benefits?

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Mirasov Eduard
Lawyer, Samara

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Hello, Natalia!

By law, individuals receiving income are required to pay 13% of the income received (i.e., having received 10,000 rubles from renting out a room, if this cost does not include utility costs, the person is required to pay 1,300 rubles.) Disabled people of groups 1 and 2 have tax benefits in a tax deduction in the amount of 500 rubles. Those. having received an income of 10,000 rubles. it is necessary to pay tax on the amount of 9500 rubles. But here in the Russian Federation, including in the city of Samara, few people pay taxes on renting a room or apartment.

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The legislative framework

The regulatory acts governing relations under such agreements are the Civil Code of the Russian Federation (Chapters 34-35), as well as the Housing Code of the Russian Federation, which sets out all the rights and obligations of both parties.

The law of the Russian Federation stipulates the need to register a lease agreement.

First of all, such registration is necessary in order to consolidate the rights and obligations of the parties and prevent the occurrence of conflicts.

In other words, to protect participants from undesirable consequences, such as early termination of the contract.

Is it necessary and how to register a transaction?

The parties, if they are individuals, enter into rental agreements and receive the names:

employer, that is, the one who directly rents the residential premises;
landlord- a citizen who owns legal rights to a house, apartment or other rental property.

Moreover, under such an agreement, the hiring party can only be an individual.

Another type of agreement is concluded with a legal entity - a lease agreement, with the corresponding names of the parties - the tenant and the lessor.

But the premises can only be used for residential purposes. For example, an employee of a company who has arrived for a long time from another area can settle there.

In essence, both agreements define an agreement on the provision of property for temporary use.

But it is worth understanding that there is still a difference between them.

And if a lease agreement is concluded between citizens instead of a rental agreement, then if any conflict situations are resolved in court, it may be declared invalid.

Duration of the contract

According to the time frame, contracts can be classified as follows:

Short term. Most often, premises are rented out by the day or for several days.
Long-term. Here the validity period is fixed specifically - up to 5 years. There is no possibility of imprisonment for a longer period.

If there is no indication of the duration of the contract, it is considered to be concluded for 5 years.

But you can terminate the deal only if you warn the other party in advance.

It is possible to specify in the contract itself the period within which it is necessary to notify about the termination of relations between the parties.

If there is no such clause in the agreement, then the notification time is 3 months before the date of termination of the contract.

How to record the receipt of funds?

The fact of payment for hiring and renting residential premises is recorded by an official document - a receipt. There is no form of preparation strictly regulated by law.

But there are several important rules that must be followed:

The receipt must be drawn up by the lessor. The method of compilation is not important - you can write it manually or using electronic means. But it is worth considering that in the event of any disagreement, the first option will be more advantageous, as it will allow the court to order a handwriting examination.
The writing of the document itself should be as accurate as possible., since the presence of blots or corrections may lead to their loss of legal force.
It is necessary to indicate information about the persons mentioned in the receipt: last name, first name, patronymic, passport details. It is also necessary to indicate the date of acceptance of funds, as well as the amount and period for which they are paid.

It makes no sense to have a handwritten receipt certified by a notary - the document already has legal force.

But when using electronic means in the process of compiling and printing on a printer, it is best to resort to the services of a notary.

What rental tax should I pay in 2018?

Tax rates in Russia are fixed. But they depend on the status of the owner of the rental premises.

For individuals

If the landlord of the living space is an individual, then he will need to pay income tax on the profit received for renting out the housing.

Income

In 2018, the owner, who is a citizen of the Russian Federation, pays a tax of 13% of profit, that is, the standard personal income tax rate.

If the owner of an apartment or house lives in Russia for less than 183 days a year or is not a tax resident of the Russian Federation, then he pays tax at a rate of 30% on profit.

Size

As mentioned above, the tax levied on income from rental housing will be 13%.

However, if you register as an individual entrepreneur and apply for a reduced tax payment regime, then you will have to pay significantly less tax.

For disabled people

But the state provides some benefits to disabled people of the first and second groups.

They are entitled to a tax deduction of 500 rubles.

It must be subtracted from the amount of rental income received and taxes must be calculated from the resulting value.

Military

The topic of renting out housing owned by a serviceman is also relevant.

The law prohibits such citizens from engaging in business, and it is this point that raises doubts among many people in this profession. But if you carefully study all the subtleties, you can understand that the rental agreement does not imply economic activity.

There is only an exercise of the right to own and dispose of property.

This means that the serviceman can exercise his right. The tax rate on this type of income remains the same - 13%.

Pensioner

There is a widespread belief that pensioners who rent out housing do not need to pay taxes on the rental. This is fundamentally wrong.

In the Russian Federation, pensioners are only exempt from property taxes. But they pay income taxes in exactly the same amounts as others.

If you rent one time

Those who rent out premises for a day or even a few hours also have a question about the need to pay tax.

It is worth noting that mandatory payments to the state are paid regardless of the time during which the housing is rented.

1 hour or 1 day - if you made a profit from this, then you need to make a contribution in the amount of the same 13% of income.

Payment procedure

Those individuals who need to pay tax must prepare and submit a tax return by April 30 inclusive.

Moreover, this should be done in the year that follows the already expired tax period.

You can submit the document in person, or through a proxy, electronically, or even by mail. Payment must be made no later than July 15th.

For individual entrepreneurs

Typically, landlords try to register their activities as individual entrepreneurs to reduce the tax burden on them. After all, it becomes possible to switch to a simplified tax regime, which significantly saves money.

However, before we look at this type of taxation, we should figure out how to pay personal income tax.

Personal income tax

If an individual entrepreneur decides to pay income tax and not switch to a simplified tax system, then the amount of tax charged will be 13%, the same as for individuals.

USNO

Many owners have only one “extra” premises from which they can generate income. But there are also those who have several of them, as well as many people who consider personal income tax to be an exorbitantly high tax rate.

To do this, an individual must register as an individual entrepreneur with a simplified taxation system.

The advantage of these actions is a reduction in the tax rate to 6%.

But there are also some disadvantages that should be taken into account when choosing this method of paying taxes:

The procedure for registering an individual entrepreneur involves collecting documents and payment of state duty (for 2018 - 800 rubles), and also takes some time.
Tax payments are paid more than once a year, as is the case with personal income tax. It is necessary to make quarterly advance payments: the first - before 04/28/2017, the second - before 07/28/2017, the third - before 10/30/2017. And also calculate the tax for the whole year and pay it before 03/28/2018.
It is necessary to pay a fixed contribution to the insurance fund, amounting to 27,990 rubles, if you rent out housing yourself, without hiring employees, and the income from this type of activity does not exceed 300,000. Sometimes, in cases of receiving a small income, this payment may exceed the amount of tax paid at a rate of 13%, which means This form of payment will not be economically viable.

Patent

More profitable is the patent taxation system, created specifically for individual entrepreneurs in order to simplify their taxation.

If you apply this system, then in addition to purchasing a patent, you will only have to pay insurance premiums. Such an entrepreneur is exempt from personal income tax.

The validity period of a patent varies, and can be either 1 month or 1 year.

Action is not possible for more than a year.

It is also possible not to keep accounting records, but filling out the Income Book is a prerequisite.

The tax rate for PSN is fixed and is 6%. But the tax is calculated not on the actual income of the individual entrepreneur, but on the amount of potential income for the year for renting out residential premises.

Payment procedure

Payments occur according to two scenarios, depending on the duration of the patent.

Here's how to pay this tax:

Validity period is less than six months. Payment is due before the expiration date.
From 6 to 12 months. A third will have to be paid before the expiration of 90 calendar days from the date of purchase, and the remaining funds must be paid before the end of the validity period.

For legal entities

For legal entities, the process of filing a declaration and paying taxes is not much different from the procedure for paying tax fees for individual entrepreneurs. However, let’s consider it in more detail.

Tax rates and types

In the case of rental housing by a legal entity that applies the simplified tax system, the principle of paying taxes differs from the case with an individual entrepreneur only in that the declaration must be submitted before March 31.

But if the general regime is applied, the company will pay income tax.

For its correct calculation, it is necessary to conclude a written agreement, which should indicate the method of receipt of payments.

These can be monthly or quarterly payments. The current corporate income tax rate is 20% of actual profit.

We must also not forget VAT - 18% in favor of the state.

It also matters whether the rental of residential premises is the main activity of the company. This will determine how income will be determined - from sales or non-sales, which will affect the correct calculation of profit for paying taxes.

Payment procedure

A tax return must be submitted by a legal entity to the relevant tax authority within four weeks after the end of each quarter, and an annual return must be submitted by March 28 of the following year.

Does the tenant pay?

When concluding a paid contract, the employer is not required to pay any taxes.

The only exception is the case where a clause is highlighted in the agreement itself, according to which the landlord’s taxes are paid by the one who rents the property.

But under an agreement on free accommodation, the tax office may require the tenant to pay 13% of the amount that he “saved” from free accommodation and which, in the case of a paid transaction, the landlord would have to pay.

The amount is calculated from the rent for housing with similar conditions. Naturally, this does not apply to the immediate family of the apartment owner.

When should payment be made?

The tax return must be submitted and paid by April 30 of the year following the previous reporting year.

Responsibility

For any actions that result in a violation of the law, the perpetrator bears responsibility. What threatens those landlords who do not want to pay taxes or do not submit a declaration on time?

Consequences of refusal to register and pay

If the owner refuses to register and does not pay the rental tax, then he bears financial responsibility:

If a tax return is not submitted or its filing is late, the amount of the fine is 5% of the amount of unpaid tax for each month of delay. However, more than 30% cannot be collected, as well as less than 1000 rubles.
If the obligation to pay tax is deliberately not fulfilled - a fine of 20 to 40% of the unpaid payment.
For significant violation of tax obligations, criminal liability is provided.

What happens if you submit your return on time?

If the declaration was not submitted to the tax office on time, then, in accordance with Article 119 of the Tax Code, penalties will be imposed in the amount of 5% of the unpaid amount for each partial or full month of delay.

The fine can reach up to 30% of the amount.

If you have not submitted a declaration and have not paid taxes in large quantities (more than 600,000 rubles, with the condition that part of the unpaid tax fees exceeds 10% of the amount payable for 3 years in a row or more than 1.8 million rubles for 3 years in a row), then you will be fined in the amount of 100,000 to 30,000 rubles or in the amount of all income received for a period of one to two years, or arrested for a maximum of six months or imprisoned for up to 1 year.

However, it is sometimes very difficult to catch the hand of someone who does not pay tax on rental housing.

Most often this happens when the residents are not very trustworthy, and neighbors, outraged by their behavior, may report their suspicions of the owner’s illegal activities to the district police officer.

He, in turn, collects and documents information about the tenants and the owner of the property, and if this information can be used to confirm the existence of an illegal rental, then the case is referred to the tax service, and then may end up in court.

But judicial practice shows that having only indirect evidence, in the form of statements from neighbors, it is very difficult to prove the receipt of illegal income.

It’s another matter if the Federal Tax Service has a formalized lease agreement in hand. Then the “deviators” will almost certainly be held accountable under current legislation.

Questions

There are several frequently asked questions regarding occupancy taxes. Let's try to answer them.

How not to pay?

Many people are interested in how to avoid paying personal income tax. It is not possible to legally evade this responsibility.

However, unscrupulous taxpayers have developed many methods:

concluding a gratuitous lease agreement, which in fact is simply a fiction;
representation of tenants by their relatives, and much more.

It should be remembered that concealment of income and non-payment of taxes leads to financial, and in some cases, criminal liability.

Do I have to pay if the lease is for 11 months?

The tax is payable regardless of the rental period. It only affects the obligation to register the lease agreement.

Is it necessary to register contracts with the Federal Tax Service?

Yes, an agreement concluded for a period of more than 1 year is subject to registration.

Should utilities be included in the declaration?

Yes, if the tenant pays for them in full. But if payment occurs only according to meters for services actually consumed, then this item does not need to be included in the declaration.

onlineur.ru

On the income received from renting out an apartment, a citizen must calculate and pay tax to the budget. The type and amount of payment depends directly on the status of the owner: an individual or an individual entrepreneur. Let us consider in more detail what tax is paid by a citizen who is not registered as an individual entrepreneur, and what tax is paid directly by an entrepreneur. All data is given taking into account changes in legislation for 2018.

Options for taxing income from rental housing

Personal income tax – if the apartment is rented out by an individual or individual entrepreneur on OSNO;
Single tax - if the individual entrepreneur is on a “simplified” tax;
Patent - if the individual entrepreneur uses PSN.

The apartment is rented by an individual who does not have individual entrepreneur status

When renting out housing and receiving income from this, an individual who does not have the status of an individual entrepreneur must calculate and pay to the NFDL budget from the income received.

Bid:

Currently, for 2018, the income tax rate is:

13% - for citizens living in Russia for more than 183 days a year;
30% - for citizens staying in Russia for less than the specified period.

Thus, if you were abroad for more than 183 days a year in the year in which you received income from renting out an apartment, you will have to pay tax at a higher rate.

Example

Krestyankin A.L. in 2015, he stayed in Russia for only 100 days. In the year in question, he received income from the rental of two apartments. The total income from this amounted to 660 thousand rubles. Taking into account the fact that Krestyankin had non-resident status in 2015, he will have to pay personal income tax at a rate of 30%. Thus, the amount payable to the budget will be RUB 85,800:

660 thousand rubles. * 13 %

Declaration of income received

In addition to the obligation to pay tax, a citizen who has received income from rental housing must reflect the profit received in a tax return in Form 3-NDFL and submit it to the tax authority at the place of his or her registration.

Report submission deadline – until April 30 the year following the year in which the income was received. For income received in 2015, a citizen must report on time until May 04, 2016

You can submit a declaration in several ways:

On your own or through your representative (with a notarized power of attorney);
By mail (by sending documents in the form of a registered mail with a list of attachments);
Via telecommunication channels with an electronic digital signature.

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IP on OSN

When renting out an apartment, an entrepreneur on the OSN must also pay income tax, but, unlike individuals, individual entrepreneurs on the general taxation regime must make advance payments throughout the year (based on notifications sent by the Federal Tax Service) and can reduce the income received by professional deductions. Ordinary citizens do not have the right to claim professional deductions.

If the declaration is not submitted by May 4, the citizen will be held liable in the form of a fine of 5% of the amount calculated on the declaration for each month of delay, but not more than 30% in total, and not less than 1,000 rubles.

The apartment is rented to individual entrepreneurs on a simplified basis

When renting out an apartment, an individual entrepreneur pays tax on the selected object of taxation using the simplified tax system. There are 2 rates for the simplified tax system:

6% - object “income”;
15% - the object “income minus expenses”.

As a rule, individual entrepreneurs using the simplified tax system apply a 6% rate when renting out housing. It should be noted that individual entrepreneurs using the “simplified system” can reduce income by insurance premiums paid for “themselves” in full and by 50% if the individual entrepreneur pays contributions for hired employees.

During the year, individual entrepreneurs must pay 3 advance payments at the end of each quarter and, based on the results of the year, calculate the tax for the past tax period:

Advances must be paid for the 1st quarter until April 25;
For half a year - until July 25;
In 9 months - the 25th of October;
In a year until April 30 next year.

Example

Stepanov V.V. in 2015 applied the simplified tax system at a rate of 6%. He received an income of 660 thousand rubles from renting out housing. Contributions paid to extra-budgetary funds in 2015 amounted to RUB 22,261. At the end of each quarter, Stepanov will have to pay to the budget RUB 17,339:

(RUB 660 thousand * 13%) – 22,261

Reporting

The declaration to the simplified tax system is submitted once a year, within April 30th, following the reporting one.

A thorough study of the issue does not always guarantee a positive outcome.. On our website you can for free get the most detailed advice on your issue from our lawyers via the online form or by phone in Moscow ( +7-499-938-54-25 ) And St. Petersburg ( +7-812-467-37-54 ) .

The apartment is rented to an individual entrepreneur on a “patent”

When renting out housing to individual entrepreneurs who are on a patent, it will be necessary to pay a tax in the amount of 6% of the imputed income established by law for a certain type of activity.

The amount of potential income is established by regional regulations, in particular, in Moscow, this income is determined in accordance with Law No. 53 of October 31, 2012. According to this act, the potential income from renting out an apartment in Moscow depends on the location of the rental property and ranges from 210 thousand rubles. up to 10 million rubles in year.

It should be noted that the indicated income is calculated only for one apartment. If there are several of them, the amount will be correspondingly higher.

The patent term ranges from 1 month to a year.

Depending on the period for which the patent was purchased, the procedure for its payment is determined.

If the patent is issued for a period of less than six months, it must be paid before its expiration, and if for more than 6 months, then in two payments: 1/3 within three months from the date of receipt and the remaining 2/3 until the expiration of the patent. .

It should be noted that the cost of a patent cannot be reduced by insurance premiums paid.

Individual entrepreneurs do not submit reports on patents.

What to choose to pay less

Let’s compare all three of the above situations and determine in which status the citizen will have to pay the least.

Initial data:

Listyev S.V. in 2015 rented out his apartment in the Bibirevo metro area (Bibirevo municipal district) and received an income of 654,600.

As an individual(without registration as an individual entrepreneur) the amount of personal income tax payable to the budget will be RUB 85,098 (654 600 * 13%).
When applying the simplified tax system “income”(only for individuals registered as individual entrepreneurs) the amount of tax paid for the year will be RUB 62,477(654,600 * 13%) - 22,261 (mandatory insurance contributions to the Pension Fund and the Compulsory Medical Insurance Fund).
Patent cost(also only for individual entrepreneurs) for a year will be: 30,000 thousand rubles. + 22,261 rub. insurance premiums. Total: 52,261 rub.

As can be seen from the example, the most profitable in this situation would be the acquisition of a patent for the activity of renting out an apartment, but here it is necessary to remember that imputed income directly depends on the location of the property being rented out, and if, for example, the apartment is located in the Central Administrative District, then the tax will increase significantly. For each situation, it is necessary to carry out a separate calculation, and our online duty lawyer is ready to help you with this.

The rental real estate market is so huge that almost every person has either rented an apartment or rented it out. Renting is an integral part of many of our lives. Some live in rented apartments because they do not have the opportunity to purchase their own housing, some for ideological reasons, to be more mobile, while many live only on the income they receive when renting out an apartment. In any case, we hope that this article will be useful to many - we will try to figure out what taxes the employer and landlord pay, whether there are any tax benefits, and how you can compensate for your losses.

Rules of the game

Tenant – a person renting an apartment or a tenant.

Landlord – the person providing the apartment or the lessor.

If the lease agreement is concluded for a period of more than 1 year, then it is subject to mandatory state registration. The landlord is required to declare and pay income tax regardless of whether the lease is registered or not.

The lease agreement can be paid or gratuitous. When concluding a gratuitous contract, the tenant “does not pay” rent, and the landlord, accordingly, “does not receive” income. This method of avoiding paying income tax is well known to the tax service, so this agreement is most often applied only to close relatives. If the agreement is concluded between strangers, then the tenant is additionally obliged to pay tax on an amount equal to the amount of rent for a similar apartment (by analogy with a gift).

Legislation

Civil Code of the Russian Federation:

Chapter 18. Ownership and other proprietary rights to residential premises (Articles 288-293);

Chapter 20. Protection of property rights and other property rights (Articles 301–306);

Chapter 27. Concept and terms of the contract (Articles 420 – 431);

Chapter 35. Renting residential premises (Articles 671 – 688);

Chapter 36. Gratuitous use (Articles 689 – 701).

Tax Code of the Russian Federation:

Chapter 1. Legislation on taxes and fees and other regulatory legal acts on taxes and fees (Articles 1 – 11);

Chapter 23. Personal income tax (Articles 207 – 233);

Chapter 26.2. Simplified taxation system (Article 346.11 – 346.25).

Criminal Code of the Russian Federation:

Illegal entrepreneurship – Article 171;

Evasion of taxes and (or) fees from an individual – Article 198;

Concealment of funds or property of an organization or individual entrepreneur, at the expense of which taxes and (or) fees should be collected - Article 199.2.

Federal Law of August 8, 2001 N 129-FZ “On state registration of legal entities and individual entrepreneurs”.

Resolution of the Plenum of the Supreme Court of the Russian Federation dated November 18, 2004 N 23 (as amended on December 23, 2010) “On judicial practice in cases of illegal entrepreneurship and legalization (laundering) of funds or other property acquired by criminal means” – on the rental of a second apartment .

Taxes for the renter. Should I be an entrepreneur?

As a standard, the landlord pays 13% income tax on income received from renting out an apartment. If the landlord does not live in Russia for more than 6 months a year, then the tax is 30%, since in this case the landlord ceases to be a tax resident.

It is possible for the landlord to pay not 13% income tax, but 6%. To do this, you need to register as an individual entrepreneur, and indicate the main type of activity as renting housing and select a simplified taxation system with a rate of 6%. This rate applies to all income received by an entrepreneur from business activities. There are two types of rates - 15 and 6%. A rate of 15% is unprofitable for the landlord, since 15% is paid from the difference between the income and expenses of the entrepreneur, and the landlord does not have many expenses for maintaining the apartment. The costs of renovating an apartment can be attributed to the expenses of the entrepreneur, which will reduce the tax base at a 15% rate, but in the vast majority of cases, a 6% rate is more profitable.

If the landlord rents out only one apartment, then he has the right to choose whether he wants to register as an entrepreneur or not. If the landlord owns several apartments and rents them out, then it is advisable for him to register as an individual entrepreneur, since such activity can be regarded as illegal business activity (this is a very subjective question, since the tax authorities do not have clear criteria for this).

Organizing an individual entrepreneur with 6% is, of course, more profitable for the apartment owner than paying the usual 13% income tax, but it should be borne in mind that the entrepreneur is required to regularly submit reports (instead of having to file a tax return annually), pay social and pension contributions (and submit reports to the corresponding funds), which are becoming larger and larger from year to year.

Who pays?

The tax is not always paid by the landlord. Often the parties stipulate in the contract that the tax is paid by the employer. Such cases are common in apartments paid for by the employer for its employees. In this case, the tenant is a tax agent and pays the tax himself instead of the landlord (but at his expense).

Taxes for the tenant (tenant)

Under a paid lease agreement, the tenant does not have any additional obligations to pay taxes, except in cases where the lease agreement stipulates that the tenant is obliged to pay the landlord’s taxes.

However, if a gratuitous rental agreement is concluded, then the tenant unofficially pays rent to the landlord, plus he absolutely officially assumes the obligation to pay income tax equal to the amount calculated for a similar apartment. Since the tenant lives in the apartment “for free”, then let him at least pay 13% tax on the amount he saved - this is the principle on which this provision is based. This rule does not apply to close relatives of the landlord living on the basis of a free rental agreement.

That is, for agreements for gratuitous use (or in the absence of an agreement), the tax authorities have the right to collect from the lessee the tax that the lessor would have to pay. According to the logic of the authorities, the employer is also obliged to declare this income. Failure to pay tax and failure to declare income for gratuitous use leads to the same liability as similar violations on the part of the lessor under paid contracts.

Tax deduction upon delivery

A tax deduction for rent can only be obtained in one case - if the property is non-residential. Since in this article we are considering exclusively residential real estate, both the tenant and the landlord have no grounds for receiving a tax deduction.

If the property is non-residential, then the tenant can receive a deduction of input VAT on utilities, and only if utilities are included in the rent, and the landlord provides these services.

Tax payment procedure

The taxpayer reports for income received in the current year at the beginning of the next year. You must submit your tax return by April 30. The declaration indicates that the income was received from renting out an apartment that is owned. The tax office may ask you to provide a copy of the lease agreement, so you should not underestimate the income received from renting out an apartment. The declaration is submitted in person, through a representative or by mail. After submitting the declaration, you must pay the tax according to the details of the tax office by July 15. All income received during the year from the employer is also indicated in the declaration, despite the fact that taxes on this income have already been paid by the employer. Together with the declaration, you must submit a 2NDFL certificate from the employer about accrued and paid taxes.

It is worth noting that if the contract stipulates that all utility bills are paid by the tenant, then the tax service can force the landlord to pay tax on the amount of utility bills, since, in fact, he saved this money and, accordingly, received income.

If a contract for gratuitous use was concluded, then the landlord does not need to pay tax, since no income was received. For an employer with gratuitous use, the procedure for filing a declaration is similar.

Consequences of evasion

Liability for non-payment of taxes on income received from renting an apartment can only arise if there is an agreement and a confirmed fact of transfer of money. If there is no agreement and a confirmed transfer of money, then it is almost impossible to hold them accountable, even if all the neighbors unanimously claim that the apartment is for rent.

However, if the agreement is concluded and money is received under it, then we are obliged to pay tax. Responsibility is provided not only in the Tax Code, but also in the Criminal Code. It is not worthwhile to indicate a purely symbolic value in the contract, since this fact is also a concealment of income.

If the tax service knows about the agreement, charges tax for payment, but the taxpayer does not pay it, then in this case liability for non-payment of taxes is provided in the form of a fine of 20 or 40%, depending on whether the taxpayer evaded intentionally or unintentionally. Sometimes tax authorities block the possibility of leaving the country for persistent defaulters by going to court and subsequently to bailiffs.

If the owner of an apartment rents out not one apartment, but several, he may incur criminal liability for illegal business. This article provides for a maximum penalty of imprisonment for a term of up to 5 years.

Thus, the liability for non-payment of taxes is enormous, even criminal, and the state still has few mechanisms for regulating this market. But every year, an increasing number of owners join the ranks of law-abiding taxpayers - some as a result of the work of identifying rental apartments by tax authorities, and others due to personal conscience.

Benefits of paying taxes

Now, according to various estimates, up to 20% of apartment owners pay taxes, but most of them do this not of their own free will, but due to current circumstances - the apartment is rented to a legal entity for employees to live in.

But the benefits of paying taxes when renting out an apartment are very significant.

For the landlord, there is a guarantee of the safety of property, protection from the unexpected departure of the tenant, and vice versa, a legal mechanism to quickly part with an unwanted tenant who is violating public order. In case of damage to property, the landlord can go to court and also demand that the tenant pay for repairs to the neighbors’ apartment in the event of a spill or fire.

For the employer, a formal contract is also preferable. With the concluded contract, he is insured against sudden eviction or rent increases. According to the Civil Code, rent cannot be changed more than once a year. Also, the concluded agreement psychologically significantly improves the life of the tenant - there is no need to hide from neighbors, you can independently contact housing and communal services, take part in general meetings of residents of the house, register temporarily, use district clinics, schools and kindergartens. This list can be continued endlessly. A legally residing tenant gains inner freedom, unknown to a person deprived of the legal right to a rented apartment.

The positive trend in the development of the rental market, including its legalization, indicates an increase in the consciousness of citizens, which sooner or later will lead Russia to a higher standard of living for everyone.

Anastasia Milkova, columnist for Realto.ru

Today, renting housing for many guests of the capital is the only option to “settle” here. Well, for property owners, renting out an apartment in Moscow is a good income. For pensioners who rent out an apartment, this is perhaps the only source of income that allows them to meet old age with dignity. After all, you can’t live on a pension alone! But in the pursuit of profit, one should not forget about the legislative aspects and the timely payment of tax on renting out an apartment. Otherwise, there is a risk of losing both money and freedom, because tax evasion by an individual is a criminal offense punishable by a fine or imprisonment for up to two years.

What is the tax on renting out an apartment by an individual?

All income of individuals is subject to a standard rate of 13%. Therefore, having received 10,000 or 100,000 rubles as rent, you must indicate this in your tax return (form 3-NDFL) and pay income tax. The declaration must be completed and submitted to the Federal Tax Service by April 30 of the next year, and payment must be made no later than July 15 of the next financial year.

If you have not previously encountered tax issues, you can always contact the Kosogorov and Partners company for advice, assistance in drawing up and executing a lease agreement, drawing up and filing a tax return.

What is the tax when renting out an apartment by an individual entrepreneur?

When registering an individual entrepreneur, there are different taxation schemes. Therefore, taxes for renting out an apartment will be calculated in different ways:

With a simplified taxation system of 6%. As the name implies, the entrepreneur pays 6% on all his income. expenses are not taken into account, since they do not affect taxation. Payment is made quarterly according to the advance system, but the declaration is filled out and submitted once a year - before April 30;
With a patent for renting out living space. In this case, the entrepreneur pays a strictly established amount - regardless of his income (and the fact of its existence in general). Payment is made in the form of purchasing a patent. In different regions of the federation, its cost is different and depends, among other things, on the area of the premises being rented. Moreover, a patent must be purchased for each rented apartment. If there are several of them, then there must be several patents;
With a simplified taxation system of 15% (income minus expenses). This scheme is beneficial if the entrepreneur already has an operating business with regular high expenses, and rent is only an additional small income. As the name implies, the entrepreneur pays 15% of the difference in income and expenses in general, regardless of the specific living space.

The correct choice of taxation system will allow you to minimize the tax on renting out an apartment in Moscow. This requires an analysis of the situation and advice from an experienced lawyer, which you can get from Kosogorov and Partners.

How to pay tax for renting out an apartment?

Payment is made as standard - after filling out and submitting a declaration to the Federal Tax Service - in any bank without charging additional fees. In some cases, you can use specialized online services or ATMs. You can also use your personal account on the Federal Tax Service website to pay taxes for an individual. To do this, you need to personally submit an application to the Federal Tax Service, receive a password and register on the website nalog.ru. Next, go to your personal account, where using a bank card or payment services you can pay property taxes, including tax on income from renting out an apartment. This is very convenient and saves time.

What are the risks of renting out an apartment without paying taxes?

The law provides for punishment in the form of a fine and imprisonment for up to two years. If the court can prove that the property owner is deliberately evading payment, the fine for non-payment of tax for renting out an apartment is 40% of the illegally obtained profit. In case of repeated violations, as well as violations on a particularly large scale, in addition to a fine, punishment in the form of imprisonment is possible.

A violator may be released from criminal liability provided that the tax debt is repaid, penalties and fines are paid in full, and if the violation is committed for the first time.

Is it possible to rent out an apartment without taxes?

Legally, yes - payment of taxes for renting out an apartment is not required when purchasing a patent. But in fact, you pay the same amount as an individual entrepreneur on the simplified tax system of 6%. The advantage is that a patent can be purchased only for 1 month or another time. The disadvantage of this form is that you need to buy a separate patent for each apartment.

How to profitably file taxes for renting out an apartment?

Tax legislation has many nuances, and understanding them on your own is problematic. Specialists from Kosogorov and Partners will help you calculate and optimize the tax on income from renting out an apartment by choosing one or another taxation system. Here you will receive qualified assistance in finding tenants and drawing up an apartment rental agreement. Contact us! We will be happy to help you!

The income received by a citizen is taxed. If an apartment or house is transferred for use to another person, it means that the owner receives payment for it, which is considered income.

The tax on apartment rentals will be increased in 2019. Therefore, it would not hurt anyone who has already transferred their property for temporary use or is planning to do so to study the documents required for registration, the rules for filing a declaration and other important nuances.

Previously, the amount of tax for renting out an apartment was calculated based on data from the Unified State Register of Real Estate and amounted to 13%. When determining the amount, tax specialists took into account the official cadastral price of the property.

But now it is proposed to establish a new taxation procedure. If the housing is rented by an individual, the owner is required to pay 4% of the payment received, and if a legal entity – 6%.

Fact!

This amount will not include the mandatory 1.5% MHIF tax. They will have to be paid separately.

The main goal of tax reform is to bring landlords out of the shadows. And many people hide their income, because payments to the state are quite high. But by executing transactions unofficially, the owners do not protect themselves and have no guarantees. If property is damaged, it will not be possible to force the culprit to pay for the losses.

And this is how all parties win:

The state makes a profit. Yes, the percentage is decreasing, but the calculation is made that more people will pay into the treasury.
The lessor has guarantees and protection from the state.
The renter is confident that no one will kick him out of the apartment for which he has already paid.

Important!

After the approval of the new taxation system, it will not operate throughout the entire territory of the Russian Federation, but only in Moscow and the region, Kaluga region and Tatarstan. Perhaps also in Kuzbass.

Tax on income from renting out living space: how much to pay

Only self-employed citizens will pay a tax of this amount. That is, those who are not officially employed and are not individual entrepreneurs.

Citizens who have an annual income of no more than 2.4 million rubles will be able to pay tax for renting out an apartment in 2019 at a reduced rate.

When selling this home, the contributions previously paid to the state do not affect the amount of the fee when registering the transaction and the right to property deduction.

Payment must be made by the 25th of the next month. But there will be no need to fill out declarations.

The procedure has been simplified to the maximum. Everything for the people! A program has already been developed that can be installed on a PC and mobile phone. There, in the “My Taxes” section, you need to submit your passport and TIN electronically to the Tax Office, after which registration will take place.

Important!

If a citizen is already a taxpayer, just enter your code and the data will appear automatically.

After registration, you will need to enter monthly information about the money received for housing in your personal account. The program will calculate the payment amount and issue a receipt after payment. It can be stored electronically or printed.

The tenant's TIN will also need to be entered into the program. It will be possible to determine whether he is an individual or an entrepreneur.

Lessor is an individual

Taxes on personal income are carried out at established rates. The amount depends on the status of the owner.

If an ordinary citizen rented out an apartment, then in 2019, after the adoption of the bill, the tax will be 4%. But this is in those territories that are participating in the experiment. For everyone else it will still be 13%.

If a citizen of the Russian Federation lives abroad and spends no more than 183 days a year on the territory of our country, and also if he is not a resident of Russia at all, the tax increases to 30%.

However, you can pay contributions to the state treasury using a simplified version. To do this, a citizen must register as an individual entrepreneur and, when completing documents at the tax office, choose the most profitable scheme for himself.

The legislation of the Russian Federation includes benefits for people with disabilities. If a person with the first or second group rents out housing in 2019, he will be entitled to compensation in the amount of 500 thousand rubles.

Important!

If a military member rents out housing, he pays tax at the standard rate. Has no benefits. Pensioners are also not exempt from making contributions for rented housing.

The due date doesn't matter at all. Even if the owner rented out his home for a day or even a few hours, he is still required to pay a fee from the income received.

Lessor legal entity

When renting housing by a legal entity, much depends on what taxation system the organization uses.

With a simplified taxation scheme, it is required to prepare a declaration before March 31, and make payments monthly or quarterly.

Under the general procedure for paying taxes, the payment under the new bill will be 6%, and under the old one for those located in territories not taking part in the experiment - 18%.

Does a tenant have to pay tax?

The tenant does not have to pay taxes. His responsibilities include promptly paying the amount determined by the parties for housing and that’s it. But sometimes the agreement may stipulate that the tenant pays taxes for the owner.

The execution of a free rental agreement may result in the collection of taxes from the tenant in the amount of at least 13%.

If, according to documents, a person lives in someone else’s apartment for free, the tax office can forcibly collect a fee from him, based on the amount that he saved.

Procedure for paying tax for individual entrepreneurs on a patent

To legally rent out housing, you can apply for a patent. This will be like an advance to the state for future income. The cost varies. Depends on the area of the property and its valuation.

A patent is purchased for 6 or 12 months. But for this you must be an individual entrepreneur. You must contact the tax office at the place of registration with the title documents. After payment, the patent is issued within 5 working days.

If we are talking about one object, it is not always reasonable to register an individual entrepreneur on a patent, but if a citizen rents out several types of housing at once, this is very beneficial for him. After all, the amount is calculated on average.

However, the risk of loss remains. If the tenants decide to terminate the contract, no one will return the money for the patent.

The procedure for paying tax for rent of individual entrepreneurs on the simplified tax system

An individual entrepreneur can choose a simplified tax payment scheme. But at the same time, you will have to make separate payments to the pension. The amount is fixed for all individual entrepreneurs and you won’t be able to save money in this regard.

The tax payment procedure is as follows:

individual entrepreneur registration;
payment of state fees for paperwork;
submitting an application to the tax office in person, by registered mail with notification, or on the Federal Tax Service website;
filling out a declaration;
payment of the established amount once a quarter.

Fact!

If you pay contributions to the Pension Fund once every 3 months, rather than annually, the tax amount will be less.

Sample contract

The agreement confirms the legality of the transaction, regulates relations between the parties, and protects their rights. The agreement specifies information about the obligations of the parties, terms and basic guarantees.

To draw up an agreement, you will need identification documents, ownership, and certificates from housing and communal services.

Important!

All co-owners must be present at the conclusion of the transaction.

The rental agreement can be of two types:

It is concluded with individuals for a period of up to 5 years without mandatory registration in Rosreestr (Civil Code of the Russian Federation, Chapter 35).
It is signed with legal entities and provides for mandatory registration (Civil Code of the Russian Federation, Chapter 34).

Registration can take place at a notary or in the presence of a lawyer. There are no clear requirements in this regard. The main thing is that the document states:

owner information;
information about the tenant (or tenants, if there are several);
payment amount;
date and frequency of payment;
who pays utility bills;
what kind of furniture and household appliances are in the house, can they be used;
frequency of inspection of the premises by the owner;
conditions for compensation of losses in case of non-payment of rent or damage to property.

Sometimes the contract is accompanied by a certificate of the tenant’s income, as well as an act of acceptance and transfer of property located in the premises with a photo.

It is important not only to draw up the contract correctly, but also to record the transfer of money. If payments are made by bank transfer, this is easier to do. You just need to save receipts electronically or print them. But if you pay in cash, you should do this only in the presence of third parties and sign an act of acceptance of the transfer.

Liability for non-payment

Every citizen is required to pay taxes. If he evades, he faces punishment. When it comes to “shadow” landlords, an unpleasant situation can arise not only if they refuse to register and pay a fee to the treasury, but also if the declaration is not submitted on time and the established amount is not paid into the budget on time.

But those citizens who hide their income should be most wary. Violators are identified regularly. This happens with the help of neighbors, local police officers, etc. As soon as law enforcement agencies receive information about the illegal transfer of housing for rent, they check the accuracy of the information and transfer the data, if, of course, everything is confirmed, to the tax office. Service specialists first try to convince the citizen to formalize everything according to the rules, but if this fails, the case is sent to court.

As a result, a tax evader may receive the following punishment:

fine. Assigned if a person is brought to justice for the first time, it is 20% of the established tax amount of debt. If the fine is not paid within the prescribed period, it is doubled;
for failure to submit a declaration, a penalty is charged - 5% for each day of delay;
fines are also provided for late payments - 5% for each day. Moreover, the penalty is accrued not from the day the debt arose, but from the moment the last payment was made;
if the debt is more than 300 thousand rubles, the offender may be forced not only to pay this amount, but also to imprisonment for a year or more.

Important!

If the owner received more than 2 million rubles for renting out housing and did not make contributions to the state, he can be imprisoned by law for a period of 3 years or more.

How to legally avoid paying taxes

Before you hide your income from the state and risk your own freedom, you need to learn all the intricacies of taxation. According to the law, disabled people, WWII veterans and some other preferential categories are entitled to a reduced percentage of payments. Even if one of the co-owners is one of these, taxes can be almost completely avoided.

If you register for free use of housing, you will not need to pay taxes. There is no income. Although in this case there is a risk of communicating with the tax tenant. But this happens very rarely.

When such transactions are concluded between relatives, even distant ones, the inspection authorities will not have any questions. But if you formalize gratuitous use with a stranger, and in fact do not take money from him, and do not try to deceive the state in this way, you should involve the governing bodies in formalizing the transaction. For example, after the terrible destruction of a house in Magnitogorsk, many people gave their homes to the victims for free rent for an unlimited period of use. It is clear that they are not obliged to pay taxes for this, and no one has the right to force people living in someone else’s house to make payments to the tax office. But everything must be documented.

If you have a vacant property, why not rent it out? Many owners do this not only to generate additional income, but at least so that the bills coming from housing and communal services are paid by the people living there. But remember, we live in a rule-of-law state and must adhere to existing laws. Know your rights and fulfill your responsibilities, then no troubles will arise.