Taxes for summer cottages - description, requirements and recommendations

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Many people dream or plan to buy their own summer cottage with a cozy house and land where they could build a small garden or recreation area. The acquisition of such property is a positive and memorable event, but it carries not only joy, but also some responsibility. First of all, newly-made owners need to know what tax on a summer cottage is supposed to be paid. After all, the content of such a property means that an additional financial burden is placed on the owner of the dacha.

What you need to know?

A summer cottage is considered real estate. In view of this, he, like other similar objects, is subject to taxation in accordance with the requirements of the law. In this case, the owner of the dacha will have to pay two types of contributions at once:

• land tax;
• personal property tax.

In the case of the land tax, everything is quite simple. This year, the land tax for summer cottages is similar to what citizens paid earlier, starting in 2006. Its size is calculated taking into account the cadastral value of a land plot owned by a particular citizen.

In accordance with the new regulation, everything built on the territory of a summer cottage for farming, gardening, gardening, as well as individual buildings are classified as residential buildings (summer veranda or kitchen, bathhouse, firewood, a separate pantry and country house toilet). All of this will now be taxed.

The second tax, which is imposed on the property of individuals, has nothing to do with land. Such a tax applies to buildings in summer cottages. Initially, the amount of this type of taxation was formed at the expense of the inventory value of all existing buildings. However, in 2015, amendments were made to the Tax Code, now the property tax of citizens is calculated depending on the cadastral value of housing. The last thing to consider today is as close to the market as possible.

In addition, it should be noted that a new type of tax calculation is introduced gradually. Thus, the first steps towards increasing the amount of fees began to be observed in the second half of 2016. Government agencies are planning to fully switch to the calculation of taxation at the cadastral value in 2020.

Legislation

Mainthe legislative document, which is designed to regulate the taxation of all types of dacha property, is the Tax Code. It regulates both the calculation procedure and the establishment of the deadline for the payment of these taxes.

In addition, it is worth noting that this regulation contains provisions that allow you to create some legislative acts at the local level. For example, local authorities have the right to establish their own amounts of benefits, etc. This means that for each region, in some cases, there are their own amounts of tax fees regarding summer cottages. In addition, there are also some by-laws that are applied by some executive bodies, in particular:

• Ministry of Finance.
• Government of the Russian Federation.
• FTS.

Cottage taxes

Every Russian citizen who owns a summer cottage, according to the requirements of the law, is obliged to pay taxes on his property. Relevant regulations need to be monitored periodically as they change frequently.

Some changes may be subject to such aspects as:

• tax calculation procedure;
• receiving tax deductions;
• obligations to pay taxes, including tax on the sale of a summer cottage or on its purchase.

In addition, the list of categories of citizens who can be partially or completely exempted from paying tax on country property can also change.

What to look out for?

Regardless of what kind of real estate an individual acquires, which also applies to summer cottages, he must regularly fulfill his obligations to pay the taxes established for this property.

In this case, it is necessary to pay attention to the following recommendations:

1. Payment of tax should be made only after the citizen receives a corresponding notification, which is sent by mail by the tax authorities.
2. Notice must contain the calculation of the specified amount of money.

Documents on the need for payment come only to those citizens who have registered their country estates in Rosreestr.

Tax on summer cottage for pensioners

The taxation of land plots for pensioners is somewhat different from the fees for other individuals. Pensioners pay tax for a summer cottage using the following privileges and benefits:

1. Since 2019, this category has been granted the possibility of exemption from real estate taxes. Nevertheless, such a benefit is designed exclusively for one piece of real estate - be it an apartment, a house or a summer cottage. It should be noted that previously the same privilege applied to all real estate of a pensioner.
2. Local authorities have the right to completely exempt this category of citizens from paying taxes on summer cottages. In the event that relevant regulations have been adopted in a particular region, the pensioner will need to confirm his status throughproviding a package of documents that will confirm his preferential status.

Suburban area in SNT

If the dacha is located in the SNT or in the dacha cooperative, then the pensioner does not need to enter it into the Rosreestr. Therefore, you should not wait for a notification from the tax office to pay tax on a summer cottage.

All necessary contributions in this case are made not to the tax authority, but to the cash desk of dacha cooperatives or communities. From there, the funds are redistributed to all necessary authorities.

Taxes on the sale or purchase of a dacha

In the case of buying a summer cottage, there is no need for taxation. Nevertheless, there are some exceptions to this rule, for example, this applies to cases when, instead of a document of sale, the owners enter into a donation agreement.

When the parties to the transaction are not relatives, the donee is obliged to pay personal income tax. The amount of this tax directly depends on the price of the donated property.

If a citizen sells a summer cottage, he needs to take into account several recommendations of re altors at once:

1. He is exempt from taxation if the land has been in his ownership for more than 5 years.
2. If the land was received by a citizen as an inheritance or under a donation agreement, then the specified period is automatically reduced to 3 years.
3. In a situation where the sale of a summer cottage is made ahead of schedule, then the amount of tax should not depend on the amount of the transaction, butsolely on the cadastral value of this property.

It should be noted that all the established deadlines for taxes on summer cottages apply to new property, that is, received by citizens from the beginning of 2019. Otherwise, the old regulations apply.

The procedure for calculating the amount of tax

You can correctly calculate the amount of tax on a summer cottage yourself. To do this, you need to rely on the size of the tax rate. For each subject of the country, it has different sizes, while the state can set only the maximum amount of such rates. To find out the rate in your region, you should contact the administration of your place of residence.

You can calculate the amount of the tax payment by multiplying the tax rate by the cadastral value of the suburban area. It can be found in the cadastral passport of the site. The tax on a house in a summer cottage or other real estate is calculated taking into account the inventory value, which can be found in the BTI. This is a temporary measure, since today there is a gradual planned transition to the calculation of tax amounts at the cadastral value.

The tax rate for buildings on a summer cottage is set in regions and cities within the framework of current legislation. Its limits are constantly changing depending on the characteristics of the tax base:

1. If the tax base is less than 300 thousand rubles, then the limit is 0.1%.
2. If the base is from 300 to 500 thousand rubles, then the maximum amountrate will be 0.3%.
3. If the base exceeds 500 thousand rubles, the tax rate may vary between 0.3-2%.

Who has benefits?

In the Russian legislation regarding the taxation of summer cottages, certain categories of citizens are noted, which can be partially or completely exempted from the need to pay land tax. However, taxes on buildings that are located on a particular site are not included in the consideration of this issue. Thus, the house, other buildings and summer cottages are taxed according to different schemes.

So, exempt from paying land tax:

• disabled people of the 1st and 2nd groups;
• disabled and war veterans;
• Heroes of the USSR and the Russian Federation, full cavaliers of the Order of Glory;
• people recognized as disabled since childhood;
• citizens with radiation sickness acquired at nuclear facilities;
• persons who are legally en titled to social support as a result of the Chernobyl accident.

In addition, the regional authorities may establish some tax benefits for persons of retirement age, completely freeing them from the need to pay land tax, but this has already been mentioned above. Experts recommend that you find out this information from the tax office at the place of registration of the owner.

Getting a tax deduction

Russian legislation allows citizens to return taxes on a summer cottage, however, such an opportunityapplies only to the acquisition of real estate. In addition, a person who wants to use such a privilege must work under an official employment contract, that is, pay personal income tax.

Thus, a tax refund for a summer cottage is possible in the following cases:

1. If a building located on the territory of a summer cottage does not have a status corresponding to the status of a dwelling, but the total price of the acquired property is less than one million rubles.
2. If the summer cottage is purchased for individual housing construction or there is already a residential building built on it.

In such cases, it is possible that the tax on the dacha will be returned to the citizen. The main thing is that after the sale of the site, it is correct to fill out the 3-NDFL declaration, submit it to the Federal Tax Service Inspectorate, and also pay the due tax in full.

What documents are required to receive a deduction?

Here recommendations will be as follows. After the transaction, a citizen who wants to receive a tax deduction must contact the appropriate tax authority and provide the necessary papers. Their list includes:

• 2-NDFL certificate for the year in which the transaction was carried out;
• papers confirming expenses for the purchase of a summer cottage;
• declaration 3-personal income tax;
• certificate that confirms ownership;
• other documentation on the acquisition of ownership of a particular property.

This package of documents will allow you to get a tax deduction and savepart of the funds when purchasing a summer cottage.