Tax benefits for large families: types, documents for obtaining and design features

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

In the article we will consider what tax benefits exist for large families. Undoubtedly, those parents who are raising more than two children need financial support. Regardless of the goals, they contribute to solving the country's demographic problem. In response, the state offers families with many children certain tax benefits, but not all Russian regions support such an initiative. Due to the insufficient amount of money in the budget and the many beneficiaries, local authorities often impose restrictions on certain preferences.

Legislative regulation

The issue of providing tax benefits for large families is regulated by two legal regulations - the rights of such families are protected by acts of federal significance, and the provision of benefits is established by the Tax Code.

1. The procedure for assigning social status is regulated by 138-FZ.
2. The Tax Code of the Russian Federation reflects the listbenefits provided by state policy for large families and other social categories.
3. Guarantees for the taxation of families with more than two children are determined by Regional Ordinances.

The procedure in accordance with which benefits are provided is developed and regulated by local authorities. The subjects independently decide the criteria for granting benefits and determine the circle of persons who are en titled to them. Which large families are eligible for tax breaks?

List of eligible persons

Individuals who are officially employed and pay 13% of income tax to the Federal Tax Service have the right to use the preferential program. Monthly tax deductions are made in the accounting department at the place of employment at the time of payroll calculation:

1. To each of the parents, if their marriage is officially registered.
2. To each of their adoptive parents, adoptive parents.
3. To trustees, guardians (in accordance with supporting documents).

To get a discount when calculating personal income tax, it is not necessary for the beneficiary to contact the tax office, you just need to make an appropriate application at the place of employment, to which you must attach birth certificates of dependent children.

Each taxpayer should consider certain points:

1. The tax subsidy ends when income for a calendar year exceeds $350,000.rubles.
2. All parents with many children without exception have the right to the deduction.
3. Parents who are not officially married, but fulfill their maintenance obligations properly, also have the right to apply for a discount.
4. The foster parent has the right to refuse to receive the deduction. In this case, the second parent, in accordance with the official refusal, is en titled to a double deduction.
5. Parents with many children are eligible for a monthly deduction if a child over 18 years of age is in full-time education, even if they are on academic leave.

Tax benefits for large families

The rights of large families to receive benefits are enshrined in the Tax Code of the Russian Federation. The last amendments to the legislation were made in 2019. In accordance with the law, benefits are provided for transport, property, land taxes, as well as personal income tax.

Transport tax

The right to receive tax benefits for large families in Moscow for transport has a purely individual character. The decision is made by the local authorities. The regions weigh their own financial capabilities and independently decide on the allocation of funds to subsidize families with large families. They also determine the conditions under which subsidies will be provided.

Parents living in St. Petersburg and raising 4 or more minor children are exempted from transport tax. Parents also have the same right.living in the Kemerovo region and raising three or more children. But in this case, the condition must be met - the power of the vehicle should not exceed 150 hp. With. One of the parents is en titled to the benefit.

In the Krasnodar Territory, Tatarstan, Altai Territory, a 50% discount on the payment of transport tax is received by all parents with many children without exception. To obtain reliable information about the possibility of obtaining benefits and the procedure for its provision in a particular region, you should contact the specialists of the Tax Inspectorate at the place of residence. What other tax incentives are provided for large families?

Property tax

Deputies argue that the country's budget is limited, so the state is not able to minimize all spending by the population. Only local authorities can treat this situation rationally and optimally. They compare the size of the budget allocated for social support and the number of families recognized as having many children, and then decide whether to provide a discount or complete exemption from property tax.

NDFL

Not everyone knows what tax breaks families with many children are en titled to. The most common and affordable measure of social assistance is the provision of the right to receive a tax deduction. It is applied to any family that has young dependent children (or those who study full-time at the university).

In the case of minor dependents, the exemption is based on the following principle: tax basewill be less, the more minors are dependent. The tax deduction equals:

• 1, 4 thousand rubles per child for parents with 1-2 children.
• 3 thousand rubles for the third and each subsequent child.
• 12 thousand rubles for an adopted or natural child with a disability.
• 6 thousand rubles for each foster or foster child with a disability.

Both adoptive parents, guardian, parent can apply for a tax deduction. Are there tax breaks for parents with many children on land?

Land tax

In the case of land tax, the possibility of obtaining preferences is also purely individual. As a rule, the federal authorities leave the decision to the regional authorities. In 2019, the program for granting land tax benefits was supported by:

1. Moscow region, Moscow. A land plot owned by a large family should not cost more than 1 million rubles.
2. St. Petersburg. The subsidy can be received by one of the parents who is the official owner of the land.
3. Saratov region. Families with many children who own a plot with an area of more than 1 thousand square meters can receive a benefit. m.

Other benefits

Social assistance can be very diverse. It affects the following industries:

1. Discount onpayment of utility bills in the amount of 50%.
2. Free medicines and he alth care for children under 6 years of age.
3. Providing a discount of up to 50% on public transport fares.
4. Possibility of early retirement for parents with many children.
5. The possibility of preventive treatment for children in sanatoriums.

Rules for calculating tax deductions

Taxpayers with many children can independently calculate their monthly income, taking into account the tax deduction.

For example, a citizen has five children, he is officially employed and pays personal income tax in a timely manner. Let's say his official income is 65 thousand rubles. Then the deduction for the first two children will be 14002=2800, for the other three - 30003=9000, for a total of 2800 + 9000=11800. This means that 65000-11800=53200 is subject to taxation, that is, the tax amount will be 532000, 13%=6916. Thus, the savings of a large family amounted to 118000, 13=1534 rubles. The tax deduction will be calculated in a similar way until the tax base exceeds 350 thousand rubles. Now let's talk about how to get tax benefits for mothers of large families?

Formatting rules and authorized bodies

To apply for a benefit, the taxpayer should contact the Federal Tax Service, or at the place of employment (it all depends on the nature of the problem to be solved). Appeal at the place of employment, for example, is relevant when it comes to standard deductions. Apart fromof the application for tax benefits for large families, the applicant must submit a number of documents to the tax office:

1. Passport of each parent with many children.
2. Certificate that confirms the status of a large family.
3. Certificate of birth of every dependent child.
4. Passports for children over 14 years of age.
5. Certificate from the social security authorities, if a large family has the status of a poor one.
6. Passport of the vehicle (if we are talking about transport tax).
7. Documents that establish parental ownership of immovable and movable objects.

In accordance with the law, not only the owner of the property, but also his legal representative can apply for benefits. In the latter case, the representative must have a power of attorney certified by a notary, or a marriage certificate if the interests of the applicant are represented by the official spouse.

The taxpayer currently has the opportunity to declare his intention to receive a benefit through the official portal of public services.

Features of granting benefits to individual entrepreneurs

If an individual entrepreneur has the status of a parent with many children, he has the right to receive benefits when registering an individual entrepreneur in the form of exemption from state duty. In accordance with federal law, an entrepreneur can either be completely exempt from paying duties, orcan get some discount. Regional authorities also provide other social programs for parents with many children who own small businesses.

We examined what tax benefits are provided for large families. Thus, the most common form of assistance to large families is the provision of a tax deduction. It represents a real monthly financial assistance from the government. Other preferences are of a one-time nature, and they are not valid in every Russian region. In each case, information must be clarified with the local authorities of the Federal Tax Service.