Tax benefits for people with disabilities: rules for granting, necessary documents, laws

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

Disabled people are a vulnerable category of the population, so they need various support measures from the state. Due to this, they can count on various assistance, which consists in receiving monthly benefits, obtaining various benefits or other preferences. Tax incentives for people with disabilities are considered especially important. They depend on what kind of disability group the citizen has. Additionally, it takes into account which taxes are paid by the disabled person, as well as how much different property the taxpayer owns. Such benefits provide a significant reduction in the tax burden.

Who can receive?

Disabled tax benefits are provided to all persons with the first or second group of disabilities. The process on the basis of which a certain group is assigned is governed by the provisions of Federal Law No. 181. Benefits are assigned on the basis of a certificate held by a citizen.

Disability needs to be verified regularly over time, and the process needs to be completed well in advance so that the citizen does not losetheir right to preferences from the state.

It is necessary to apply for benefits at the social security department. For this, a special application is drawn up, to which documents are attached confirming the right of a person to receive assistance from the state. Benefits are offered to disabled people of the first two groups only. Tax incentives for people with disabilities 3 groups are not provided by federal law, but various concessions may be offered at the regional level.

What benefits are offered?

Tax incentives for disabled people of the 2nd group, as well as for the disabled of the 1st group, consist in providing a discount or exemption from paying several types of fees. These include car, property or land tax.

Additionally, there is an opportunity to take advantage of relief when paying personal income tax, if the citizen is an officially employed worker.

Tax Benefits for the Disabled Group 3

Federal legislation provides for different support measures only for people with the first two disability groups. What benefits are provided to a disabled person of group 3? Some assistance measures may be offered by regional authorities. Therefore, people with this group should contact the local city administration on their own to get information about possible preferences.

Applying benefits is a simple process, but it is important to understand what documents are being prepared for this. If a person finds out aboutwhat benefits are provided to a disabled person of group 3 in a particular region, then he will be able to count on a reduction in the tax burden.

Income Tax Benefits

Tax benefits for the disabled of the first two groups are presented in several forms. These persons can receive full exemption from income tax. Additionally, they can apply for standard tax deductions if they have income from which personal income tax is paid.

Disabled people can make a monthly deduction. Based on Art. 210 and Art. 224 of the Tax Code, the amount of such a deduction is 500 rubles. At the same time, various social benefits are not subject to personal income tax, which include pensions, benefits or other payments transferred to citizens with disabilities.

There is no tax on the cost of the following services and goods:

• vouchers to sanatoriums or other he alth facilities located on the territory of the Russian Federation, but this does not include tourist vouchers;
• medical services that are paid for by the disabled society;
• technical devices required for the rehabilitation or prevention of various diseases;
• keep a guide dog;
• material support provided by the employer to a disabled person who is an official employee of the company, and payments must be transferred even to a former employee if he received a disability as a result of work duties;
• purchases of medical drugs purchased at the expense of the employer or the society of the disabled, butdrugs must be purchased on the basis of a prescription issued by a doctor, and it is also important to save payment documents.

Material assistance provided by the society of the disabled or the employer should not exceed 4 thousand rubles. If a large amount of funds is paid, then personal income tax is still paid from the excess.

Peculiarities of paying property tax

Any person who owns an apartment or a house is obliged to pay tax on this property. The basic rules for its payment are listed in Art. 407 of the Tax Code of the Russian Federation. But at the same time, there are citizens who can count on certain benefits when paying this fee. This includes the disabled of the first two groups.

Tax benefits for disabled people of groups 2 and 1 are that when buying property they can take advantage of a tax deduction equal to 13% of the value of the property, but 13% is offered for a maximum of 2 million rubles.

The annual property tax levied on apartments, houses, rooms or other buildings is not paid by the disabled of the first two groups. But such tax benefits for disabled people of the 2nd group, as well as for disabled people of the 1st group, are offered exclusively for one property. For example, if a citizen has two apartments, then exemption from paying the fee is allowed only in relation to one object. For the second apartment, you will have to pay the tax in full.

How to take advantage of property tax benefits?

To use these benefits, you mustcompliance with certain conditions:

• the citizen has a certificate of a disabled person, which confirms that he can enjoy indulgences from the state;
• real estate is registered directly to the disabled person, and not to his close relatives;
• This item is not allowed for any commercial use.

If any violations are found, benefits will be denied.

Land tax relief for the disabled

All land owners are required to pay a land fee. Its rate and other payment rules are determined by the regional authorities. It is the local administration that decides who is considered to be beneficiaries when paying such a tax. Based on Art. 391 NC persons with disabilities receive benefits when paying this fee.

Land tax benefits for disabled people of groups 2 and 1 are assigned subject to the following rules:

• directly the disabled person is the owner of the land, which is confirmed by an official extract from the USRN;
• it is allowed to apply for benefits provided that the citizen has received land for perpetual use, but it is important that the disability be registered before 2004;
• the cadastral value of the existing territory should not be more than 10 thousand rubles, since this is the amount that is not taxed, so if the price is above the limit value, then a fee is paid on the excess amount;
• if a disabled person has several plots of land at once, then he can use the benefit exclusivelyin relation to one object, so other areas will have to pay tax in the standard way.

No preference is given if the land is owned by a garden cooperative or used by a disabled person for commercial purposes. If there is a residential building on the territory, then the benefit is offered only on condition that the citizen is officially registered in this building.

Apply before November 1st to qualify for a tax exemption next year. Otherwise, you will have to pay the full fee.

Transport tax

Benefits for disabled people of groups 2 and 1 also include the provision of preferences when paying a transport fee. They are offered only based on the decision of the local government.

Under federal law, all persons with disabilities are exempt from paying a toll, subject to the following conditions:

• they are the owners of a car whose power does not exceed 100 hp. p.;
• the car is equipped with special devices necessary for a disabled person, so he simply will not be able to use the car without these items;
• the car must be purchased with the help of government support and through the social services of a particular region.

If a citizen purchased a car at his own expense, then he will be able to count on the provision of a tax exemption for transport tax only if this is provided for by loc althe authorities of the region. Each region has its own rules for applying certain support measures. For example, in Astrakhan, an exemption from transport tax is offered if a disabled person has a car with a capacity of up to 100 hp. s., but in Voronezh such a benefit is offered with a car power of up to 120 liters. s.

Decrease in government fees

Tax benefits for people with disabilities are not only reduced or exempted from paying various fees, but also a reduction in the amount of fees paid for various public services. Under these conditions, it is possible to get a significant discount.

For example, if a disabled person applies to a notary for various services, then the cost of services is reduced by 50%. The exception is the registration of transactions related to the transfer of the right to real estate.

If a disabled person files a claim in a district or world court, then he may not pay a fee, but there are also limits on the amount of the claim. If a court order requires an amount of more than 1 million rubles, then the fee will have to be paid.

Support measures for entrepreneurs

Disabled people of the second group have the opportunity to engage in entrepreneurial activities. Usually this allows them the state of their he alth. Due to the presence of his status, a citizen can take advantage of the following support measures:

• 50% discount for notary fees;
• registration of a monthly deduction in the amount of 500 rubles;
• not requiredpay UST.

The deduction can be issued even by employed disabled people.

How to take advantage of benefits?

Regardless of what kind of support measures a disabled person can count on, he must correctly issue an indulgence. To do this, you must contact the tax office, located at the place of residence of the citizen. Benefits are not provided automatically, so citizens must take care of their competent and timely registration.

The process of applying for benefits is divided into the following steps:

• an application is being made for a tax benefit in the form of a tax office;
• a document is sent with proof of the possibility of using preferences to the department of the Federal Tax Service, for which the documentation can be brought in person, sent by mail or transferred with the help of a representative;
• if indeed a disabled person has the right to receive state support on the basis of regulatory enactments, then from next year he is exempt from paying the fee.

The registration procedure is considered simple and fast. In order to have evidence that the disabled person applied to the employees of the Federal Tax Service, it is recommended to draw up an application in two copies. One document is submitted to the tax inspector, and the second is marked with acceptance.

What documents are required?

If a disabled person, on the basis of federal or regional legislation, can count on benefits, then he will have to deal with them on his owndesign. The following documents are being prepared for this:

• statement modeled after the tax office;
• pension certificate;
• disability certificate;
• work book, if available;
• citizen's passport;
• certificate of family composition.

If you need to apply for a transport tax exemption, then documents for an existing car are additionally prepared, as FTS employees must make sure that the car meets certain requirements.

When drawing up an application, it is important to indicate the full name of the citizen, the existing disability group, as well as the direct tax, exemption from which is issued by the disabled person.

Reason for rejection

In some situations, people with disabilities are denied benefits or exemptions from paying a particular tax. Usually a negative decision is due to the following reasons:

• according to the law, a disabled person cannot apply for a benefit, for example, he has a third disability group;
• errors or inconsistencies in the application or other documentation;
• were not prepared all the necessary documents;
• the application is submitted immediately for several plots of land or real estate;
• transfer of documentation in violation of the deadlines.

In most cases, it is enough to make some changes to the documents in order to further correctly issue the benefit. If a disabled person is unable toengage in this procedure, then he can use the help of an official representative, but for this you need to draw up a power of attorney certified by a notary.

Conclusion

Disabled people of the first two groups can count on different measures of support from the state. They also include tax incentives. Under certain conditions, citizens can receive exemption from paying property, land or transport tax. The checkout process is considered simple but mandatory as no automatic preferences are given.

Benefits are offered not only at the federal, but also at the regional level. Therefore, each citizen must independently clarify information about the possibility of using various indulgences.