Property tax on children: should minor children pay property tax?

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

Property tax (for children or adults) is a payment that brings a lot of trouble to the population. Everyone knows that it is necessary to transfer funds to the state treasury for the property owned. It is clear that adult citizens are the bulk of payers. The working-age population is subject to far more than one type of tax levy. But what about children? After all, this payment is also charged on them.

Do children pay property tax? The question is very difficult. To understand it, you will have to pay attention to many nuances and features. Legislation also needs to be studied in full. How can you answer the question? Is it legal to require children to pay property taxes? Should I be afraid of any responsibility for this?

Property tax is…

First of all, it is worth figuring out what kind of payment we are talking about. Property tax is a mandatory annual payment that is imposed on all owners of a particular property. Taxable:

• apartments;
• dachas;
• at home;
• rooms;
• shares in the above properties.

Accordingly, if a citizen owns one or another property that relates to the previously listed items, a certain tax will have to be paid annually.

Who pays

But the next question is quite often controversial. What are the features of the property tax? For children and adults, it is charged in certain amounts. The age of the taxpayer does not affect the amount of payments. The question is different: who should make tax payments anyway?

According to the Tax Code of the Russian Federation, payers are all able-bodied owners of property. And in general, the owner of real estate must make annual payments to the state treasury without fail. The question is: should the child pay property tax? After all, minors have no income. Also, they can not be called able-bodied. What answers can sound, and what to believe in reality? About all the features of the questions posed below.

Tax authorities

First of all, it is worth considering the situation from the side of the tax authorities. They assure that the tax on the property of minor children is quite normal. And these people have to pay. In fact, the way it is - the property and the owner have a place. You should also pay attention to the Federal Law No. 2003-1 of December 9, 1991 "Onpersonal property tax". It does not indicate any benefits for minors. Therefore, for the tax authorities, children are the same payers as adults.

In practice, the relevant organizations very often require payment of the amount indicated on the receipt. In their opinion, as already mentioned, the tax on the property of children is a normal and legal requirement.

From the side of the population

But parents don't think so. And so does the majority of the population. Why? Minor children are not an able-bodied part of society at all. They are not yet responsible for their own rights and do not have any significant obligations. Therefore, the tax on the property of minor children is nothing more than a mockery. How, for example, can one sue for the payment of the specified payment to a child of 4-5 years old? Sounds absurd.

The tax code is also partially on the side of the population. Article 45 states that the taxpayer, that is, the child, must transfer funds directly. And he, in turn, cannot do this on his own. Firstly, such operations are not available for children in Russia. Secondly, they have no profit. After all, minors are a disabled segment of the population.

So do minor children pay property tax? And what are the options for the development of events? The situation is generally ambiguous.

Your wallet

It's already been saidthat minor citizens do not have their own income and, as a rule, cannot have it. Children don't work. The Tax Code, or rather Article 8, indicates that property payments must be made "out of the payer's pocket." Minors, as was emphasized, do not have such a pocket. Only after the age of 16, if a citizen gets a part-time job, he can manage his money.

Accordingly, you can not pay the tax. This is the opinion of some parents. In any case, the children definitely do not have to pay anything. They are not yet legally responsible for their actions or property. How are things really? Do minors pay property tax? And in general, how legitimate are the demands for payment in relation to this category of citizens?

Not legal

Based on the foregoing, several conclusions can be drawn. The first - the Federal Law "On taxes on property of individuals" classifies children as payers. Second, the Tax Code says that children are not able-bodied population. It turns out some kind of contradiction, especially if we take into account Article 8 of the Tax Code of the country.

Accordingly, requiring payment from children is an illegal act. If the tax authorities want an unemployed (officially employed) underage child to pay, they can simply ignore these complaints. But the receipt comes, something needs to be done with it. What exactly? Howwhat to do to parents?

Intimidation

Some are intimidated by the fact that non-payment of property tax threatens with a fine. This rule is spelled out in the Tax Code Art. 122. The payment will be from 20 to 40% of the amount due. It follows that if the child does not agree to pay the bill, he will be fined. It sounds, again, a little absurd. Especially when it comes to a child under 16 years old. Will the tax authorities really sue, for example, with a 5-year-old? This is just stupid.

Accordingly, one should not be afraid of fines that will be imposed on a minor. Only from the age of 16 comes this kind of responsibility. Up to this point, the threats clearly do not make sense. And they are committed only in order to persuade parents to pay taxes.

Representation

Most often, parents pay property tax on children. On the one hand, it's legal. After all, legal representatives take full responsibility for the maintenance of minors. This means that property tax is also paid "from the pocket" of mom and dad.

At the same time, the tax authorities have to prove that the money was transferred for the child. After all, as already mentioned, it is he who is the payer, and his initials must be in the payment. It turns out a contradiction at the legislative level. But the tax is paid.

One more nuance - parents do not have any rights to the property of their offspring. Hence, it should be assumed that minor children pay property tax in full. Just thiscontrary to logic.

The tax authorities advise paying property taxes for children. This is the least problematic way. After all, you still have to pay for the property. In addition, if you think about it, then the property of a child until the age of majority is disposed of (in order to increase it, but not reduce it) by legal representatives. Accordingly, all obligations and responsibilities lie with the parents. Property tax on children cannot be demanded from adults. But from their parents - quite.