Property tax under USN IP, LLC

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

Until recently, enterprises using the simplified tax system did not pay property tax, which was one of the advantages of the simplified taxation system. With the introduction of new legislative acts from 2015, simplified firms are required to transfer this tax to the budget.

These conditions do not apply to all simplists and not to all real estate involved in the work process. We will figure out whether the USN pays property tax, what real estate is subject to it, and what subtleties need to be taken into account in order to calculate it correctly and pay it on time.

Which enterprises were affected by the innovation

From the beginning of the current year, companies on the simplified tax system are taxed on property used in production activities. The tax base for calculation is determined as the cadastral value of the object. These changes affected enterprises that are on UTII even earlier - from the second half of last year. This is due to the semi-annual tax period legally established for this regime.

Agricultural producers using the simplified UAT regime do not independently calculate the tax on existing fixed assets, since they operate exclusively as individual entrepreneurs, i.e. individuals. We will consider the algorithm for calculating IP below.

What objects are subject to taxation

Note that only property of a specific nature, valued at cadastral value, is subject to taxation. Let's consider which fixed assets are subject to taxation, get acquainted with how and at what rates IP and LLC are calculated on the USN property tax. These include properties that:

• are recorded on the company's balance sheet as fixed assets, construction in progress or finished products, and are used for the company's production needs;

• are named in the regional list of real estate objects and their value is determined as cadastral.

Since this tax is regional (that is, it goes to the budget of a constituent entity of the Russian Federation), it is controlled by the regional authorities. Lists of property valued at cadastral value are approved by regional executive authorities, updated annually and published before January 1 of the upcoming reporting period.

Each building on the list must have a cadastral number, address where it is located, and basic technical characteristics. A company on the simplified tax system pays property tax if the object is on the list. If it is not named in this list, then fora simplified enterprise does not have any tax obligations for it in the current year and there is no obligation to pay tax.

Categories of real estate subject to taxation

New tax calculation conditions are established by the Tax Code of the Russian Federation for several categories of objects:

• administrative, business/shopping centers;

• non-residential premises used or intended for offices, offices, retail outlets, catering establishments and consumer services;

• property of foreign organizations not used in activities on Russian territory;

• Residential properties that are not recorded as fixed assets on the balance sheet and are intended for rental or used as hotels or finished products.

If the company's property does not meet these criteria and is not named in the regional list, then it is still not necessary to pay property tax under the simplified tax system.

Calculation procedure

If the real estate available in the company meets all the listed criteria and is included in the published lists of objects with a fixed cadastral value, then it is necessary to calculate and pay the tax on the property of organizations of the simplified tax system. It is subject to quarterly advance payments. Regional authorities set the terms for their payment on their own, but the frequency of payments is maintained for reporting periods: for 1 quarter, half a year, 9 months. And at the end of the year, the company makes the final accrual of the tax payment, fills in the declaration and pays it.

Calculation formula

The tax is calculated as follows: H=KC/100, where K is the cadastre value, C is the tax rate. When calculating the advance payment, the resulting value is divided by 4 - according to the number of reporting periods in the year. Payments for half a year, 9 months and a year are the calculation according to the presented formula minus the paid advances.

Applicable rates

The maximum tax rate applicable to the taxation of objects with a cadastral value is 2%. In the transitional period until the end of 2015, by decrees of the regional authorities, it can be significantly reduced.

The rate depends on the characteristics and category of the object, as well as on the territorial affiliation. It is easy to find out what rates apply in the region you are interested in - detailed information is provided by the official website of the Federal Tax Service.

IP on the simplified tax system: property tax

Legislators note that innovations do not concern individual entrepreneurs. But it cannot be said that the tax burden increases exclusively for simplified enterprises. Entrepreneurs who use real estate in business, which are included in the list of cadastral objects, pay tax according to a slightly different scheme. Individual entrepreneurs do not calculate the tax on their own, since they are individuals. The inspectorate does this itself according to the information available to the IFTS and notifies it in writing, as a private person. The amount of calculated tax payable is indicated in the notice. In other words, entrepreneurs also pay tax onproperty under USN. Only the frequency of payment differs.

Advance payments for individual entrepreneurs are not made. Deadlines for payment of tax upon notification - until October 1 of the year following the tax period. That is, the tax payment for 2015 IP should be transferred before October 1, 2016.

Property tax under the simplified tax system: examples of calculations

Let's look at a few examples of calculating property tax based on cadastral value.

Example No. 1: A Moscow organization owns a detached building worth 50,250 thousand rubles according to the cadastre, in which trading activities are launched. Let's calculate the advance payment: 50,2501.7 / 100 / 4=213.56 thousand rubles. In cases where the premises owned by the firm are part of an office or business building, the tax base should be determined based on the value of the building in the cadastre as a whole, and the calculation should be made in proportion to the area occupied.

Example 2: An LLC owns an office space in Moscow with an area of 102 sq. m – 5203 m². Let's determine the cost of the premises according to the cadastre: 650,800 / 5203102=12,758.33 thousand rubles. - tax for the year 12,758.331.7 / 100 / 4 \u003d 3189.58 thousand rubles. – quarterly advance payment.

Special attention should be paid to the charge of tax if the property was purchased or sold. Regardless of the date of purchase or sale,the month in which this happened is considered complete.

Example No. 3: An organization purchased a non-residential office space, completing all the documents on February 25th. The tax rate approved in the region is 1%. The cadastral value of the object is 20,650 thousand rubles.

We calculate the advance payable for the 1st quarter. Since the object has not been used since the beginning of the year, let's determine the number of full months. The building was purchased in February, which means it has been used in production for 11 months, of which 2 months - in the first quarter. H \u003d 1 / 420 650 / 321% \u003d 34.42 thousand rubles. - payment for 1 quarter; H \u003d 1 / 420,6501% \u003d 51, 625 thousand rubles. - payment for the 2nd quarter. Thus, property tax is calculated under the simplified tax system.

In closing

Companies should double-check the information on which the cadastral valuation is based. There are frequent cases of unlawful overestimation of the cost due to a discrepancy between the technical characteristics of premises and buildings or inclusion in the lists of objects that do not correspond to their functional affiliation with the necessary characteristics. For example, warehouses can be erroneously equated with commercial or administrative buildings. It is possible to exclude such an object from the list and recalculate the tax only by a court decision. Until then, you will have to pay. Note that there have already been precedents, and in the presence of strong evidence, court decisions were made in favor of the payers.

If the court decides to change the value of the object according toto the cadastre, it is taken into account from the tax period when the application for revision of the assessment was submitted.