What are the taxes for pensioners, property tax benefits, transport land tax. Do retirees pay property tax

Today we will consider such a burning topic as real estate tax for retirees. And in general, everything related to the taxation system for the elderly. This question is extremely important. And he worries the majority of the population. It's no secret that people who have gone on a well-deserved rest have certain privileges in Russia. But do they apply to real estate, property and property?

Do I have to pay

In general, if some come to your address, they really need to be paid. Not always, but often. The fact is that it can be conditionally divided into several categories of persons. And very often, many payments have no exceptions for the elderly.

What does it mean? It's very simple: when a payment arrives, you have to pay for it. But remember, if you have an exemption or exemption from payment, according to the rules established in the region, you will have to declare them to the tax authorities. Otherwise, you may pay and not know that you are being charged illegally. What are the taxes on real estate? Who can not pay them?

Beneficiaries are eternal

To begin with, very often property tax for retirees has a place to be unpaid. After all, many elderly people simply belong in parallel to one of the obligatory categories of beneficiaries, who are generally exempted from paying most contributions on real estate and property.

Most often these are disabled people of groups 1 and 2. Such citizens are completely exempted from making Money to the state treasury for real estate. Therefore, this fact must be taken into account. Further, organizations involved in the transportation and transportation of persons with disabilities. Families with many children are quite often also exempted from property taxes. Veterans and heroes Soviet Union- regular beneficiaries. After all, participants in hostilities belong to this category of persons.

Do retirees pay real estate tax? If they belong to one of the above categories, then no. This is 100%. But all other cases will have to be considered on an individual basis.

Transport

Transport tax is a huge issue for many. Sometimes many taxpayers try to evade him. Please note that this is a regional payment. This means that the exact rules in relation to it will be established exclusively in each subject, their own.

But no one forgets about the elderly. They are exempt from vehicle tax in all regions only if they have a vehicle with a low-power engine (from 70 to 150 horsepower, see your region for exact information). Otherwise, you will have to pay.

But not the whole amount. allows you to get a discount on transport from 90 to 50%. Most often, elderly people pay only half of the received payment. The exemption applies to only one car. If a senior citizen owns two vehicles, you can choose only one for the discount. And the second payment is paid in full.

Land

The next question that interests many is whether pensioners pay the so-called land tax. In Russia, there are uniform rules for all taxpayers. What does it mean?

It's simple: retirees must and fully pay annual contributions for the land they own. No discounts or specials. Although in some regions, retirees may be allowed not to pay it. This practice is extremely rare, one might say that it does not take place at all. Thus, the payment of real estate tax by pensioners, when it comes to land, is made in full.

Property

The next question that interests many is property tax. Just it is called "for real estate" from citizens. This term is usually used to refer to apartments, houses and other housing.

Few people know, but pensioners do not pay real estate tax. In general, nowhere, in any subject of the Russian Federation. Only payment orders will still come to your address from year to year. Until you claim your rights and benefits. So, pensioners do not pay property tax at all. Therefore, many citizens rewrite their apartments to the elderly - this is a legal way to evade paying taxes. Everything is according to the law.

Sales

What to do if a citizen, who has gone on a well-deserved rest, decided to sell some of his property? The tax on the sale of real estate to pensioners is due. Moreover, there are no exceptions for them.

What does it mean? When you receive income from the sale (or any other process), you will have to give 13% of the profit to the state treasury. It does not matter whether it is at the same time or not. The fact remains. This means that when it comes to sales taxes, all receipts will have to be paid in full. No discounts or exclusions. These are the rules.

Where and how to apply

Real estate tax retirees (Moscow and other regions of the country) are supposed to pay, as you can see, almost always. However, if you are eligible for the benefit or full exemption, as already mentioned, you will have to claim it. Otherwise, money will continue to be demanded from you. And this is not entirely good. The appeal is extremely simple - just bring some documents to the tax authority in your region and wait for the result. Show:

• application for a benefit (with several, only one is selected);
• documents confirming the right to a discount;
• disability certificates (if any);
• passport of a citizen of the Russian Federation;
• SNILS;
• TIN (desirable);
• documents of ownership (+ TCP for transport);
• military ID (for military personnel who participated in hostilities).

If, for some reason, you paid real estate taxes, when you had the opportunity to refuse this payment, a refund is issued. True, only for the last 3 years. You must apply for an operation in your city. The documents you need are listed above. But they will have to be supplemented. How? Attach all declarations to the list, as well as paid payments. The bank details of the account where you need to transfer funds will come in handy. There is nothing difficult about that. The main thing is to contact tax office if your rights have been violated. After a while, you will definitely be refunded the funds paid. This process, as a rule, does not take too much time.

For pensioners, when paying some taxes, privileges... They can be expressed in full exemption from payments or the use of reduced rates. The norms that amend the tax legislation are adopted almost every year. However, not all of them affect citizens. In 2018, the tax burden on pensioners will remain at the same level as increases interest rates for key taxes is not expected. The pension is still among income exempted from paying fiscal payments.

The availability of exemptions for individual taxes should be clarified with the inspectorates, since they are local or regional and depend on local authorities.

Despite the small number of fiscal incentives for retirees, some of them may be quite essential... These benefits are available to all retirees, regardless of the continuation labor activity... The decisive factor is obtaining a pension certificate in connection with reaching a certain age.

Significant value in the share of taxes paid is property tax... After changing the rules for calculating the tax base, namely, the transition from inventory to cadastral value, payments increased.

The exemption for the payment of fiscal contributions accrued for the ownership of property applies to all persons who have reached retirement age. It concerns both those who continue to work and those who are not engaged in labor activities.

In order to obtain an exemption, you must write an application to the tax office.

The pensioner has the right not to pay tax in relation to:

• apartments / rooms owned by him;
• houses, including summer cottages (summer cottages, in terms of their status, are equated to ordinary residential buildings and are also taxed - only those buildings with an area of ​​less than 50 sq. meters);
• garage (owning a parking space in a parking lot is equated to it).

For each type of real estate exemption from payment... For example, if a pensioner owns a house, an apartment and a garage (only one each), he does not pay tax for any object. But if you own two apartments, the exemption is provided only in relation to one, for the second the tax is charged and paid in full.

If there are several apartments, then the pensioner must submit an application to the inspectorate every year with a request to exempt one object of his choice from taxation.

It should be remembered that the granting of benefits depends on the actions of the pensioner himself. To get exemption, you need to go to the inspection and write a statement. Without a direct indication of the taxpayer, the department will not provide a privilege.

Transport tax attributed to the jurisdiction of the regions, therefore, it is necessary to be guided by local laws in matters of its payment. Benefits for pensioners are provided not in all regions, but only in some constituent entities: St. Petersburg, Leningrad region, Perm, Chelyabinsk regions, etc.

This means that in the overwhelming majority of regions, pensioners must pay tax on their transport, regardless of whether they use their car every day or only for trips to the country in the season.

Land tax refers to local, that is, the funds received from its payment go to the budget of the municipality. Local authorities have the right to determine the categories of persons fully or partially exempted from paying it.

To obtain accurate information, you should contact the inspection. The provision of benefits to pensioners for this type of payments is rather an exception than a rule. Pensioners living in St. Petersburg, Saratov, Rostov regions and some other regions are exempted from payments for land.

The list of payments that are the property of the pensioner in full:

• pension;
• the cost of vouchers for treatment and rest (here we mean the situation when a pensioner receives appropriate vouchers to sanatoriums or other institutions from organizations - no tax is charged or paid on their cost);
• gifts from the former employer, as well as reimbursement of the cost of drugs (the limit is set at 4,000 per year; everything that exceeds is subject to taxation).

Tax must be paid to the state on other income. For example, if a pensioner rents a garage, apartment or room, then the amount for the year must be declared, and tax must be paid on it. If the inspectorate independently detects that the funds received are hidden, the taxpayer will be obliged to pay the missing amount of the fiscal fee and a fine.

Deductions Applied Irrespective of Taxable Income

All retirees, whether they are working or not, can expect to receive the following deductions.

Buying a home

If a pensioner buys real estate, then he has the right to receive deduction... If the purchase is made already in retirement, that is, during the period when there are no taxable payments, then the overpayment can be refunded for three previous years... The main requirement for this period of time is the accrual and payment of income tax.

You can return funds in following cases:

• when building or buying any real estate (house, apartment, room);
• when purchasing a plot intended for construction (the land must have just such a designated purpose);
• when buying a share in ownership.

The rule also applies to the payment of interest accrued on loans taken for the purpose of acquiring real estate. One important circumstance should be noted - the loan is necessarily targeted. After registration of the right, the pensioner will be refunded the tax paid by him for the three previous years.

The amount to be refunded depends on expenditures... Limits are established by law, and funds paid in excess are not taken into account. Thus, two values ​​have been determined - 2 and 3 million rubles. The latter amount applies when it comes to a bank loan. Accordingly, the tax base is reduced by these amounts. The total return from two million rubles will be 260,000 rubles, from three - 390,000 rubles.

Calculation example. If in 2018 an apartment was bought, the estimate of which is equal to two million, then the following situation will arise. The periods 2015-2017 will be taken into account. In 2018, the income was equal to 400 thousand, the deduction from them - 52 thousand. The remaining balance is carried over to the previous three years. In 2015, taxable income was 400,000, therefore, 52,000 are subject to return. In 2016 - 300,000 and return - 39,000. In 2017 - 500,000, return - 65,000. Thus, the total amount of income for three years was 156,000, which does not exceed two million. The remaining amount can be used in the future.

If the retirement was carried out, for example, in 2016, and housing was purchased in 2018, then the transfer of the deduction will be carried out to 2015 and 2016. In 2017, there was no income, therefore, a deduction cannot be made.

If a pensioner has acquired real estate and continues to work, then the deduction is provided in the general manner. In this situation, the transfer is possible only if the pensioner decides to quit.

Automatically refund not carried out... For the state to return the funds, an application and a package of documents are required. First of all, when applying, you will need an identity card (passport).

• declaration for each year for which the return is planned;
• documents for real estate, including a plot;
• an agreement confirming its purchase;
• a document certifying that the seller received money for the object;
• if the source of funds is a loan, then you should bring an agreement with the bank;
• a tax refund application for the respective years.

Verification of declarations takes three months. Then there is a return or a motivated refusal is drawn up, which can be challenged up to trial.

Sale of property

Funds received from the sale of property general rule are subject to taxation. The exception is cases when the alienated thing is in possession for more than the established period. So, if the object being put up for sale was bought or received in any other way before 2016, then the minimum period of ownership is 3 years. If available, the owner is exempted from making payments to the state. Since 2016, the specified period has been extended and is now equal to 5 years.

If a pensioner is taxed, he can reduce the taxable base for real estate by one million, for other property, such as cars, by 250,000.

The indicated amounts are used in the absence of documents confirming the expenses incurred. To take advantage of the deduction, you need to submit a declaration to the inspectorate. It should indicate the value of the alienated property and the amount of the deduction. The declaration should be accompanied by supporting documents, for example, the contract under which the object was sold.

This deduction is available to everyone, regardless of the presence of other types of income, since it does not imply a refund, but a reduction in the tax base upon the sale of property.

Taxation and tax deductions for working pensioners

Working pensioners have the same benefits as non-working:

• pension, as well as gifts from the former employer and vouchers to sanatoriums are not taxed;
• exempt from paying property tax;
• if a region or a municipality provides for transport and land tax benefits, then working pensioners fall under these norms;
• available property deductions when buying and selling real estate and other property.

However, due to the fact that they continue to work and receive taxable income, there are nuances in their taxation.

Men and women who have reached retirement age, but continue their labor activity, are obliged to fulfill the fiscal obligations provided for by law.

According to his requirements, in favor of the state must be paid interest on certain types of income... These include cash received from employment. In other words, working retirees must pay income tax... Only the pension is not taxed, since it is a social benefit.

Thus, in the case of continuing to work, pensioners pay 13% of the received wages.

Working pensioners, in addition to property, are entitled to tax deductions:

• standard;
• social.

Working pensioners, on an equal basis with other taxpayers, are entitled to various deductions provided for by law. A prerequisite for registration is availability of income which is taxed.

Exists a number of tax deductions, which are available only to working pensioners or retirees who receive other declared income.

Standard

Provided to those who have children under the age of 18, or studying at a university on a full-time basis. The size is 1400 for the first two children and 3000 for the third and subsequent ones. For a disabled child, a deduction is equal to 12,000. The maximum income that can reduce the amount of tax is 350,000 rubles.

In order to receive a deduction, you must provide documents confirming the presence of children. Depending on the situation, these include: a copy of a birth certificate, a certificate of disability and university studies.

Deduction in the amount RUB 3000 a pensioner can apply if there were such events in his life as:

• the Chernobyl disaster, which caused radiation sickness;
• elimination of consequences at the above station and in the exclusion zone;
• participation in the Great Patriotic War;
• testing of nuclear weapons.

Deduction in the amount 500 rubles monthly provided for:

• Heroes of Russia and the USSR;
• invalids of the first two groups and from childhood;
• bone marrow donors;
• officials who have suffered radiation sickness due to the performance of their duties;
• others.

To receive deductions in the amount of 500 and 3000 rubles, certificates or certificates confirming the status of the applicant are also required.

The standard deduction applies only to working retirees or those who receive other taxable income. Usually, these deductions are drawn up by the employer upon presentation of the relevant documents, so an additional appeal to the inspectorate is not required.

Social

It involves a refund of funds paid for the treatment or education of their own or children. It is carried out upon filing a declaration and the presence of taxable income. If this is not the case, then it is recommended to arrange payment from children who work and have income. Through them it is possible partial return funds spent on medicines, medical and other medical services.

It should be understood that not all medications can be refunded. The list is approved by the Government and before contacting the inspectorate, you should familiarize yourself with it and be prepared for a possible partial refusal.

In order to receive a deduction for the education of children, you must submit following documents:

• declaration;
• income statement;
• return statement indicating bank card details;
• an agreement with an educational institution for the provision of services;
• payment receipts;
• copy of the license and accreditation of the university;
• certificate stating that the child is a full-time student;
• birth certificate of the child.

The refund amount is 13% of the cost of paid tuition.

A refund of funds spent on treatment is possible upon referral to an inspection following documents:

• declaration;
• income statement;
• return statement (it specifies the details of the account to which the money should be transferred);
• agreement with a medical institution;
• certificate of payment for medical services;
• medical organization license;
• prescription for medicines;
• receipts for payment of medicines;
• a birth certificate, if the deduction is made in connection with payment for the parent's medical treatment.

The refund amount is 13% of the cost of paid treatment or drugs. Social deduction is possible if the pensioner works or receives other income taxed at a rate of 13%.

In 2018, the system of tax incentives provided to veterans and retirees remained practically unchanged compared to 2017, with the exception of some aspects. Due to the economic crisis that has broken out in the country, the financial economy affects almost all sides social life... At the same time, the deputies of the State Duma of the Russian Federation have repeatedly stated that these changes will not affect pensioners.

In this article we will try to consider the main categories of benefits established by the state. Russian Federation for pensioners for the current year.

Property tax incentives

Such benefits in 2018 are provided for different rules, one of which is the regional principle (for example, benefits for real estate are all-Russian, and for cars - regional).

As known , retirees are exempt from real estate tax payments... Of course, here it is necessary to comply with a number of conditions established by law, for example, real estate objects must be registered exclusively in the name of a pensioner, in addition, they cannot be used as objects of profit.

Tax incentives are provided for:

• private houses;
• rooms / apartments;
• premises used for creative purposes;
• garages / car spaces;
• buildings, the size of which is not more than 50 m2, which are located on summer cottages and other land plots.

In respect of other real estate objects, taxation is established in the usual manner. Benefits cannot be extended to real estate, the value of which is over 300 million rubles.

An innovation is the rule establishing that benefits for real estate are provided in relation to one object of a specific type of property, which is determined by the pensioner himself. Thus, retirees who own several real estate objects can count on benefits exclusively in relation to one object.

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Transport tax incentives

As already mentioned, the transport tax belongs to the category of regional, therefore, the main features of the issuance of benefits for it depend on the region where the pensioner lives. The general rate of this tax in the Russian Federation is 3.5 rubles. for 1 hp, and in the competence of each region is the right to set its own rate, but not higher than 10 times of the total. As with land tax, retirees enjoy the privilege of receiving transport benefits for only one vehicle.

Let's consider examples of establishing these benefits in individual regions. So, for example, in Moscow they have been abolished altogether, in St. Petersburg it is possible to achieve complete exemption from taxes. Most often, pensioners do not pay transport tax if the power of their car reaches less than 100 hp. In the Novosibirsk region, pensioners pay only 20% of the rate for transport up to 150 hp, in the Samara region the tax rate is 50% of the total.

Completely from payment transport tax pensioners of the following categories are exempted: heroes of the USSR and the Russian Federation, having the Order of Glory (three degrees), veterans of the Great Patriotic War, invalids of the 1st and 2nd groups; victims of nuclear accidents.

Land tax incentives

This type of benefits in relation to pensioners is not provided for by the current legislation, with the exception of a number of categories of citizens (small indigenous peoples of Siberia, the Far East; disabled people; participants in the Second World War, victims of nuclear nuclear accidents etc.). The establishment of a tax on land plots is the direct competence of local authorities. The municipality determines personally whether land benefits are in effect on their territory or not.

Application for Tax Benefits for Retirees. How to compose and where to serve?

The declarative procedure is a prerequisite for granting benefits to pensioners. Pensioners, in order to acquire benefits for a certain type of taxes, must submit a written application to the tax office at their primary place of residence (with the exception of property and land taxes, in these cases, you should apply at the location of the property).

In addition to the application, individuals must also provide:

• the passport;
• pensioner's certificate;
• documents certifying ownership of the alleged privileged object.

The application is written in free form due to the fact that the official form is not enshrined in legislation. At the same time, the application must reflect the following: the name of the body where it is submitted; personal data, TIN; passport information; place of registration; Contact details; the main essence of the application indicating the normative legal act to which the pensioner refers; legal grounds for granting benefits; list of attached documents; date and initials.

All documents are submitted in the form of originals and copies, certified by the employees of the Federal Tax Service on their own upon presentation.

In addition, retirees should consider the following:

• one set of documents is drawn up for a specific type of tax;
• acts regulating the system of benefits for regional or local taxation should be requested from the authorities that issued them (as a rule, from the municipal authorities);
• if pensioners do not timely contact the tax office in order to receive benefits (that is, when the time to pay taxes has come, and benefits are not established), they should apply for the overpaid tax. In this case, the tax authorities recalculate;
• if a person acquires the status of a pensioner not from the very beginning of the year, then the tax office recalculates taxes and calculates them until the moment when the person becomes a beneficiary.
• in cases where the pensioner has a share of the property, and other shares are assigned to persons who do not have the status of a pensioner, the benefits apply only to the share of the pensioner.

If you have any difficulties with drawing up an application for benefits, refund of overpaid tax or other issues on granting you tax benefits according to the law of retirement age, then our lawyer on duty online ready to advise you on this issue free of charge.

A citizen (s) acquires the legal and social status of a pensioner if he (s) receive a pension. It is paid on a regular basis when citizens reach retirement age.

For men - 65 years, for the fairer sex - five years less. In Russia, pensioners have always belonged to a socially unprotected category of the population: this is due to small size the pensions they receive, rising prices, higher housing and utilities rates, their lack of other income, etc. Due to the low financial support of retired persons, benefits are introduced at the legislative level that affect various aspects of the life of pensioners. One of these aspects is taxation, including property tax.

Peculiarities of payment of property tax for pensioners

Replenishment of budgets of different levels is ensured from property tax payments. The object of taxation is the following types of real estate:

• Houses;
• apartments;
• garage, parking place;
• construction in progress;
• different.

Residential real estate, located on plots of land intended for personal, subsidiary farming, also refers to residential buildings. Therefore, it is taxed.

Property that is included in the list of common property located in a house (apartment building) cannot be recognized as an object of taxation.

If we talk about the legal justification of the benefit, then the right to it is indicated in Art. , Tax Code of the Russian Federation. In particular, these articles state that a pensioner who is legally receiving pension benefits is exempt from paying tax, but on one condition: and the property of a pensioner must be in his ownership... This fact must be confirmed by appropriate documents.

Property tax rate

Tax rates are determined by regulations issued by the authorities and administration. In the regions, the tax base serving as the main basis for calculation is used cadastral value of real estate... Tax rates are determined in amounts that do not exceed:

• 0.1% - for housing;
• 2% - for commercial premises;
• 0.5% - for other real estate.

Tax rates can be increased or decreased, but not more than three times by the publication of legal acts from state bodies of the regional level. If tax rates are not determined, taxation is carried out at the rates established by federal regulations. Thus, the determination of the amount of income tax is in the joint competence of the federal and local authorities.

Depending on certain factors characterizing the real estate object, it is allowed to establish tax rates of a differentiated value. Factors include:

• cadastral price of real estate;
• Object type;
• location of real estate;
• types of territorial zones within which the property is located.

What property can a pensioner receive tax benefits for?

Persons of retirement age are not required to pay property tax. The main rule of providing pensioners tax relief- this is the ownership of real estate by a pensioner. Since 2016, a norm has been introduced that establishes the procedure for the application of the tax benefit existing for pensioners.

If a pensioner owns several real estate objects, then the tax exemption applies only to one of them. The rest are taxed as usual.

The tax relief does not apply to some real estate properties, even if they belong to a retiree by right of ownership, if:

• the cadastral value of real estate is more than 300 million rubles;
• the property is used for business purposes.

Working pensioners can also apply for benefits to the tax authority.

Since 2019, for persons of pre-retirement age, in accordance with the conditions determined by the legislation of the Russian Federation necessary for the appointment of a pension as of December 31, 2018, property tax benefits are introduced in the form of a deduction for the cadastral value of 6 acres of one land plot (Article 391 of the Tax Code of the Russian Federation), and also on property tax of individuals in the form of exemption from payment for one object of a certain type (Article 407 of the Tax Code of the Russian Federation).

Documents for registration

In order to exercise the right to benefits, the pensioner must notify the competent authorities. Before writing an application to the tax authority serving the address of the location of the real estate, the citizen must provide the documents:

• the passport;
• pensioner's certificate (it is the basis for receiving benefits, proof of receipt of a pension, personal identification);
• confirming the right to real estate.

The tax inspector, if there is a need for this, must explain to the applied citizen the procedure for providing additional papers.

Registration of an application from a citizen

The application is drawn up on behalf of the pensioner and confirms his right to receive benefits. The law does not establish a unified form. An application is drawn up quickly by a citizen, its content must be complete and clear. The text must indicate eligibility.

If the inspector discovers errors in the text of the application, the paper will be returned back to the citizen in order to eliminate the shortcomings. V ideal option the application should not contain grammatical errors... If they are contained in the text, the citizen rewrites the application again. It can be handwritten or printed on a printer.

Requisites of an application from a citizen:

• Full name of the person who applied for the tax benefit to the inspectorate;
• the name of the tax authority, the initials and surname of its head, whose responsibility is to consider an application from a citizen;
• TIN of the pensioner;
• designation in the document of the details of the pensioner's passport;
• the applicant's registration address;
• a description of the essence of the issue with which a citizen applies to the tax authority;
• details of the document confirming the right of a citizen to register a tax benefit;
• a description of the way to receive the answer sent from the tax office (mail, in person, the Internet);
• date of registration of the application;
• applicant's signature.

Application methods

A citizen submits an application to the tax authority located at the place of registration of the property. Before going to the tax authority, you should make sure that it really serves the territory in which the real estate is located. Information about this is available on the FTS website.

If the pensioner does not have the Internet, you can contact the contact numbers of the state body and clarify this issue. For example, you can ask a tax officer for the hours of work and reception of the population by the tax inspector.

Application and related documents are submitted in several ways:

• personal visit;
• mail (postal item to the address of the tax authority);
• Internet (via e-mail sent using the FTS website).

Seniors who prefer the first method come to the tax authority in person... Having written a statement, they turn to the officer on duty, authorized to accept applications from citizens. The tax officer is obliged to confirm the acceptance of the application, check the papers provided by the pensioner, the content of the application, documents. The application is registered by an employee of the tax inspection, and the applicant is issued a document confirming the fact of consideration.

Statement can be sent by mail... Most citizens believe that the application and copies of the documents attached to it must be certified by a notary. According to the Letter of the Ministry of Finance of Russia No. 03-02 P3 / 39142, the applicant has the right to independently certify the document. To do this, he just needs to write "True" after the requisite, decipher the signature and date.

If the package of documents received by mail from a citizen does not correspond by law to what is specified in the provisions of legal acts, it is returned to the citizen until errors and shortcomings are eliminated. The tax authority is obliged to explain to the citizen that the latter has the right to re-submit the application after the errors have been eliminated.

In the case of submitting an application via the Internet, the citizen enters to the official website of the tax authority... Registration is required. You can also send an application through your personal account.

Access to personal account can be issued only through the tax authority: a citizen must come and go through the registration procedure. Upon completion, the citizen is issued a registration card with a login and password to enter his personal account.

To register a card, a citizen provides a passport and TIN to the tax authority.

In addition, the citizen is obliged:

• issue an electronic signature;
• get universal (electronic).

Making a decision on a citizen

After considering the application and documents, the tax office makes a decision. If she decides that the benefits will be applied to the pensioner, recalculation of a mandatory fee... If a citizen applied for a benefit out of time, recalculation will be made to him for a period that does not exceed 3 years.

Ordinary citizens of the Russian Federation are required to pay taxes on property and land. When a person reaches retirement age, then he is given certain privileges. Since the pension in our country is small, it is worth taking advantage of the existing benefits for pensioners. One of the privileges is the property tax.

Does a pensioner pay property tax?

In 2014, the Tax Code was amended for property tax. The main innovation was that now it is calculated not from the inventory value, but from the cadastral value. Therefore, many retirees were worried about paying this fee.

Previously, they were completely exempted from paying property tax, regardless of the number of properties owned. Although amendments to the law were adopted, the tax benefits provided to pensioners have remained. Therefore, they will still not pay property tax.

What objects are exempt from taxation?

Pensioners are exempt from paying taxes on the following facilities:

• apartment or room;
• House;
• a room or structure that is used for professional creative activities;
• economic structure, the area of ​​which does not exceed 50 square meters located on a summer cottage, garden or other plot of land;
• garage or parking space.

Other types of real estate are subject to property tax in accordance with the general procedure. Also this the benefit does not apply to expensive real estate, the cadastral value of which is more than 300 million rubles. In order for an object to be exempt from taxation, two conditions must be met:

• it must be owned by a pensioner;
• it cannot be used in business.

You need to know that due to the change in the Tax Code, the benefit can only be granted for one immovable object each type of property. For example, if a pensioner has several apartments, he will be able to take advantage of the privilege only in relation to one apartment. He also has the right to independently choose a specific object. For all other real estate of the same type, retirees pay property tax. For example, an apartment and a room belong to one type of property, and a residential building belongs to another.

But, in addition to the tax benefit, the Tax Code also provides for tax deductions. They can be applied independently in relation to objects and not depend on the benefits provided. As well as for all citizens, the tax on a room for a pensioner is reduced by the cadastral value of 10 square meters, for an apartment - 20 square meters, and for a residential building - 50 square meters. Consequently, a pensioner can receive not only a benefit, but also a deduction of the cadastral value for a certain area.

Under what conditions is property tax exemption granted?

In order for a pensioner to receive a benefit, you need to contact the tax office and write an application for its provision. You will also need: pensioner's ID(it confirms the citizen's right to benefits), passport and TIN.

The application is in free form and handwritten or printed on a computer. In it, to fill in the header (in the upper right corner), you must indicate the name of the tax service, its address, as well as the last name, first name and patronymic of the head. Then you write your data (full name, address and phone number). In the application itself, you need to make a request for a property benefit and list copies of the documents that are attached to it.

The application can be submitted in person by visiting the tax office at the location of the property, as well as provide Required documents... Or send by mail, attaching photocopies of documents to the application (you do not need to notarize them). The written statement received by the tax office is registered as it should be. If errors are made in it or not all copies of documents are attached, then it is returned back with an indication of their correction.

If a pensioner has several real estate objects of the same type, then he must by November 1 of the current year submit a notification to the tax office indicating the selected real estate, in relation to which the benefit should be applied. Otherwise, the choice of an object for it will be made by the state, exempting from tax the real estate in relation to which the maximum amount is charged.

Are there land tax benefits for pensioners?

Despite the fact that the pensioner is exempt from property tax, this benefit does not apply to the land plot that is in his ownership or in perpetual use. In the early nineties of the last century, the pensioner was exempted from the land tax, but after this the benefit was canceled.

Article 395 Tax Code a list of persons exempted from paying land tax in relation to plots used for the preservation and development of traditions, crafts and management has been established. These include citizens representing the indigenous peoples of the North, Far East and Siberia.

Therefore, in accordance with Federal law, land tax relief for a pensioner is not allowed, he is obliged to pay it on a general basis. But it can be established by local government bodies, independently determining whether or not a land tax exemption will operate on its territory in relation to pensioners and determine the grounds and procedure for its application.

So, for example, in order to receive a tax benefit on land in the city of Korolev, Moscow Region, a pensioner should not work, as well as be registered and permanently reside in the premises that are located on this land plot. In this case, the tax amount will be reduced by 50% if the area is not more than 1200 square meters. The basis for obtaining this benefit will be the following documents: pension certificate, passport and work book (to confirm the absence of a permanent place of work).

Documents Required to Receive Land Tax Benefits

If a municipal authority has established a land tax benefit for a pensioner, then a number of documents must be provided. It is imperative to present:

• identity card (passport);
• pensioner's ID;
• a document for a land plot confirming the right to own it.

In addition to these documents, in the tax office may require additional, depending on the requirements set for retirees. For example, if a tax benefit is provided only to a non-working pensioner, then you will also need to present a work book. To find out in detail what documents are needed to provide benefits, you need to contact the territorial office of the Inspectorate of the Federal Tax Service at the place where the land plot is located.

Calculation of land tax

Land tax is levied on plots located within the boundaries of the municipality. It is calculated from, which is determined on January 1. When a land plot is formed during the current year, the tax is charged on the date when the land plot was put on the cadastral register. If a land plot is owned by several persons, then it is determined separately for each taxpayer.

The tax rate on a land plot is set independently by each municipality, but should not be higher than 0.3% in relation to:

• housing land;
• agricultural land;
• as well as land that is provided for truck farming, horticulture and personal subsidiary plots.

Others land the tax is set at a rate of 1.5%. It is necessary to pay the accrued amount to the fiscal authority before November 1.

In order to find out what taxes pensioners do not pay, you need to contact the tax office. Registration of benefits must be timely. It is advisable to do this before receiving the tax notice. It must be remembered that even if a pensioner is entitled to certain benefits, in case of non-payment of the tax receipt, claims will still come for its payment and penalties will begin to accrue. Since the benefit is a right, not an obligation, then in order to use it, you need to take an application to the tax office.