Commercial real estate tax: features of calculation, rates and interest

Changes in the legislation concern different spheres. One of them is commercial real estate, whose owners since 2016 have to pay taxes under the new rules. There is no general rate, only its maximum value. You must first calculate how much you need to pay, as well as to familiarize yourself with possible options for reducing the amount.

The tax on commercial real estate increased because of the need to use in calculating the cadastral value. But in the past, only the inventory was used, which was less than the real price of the object. The cadastral value may be higher than the market value. For failure to pay taxes there is a liability in the form of payment of a fine.

What is included in commercial real estate?

Commercial real estate refers to the premises provided from the housing stock. Its owners are used to make a profit. Each room that is leased, or is a warehouse, shop, is considered commercial. These include:

• a cafe;
• Restaurants;
• Offices;
• Workshop;
• the shops.

Types of objects

The property of this type has a division according to the use case:

• Social;
• Industrial;
• Office;
• For free use;
• apartments.

The tax on commercial real estate is compulsory. Until 2016, it was calculated on the basis of the average annual cost. Now only the cadastral valuation is applied with calculation:

• Shopping complex;
• Foreign real estate;
• administrative buildings;
• Non-residential premises for business.

For all other owners, the amount of tax remains unchanged, and will be approved at book value. If the owner has several types of real estate, the tax is calculated for each. Benefits are given to the owners of real estate, which is used in the field of medicine, education, science. The new tax is not applicable for:

• Religious and budgetary organizations;
• HOA, HBC;
• Transport institutions;
• Defense enterprises;
• Underground;
• Enterprises where disabled people work;
• Automotive companies;
• Cultural institutions.

Approved bids

In each region there may be a different rate of tax on commercial real estate. But almost everywhere the maximum 2% of the cadastral value. If you recognize it, you can determine the amount of tax.

You can get the necessary information in the Cadastral Chamber. If the price is high, then you need to write an application for its review. There is a possibility to order an independent evaluation for a personal account, after which you can apply to the court. The tax on commercial real estate of individuals may be less if the owner enters into such categories as:

• War veteran;
• Participant in combat operations;
• Disabled group 1 and 2;
• Disabled since childhood.

The tax on commercial real estate does not need to be paid to entrepreneurs who have chosen a simplified taxation option. It must be observed that the property is used in commercial work, and a single tax is calculated from the income. Legal entities will also not be able to apply the book value of premises, for them cadastral is taken into account.

In each region, authorities can supplement and remove from the list of preferential facilities specific types of premises. If the buildings work in the field of medicine, science and education, then their owners need to pay only 25% of the tax.

Sale

The tax on sales of commercial real estate is determined by the following factors:

• Status of the seller;
• System of taxation;
• Length of ownership of property;
• The use of the object in economic work;
• Availability of documents, establish the costs for the purchase of the object.

What is the tax on commercial real estate paid by residents? It is equal to 13%, and for non-residents - 30%. The cadastral value is taken as a basis. If it is not installed, then the contract price for the sale of the object is taken into account.

Tax calculation

Since 2016, only one criterion has been changed, which determines the need to calculate and pay sales tax. All objects acquired from this time should be in the possession of the owner for at least 5 years. In this case, you do not need to pay sales tax .

If the property is bought before 2016, then the tax does not need to be paid from the sale of premises that are in property for more than 3 years. There are exceptions to the new rules. It takes 3 years of ownership to not pay tax:

• Real estate is received as a gift;
• Inherited;
• Was privatized.

There is a right to use a tax deduction. Its size is 250 thousand rubles. The income from the sale of the object is a citizen's profit, therefore for individuals, the personal income tax rate is 13%. If he does not live in Russia 183 days a year and did not receive income for that time, he is considered a non-resident. In this case, the rate is 30%.

Reduction of the amount without breaking the tax

In order not to pay tax on commercial real estate, if it was sold, you must first calculate the deal. It is necessary to arrange everything in a documentary way so that the time of ownership of the object is more than 36 months.

For an urgent transaction, you can choose a simple settlement. To do this, you need to calculate the amount with deduction, take the cost of the purchase. Two types of calculation can be legally applied. Delay the execution of the transaction should not be. The exchange rate can increase the value of the object, and therefore the tax will increase.

Individuals, if they are registered as IP, may not pay tax. Only they need to conclude a lease agreement with taxation of lease payments. In this case, you will pay 6% instead of 13%. It is desirable for legal entities to carry out 2 transactions in the first tax period. This will reduce the tax burden. Due to this, it will be possible to balance the income and expenses, as well as reduce the tax.

Tax amount

If the owner is not included in the list of beneficiaries, then he must pay property tax. Commercial real estate assumes payment of the following rates:

• 0,1% - if the property is worth up to 300 thousand rubles;
• 0,1-0,3% - 300 - 500 thousand rubles;
• 0,3-2% - more than 500 thousand rubles.

For the observance of payment of amounts is monitored by the Internal Revenue Service. This organization should be contacted and if there are any issues in this area.

Consequences of non-payment of tax

Full or partial non-payment of the tax due to the reduction of the payment base, incorrect calculation of the amount, as well as other unlawful actions leads to liability. Under the Tax Code, a fine of 20% of the entire amount is to be paid.

The enforcement agencies should have all the information and documents evidencing the existence of such an offense. These data include the definition of taxes based on the legislation of the Russian Federation, the direction of notification, and the evidence of confirmation of its receipt.

In the period determined by law, a fine is approved for late payment. The interest is 1/300 of the rate for financing the Central Bank. Persons from 16 years old are brought to responsibility. This type of taxation is considered new in Russia, but it is mandatory, so it will have to be paid to everyone. Timely repayment will allow you to conduct business without hindrance.

In addition to commercial facilities, the tax is levied on ordinary real estate. There are categories of citizens who are exempt from payment of fees. In any case, it is important to document the preferential group documentary, and then the tax is reduced or not.