Securities are movable or immovable property. Introduction to the concept of movable and immovable property

Property is traditionally classified into 2 types - movable and immovable. What characterizes each of them?

What is movable property?

In order to determine what movable property is, we can refer to the provisions of the main normative act of the Russian Federation, in which property legal relations are regulated, namely the Civil Code. The essence of the terms about which we're talking about, is revealed in Art. 130 Civil Code of the Russian Federation.

In accordance with the provisions of the Code, movable property is not related to:

• to land plots, subsoil, as well as other objects that have a sustainable geographical position, and their movement to another place is impossible without disturbing or damaging their structure;
• to aircraft, sea and river vessels that are registered in state registers V in the prescribed manner;
• to property that is defined as immovable by law.

Thus, based on the logic of the provisions of the Civil Code, all property that is not immovable is recognized as movable. That is, by the method of exclusion. In addition, in Art. 130 of the Civil Code of the Russian Federation also states that movable property cash should be taken cash And securities.

Movable property is that which, as a rule, does not require state registration and is at the disposal of the owner by virtue of civil contract with the seller, donor or other entity, whose will predetermined the emergence of a person or organization's right to own the relevant property.

But there are types of movable assets that must be registered in government registers. These include, for example, most means of transport. In some cases, it is necessary to register movable property used in certain purposes. For example, if an individual entrepreneur or organization trades in Moscow (in other cities of the Russian Federation this rule has not yet been established) with the use of mobile objects - vans, tents, then information about this must be provided to the Federal Tax Service.

As a rule, no taxes are charged on movable property. But there are quite a few exceptions to this rule. In particular, the legislation of the Russian Federation provides transport tax, paid by car owners various types. In addition, on those mobile objects, which are used in sales by metropolitan entrepreneurs, a sales tax may be charged.

All types of property (both movable and immovable) have acquisitive prescription - the right to obtain ownership of an object after a long time of conscientious use of it. This right governed by the provisions of Art. 234 Civil Code of the Russian Federation. In accordance with them, for movable property the period of acquisitive limitation is 5 years.

What is real estate?

Real estate includes all the property that we have listed above as being opposite in nature. legal nature movable - in accordance with the provisions of Art. 130 Civil Code of the Russian Federation. Another sign is that in most cases there is a need for state registration of the relevant assets.

At the same time, as a rule, information not only directly about the objects should be entered into the registers of certain authorities real estate, but also about transactions confirming their transfer into ownership to any person or organization.

Most types of real estate are subject to taxation by default. Owners of apartments and private houses pay fees established for individuals, owners commercial premises- taxes that are introduced by law for legal entities and individual entrepreneurs.

Regarding the period of acquisitive limitation - in accordance with Art. 234 of the Civil Code of the Russian Federation, for the type of property in question it is 15 years.

Comparison

The main difference between movable property and immovable property is that the former does not have specific location coordinates (including in the form of an address) and can be moved from one place to another without disturbing or damaging the structure. As for real estate, its properties are opposite.

There are other indicators of the dissimilarity of the types of property under consideration. What is classified as movable, as a rule, is not subject to state registration and has an acquisitive prescription of 5 years. Real estate most often must be registered in government registers. Acquisitive prescription according to it is 15 years.

Having determined what the difference is between movable and immovable property, we will reflect the conclusions in the table.

Every person should know what this concept includes, what objects belong to his real estate. This is very important because they are subject to tax obligations. Full definition, which has legislative significance and is used in solving various legal tasks, given in the Civil Code of our country.

This concept includes not only buildings, residential or non-residential buildings, but also the land plots on which they are built. Also, a person’s real estate includes all objects located on this site, which cannot be moved without causing significant damage to them, up to and including complete destruction - these are buildings or objects that are not fully completed, including the foundation.

In Article 130 of the Civil Code of the Russian Federation, all changes relating to the emergence or termination of rights to use real estate are strictly regulated by the state - it is necessary to go through the registration stage in order to be considered the full owner of real estate.

In this article

Features of the definition

An important responsibility of the owner is to maintain real estate in in perfect order, this requires timely repairs or proper maintenance.

• This category includes: air and sea ​​vessels
• (which require state registration);
• land plots and subsoil;

buildings in which vehicles are supposed to be located. It is important to remember that cash, as well as securities, are not included in this category, since they do not require state registration. Also, to classify an object as “real estate”, one should take into account whether it has a strong connection with the land. It can be either built on the ground or located in it. TO Not movable property

All buildings that were built for the purpose of long-term or permanent use are included.

• Additional characteristics of real estate:
• Has certain material characteristics (changed and calculated individually).
• Benefits over a long period of time.

Used for storage, residence, production or business. If the owner expresses a desire, then he has every right hand over the object to long-term rental or sell for a mortgage. Such buildings are firmly installed on the land plot and therefore cannot be moved. For the convenience of mandatory state registration, as well as accounting and other legal actions

a special register has been created.

Species and groups The amount of property tax depends on which group the option under consideration belongs to. There are several types, divided into simple and complex. Free-standing objects, as well as things, should be considered simple.

Complex large buildings, factories, and mines are complex.

Groups and types - table

Today, registration will be required if the property has:

• land plot of any size;
• objects that are subject to capital construction;
• structures and buildings;
• buildings and structures that have not yet been completed;
• underground structures (mines, parking lots).

At the same time, sea and river boats, as well as space-type objects, aircraft also fit into this register.

Criteria for evaluation

It is very important for all owners to know what assessment criteria affect the final amount of tax received annually in the form of payments. The main criteria include:

• the possibility (or lack thereof) of moving an object;
• type of structure - is it possible to disassemble it or is it not possible;
• whether or not the building has a foundation;
• presence at the object in question of permanently connected engineering communications;
• main purpose land plot(the land can be used for construction, planting crops, and production purposes).

This indicator is also influenced by the presence and absence technical passport, which must be drawn up in the bureau technical inventory(BTI).

Nuances developed for budgetary institutions

For budgetary institution property relations are also very important. Such property is classified in a standard way- divided into movable and immovable. This occurs in accordance with the usual rules applied to classify the property of individuals or legal entities. When calculating tax and its subsequent payment, it will be necessary to be guided by standard and uniform for all legislative norms. There are also some differences. They consist primarily in the regime of ownership of certain objects and the taxation applied to them.

All owners need to become familiar with all the subtleties of the process of dividing property into movable and immovable. It is very important to do this before the need to register it arises, as there are special moments, allowing in some cases to save money.

Thus, owned objects are classified as real estate. People may own land, houses, buildings or manufacturing facilities, as well as boats or aircraft. In each of these cases, the owner is faced with the need not only to monitor the safety, but also to pay due taxes and fees. All payments related to property are made within the framework.

We live in material world surrounded by many things, often without thinking about the fact that certain things are connected with them property relations. Each of us is an owner and has the right to sell, donate, and bequeath our property. However real rights differ from each other. For example, to become the owner of an apartment, it is not enough to simply buy it from someone:

• it is necessary to register your rights with government agencies;
• prepare cadastral documents;
• pay property taxes annually.

At the same time, the purchase of movable property is simpler, with the exception of individual cases. To understand these subtleties, you first need to understand what movable and immovable property are.

Real estate and movable property - what is it?

Definitions of various types of property and things are given in Chapter. 6 - 7 Civil Code of the Russian Federation.

What applies to real estate

Private institutions (private), budgetary (used) and autonomous (a/u) do not have the right to dispose of particularly valuable movable property (sell it, mortgage it, donate it, rent it out, exchange it for another) without the consent of its owner, who purchased the OCDI at his own expense or presented it to the institution for use.

In addition, the same prohibition for used and used property also applies to real estate.

Money is a generic consumable thing

This is far from the only classification of property. There are individually defined and generic, consumed and non-consumed things.

• Individually defined (replaceable) things include works of art that are one-of-a-kind: paintings, sculptures of famous masters, unique antiques, rare publications. They cannot be replaced with others. If an individually defined thing perishes, then all obligations to transfer it to the creditor cease, since it is impossible to fulfill them.
• Generic things are replaceable and non-unique; they belong to a certain type(genus), have a measurement, weight, number: for example, a car, a motorcycle of a specific brand. If they are lost, the debtor's obligations do not terminate, since things can be replaced with other similar ones.
• Consumable items have short term existence, they can only be used once. These are food products, chemicals, pyrotechnics, building materials, etc.
• Unconsumable things, although not eternal, have long term usage: vehicles, computers, telephones, construction tools, equipment, furniture, etc.

Money is considered a generic consumable (replaceable) thing and the main measurement of value, since any thing can be exchanged for it.