Is coefficient 07 applied for taxation when selling an apartment above the cadastral value? Tax on the sale of an apartment: how to reduce the amount to a minimum by legal means Tax on the cadastral value or sales


The minimum fine is 1000 rubles, the maximum is 30% of the amount of tax due. Example No. 4. Let’s assume that the tax due for payment is 150 thousand rubles. If you submit the declaration not on time, that is, not before April 30, but, for example, with a delay of 3 months, that is, July 30, then the calculation of the fine amount will be as follows: 150,000 * 0.05 * 3 = 22,500 rubles. Thus, in addition to the basic amount of tax, the citizen from the example presented will also have to pay a fine of 22,500 rubles. If, in addition, you do not have time to pay the tax fee by July 15 of the reporting year, an additional fine of 20% of the amount of tax due will be imposed. In our example, this is 30,000 rubles. Thus, the total amount of penalties may be 52,500 rubles, which is at least one third of the tax amount.

Explanations

Let's say 3,600,000 is the cadastral value * 0.7 (reducing factor) = 2,520,000 - 2,500,000 (sale price of the apartment) = 20,000 (income received) * 13% = 2,600 rubles. (tax 2600 rubles).

  • If the cadastral value multiplied by the reduction factor (0.7) is more than the contract price (the cost of the apartment specified in the sales contract), then the cadastral value is included in the income.
  • If the cadastral value multiplied by the reduction factor (0.7) is less than the contract price (the cost of the apartment specified in the purchase and sale agreement), then the contract price is included in income.
  • If the cadastral value is not determined, then the contract price of the housing will be included in the tax calculation.

When selling an apartment, do not forget that you can use the tax deduction once a year.

What tax on the sale of an apartment must be paid?

That is, if this year you sold two apartments worth 3 million each, you will still receive a 1 million deduction: (3,000,000 R + 3,000,000 R − 1,000,000 R) × 13% = 650,000 RNDFL If for at least one apartment has documents, you can claim a deduction for it in the amount of confirmed expenses, and for the second - 1 million. The second method is suitable for owners of expensive apartments. Here the tax is not charged on the entire cost of the apartment, but on the profit received from the sale. pp. 2 p. 2 art. 220 NKRF Let's say you bought an apartment in a new building for 6 million rubles, made repairs and two years later sold it for 8 million rubles. If you chose the first method and reduced the taxable amount by a million, you would pay tax on 7 million rubles - that’s 910 thousand rubles.


It is much more profitable to reduce the tax on the amount spent on purchasing an apartment.

Tax on the sale of an apartment

The tax should be calculated using the following formula: Personal income tax = (price of the sold apartment - price of the purchased apartment) × tax rate (13%). Example Zakirov V.I. sold an apartment in 2016 for 3,600,000 rubles and in the same year bought another for 2,600,000 rubles. The contract price in both cases is higher than the cadastral value, so the contract price is used in the calculation.


Attention

Personal income tax payable is 130,000 rubles. Since the difference between the sale and purchase prices of apartments is 3,600,000 - 2,600,000 = 1,000,000, then the tax base is equal to 1,000,000 rubles. Next 1,000,000 × 13% = 130,000 (tax amount payable). Example Parfenov K.M. sold my apartment after January 1, 2016, and the cadastral value was 4,200,000 (more than indicated in the sales contract), and purchased a new apartment for 3,000,000 rubles.

How to reduce tax when selling an apartment?

Owned for less than 3 years If there is income from the sale of an apartment, you will have to pay income tax in any case, even if:

  • the apartment was inherited;
  • the residential premises became the property under a gift agreement;
  • the property was privatized and then sold before the expiration of 3 years;
  • a citizen acquired ownership of an apartment under a life-long annuity agreement.

Is it possible to reduce the size? There are two ways to reduce the size of the tax base:

  • deduct the amount of the deduction from the contractual selling price - 1 million rubles;
  • or reduce income by the amount of expenses for purchasing an apartment.

The taxpayer decides independently which method to use. It should be noted that it is impossible to reduce the tax base by both the amount of property deduction and the amount of expenses at once - you need to choose one thing.

How to reduce tax when selling an apartment

The first method: deduct 1 million rubles from the sale price and pay 13% personal income tax on the remaining amount. pp. 1 item 2 art. 220 NKRF If an apartment costs 1.2 million rubles, you will pay tax on 200 thousand: (1,200,000 RUR − 1,000,000 RUR) × 13% = 26,000 RNDFL Expenses for treatment and training also reduce the amount of tax on the sale of an apartment, but only if these expenses were in the year the apartment was sold. You can claim a social deduction within the limit, but not return 13%, but reduce the tax. If the apartment costs a million or less, then you won’t pay a penny into the budget.
You can take advantage of this benefit not once in your life, but once a year, but with a limitation: even if you sell two apartments in a year and there are no documents confirming purchase expenses for both, you will receive a “million-dollar deduction” for both apartments together, and not for each one separately.

Calculation of tax on the sale of an apartment

Let's talk. Option 1. Provide the tax authorities with documents about the expenses for purchasing your apartment. In this case, personal income tax will be calculated only from the difference between the purchase price and the sale price of this property. Option 2. If the apartment was inherited, was donated or privatized, then, of course, the expenses for it cannot be confirmed.
For such situations, a tax deduction of 1 million rubles is provided, which can be used to reduce income from the sale of real estate. It is important to know: If in a year you sold all your “real estate” (apartment, dacha, land), then this million-dollar deduction will be divided among all these objects. So it’s better to sell all of them separately - in different years, then such a “bonus” can be received from each sale.
Option 3.

Tax in 2016 on the sale of an apartment, examples, calculations.

How and when to file a tax return? In the case of selling an apartment, it is the citizen’s responsibility to submit a declaration to the Inspectorate of the Federal Tax Service of Russia (IFTS of Russia) at the place of residence. It is submitted in form 3-NDFL. The declaration must be submitted no later than April 30 of the year following the one in which the apartment was sold. It is important to know that the declaration is submitted even if the tax is zero.

Info

This document can be filled out either electronically or on paper. You can submit the declaration in person, or by mail with a list of the attachments. It is submitted electronically through your personal account on the official website of the Federal Tax Service of Russia.


In addition, the following must be attached directly to the declaration:
  1. Copies of documents on the basis of which the transfer of ownership to another owner occurred. This could be a purchase and sale agreement, exchange agreement, etc.

In particular, it is used in calculations if the value under the apartment purchase and sale agreement is higher than the cadastral value. The law of the Russian Federation obliges citizens, in case of receiving income from the sale of an apartment, to submit a declaration in Form 3-NDFL no later than the due date. It is submitted even in cases where the tax is calculated as zero.

Important

However, the citizen must document the income and expenses received from the transactions. Do I need to pay tax on the sale of an apartment? On January 1, 2016, changes in tax legislation came into force. In particular, this affected the personal income tax (hereinafter - personal income tax) on the sale of real estate.


Whether or not you need to pay tax on the sale of an apartment depends on several factors:
  1. The method of acquiring an apartment, namely by inheritance or donation, it was received from a close relative, etc.

Reducing income tax coefficient when selling an apartment

If in the year you sell your home you immediately buy a new apartment, you have the right to receive another tax deduction - from the amount spent on the purchase of real estate. True, the amount should not exceed 2 million rubles. Tax officials will recalculate: the amount of tax on the sold apartment will be cut by the amount that is subject to refund from budget money. You can read more here. An apartment transferred to you under a gift agreement is also considered income and, as a result, is subject to a standard tax rate - 13% for residents and 30% for non-residents. And if you managed to win an apartment in some competition or game, then 35% of the total price of such a “real estate prize” should be transferred to the budget. Important to know: Those who received an apartment as a gift from relatives will not have to pay this tax.
Received by inheritance If an individual received a piece of real estate by inheritance, the minimum period for exemption from paying income tax will be 3 years, and not 5 years, as in the general case. Otherwise, the rules for calculating the tax fee are the same. When paying property tax, a citizen has the right to reduce the tax base by:

  • the amount of expenses for purchasing an apartment;
  • or the amount of deduction - 1 million rubles.

Since when selling an inherited apartment you cannot use the first method, that is, reduce the tax base by the amount of expenses (since the apartment was not initially purchased for money, but was passed on “for free” by inheritance), the only option left is to use the deduction provided for property. Example No. 3.

In relation to real estate today, there are two concepts of value: cadastral and market. There is a significant difference between them. This article highlights issues related to the market value of apartments. It tells how to find out this or that value, what these values ​​are needed for, and what is the difference between them.

Cadastral and market value of an apartment are different concepts

Determined solely by market conditions. An apartment, in fact, costs as much as buyers are willing to pay for it. The market value is influenced by the exchange rate, major political events, seasonality, and many other factors, under the influence of which the price of housing either rises or falls.

It is the instability of the market value of apartments that makes real estate transactions especially risky. If you sell your apartment when you change housing and don’t rush to buy a new one, you may be left with nothing. After all, soaring prices can make it impossible to buy a new home overnight.

Market price is used in various real estate transactions:

  • transmission ;
  • exchange;
  • donation;
  • housing registration;
  • inheritance.

Many factors come into play when determining the cost of a home. No one will just pay extra money for an apartment. Therefore, construction costs, wear and tear of the building, and the area where the housing is located are taken into account.

Recently, much attention has been paid to the availability of modern renovations, new plumbing, and overall comfortable layout. More and more often we are seeing offers for the sale of apartments with built-in furniture and appliances, which also increases the cost of housing on the market.

Typically, the market value of housing is determined approximately, based on the cost of similar housing in the same area. However, there are situations when it is necessary to obtain documentary evidence of this cost.

Then they turn to experts who have the appropriate license. They study the apartment and give their conclusion. However, the validity period of such a certificate is short. After all, the housing market is dynamic and prices cannot be called fixed.

Features of cadastral value

Cadastral value of housing - expenses for its construction

If we talk about cadastral value, then we must understand that it has little in common with the market value. The main criteria for determining the cadastral value are the amount of construction costs minus the depreciation of the building.

Neither the area, nor comfort, nor luxury renovations affect the cadastral value in any way. When calculating it, only the fundamental points that are significant for the total cost of a given living space on the territory of a particular building are taken.

The cadastral value is needed for calculating taxes and for calculating the fees that are paid when alienating housing. For example, when applying for a mortgage, when inheriting, donating, that is, when calculating any characteristics of an apartment expressed in monetary terms.

Comparison of cadastral and market values

Market value reflects the real state of affairs on the market. It is always higher than that recorded in the State Real Estate Cadastre. Situations when the State Property Committee gives a higher assessment of an apartment than it is on the market are extremely rare.

It is believed that the cadastral and market values ​​of old houses, which are of little value on the market, coincide. Usually it’s still a third, or even half, less than the market price.

These two types of value are completely unrelated. They are calculated almost identically, only more factors are taken into account when determining the market price. Therefore, apartments with the same cadastral value may have very different market values. Identical apartments in an elite area and on the outskirts can have a large discrepancy in price.

When is the cadastral value higher?

The market value of the apartment may be lower than the cadastral value

The market value in exceptional cases may be lower than the cadastral value. This happens in situations where an elite apartment is located in a new building built from innovative materials.

In such a house, expensive materials are most often used, and modern elevators are installed. Expensive buildings are assessed accordingly in the State Property Committee. This is especially true for situations where the building has no wear and tear at all. But the market value may lag significantly.

If a new elite-level building is located far from the center, there is no decent infrastructure in the new area, and transport links are poorly organized, then the market value of the apartment will be quite low compared to the cadastral value.

The predominance of the cadastral value over the market value is extremely unprofitable for the owner himself. In this case, you will have to pay too much taxes. The most reasonable step in this situation is to order a new one at market value. It should reflect the cost of housing on the market at the moment when the cadastral value was calculated.

We can talk about an objective comparison of cadastral / market value if they reflect the situation at the same time. Having received a certificate of the market value of housing at the time of cadastral valuation, you can use it in court proceedings to challenge the cadastral value.

If information on the assessment of the State Property Committee was entered into Rosreestr less than 6 months ago, then you can simply submit a corresponding application to this organization. If they refused to change the cadastral value, then all that remains is. You should go for it without hesitation, because this is an opportunity to defend your rights and reduce your expenses.

How are market and cadastral value related?

When selling any type of real estate, be it your own apartment, cottage or office, you are required to promptly pay the tax on the sale of real estate. The bottom line is that the money that a person receives during a purchase and sale transaction is considered by the state to be the same income as when selling any product. And, as with any other type of income, it calculates tax on the sale of real estate at 3% of the proceeds. But there are exceptions to this rule, when people sell their apartments and houses without paying any taxes at all. This depends on the period during which the citizen had ownership rights to the living space. There are other interesting aspects to this issue, so let’s look at them in more detail.

Property owned until 2016

Over the past few years, the rules for calculating real estate sales tax have changed somewhat in legislation. First of all, this applies to individuals. The main reason is the introduction of a mandatory assessment of cadastral value.

Let's say the property was acquired before 2016. But the last owner can claim ownership for a period of up to 3 years. The amount of tax on the sale of real estate is calculated as follows:

  1. Fill out the reporting documentation (form 3-NDFL);
  2. In the form of tax, you pay a fee of 13% of the transaction amount.

Important: if an apartment or house that a citizen bought before 2016 was owned by one person for more than 36 months at the time of sale, neither filing a declaration nor paying tax on the sale of real estate will be necessary at all.

In this case, you don’t have to worry and forget about taxes. The state believes that you owe it nothing. This information can be easily verified against the corresponding data on property in the Unified State. Registry.

There are two options for exceptions in the algorithm for calculating the period of three-year ownership, which determines the obligation to pay tax on the sale of real estate . The calculation of the ownership period can be considered not from the moment information about housing is entered into Rosreestr, but somewhat earlier under the following circumstances:

  • inheritance – the period is counted from the moment the inheritance procedure starts;
  • concluding an agreement with housing construction cooperatives - the period is counted from the day the share contribution is made.

Changes after 2016

Next case. Ownership of real estate was registered after January 1, 2016. How have the rules changed and how is the sale of real estate taxed in this case?

Here the rules prescribed in the federal legislative act number 283-FZ come into force, the provisions of which amend the articles of the first and second parts of the Tax Code of the Russian Federation.

According to this document, to determine the need to pay tax when selling real estate , The holding period is calculated in the same way as before - from the date of entry into the Unified State Register of Information. However, the calculation itself takes place not only based on the price of the apartment or house; the cadastral price is also taken into account.

The tenure period has also been significantly increased, after which income from the purchase and sale of real estate does not need to be declared and, accordingly, taxes must be paid. This period now extends to 5 years.

But there are exceptions to these rules. When selling some real estate, a citizen is exempt from paying income tax:

  • when receiving an apartment or house as an inheritance, no income tax is collected;
  • the process of housing privatization is also not considered income;
  • an agreement on lifelong care and maintenance of the owner of the home is equivalent to an inheritance (without payment of fees).

Reducing the amount of payments

Previously, owners often significantly underestimated the transaction amount according to documents in order to reduce taxes after the sale of real estate. To stop this practice, the state introduced tax accounting based on cadastral value.

Still, there are some opportunities to reduce the amount of payments:

  • Using the deduction provided by law;
  • Indication of related expenses that will be deducted from total income.

A deduction is a figure by which property taxes can be reduced upon sale. This parameter is applied if the object was sold below the cadastre estimate.

For example, according to the cadastral passport, an apartment costs 5 million rubles. But the purchase and sale agreement contains a figure of 3 million rubles. This often happens, including due to fluctuations in market prices or the need to urgently sell real estate.

The first stage of optimization is indexing by 0.7. This calculation of tax on the sale of real estate is used if, for one reason or another, you sell the property below the price according to the cadastre. And here it does not matter how much the amount in the contract is less than the estimated amount. Multiplying by 0.7 is the maximum possible concession from the state.

The idea here is simple: protection against tax evasion when selling real estate, on the one hand, and the understanding that a reduction in value by 20-30% is quite possible in reality, and not just on paper.

For example:

  1. The price of an apartment according to the cadastral passport is 5 million rubles.
  2. Indexation: 5 million * 0.7 = 3.5 million.
  3. In fact, 3 million rubles were spent.
  4. Therefore, the amount of income tax will be equal to: (3.5 million – 3 million) * 13% = 65 thousand rubles.

The calculation of the amount of tax deductions under this option will be made as follows:

  1. The cadastral price is indexed with a coefficient of 0.7 (this is done if the sale price is lower than the cadastre): 5 million * 0.7 = 3.5 million rubles.
  2. Taxable base including deductions: 3.5 million - 1 million = 2.5 million rubles.
  3. Personal income tax amount: 2.5 million * 13% = 325 thousand rubles.

The second optimization option is to indicate all the seller’s expenses that accompanied the transaction. These figures will be deducted from the total cost of the property. But they must be confirmed by checks, receipts and other documents.

Required Documentation

If the sale of an apartment or any other real estate is accompanied by the payment of income tax, the following set of documentation must be provided to the Federal Tax Service office:

  • passport or any other document capable of identifying a citizen;
  • reporting tax return (form 3-NDFL);
  • copy of TIN certificate;
  • a copy of the real estate sale agreement;
  • payment receipts or bank statements;
  • application for distribution of deduction amounts.

Tax payment deadlines

To avoid problems and fines, you need to know exactly when the tax on the sale of real estate is paid. For citizens, the main dates are determined by Articles of the Tax Code of the Russian Federation No. 228 and 299.

  • The declaration must be completed and sent by April 30 of the year following the sale. Those. Like any tax return, this document is submitted at the end of the year.
  • The tax must be paid no later than July 15 of the current year (after filing the declaration).
  • What troubles threaten in case of violation of deadlines:
  • If the sales tax is not paid by July 15, a fine will be added to it (5% of the amount for each month). But there is a maximum - this is 30% of the amount of overdue tax. This is described in detail in Art. 119 of the Tax Code of the Russian Federation.
  • In cases of “forgetfulness” - a declaration has not been filed and tax has not been paid, the amount of the fine becomes fixed - 20%, regardless of the period of delay.

Sale of commercial real estate

The sale of any commercial (non-residential) property - office, building or structure - is also subject to income tax.

If the owner is an individual (an ordinary citizen or individual entrepreneur), the tax rate will be 13% of the market or cadastral value, regardless of whether the premises were used for commercial activities or were empty.

The only difference between used and unused premises: in the case of conducting commercial activities, tax deductions cannot be applied.

When to file a declaration, how to correctly calculate and when you need to pay taxes, as well as how to reduce the amount of payments, is described in detail above. For physical Individually, all these rules are absolutely the same, whether you are selling an apartment, a store or a factory premises.

For organizations, the tax amount depends on several parameters:

  • tax regime of the company;
  • the cost of the object on the balance sheet (including depreciation).

Legal entities can also exercise the right to reduce property taxes by accounting for expenses that accompany the sale.

So, commercial properties are exactly the same sources of income as any other types of real estate. At the end of the billing period, citizens are required to fill out and submit a declaration by April 30, and then pay the fee by July 15. Organizations - in accordance with reporting periods for legal entities.

Tax on home sale

When selling a plot with own real estate, the owner will also have to pay income tax. In general, the amount of personal income tax in the described situation is calculated in exactly the same way as when selling an apartment or commercial property. But there is an important difference. A house and a plot of land are different objects of property. And purchase and sale transactions for them are formalized by different agreements.

As a result, the tax on the sale of a house with land consists of two separate fees. The first is paid in respect of real estate, the second in respect of land. All issues related to the determination and calculation of tax amounts on the sale of new houses are prescribed in the provisions of Article 220 of the Tax Code of the Russian Federation.

For a house, as a piece of real estate, exactly the same rules apply as for the sale of an apartment or other property. The amount of tax when selling a house is calculated on the basis of the cadastral or market, but not less than 70% of the cadastral.

The land tax is determined based on the cadastral value of the land. If the plot, house or any structures on it have not been included in Rosreestr, you must do this yourself before selling. In this case, the cadastral value must be assessed.

In the case of the sale of a cottage or mansion, such incidents practically do not happen, and the sale of country houses, especially in old garden partnerships, can be complicated by this factor. However, don't be afraid. Just check all the data on the Rosreestr website before the sale, and put the documents in order before concluding the transaction.

How to save money when selling your house and land

Each citizen can reduce the base by which the amount of tax on the sale of a house is determined using the so-called property deduction. The maximum amount for reducing the base for calculating taxes is 1 million rubles.

You can use the maximum deduction option immediately or some part of it. For several sales, it makes sense to divide the deduction into parts. The amounts are added up throughout the year. If the “ceiling” is reached, the tax will be calculated in the standard manner.

The next year the return starts from scratch and the deduction can be applied again.

  • the price of the house according to the cadastre is 5 million rubles;
  • transaction amount – 4 million rubles;
  • tenure – 2 years;
  • the house was built at the expense of the owner on a privatized plot.

Let's calculate the tax on the sale of a house (we remind you - without a plot! Land is considered separately) for the described case:

(4,000,000 – 1,000,000) * 13% = 390 thousand rubles.

If the transaction price was 1 million rubles, then thanks to the use of the deduction, you can completely get rid of paying tax on the sale of a house and land. But it is still necessary to submit the declaration on time (3-NDFL). Otherwise, there is a high probability of fines.

Do I need to pay tax when selling an unfinished house?

Often plans to build a summer house or “family mansion” fail. Some people need money urgently, others have simply changed their plans and priorities. And then the unfinished property enters the real estate market.

There are two options for executing such transactions:

  1. Sale of land without registering a house. A very common solution if construction is less than 70% complete, but it is also acceptable at later stages of work.
  2. Registration of an unfinished house as a finished house. It is practiced if the house is in the final stage of construction.

In the first case, the seller indicates only the land plot in the declaration and pays tax on the sale of the land. Those. unfinished construction “does not exist” for the state. In the second, a tax will also be added when selling a house.

It would seem that the first option is more profitable, even if the house is more than 90% ready. But the market factor should also be taken into account here. When purchasing an unfinished property without registration, entering it into Rosreestr, determining the cadastral value and other bureaucratic issues turn out to be a “headache” for the buyer. Naturally, both demand and selling price will be lower.

On the other hand, if the construction is far from complete, the buyer may make some noticeable changes to the project during the completion of construction. And then registration based on the project will become an unnecessary expense, since the buyer will still have to go through these stages again.

What else is important to know when selling a home

Suburban and dacha plots often have additional outbuildings - sheds, garages, bathhouses, etc. If you are selling the entire plot with all the objects together, do not forget to draw up a separate agreement for each of these objects.

Due to recent changes in legislation, any building and structure, including outbuildings or other auxiliary buildings, are considered the same full-fledged real estate as the house itself. They must also be in the register, where any object is entered after the cadastral value is determined.

Important: each object and land are registered separately. And for each they calculate their own separate tax upon sale.

Taxes when selling an apartment and when you don’t need to pay them

People often wonder why the state requires a tax when selling an apartment. After all, housing is often sold not because they want to get money, but to improve living conditions or when moving.

In fact, most of these cases fall under the options when you do not need to pay taxes:

  • For 5 years or more, the apartment was owned by one person;
  • Privatization was carried out;
  • An apartment is an inheritance from relatives or under a maintenance agreement.

It is believed that the sale of an apartment that has not been lived in for even 5 years usually occurs not for moving, but for the purpose of profit. That’s why the state demands taxes.

The tax amounts for the sale of an apartment, documents, conditions are no different from the general rules described:

  • The amount is equal to 13% of the cost (cadastral or with a coefficient of 0.7 if the price is lower). Examples and calculation formulas are described above, including taking into account optimization.
  • The amount of taxes when selling an apartment can be reduced by indicating related expenses.
  • The seller is obliged to provide all the necessary information for Rosreestr and other government bodies independently within the time limits specified by law (more details in the section “payment terms”).
  • In case of late submission of documents or failure to pay the tax amount when selling an apartment, the seller will be forced to pay a fine.

If the apartment was used for an office or a store, its status when registering a commercial activity was changed from residential to commercial real estate. In this case, taxes on the sale of an apartment are paid according to the rules for the sale of commercial properties for individuals and organizations, respectively.

It is also worth highlighting separately the options, features of taxation and, in general, the possibility of selling apartments for the purchase of which maternity capital was used, taxes when selling an apartment in a building under construction. We will consider these issues in more detail in separate articles. And if you have any questions right now, contact the experts of our portal..

Is it possible to sell an apartment to the state in Russia? Yes it is possible. Real estate is purchased from the population for various reasons: for the implementation of social programs, for one’s own needs (,). How to sell an apartment to the state, and what documents are needed for this? Are there any advantages to such a deal?

What is deprivatization? Pros and cons of selling

  • deprivatization;
  • sale for money.

What is deprivatization and who uses it? Deprivatization is the voluntary transfer by the owner of a privatized apartment. The homeowner is not paid any money for this.

Reasons why people return property:

  1. Housing tax.
  2. Infringement of the rights of one of the owners.
  3. Uninhabitable and is paid as a result.
  4. Inconvenient location.
  5. Refusal of received housing under a will.
  6. Repair costs in case of fire or flooding do not fall on the owner.

After the transfer of ownership rights, the previous owners continue to live in it at will, but there are also disadvantages of such actions:

  1. There is no right to sell or exchange.
  2. It cannot be re-privatized. This right is given once.
  3. Difficult to rent.
  4. The premises will not be used as collateral for lending.

The second option is to sell the apartment to the state. This method has both pros and cons:

  1. The buyer is a reliable partner. You don’t have to worry about the purity and quality of the transaction.
  2. No need to spend money on a lawyer.
  3. You can help implement social programs, for example, selling an apartment to the state for orphans.

The disadvantages, or rather inconveniences, include the requirements that are put forward to the property of the owners. The question “Is it possible to sell an apartment to the state?” arises when it cannot be implemented in another way. In this case, the deal is beneficial to both parties.

Mandatory conditions for sale

To sell real estate, you need to find out about auctions announced on special resources. The premises must meet the following mandatory requirements:

  • be free of encumbrances and collateral;
  • not be on the list of dilapidated housing or for demolition;
  • redevelopment must be legalized;
  • condition suitable for living.

A popular request is a one-room space with an area of ​​18 - 32 square meters. The condition of communications and the appearance of the housing are checked. If there are several owners, then they all must agree to the deal. The property must be in such a condition that the future tenant can move into it immediately.

Selling methods

There are several ways to implement it:

  1. Sell ​​the apartment to the state at cadastral value.
  2. Sell ​​the apartment to the state at market price.

The apartment is sold to the state through an auction, at which requirements for housing are put forward and proposed applications are considered.

How to sell an apartment to the state at cadastral value? Although the state is not obliged to buy real estate from private individuals, in some cases it uses this method. In this case, when forming a budget for such purchases, it is based on the cadastral assessment of the cost of housing.

Where to contact

To sell real estate to the city administration, you need to go there and write an application. If she is interested in the proposed property, then the transaction will take place. Otherwise, you cannot be forced to buy a home.

Another option is to follow the auctions that open when the state administration needs to purchase housing.

What documents need to be prepared

This transaction does not require collecting any special documents. Their list is the same as when selling property to another individual:

  1. Ownership.
  2. Written consent of all owners.
  3. Information about registered persons.
  4. Extract from USRNI.
  5. An extract from the housing office confirming the absence of debts.

In addition, you will need technical documents about the condition of the premises, its size, and any redevelopment carried out.

When selling an apartment purchased before 2016, you need to own it for at least 3 years in order to avoid paying personal income tax. If the purchase is made after this date, ownership must be valid for at least 5 years. So, the tax fee needs to be calculated and paid only if:

  • the residential premises were owned for less than 36 or 60 months. (depending on when it was purchased);
  • income is received from the sale, i.e. there is a positive difference between the sale price and the initial purchase price.

According to cadastral value According to the updated rules, the calculation of the tax fee will be carried out based on the determination of the sizes:

  • cadastral price;
  • negotiated price.

Since 2016, the law requires that cadastral and contract prices be taken into account when calculating the tax fee. The largest of these values ​​is taken as the tax base.

Explanations

Also, those who received an apartment as an inheritance, as a gift (members of the same family), under a rental agreement, or privatized an apartment will wait 3 years (for example: you received an apartment by inheritance, owned the apartment for 3 years, when selling this housing, the income received from the sale will not be subject to taxes). 2. The tax is calculated according to a new scheme starting from the beginning of 2016, the tax is paid from the cadastral value of an apartment, room, cottage, house, land plot, etc..

This innovation defined the concept of the minimum cost of housing (cadastral value), and when calculating the tax, it is multiplied by a regional coefficient. In Saratov the regional coefficient is 0.7. We provide examples with descriptions and tax calculations.
1. You bought a two-room apartment in Saratov, in the Leninsky district for 2 million rubles.

What tax on the sale of an apartment must be paid?

According to the new rules, from January 1, 2016, the period of ownership of property required for tax exemption depends on how the ownership of the property being sold is acquired. The minimum ownership period will be three years for objects received by inheritance, as a gift from family members and close relatives, during privatization or under a lifelong maintenance agreement with dependents.
For other objects it will be five years. If the period of ownership of the object at the time of sale exceeds the minimum period established in the Tax Code of the Russian Federation, no tax will be paid and you will not have to submit a tax return. If the property being sold at the time of sale was owned for less than the minimum ownership period, the seller will be required to declare the income received.

Tax on the sale of an apartment

Important

Many people know that income received from the sale of residential premises is subject to personal income tax. However, not everyone knows who exactly the taxpayer is, how to determine the amount of the tax fee and other important nuances.


Attention

In addition, since 2016, amendments on the calculation and payment of tax on the sale of premises have come into force. For those residential premises that were sold before December 31, 2015, the old rules apply, for those that are later than this date, new rules apply.


What you need to know The tax levy on income from the sale of residential premises is paid by the seller. It must be taken into account that the tax rate depends on the tax status of the citizen.

So, for residents of the Russian Federation, that is, those who permanently (more than 183 days) reside in the territory of the Russian Federation, the rate is 13%. The same applies to those who traveled abroad for a period of no more than 183 days.

How to reduce tax when selling an apartment?

From January 1 of this year, a new procedure for declaring income of individuals from the sale of real estate has been in force. Until January 1, 2016, the procedure for paying personal income tax on the sale of housing and other real estate was affected only by the period of ownership of the property:

  • if it is 3 years or more, the tax was not paid (based on clause 17.1 of Article 217 of the Tax Code of the Russian Federation) and a tax return was not submitted;
  • if the property was owned for less than 3 years before its sale, then the tax is paid on the amount of income from the sale, reduced by the amount of the property deduction or by the amount of expenses associated with the acquisition of the sold property.

The declaration was submitted to the Federal Tax Service regardless of whether the amount of tax due was due.

How to reduce tax when selling an apartment

The tax will be calculated using the following formula: Amount of personal income tax payable = (The cost of the apartment under the contract or its cadastral value - tax deduction (1,000,000) × tax rate (13%). Example I.I. Kuprin sold an apartment in 2016 , purchased in 2015.

The cost specified in the purchase and sale agreement is 5,000,000 (this is what is used when calculating the tax, since the property was acquired before January 1, 2016). Therefore, personal income tax from the sale of an apartment will be equal to: (5,000,000 - 1,000,000) × 13% = 520,000.

In the second case, the apartment was sold and another was purchased in the same year. In this situation, you can reduce the income received from the sale of an apartment by the cost of purchasing a new home.

Tax will be paid on the difference received.

Calculation of tax on the sale of an apartment

Tax based on cadastral value is calculated when selling apartments, rooms and residential buildings. But this rule does not always apply. In many cases, the tax must be calculated based on the sale price of the property. In 2016, the rules for calculating the tax on the sale of real estate changed significantly.


The law introduced the concept of a minimum amount of income that must be taken into account when calculating tax. The main objective of the innovation is to limit the possibility of concluding transactions for the sale of real estate, which are concluded at a deliberately reduced price. You can sell your apartment at any price. But the sales tax must be calculated based on the maximum figure: either its sales price or cadastral value multiplied by 0.7 (reducing factor).

Tax in 2016 on the sale of an apartment, examples, calculations.

Accordingly, the personal income tax payable will be 70% of the sale or cadastral value. The cadastral value is taken as of January 1 of the year in which the property is sold. In this regard, you will not have to pay tax if the property is sold after the minimum period of ownership. If the apartment has been owned for less than 3 years. If the property was purchased before 2016, then the minimum period of ownership in order not to pay personal income tax after the sale is 3 years. This rule is enshrined in clause 17.1 of Art. 217 Tax Code of the Russian Federation. In this case, it does not matter how the apartment was acquired into ownership - purchased, privatized, inherited, etc. The period of ownership is calculated from the moment when the record of the transfer of rights was entered into the unified state register of rights.

Info

If a citizen lives in Russia for less than 183 days a year, he is recognized as a non-resident and must pay an increased tax - 30% on sales income. There are categories of persons who are not required to pay this tax at all:

  • those who received an apartment under a gift agreement;
  • heirs;
  • those who privatized housing;
  • received residential premises under a life-long annuity agreement.

Important! The right to non-payment of personal income tax appears to these persons only if the residential premises have been owned for at least 3 years.


New amendments introduced in 2016 also exempt persons other than those mentioned above from paying tax, but only if they owned the apartment for at least 5 years.

Reducing income tax coefficient when selling an apartment

NKRF This rule applies only in the following cases:

  • the apartment was purchased before January 1, 2016;
  • the apartment was donated by close relatives (grandparents, parents, brothers, sisters, children);
  • the apartment was privatized or inherited;
  • you received the apartment under a lifelong maintenance agreement with dependents, when in exchange for the apartment you support its former owner.

In any other cases, in order not to pay tax on the sale, you must be the owner for more than 5 years. clause 4, art. 217.1 NKRF Art. 4 No. 382-FZ dated November 29, 2014 Since your mother gave you the apartment 6 years ago, you do not pay tax on its sale. If you purchased an apartment before 2016 and have owned it for more than 3 years, do you not need to pay tax when selling? Even if your second cousin gave you an apartment last year, there are still two ways to reduce the tax.
It is indicated in the receipt between the seller and the buyer if they paid in cash, or on the payment slip if the money was transferred to the seller’s bank account. In this case, you will pay tax not on 7 million rubles, but on 2 million: (8,000,000 RUR − 6,000,000 RUR) × 13% = 260,000 RNDFL These deductions apply not only to the sale of “resales”.

You can reduce the tax even if you are selling an apartment in an unfinished new building under an assignment of rights of claim agreement. The tax can be reduced even when selling a recently purchased apartment. You do not need to submit a tax return: you acquired the apartment before 2016 and you have owned it for more than 3 years.

Declaration 3-NDFL is filled out in two cases: if the apartment was purchased before 2016 and owned for less than 3 years, or if the apartment was purchased after 2016 and sold it without waiting 5 years.

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