Property tax for organizations under the simplified tax system in 2020 – 2020
Property tax is a regional tax.
All the nuances concerning it are given in Chapter. 30 Tax Code (TC). Each of the constituent entities of Russia develops its own laws on it in relation to the region, guided by the Tax Code. In them, regional legislators specify the scope of benefits, the tax rate, the procedure and terms of payment. The Tax Code stipulates only maximum tax rates. You can find out the tax rate and benefits in your region using the Federal Tax Service service here.
The property tax of the simplified tax system for 2019–2020 is charged on a number of real estate objects that have a cadastral value (clause 1 of article 378.2 of the Tax Code of the Russian Federation). For “simplified” legal entities, payment of tax on such objects becomes mandatory (Clause 2 of Article 346.11 of the Tax Code of the Russian Federation). If the value of an object is not established in the list of Roskadastre, there is no need to calculate property tax under the simplified tax system based on the average annual cost.
As for individual entrepreneurs using the simplified tax system, this tax is relevant to it if what is listed in paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation, property is used for business activities. If it is included in the list of objects for taxation at cadastral value, then property tax for individuals will be taken from its value (clause 3 of Article 346.11 of the Tax Code of the Russian Federation). In this case, the Federal Tax Service will independently calculate the amount of tax for the entrepreneur.
Read more about all the innovations in 2020 in the section “Tax changes 2020” .
If you have access to ConsultantPlus, check whether you paid property tax correctly under the simplified tax system. If you do not have access to the system, get a trial demo access for free.
When you don't have to pay
The question “To pay or not” in relation to taxes is decisive for many entrepreneurs.
An enterprise may not pay property tax under the simplified tax system. This can happen if the company or individual entrepreneur does not have buildings that belong to those listed in the list specified in the previous section.
But there are exceptions here too. Do exempt categories need to pay tax? For example, companies that have real estate on their balance sheet, the tax base for which is determined as its cadastral value, are exempt from the simplified tax.
But from January 1, 2020, such companies are required to pay standard property tax. However, this aspect can be disputed due to an inaccuracy in the first paragraph 378.2 of Article of the Tax Code of the Russian Federation, due to which residential premises registered as fixed assets may not be subject to tax.
Who must pay tax in 2020 - 2020
Under what conditions must an organization or individual entrepreneur pay property tax using the simplified tax system? They are:
- in a constituent entity of the Russian Federation, the results of the cadastral valuation of real estate listed in paragraph 1 of Art. 378.2 Tax Code of the Russian Federation;
- the subject has adopted a law on property tax, establishing the specifics of determining the tax base for it.
Thus, “simplified” residents are required to pay property tax subject to the following conditions:
- They have buildings in which the premises are used to accommodate offices, trade in various goods and provide services. See also “Simplified residents need to pay property tax on premises in the building, even if the building itself is not mentioned in the cadastral list .
- The regional authorities approved the cadastral valuation of the property listed in paragraph 1 of Art. 378.2 Tax Code of the Russian Federation.
- Legislators in the region where this property is located have adopted a law establishing the rules for calculating and paying taxes on real estate assessed at cadastral value.
- At the beginning of the year, the cadastral value of the objects was determined.
How to find out the cadastral value of a property, read here .
The company's real estate must be reflected in accounts 01 or 03. You can find out whether your property is included in the cadastral list by requesting this list from the tax office. You can also clarify real estate data in the region's Rosreestr by sending there a request for an extract from the cadastre about the value of the building.
In a number of regions, lists of cadastral real estate were approved back in 2013. The same lists are valid in 2019–2020 and will be applied in subsequent periods with the necessary additions to them. If a property is on this list, it will remain there forever.
If 20% of the building is used for offices or for commercial purposes, then it is considered an administrative and business center, recognized as an object of taxation (clause 3 of Article 378.2 of the Tax Code of the Russian Federation).
Taxpayers obligated to pay tax on a building included in the cadastral list are allowed to challenge the fact that this object is included in the list in court if they consider that the premises were included there erroneously (Clause 15 of Article 378.2 of the Tax Code of the Russian Federation).
Conditions for taxation
For accrual, the following conditions must be met:
- in the region where the property is located, the cadastral value was calculated and approved;
— the law on payments at cadastral value by the subject was put into effect;
— the regional authorities have compiled and published a list of objects on the Internet.
The conditions for the property are specified separately; It is enough to have 1 of the following requirements:
— one of the types of purpose of a land plot involves the placement of buildings for business, administrative or commercial purposes;
- buildings are intended for the specified purposes or are actually used for offices, trade, catering, and the provision of personal services.
In addition, at least 20% of the space in the facilities must be used for its intended purpose.
Conditions for paying property tax and a simplified taxation system
So, subject to the above conditions, the payer of the simplified tax system becomes a payer of property tax. Organizations are required not only to pay tax, but also to submit a tax return on it. For individual entrepreneurs, the tax will be calculated by the Federal Tax Service, sending the results of its calculation in the form of a notification to the individual to pay the tax.
The forms for calculating advance payments and tax returns are contained in the Federal Tax Service order dated March 31, 2017 No. ММВ-7-21/ [email protected]
declaration and advance payment can be found here .
Information on the tax calculated from the cadastral value is entered in section 3. If the company has several taxable objects, a separate page is filled out for each of them. If there are tax benefits, they are reflected here. In addition, the title page and section 1 are filled out in the calculation.
The payment deadlines for legal entities, the need for them to pay advance payments and submit settlements for them are determined by the law of the region. The Tax Code of the Russian Federation (Article 386 of the Tax Code of the Russian Federation) establishes the following deadlines for submitting reports:
- for calculations of advance payments - the 30th day of the month following the reporting quarter;
- tax return – March 30 of the year following the reporting year.
For individual entrepreneurs paying property taxes according to the rules established for individuals, the deadline is specified in the Tax Code of the Russian Federation. For payments for 2020, this corresponds to 12/01/2020.
For more information about the property tax for individuals, read the article “How is the property tax for individuals calculated?” .
Tax for companies using the simplified tax system
The property tax of organizations is regional. A tax period is defined for it - a year, as well as a reporting period - a quarter. That is, in the general case, an organization must pay an advance payment of real estate tax three times during the year, and after its completion, make an additional tax payment. At the same time, the law allows regions not to set a reporting period.
Specific deadlines for tax payment are determined by the laws of the constituent entities of the Russian Federation. As a rule, this is given a month after the end of the reporting period.
Tax rates are also determined at the regional level, but they must fit within the maximums prescribed in the Tax Code. For payers of the simplified tax system in 2020 (since they pay corporate property tax on real estate assessed at cadastral value), the maximum rate is 2%. At the same time, there are a number of objects that are taxed at a zero rate.
The authorities of the constituent entities of the Russian Federation may introduce differentiated rates in relation to different real estate objects or for certain payers. For example, in the Kostroma region in 2020, a rate of 1.5% applies to simplified tax payers if the area of a shopping center, office center or other taxable non-residential premises does not exceed 1,500 square meters.
Certain payers have benefits for real estate taxes - they are prescribed in Article 381 of the Tax Code of the Russian Federation. For example, these are manufacturers of pharmaceutical products, prosthetic and orthopedic enterprises, bar associations, research centers, Skolkovo participants. Benefits can also be introduced at the level of constituent entities of the Russian Federation.
Paying property tax in 2020 for legal entities using the simplified tax system involves filing a declaration. This must be done once a year, the deadline is March 30 of the next year. Previously, it was necessary to submit reports for advance payments, but this provision has now been abolished.
Property tax rates and calculation
The maximum value of the tax rate (2%) is established by the Tax Code of the Russian Federation (clause 1.1 of Article 380, subclause 2 of clause 2 of Article 406 of the Tax Code of the Russian Federation). Regions can differentiate it by linking it to the category of the payer and the type of property he uses.
Firms using the simplified tax system must pay property tax advances quarterly if this payment procedure is chosen in the regional law. In this case, you need to pay advance payments and submit advance tax calculations.
The amount of the advance payment is determined as the product of the cadastral value of the property and the tax rate, divided by 4 (clause 4 of Article 382 of the Tax Code of the Russian Federation). This sets the tax amount for the quarter.
If the organization’s real estate is an integral part of the building, then you first need to clarify what percentage of the area occupied by the company is in relation to the entire taxable area. Then the result obtained should be multiplied by a reducing factor proportional to the occupied area.
For objects owned for less than a full year (quarter), a coefficient is applied in tax calculations that takes into account the number of full months of ownership in the calculation period. From 2020, a month in which the object appeared to the taxpayer no later than the 15th or disappeared after the 15th (clause 5 of Article 382 of the Tax Code of the Russian Federation) is accepted as a full month.
Our article “Step-by-step instructions for calculating property tax from cadastral value” will help you correctly calculate property tax .
Find out how a special regime person can fill out a property tax return in the Ready-made solution from ConsultantPlus. Learn the material by getting trial access to the system for free.
The procedure for calculating tax based on cadastral value
If your company pays tax on the cadastral value, the calculation algorithm is as follows:
1. Request the cadastral value of the building at the beginning of the tax period from the regional office of Rosreestr.
If the cadastral value of the premises is not determined, but the cadastral value of the building in which it is located is known, then the tax base is determined as the share of the cadastral value of the building corresponding to the share of the area of the premises in the building.
2. The amount of tax for the year is equal to the cadastral value of the building, multiplied by the tax rate and the coefficient K.
K = number of months of the reporting period during which the company owned the property (including months of receipt and disposal) / number of months in the reporting period.
If the building has several owners, multiply the cadastral value by your share, and then by the tax rate and coefficient K.
3. If the law of a constituent entity of the Russian Federation provides for quarterly advance payments within the tax period, then the advance payment is equal to ¼ of the tax amount calculated above.
Results
Every year, before January 1, regional authorities approve the cadastral value of real estate, information about which is included in special lists. If the assets of the “simplified” person are present in this list, then he becomes a payer of property tax. At the same time, companies are required to submit quarterly calculations for advance payments, and at the end of the year, the declaration itself. For individual entrepreneurs using the simplified tax system, the calculation is carried out by the tax office and sends a corresponding notification to the place of residence.
Whether it is possible to write off the tax paid as expenses under the simplified tax system, find out here .
Read about the calculation of property from the cadastral value by the UTII payer here .
Sources: Tax Code of the Russian Federation
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What objects are subject to property tax?
The main list of property for which you will have to pay property tax under the simplified tax system was given above, but there are some peculiarities here. In particular, in order to classify real estate as a business center, it is necessary that the object meet a number of requirements:
- It must be located on a land plot of the corresponding intended purpose;
- The building was originally built as a facility for trade and the placement of various household or social services of an office or commercial type;
- In total, at least 20% of the total area of the building must be occupied by office premises - this fact is indicated in the cadastral passport of the building and other accompanying technical documentation.
In the legislation, shopping centers are understood as non-residential buildings that are located separately from other buildings and are located on appropriate land plots. In them, according to the documentation, 20% of the space should be allocated for retail space, and this can be confirmed in fact.
There are cases when an object has a cadastral value, fixed accordingly, but there is no assessment of the corresponding premises in which the so-called simplifier carries out his business activities. In this case, a share of the total cadastral value of the property is taken as the tax base, and it is calculated relative to the total area and area of the occupied premises.
