Tax on the sale of house pensioners
Hello! My relative is a retired age. Wants to sell shares, revenue about 150 thousand rubles (shares since the 90s). Should he pay the tax on this amount, or to pensioners there are some benefits about this?
Answers of Lawyers (1)
No benefits for the sale of shares in part of NDFLs are not provided by the current legislation. The seller can reduce the income received by the following expenses.
- -Sums paid by you when buying these shares;
- - payment services rendered by the depositary;
- - Commissioning deductions to professional participants of the securities market;
- - payment of the registrar services;
- -Nalog for inheritance and or donation paid by the taxpayer upon receipt of shares in the property;
- -Forge expenses directly related to buying and storing shares made for services provided by professional participants in the securities market (Article.214.1 of the Tax Code of the Russian Federation).
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Apartment sale tax - New Law in 2018
When selling real estate, the owner arises a duty to pay income tax. As a new law in 2017, the sale tax is paid in, we will consider in this material.
The state clearly regulates the payment of the tax on the income received, since all citizens paid by citizens go to the state budget and are spent on state and civil societies in the future.
How to reduce tax when selling real estate
The standard NDFL tax rate when selling real estate is 13%.
For example, a citizen sells an apartment for 2.5 million rubles, the amount of the income tax, which he will pay will be equal 2500000 * 0.13 \u003d 325000 rubles.
The amount is significant, therefore, the property owners are looking for methods for reducing taxation, and the state provides for a number of conditions and methods for an effective reduction in the tax amount.
Methods of reducing the tax rate
1. Obtaining property deduction
The maximum amount of tax breaks in 2018 is 1 million rubles, it can be deducted when calculating the tax. However, there is a restriction - a citizen of the Russian Federation can apply only once in the tax period and exclusively on one object of real estate.
A citizen sold two apartments in 2017, one for 1.7 million, another - for 3.5 million.
Ndfl size without property deduction:
Ndfl size that seller paid:
If a citizen had waited for the onset of the new tax period and sold the second apartment in 2018, the amount of tax accrued in the amount of two facilities would be:
When paying a tax on an apartment in equity property, a 1 million benefit is applied either in equal parts for each owner, or in proportion to the existed share.
2. Property possession over the statutory status
Earlier, the tax NDFL citizen was supposed to pay if I sold an apartment that had less than three years. If more, a citizen could not only pay tax, but also not to declare such income in the tax inspectorate.
Now the calculation of the tax, according to the new law, occurs if we are talking about selling an apartment that is less than 5 years in the property.
If the seller owned an apartment and acquired it until 2016, without taxation, he can sell it in 3 years, if after 2016 - it is possible to avoid tax only on that real estate that the owner has more than five years.
According to the current legislation in 2018, the sold apartments are still not taxed, which:
- Were divided or inherited from relatives.
- Switched to the owner under the agreement of life rent and the detention center.
- Switched to the owner after the translation of state ownership - privatization.
3. If the expenses are confirmed
According to the new law, the tax on income from the sale of an apartment in 2018 can be reduced if the owner confirms its expenses and costs for this object:
- Provide payment documents and copies of the contract for the purchase of an apartment.
- Save checks, accounts and receipts based on redevelopment, repair and finishing.
- Will acquire other real estate.
Upon the occurrence of one or more factors, the taxable amount will decrease by the amount of confirmed expenses.
For example, a citizen bought real estate for 2.3 million, and sold in 2018 for 2 million, according to the new law. Tax from the sale of an apartment in 2018 Taxable amount will be with a minus sign (2000000-2300000)=-300000 Therefore, the income tax will not be accrued.
New law led to the possibility of artificial price reduction by the seller. When a percentage of a tax inspectorate will be taken into account the cadastral value of the object multiplied by the current coefficient of 0.7. Therefore, if the owner has undergone the cost significantly, the tax will come to the amount that the tax service takes into account.
How to reduce the amount of tax, you can learn from the video:
How and when on a new law it is necessary to pay tax
After registering the apartment, if this tax case and the apartment was owned by less than five or three years (when purchased until 2016), the citizen fills the tax return on the form of 3-NDFL.
The declaration is filled in personally or online on the site of the tax at the place of residence. The customer refers it personally into the tax authority or fills on the site no later than April 30 following the tax period of the year. Payment for the received tax receipt is committed until July 15.
Real estate tax by pensioners
About benefits or who pay taxes when selling apartments
According to the legislation of the Russian Federation, individuals upon receipt of income are obliged to pay the tax - the tax income of individuals. Apartments selling income tax. This situation concerns all residents of Russia who are in the country of 183 days for 12 months without departure.
An exception. It is not released to pay the taxable profit from the realization of real estate individuals - if they own it less than 3 years, and therefore the possession of this property above the specified period is not paid.
Sales Tax Apartments for Pensioners in 2017 - New Law
Many people of retirement age who do not have a permanent place of work and decide to sell some of the real estate property owned by him on the right of ownership, asked - how the tax on the sale of an apartment for pensioners in 2017 is accrued, the new law provides any benefits for They are or not. This question is important for consideration, because for many pensioners, the accrued pension is the only source of income and, often, for many, paying additional contributions, including taxes, heavy burden.
An essential tax for pensioners is a tax that has to pay from income from the sale of an apartment or other real estate.
Observing the established minimum duration of property of property can be free from paying tax and presenting information about income received in the tax service.
Tax on the sale of an apartment in 2017 on a new law
The most interesting thing is that the Tax Code itself does not provide for such a thing as "sales tax". At the same time, the seller may have a completely reasonable question: why am I crying then? The answer is simple, the profit from the sale of real estate is classified by the Tax Code of the Russian Federation, as an object of taxation, which means that the former owner will have to pay NFFL in the amount of 13% of the revenue revenue.
What tax pay retirees from selling real estate
When selling a property that owned three years and more, the property deduction is not provided, because
revenues in this case are not taxed.
This rule applies to all legal relations arising from January 1, 2009. Everything is different. If the property is owned for less than three years. Then it is necessary to pay NDFL (tax on individuals of individuals), but at the same time the property tax deduction in the amount of 1 million is provided.
Do I need to pay a tax on the sale of the garage in 2017
It is calculated deduction from the amount of the transaction, which is spelled out in the contract.
As stated in Art. 220 Tax Code of the Russian Federation, if the owner has owned this object of real estate less than the 3rd years, then he must pay tax on the sale of this property, take into account its right to deduct.
citizen G. Sold Garage for 752,350 rubles.
He owned them a year and a half. In this case, it can reduce the amount for the calculation of 250 thousand rubles, that is, the entire amount over this will be taxed.
Should pensioners pay personal income tax from income received from the sale of residential premises?
Having considered the question, we came to the following conclusion: the Resident Pensioner RF, which realizes the residential premises in its property for more than three years, should not pay the income tax received from the sale of such property, and submit a tax return to the tax authorities. If the pensioner is not a resident of the Russian Federation or the residential premises is owned for less than three years, then according to p.
Real estate sales tax from 2017 for pensioners
Ndfl needs to be paid from 2.3 million rubles.
in the amount of 299,000 rubles. (2300000 * 13%). It turns out that at the price of selling less than 1 million rubles.
separate NDFL is not required. But such a transaction must be declared. In case of non-submission of the declaration according to the standard form of 3-NDFLs, a fine of 1,000 rubles may be imposed on the period of time for a period of time for the pensioner.
Are citizens of the retirement age NDFL from the sale of an apartment obtained by inheritance?
In 2005, inheritance tax was canceled in the Russian Federation as an apartment that went from the nearest relatives and in the will.
Do you need a pensioner to pay tax on the sale of an inherited apartment?
Good day! Do you need pensioners to pay income tax on the sale of an inherited apartment?
Tax benefits for pensioners for income from the purchase and sale of the apartment, the current legislation does not provide. Regarding the fact that the apartment has passed by inheritance, then in accordance with paragraph 18 of Article 217 of the Tax Code of the Russian Federation, income in kind, inheritance received in the order of inheritance are not taxed. However, this does not mean that the heir should not pay taxes when performing further operations with this apartment. When selling an apartment that has passed by inheritance, the owner is obliged to pay the tax on the income from the sale of real estate. In accordance with Article 224 of the Tax Code of the Russian Federation, the rate of this tax is thirteen percent. The tax on the sale of an apartment will not have to pay, if it is owned by a pensioner for more than three years (paragraph 17.1 Article 217 of the Tax Code of the Russian Federation). The inherited apartment is recognized as belonging to the heir from the moment of opening the inheritance, that is, from the day of the death of the testator, and not from the moment of state registration of ownership.
You should also know about the possibility of using property tax deduction. In accordance with paragraph 2 of Article 220 of the Tax Code of the Russian Federation, the taxpayer has the right to a tax deduction from the sale of an apartment, if it is in its property for less than three years, and its price does not exceed one million rubles. It turns out if you sell an apartment in less than one million rubles, the tax deduction will cover the tax. If the apartment is sold for an amount exceeding one million rubles, then the tax on the sale of real estate is paid with the amount exceeding this million. That is, if the apartment is sold for 1 million 500 thousand, the tax is paid from 500 thousand. To get a property tax deduction, you need to file a declaration in the form of the 3DFL for that year, when income from sale was received, and specify property deduction in it. The declaration must be filed until the end of April of the year following the year of receiving income from the sale of an apartment.
Thus, if you sell an apartment that is in your ownership for more than three years, you do not need to pay tax and file a declaration. If the apartment is sold, which is owned for less than three years, then it is necessary to pay a thirteen-percent tax and use the tax deduction.
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Real estate tax for pensioners. Are retired real estate tax pay?
Today we will consider such a burning topic as a real estate tax for pensioners. And in general, everything related to the tax system for the elderly. This question is extremely important. And he worries most of the population. It is not a secret for anyone that people who have gone to a well-deserved rest have certain privileges in Russia. But are they in relation to real estate, property and property? 
Do you need to pay
In general, if any tax notices come to your address, they really need to pay them. Not always, but often. The fact is that real estate tax for pensioners can be divided into several categories of persons. And very often many payments do not have exceptions in relation to the elderly.
What does it mean? Everything is very simple: when the payment comes, it should be paid. But remember, if you have benefits or exemption from payment, according to the rules established in the region, you will have to declare them into tax authorities. Otherwise, you can pay and not know that you charge illegally. What are real estate taxes? Who may not pay them?
Eternal beneficiaries
Let's start with the fact that very often real estate tax for pensioners takes place unpaid. After all, many older people simply belong in parallel to one of the mandatory categories of beneficiaries, which are generally exempted from the payment of most real estate contributions and property.
Most often it is disabled 1 and 2 groups. Such citizens are fully exempt from making money in the state treasury for real estate. Therefore, this fact must be taken into account. Next, organizations engaged in transportation and transportation of persons with disabilities. Large families are often often exempt from real estate taxes. Veterans and heroes of the Soviet Union are another beneficiaries. In the end, the participants in armed actions relate to this category of persons. 
Play retirees real estate tax? If they relate from one of the above categories, then no. This is 100%. But all other cases will have to consider individually.
Transport tax is a huge question for many. Sometimes many taxpayers are trying to see from him. Please note that this is a regional payment. And therefore, the exact rules for it will be established solely in each subject their own.
But no one forgets about the elderly people. They are freed from tax on transport in all regions only if there is a means of movement with a low-power engine (from 70 to 150 horsepower, see your accurate information in your region). Otherwise you have to pay. 
But not the whole amount. Real estate tax for pensioners allows you to get a discount on transport from 90 to 50%. Most often, older people pay only half of the applications. The benefits applies only to one car. If there are two vehicles in an elderly citizen, you can choose to provide a discount only one. And the second payment is fully paid.
The next question that interests many are pensioners are paying the so-called land tax. In Russia, united rules for all taxpayers are installed. What does it mean?
Everything is simple: pensioners are mandatory and fully pay for the annual contributions for the land, which is in their property. No discounts or features. Although in some regions, retirees may not pay it. This practice is found extremely rare, it can be said, it does not have the place at all. Thus, the payment of real estate tax by pensioners, if it comes to Earth, is performed in full.
The next question that interests many is a property tax. Just called "for real estate" among citizens. Typically used this term relative to apartments, homes and other housing. 
Few is known, but the payment of real estate tax by pensioners is not produced. In general, nowhere, in any subject of the Russian Federation. Only payments still from year to year will come to your address. As long as you do not declare your rights and benefits. So the tax on property pensioners do not pay at all. Therefore, many citizens rewrite their apartments on the elderly - this is a legitimate way to see from paying tax. All by law.
What if a citizen who has gone to a well-deserved rest decided to sell some kind of innovation? Tax on the sale of real estate to pensioners is laid. Moreover, there are no exceptions for them.
What does it mean? Upon receipt of income from the sale (or any other process), you will have to give in the treasury of the state under the law 13% of profit. And it does not matter, the pensioner works or not. The fact remains a fact. So, when it comes to sales taxes, you will have to fully pay all the receipts. No discounts and exceptions. These are the rules. 
Where and how to contact
Real estate tax by pensioners (Moscow and other regions of the country) should be paid, as you can see, almost always. Nevertheless, if you have the right to benefit or complete liberation, as has already been said, you will have to declare it. Otherwise, you will still demand money. And it is not quite good. The appeal is extremely simple - it suffices to bring some documents to the tax authority in your region and wait for the result. Present:
- application for benefit (with several selected only one);
- documents confirming the rights to a discount;
- disability certificates (if any);
- passport of a citizen of the Russian Federation;
- Reduss;
- INN (preferably);
- pensioner's ID;
- documents on ownership (+ TCP for transport);
- military ID (for military personnel participating in hostilities).
If for some reason you paid real estate taxes when you had the opportunity to abandon this payment, there is a refund of funds. True, only in the last 3 years. Access for the operation is necessary in the tax service in your city. Documents that are needed are listed above. But they will have to supplement. Than? Attach the list of more and all the declarations, as well as paid payments. We use bank details of the account, where you need to transfer funds. There is nothing hard in it. The main thing is to contact the tax inspection if your rights have been violated. After some time, you will definitely be returned to the paid funds. This process, as a rule, takes too much time.