Do pensioners pay tax on dacha plots?


It is returned after complete registration of the property. After a citizen receives a pension, in the absence of an application, tax authorities continue to carry out property assessments and they must be paid. A fine will be imposed for late or missing payments. After submitting the application, a recalculation is made for a period the duration of which does not exceed 3 years. The document should be provided to the tax service at the place of registration of the property. An application can be submitted:
  • when visiting a government institution;
  • by postal notification;
  • using the electronic service on the website of the Federal Tax Service of the Russian Federation.

The legislation does not stipulate requirements for document execution.

  • the cadastral value of the property does not exceed 300,000,000 rubles.

For which objects are pensioners exempt from paying property tax? Pensioners do not pay property taxes on several real estate objects if they belong to different types of property. Preferential taxation applies to:

  • privatized room or apartment;
  • private home;
  • garage;
  • dacha;
  • premises used for creativity (art or carpentry workshops, library, museum);
  • non-residential buildings near a private house or on summer cottages intended for farming, if their area does not exceed 50 square meters.

Amount of benefit in 2020 Pensioners who own an apartment, garage, dacha, but in the singular, do not pay property taxes.

Property tax for retirees

Return to Property Tax 2018The tax base of the Russian Federation includes one of the most used types of tax - property taxation. It is considered direct, that is, it is aimed directly at the property that citizens have: apartments, garages, houses, other premises and buildings. Taxpayers are individuals who own these objects.

For this category of citizens there are several privileges that apply when calculating tax:

  1. Local authorities can completely exempt pensioners from paying plot taxes. If the region has adopted relevant legislative acts, the pensioner must confirm his status by providing documents confirming his preferential status.
  2. From 2020, pensioners can take advantage of the opportunity to be exempt from real estate taxes. However, this benefit is only valid for one property. Previously, it applied to all property of a pensioner.

In SNT If the plot is located in SNT or in a dacha cooperative, then it does not need to be entered into Rosreestr. Therefore, you should not wait for notifications from the tax authorities. In this case, all contributions are made not to the tax service, but to the cash desk of dacha communities or cooperatives.

Taxpayers and objects of taxation

Pensioners are not given full tax exemption. The basis for this may be other conditions, for example, the classification of older people as federal beneficiaries. The object of taxation is the cadastral value of the dacha plot.

Important: a different type of tax is charged for a garden house or other construction project - property tax.

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Tax benefits for pensioners in 2018

What should I do? Answer: You have the right to independently choose which property to be exempt from paying tax. You probably did not submit an application indicating the choice of an object from your existing real estate, and the tax service specialists made the choice for you. The application must be submitted before the start of the new tax period - November 1. Question No. 3: For what reason is it prohibited to receive property tax benefits in relation to all real estate owned by a pensioner? Answer: When the law allowed pensioners not to pay property taxes on all real estate they owned, relatives and friends of the elderly person transferred the property to the pensioner, thereby freeing themselves from the need to pay taxes. ? Video tips. It regulates both the calculation procedure and the establishment of deadlines for payment of these taxes. It is also worth noting that the Tax Code of the Russian Federation contains provisions that allow the creation of some regulations at the local level. For example, local authorities can set their own benefits, etc.

This means that each region may have different fees. In addition, there are several by-laws applied by several executive bodies, including:

Dacha tax Every citizen who owns a dacha plot must be aware of the need to pay tax on their property. It is necessary to monitor relevant legislation from time to time as it changes regularly.

What documents are needed to provide benefits?

Benefits must be declared. There is no need to wait for the tax service to calculate and provide the benefit itself. In addition, the right to receive it will have to be proven using documents confirming the right to the benefit.

  • Application for a tax exemption for a dacha building;
  • In the application, indicate the property to which the benefit applies;
  • The application deadline is November 1 of the tax year;
  • The application form is strictly approved by the Federal Tax Service, so you need to download the bank on the website or apply directly for a sample.

The picture shows an application form for a tax benefit:

  • application in the required form;
  • passport of a citizen of the Russian Federation, indicating the registration address;
  • pension book;
  • TIN;
  • SNILS;
  • documents on the ownership of the dacha.

Thus, the dacha tax fee consists of the obligation to pay several types of tax: property, land and income. The Tax Code provides some exceptions to these rules.

Pensioners are given the right not to pay tax on property if they have owned it for more than 3 or 5 years. Other tax benefits for retirees may be available at the local level.

New taxation system for summer cottages - watch the story in the video:

Land plots are associated with the need to pay taxes. The same applies to some types of buildings. Pensioners and other categories of citizens are advised to familiarize themselves with the rules in advance so that the costs are not too high.

Any owner of suburban real estate has obligations related to tax fees. But in recent years this area has undergone a number of changes. It's not always easy to keep track of them. The basics remain the same, only a few nuances need to be clarified.

Tax on dacha real estate in 2020, benefits for pensioners

Persons who have the titles of Heroes of Russia and the Soviet Union. • Awarded Orders of Glory. • Disabled people of groups 1 and 2. • Citizens who have benefits for participating in the elimination of man-made disasters. • Military personnel of any rank and all types of troops during compulsory service. This list was determined by federal law. In turn, the constituent entities of the Russian Federation had the right to publish their own legislative acts, allowing other citizens to receive exemption from payments or receive benefits. In addition, they could change tax rates, but only downwards.

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Pensioners who were granted this benefit as of 12/31/14 did not have to remind the tax authorities again of their rights. If the right to the benefit has not been declared, then you need to remind the tax service about yourself.

  • receiving tax deductions.

The list of categories of persons who may be fully or partially exempt from paying dacha tax may also be subject to change. For individuals Regardless of what kind of real estate an individual acquires, he must fulfill his obligations to pay established taxes. It is worth considering the following nuances:

  1. Payment should be made only after you receive a corresponding notification sent from the tax authority.
  2. The notification itself must be accompanied by a calculation of the specified amount.
  3. Documents regarding the need to pay are received only by those citizens who were able to register their properties with Rosreestr.

For pensioners The dacha tax for pensioners differs from fees for other individuals.

Do pensioners pay land tax?

  • heroes of the USSR;
  • full holders of the Order of Glory;
  • heroes of the Russian Federation;
  • disabled people of 1st, 2nd and 3rd degree;
  • disabled children;
  • veterans, as well as disabled people of the Second World War;
  • veterans and combatants;
  • participants in the liquidation of the accident at the Chernobyl nuclear power plant;
  • participants in nuclear and thermonuclear weapons tests;
  • participants in the liquidation of accidents at nuclear installations;
  • Russian citizens who have become disabled due to radiation sickness;
  • people who took part in tests, exercises and work related to space and nuclear technology, and as a result received disabilities.
  • who are the owners of land plots;
  • indefinitely using land plots;
  • having the right to lifelong inheritable ownership of land (only in the case where the right to the plot was received by them before the entry into force of Russian land legislation).

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What do you need to know?

The dacha is real estate. Therefore, like other similar objects, it is subject to taxation.

In this case, the owner will have to pay two types of contributions at once:

  • land;
  • on the property of individuals.

In the first case, everything is quite simple. In 2020, the land tax is identical to what has been paid since 2006. Its amount is calculated based on the cadastral value of the land on which the plot belonging to the citizen is located.

The tax on property of individuals does not apply to the site, but to residential buildings located on its territory. Initially, its amount was formed from the inventory cost of the building. However, in 2020, amendments were made to the tax code, and now the tax is calculated based on the cadastral value of housing. The latter, by the way, is as close as possible to the market one.

It is worth noting that the new type of calculation is being introduced gradually. Thus, the first steps towards increasing collections began to be taken in the second half of 2016. It is planned to completely switch to calculating taxes based on cadastral value in 2020.

Taxes on a country house in 2020: a detailed guide

They will not be fined, but government authorities are trying to force the owner of the site to build a house using taxation mechanisms. If a house has not been built on an individual housing construction plot within 10 years, then the land tax will have to be paid taking into account the coefficient of 2 - and so on until the house is built and the right to it is officially registered.

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There are no penalties for the fact that the building is not registered, and the only thing the tax service can do is recommend registering the building and paying tax for it. But the owner has every legal right to ignore this recommendation and not pay tax on dacha buildings.

The legislative framework

The main legislative document regulating the taxation of dacha property is the Tax Code of the Russian Federation. It regulates both the calculation procedure and the establishment of deadlines for payment of these taxes.

It is also worth noting that the Tax Code of the Russian Federation contains provisions that allow the creation of some regulations at the local level. For example, local authorities can set their own levels of benefits, etc. This means that each region may have its own fees.

In addition, there are several by-laws applied by several executive bodies, including:

Cottage tax

Every citizen who owns a summer cottage must be aware of the need to pay tax on their property. It is necessary to monitor relevant legislation from time to time as it changes regularly.

The following nuances may be subject to change:

  • tax calculation procedure;
  • obligations to pay taxes, including in the process of purchase and sale;
  • receiving tax deductions.

The list of categories of persons who may be fully or partially exempt from paying dacha tax may also be subject to change.

How to register at a dacha? See here.

For individuals

Regardless of what kind of real estate an individual acquires, he must fulfill his obligations to pay established taxes.

It is worth considering the following nuances:

  1. Payment should be made only after you receive a corresponding notification sent from the tax authority.
  2. The notification itself must be accompanied by a calculation of the specified amount.
  3. Documents regarding the need to pay are received only by those citizens who were able to register their properties with Rosreestr.

For pensioners

The dacha tax for pensioners is different from fees for other individuals.

For this category of citizens there are several privileges that apply when calculating tax:

  1. Local authorities can completely exempt pensioners from paying plot taxes. If the region has adopted relevant legislative acts, the pensioner must confirm his status by providing documents confirming his preferential status.
  2. From 2020, pensioners can take advantage of the opportunity to be exempt from real estate taxes. However, this benefit is only valid for one property. Previously, it applied to all property of a pensioner.

In SNT

If the plot is located in SNT or in a dacha cooperative, then it does not need to be entered into Rosreestr. Therefore, you should not wait for notifications from the tax authorities.

In this case, all contributions are made not to the tax service, but to the cash desk of dacha communities or cooperatives. From there the funds will be redistributed to the necessary authorities.

When buying or selling

If you purchase a summer cottage, there is no need to pay taxes. The exception is cases in which, instead of a paper purchase and sale agreement, a gift agreement is concluded between the owners.

If the parties to the transaction are not relatives, then the donee is obliged to pay personal income tax. The amount of tax directly depends on the value of the donated property.

If a citizen sells a summer cottage plot, then he should take into account several nuances:

  • He is exempt from paying tax if the plot has been in his ownership for more than five years.
  • If the plot was received by inheritance or under a gift agreement, then the specified period is reduced to three years.
  • If the sale of a plot is carried out earlier than the established deadlines, the amount of tax will be calculated based not on the amount of the transaction, but on the cadastral value of the property.

All established deadlines will only apply to property received since the beginning of 2020.

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Tax on the sale of garden plots for pensioners: do you need to pay?

How much tax is paid when selling a summer cottage? The income on which the tax is calculated is taken based on the cost of the dacha specified in the purchase and sale agreement. The amount of income may decrease due to the amount of expenses incurred for the acquisition of land.

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How are dacha taxes calculated and paid?

Important: if the cadastral value of your house seems too high, you can appeal it in court. You will have to order your own assessment and present it in court. If the court takes the plaintiff’s side, then the Federal Tax Service of the Russian Federation will be obliged to calculate the tax payment differently.

You can contact the Pension Fund not directly, but using a multifunctional center that handles all civil documentation. If you want to compensate for the cost of travel tickets, you must contact the authorities in advance and provide proof of your subsequent stay in a sanatorium or other similar institution. The confirmation is usually a voucher or other document of a similar nature, for example, an agreement concluded with an organization for the temporary rental of housing, for example, a house on the lake or a room in a tourist center building.

According to the rules, there are no special requirements for carrier companies; they can be either private or public. However, payment for transport is made only for transportation within Russian borders, including the Crimean peninsula.

Social assistance from the state

  • from the state, in the form of pension payments;
  • insurance state compensation;
  • periodically increasing payment to insurance compensation;
  • funded pension;
  • various official surcharges established by law;
  • financial assistance from a former place of work;
  • medications purchased with funds from the former place of work;
  • money and things received as gifts;
  • paid sanatorium vouchers on behalf of the employing organization;
  • disability payments.

Should I pay property tax for “Other buildings, premises, and structures: 63:01:0640001:539; OKMTMO 36701330″ as a pensioner, if in fact it is 1 parking space in the basement of a residential apartment building?

For example, if a pensioner owns an apartment, a house and a garage, he is fully exempt from paying tax on all this property. And if a pensioner has two apartments and a house, then he has the right to a tax break for the house, as well as only for one of the apartments. You will have to pay tax for the second apartment. This is the benefit provided to pensioners.

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I read and study our laws regarding pensioners on the issue of exemption from paying taxes on real estate and land, and I never cease to be amazed at our officials who write these laws and instructions for them. Do you seriously think that a pensioner has a computer and the Internet at home? he has the ability to pay for it financially. Yes, all my friends have higher education and cannot afford to buy a computer and pay for the Internet from their meager pension. And what can we say about 80-90% of the country’s pensioners who do not know how to use computers at all?! And even more so, they do not know your invented Laws. They believe in the old fashioned way, as it was in the Soviet Union: the authorities will not deceive, they cannot deceive. And you are deceiving the people, outright deceiving them. I mean tax services. You seem to erroneously charge taxes to a pensioner, scare him with fines and penalties, and now you’ve come up with something even better - writing off debt from credit cards! Moreover, the tax that was dishonestly calculated for you and, most importantly, none of the tax authorities bears any responsibility for their mistakes! Or do you think it’s normal that a pensioner, being retired, should run around the tax office, knock on doorsteps and write you certificates using crazy forms that you have developed? There is a law according to which pensioners are provided with tax exemption benefits, and it is very clearly formulated. You have all the documentation on your property both in paper and on electronic media. So why are you chasing us pensioners with these crazy certificates? And why the hell do I, a 66-year-old pensioner, have a personal account?! I want to pay taxes on time and on time, but I cannot obtain this “secret information” from the tax authorities, only my personal presence is required. What kind of “secret”—confidentiality—are we talking about? Even if all the real estate of the President of the country and the entire government is officially published in information publishing houses, open to the entire people. And I wrote this only because I myself personally returned the illegally assessed land tax from the tax services - you wouldn’t wish your enemy half a year of ordeal in offices, and they don’t respond to letters at all! And currently, they illegally charge taxes on residential buildings. And I think with horror how I will return the illegally accrued funds again. And why should we, pensioners, finance the mistakes of tax services, and then run around these tax services and get our own money back? Moreover, receive threatening letters from them if payment is not made on time. You have become disconnected from the life of the people... And grandfather Lenin also said that the land is for the people, and you take taxes from us for the land. Of course, you can take taxes, like the capitalists in the West, but they also have a pension worthy of 2-5 thousand US dollars, and not our beggarly one. I wonder, if you are up there, forced to live on the pension of an ordinary Russian, how will you feel? Try it for fun. Maybe after this experiment you will become human.

  • heroes of the Russian Federation and the former Soviet Union;
  • WWII and combat veterans;
  • contract military personnel and government employees;
  • disabled people of the first and second groups;
  • disabled people from childhood and disabled children;
  • pensioners, etc.
  • one residential building (or part);
  • one apartment, part of an apartment or room;
  • one residential premises used for professional creative activities;
  • one garage or one parking space (even if they are in a non-exempt commercial building);
  • one outbuilding on a dacha plot, SNT, ONT, land plot for private plots or individual housing construction with an area of ​​less than 50 sq. m.

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What tax objects do benefits apply to?

  • building permit;
  • declaration (a multi-page document drawn up in two copies), in which the owner enters information about the premises with its detailed characteristics;
  • technical construction plan (attached to the declaration), which is ordered from cadastral engineers or licensed specialists;
  • ownership rights to a land plot;
  • identification;
  • TIN or SNILS;
  • receipt of payment of state duty.

Updated rules for the emergence and repayment of obligations for relevant taxes have been in effect for all Russian payers since 2020. The amendments affected, first of all, the methodology for determining the amount of real estate taxes. All calculations for property and land fees to the budget for dacha real estate are now based on the cadastral value of objects, and not the inventory value, as it was before. Experts argue that the practice of using cadastral value has contributed to a significant increase in property tax charges to citizens.

Calculation procedure

You can calculate the amount of tax on your dacha yourself. To do this, you should rely on the tax rate. For each subject of the Russian Federation it has its own size, but the state can only set maximum rates. To find out the rates in your area, you should contact your local administration.

In order to understand how much money will be required for payment, you need to perform a simple action. The tax rate must be multiplied with the cadastral value of your plot. The latter can be found in the cadastral passport of the allotment.

The tax on dacha property is currently calculated based on the inventory value. It can be found in the BTI. However, now there is a gradual transition to calculation based on cadastral value. The real estate tax rate is set in cities and regions within the framework of legislation.

Its limits vary depending on the tax base:

  • If its size is less than 300 thousand rubles, then the limit is 0.1%.
  • If the base is from 300 to 500 thousand rubles, then the maximum rate is 0.3%.
  • When the base exceeds 500 thousand rubles, the rate can vary from 0.3% to 2%.

Who has benefits?

The Tax Code identifies several categories of citizens who are completely exempt from paying land tax:

  • disabled people of groups 1 and 2;
  • war veterans and disabled people;
  • disabled since childhood;
  • Heroes of the Russian Federation and the USSR, full holders of the Order of Glory;
  • persons with radiation sickness acquired at nuclear facilities;
  • citizens who have the right to social support as a result of the Chernobyl accident.

In addition, authorities at the regional level can establish tax breaks for pensioners, freeing them completely from the need to pay land tax.

How does the new law on dachas work? Information here.

How to register a dacha as your property? Details in this article.

Do pensioners pay land tax in 2020 - latest news

How is land tax collected for pensioners starting in 2020? The latest news is that the previously existing system of reducing tax by 10,000 rubles for beneficiaries has been cancelled. Now the tax base is being reduced by 600 square meters. This is a non-taxable part, that is, a certain tax deduction is established in the amount of the cadastral value of these 6 acres.

  • heroes of the Russian Federation and the USSR;
  • disabled people (only groups 1 and 2), as well as disabled children and people with disabilities since childhood;
  • veterans, disabled people of the Second World War and other military operations;
  • Chernobyl victims who suffered during the accident at the Mayak production facility and at the Semipalatinsk test site;
  • persons who took part in testing nuclear and thermonuclear weapons as part of special risk units;
  • persons who have become disabled as a result of such tests.

Receiving a deduction

Russian legislation allows citizens to return their dacha tax. But this opportunity only applies to cases of purchasing a summer cottage.

Thus, a tax refund is possible in the following cases:

  • the building located on the site does not have the status of residential premises, but the total cost of the acquired property is estimated at less than 1 million rubles;
  • if the plot is purchased for individual housing construction or there is already a built residential building on it.

In both cases, a tax refund is possible. The main thing during the sale is to correctly fill out the 3-NDFL declaration, as well as pay the required tax.

After the transaction, you can contact the tax office, providing the necessary documents:

  • 2-NDFL certificate for the year in which the 3-NDFL declaration was drawn up;
  • declaration 3-NDFL;
  • documents confirming the existence of expenses when purchasing a plot;
  • papers on the acquisition of real estate ownership;
  • certificate confirming ownership.

All these documents will allow you to receive a tax deduction and save money on the purchase of a summer cottage.

Features of dacha taxation for pensioners from 2020

  • Pensioners, if they receive qualifying monthly old-age benefits. To be sure, you should verify this information with your local representative. Elderly people are often limited in their activities due to poor health or due to a small monthly pension. The state agrees to meet halfway in this regard. You will not have to pay any taxes on the purchased property, which, of course, is good news.
  • Disabled people. This category of citizens is under special attention because they are deprived of the ability to work. They reserve the right to receive benefits. For disabled people, it is enough to present the relevant papers confirming the grounds for receiving benefits. No one has the right to make appropriate claims against these people. In case of purchasing any real estate, they are exempt from paying taxes.
  • Veterans. These also include war veterans and heroes of the USSR. This category of citizens is also exempt from the need to pay the appropriate fee for the right to own real estate. Multiple benefits are provided for veterans on the territory of the Russian Federation.

The dacha tax for pensioners has undergone some changes since 2020. It is necessary to familiarize yourself with them in advance for those who are going to spend money on such a serious purchase. The big question is, should retirees pay tax? This can be answered by studying the relevant points in more detail. A big achievement is that significant discounts are provided for pensioners. That is, persons who have officially reached 55-60 years of age can count on some support from the state. It may not completely meet expectations, but it will definitely please you.

Legal regulation of dacha property

At the beginning of 2020, Federal Law No. 217-FZ “On gardening and horticulture by citizens for their own needs” dated July 29, 2017 comes into force. This legal act establishes many innovations:

  • introduces new rules for the construction and registration of residential buildings on plots;
  • requires legislative registration of a land plot;
  • determines the permitted organizational and legal forms for associations of gardeners and gardeners;
  • talks about the peculiarities of payment for the services of a dacha partnership;
  • regulates the permissibility of buildings on a land plot.

At the stage of discussion of the bill in the State Duma, it was repeatedly stated that it would reflect the features of registration and registration of buildings on dacha plots, but the final version of the Law does not reflect these issues.

Organizational and legal forms of associations of summer residents

According to legislative innovations, from January 1, 2019, only two options for organizing the owners of summer cottages are allowed:

  • Gardening non-profit partnerships (SNT). Owners of plots are allowed to build permanent buildings and various utility structures (baths, garages) on their land with the opportunity to obtain ownership of this property (register).
  • Garden non-profit partnerships (ONT). On such a site, only temporary buildings (sheds, cabins, cabins, etc.) that do not have a foundation can be erected; they do not require registration of ownership.

This requires holding a general meeting (with the choice of a suitable type of association) and amending the charter.

Speaking about the need for organizational transformation, Law No. 217-FZ does not establish clear deadlines for this procedure. Formally, previous associations can continue to operate without re-registration (if legislative innovations do not establish a clear deadline). In this case, any changes to the charter will entail an automatic transformation (for example, a dacha cooperative will be renamed into a gardening non-profit partnership).

How to legalize ownership of a land plot

With the entry into force of Law No. 217-FZ, the requirements for persons with dacha plots are becoming more stringent. Unlike residents of cottage villages, whose property rights are registered initially, summer residents often do not have any documents for a land plot, except for a garden book. This situation is acceptable at the moment, but over time it can become a source of problems.

To legalize their rights as an owner, summer residents will need to obtain a cadastral passport and register ownership of the land plot in Rosreestr. Without such a procedure, such an allotment can only be used formally. Such a dacha will not be possible:

  • sell;
  • buy;
  • bequeath;
  • inherit;
  • give;
  • receive as a gift.

This threatens the summer resident, if not with the alienation of the plot, then with a large fine to restore his rights as an owner, so the owner is directly interested in registering with the cadastral register in order to avoid these problems.

The procedure for legalizing rights to engage in gardening and horticulture

The standard procedure for registering ownership rights to a dacha plot consists of two interconnected stages:

  1. Privatization of a land plot (if it has not been carried out).
  2. Registration of ownership of the building.

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Until December 31, 2020, this can be done by taking advantage of the “dacha amnesty”, when the registration procedure is significantly simplified (including by reducing the required number of documents). Step-by-step instructions for this process look like this:

  1. Collection of necessary documentation. To apply for a “dacha amnesty”, you need a document certifying ownership of the land and a technical plan for the dacha house.
  2. Submitting a package of documents to Rosreestr. This can be done in person when visiting the local cadastral office or multifunctional center. An alternative option is online registration on the State Services portal or sending by mail (in the latter case, documents for registration must be notarized).
  3. Obtain certificates of ownership. If you have all the necessary documents and there are no reasons for refusal, the registration procedure takes 2 weeks (up to a month) from the date of application (for an online application - 7 days).

The reasons for refusal to register property rights may be:

  • Incomplete package of documents provided.
  • The presence of errors in the technical data of the object.
  • There is pending litigation in this area.
  • Lack of a specific category of purpose for the land plot.

How are summer cottages taxed?

Country houses are property objects that are subject to taxation. penalties may be applied to the citizen . Houses built on dacha plots ( a word with several meanings

), must be registered. If they have the necessary documents, pensioners have the full right to receive benefits when paying a fee for this type of property.

Types of taxes when maintaining a plot of land:

  1. payment of land tax subject to registration of the site. Contribution of funds is necessary even if there are no buildings on the land and it is not used by the owner in any way. Size ( this word has several meanings: Degree of development, magnitude, scale of some phenomenon
    ) is calculated on the basis of a cadastral valuation of property;
  2. material tax is paid if a residential building is built on the site. The size is based on the estimated cost of real estate according to the cadastre;
  3. payment of tax when selling a plot (for citizens of the Russian Federation - 13%, and for foreigners - 30%). The calculation is made based on the amount specified in the contract.

The benefit is not affected by whether the land plot has a private house or other buildings in the plan.

Fundamentally! Taxes are calculated based on the cadastral value, which has led to an increase in duties.

Should pensioners pay SOT contributions?

So far, the current legislation has not introduced benefits for membership fees to SNT. In this case, all members of gardening partnerships are required to make payments. Whether older people have to pay SOT contributions is determined by dacha cooperatives , since they are not registered with the tax service. Therefore, in such cases, the amount of the monthly contribution is established by the dacha society, which pays the tax on the common land plot.

Dacha tax for pensioners: changes in the payment procedure, benefits5

If residential buildings are built on the site without registration, then the tax is not paid in the following cases:

  • the total area of ​​the building does not exceed 50 sq.m;
  • The owner did not obtain a permit during the construction of the house.

Under other criteria, the tax rate averages 0.1–0.3%.

Construction standards for a summer cottage

The legislation allows 2 types of buildings:

  1. Individual houses. They require special permission and legal registration. For such buildings, the installation of a basement or cellar is allowed, and they are subject to legally established standards (for example, the height from floor to ceiling must be at least 2.2 m).
  2. Outbuildings. This includes garages, sheds, booths, etc.

Regardless of the purpose of the structures, during dacha construction, fire safety and sanitary requirements must be observed (for example, the minimum distance from outbuildings to the border of the neighboring plot should be at least 1 meter, and the fence should not be higher than one and a half meters in height).

Construction permit

As a general rule, according to Article 51 of the Town Planning Code, official approval for the construction of buildings on a summer cottage is not required. At the same time, the Letter of the Ministry of Economic Development of the Russian Federation dated September 09, 2016 states that in the case of the construction of a residential building, permission must be obtained, regardless of the purpose of the land. It follows that:

  • For the construction of non-permanent buildings (for example, it could be a temporary house on the site, a barn and other outbuildings) no permit is required.
  • During individual housing construction (IHC) on dacha territory, the issue must be resolved with the local administration (new forms of notification come into force on March 1, 2019; before this date, dacha residents have the opportunity to submit documentation in a simplified form). To do this, you need to inform the local government about the upcoming development, preparing a corresponding application and attaching a technical plan of the house. The administration will provide a response within 7 days.

What buildings are subject to registration?

Law No. 217-FZ, which comes into force on January 1, 2020, clearly distinguishes between a garden building and a residential building. The first is intended for seasonal use (during the warm season) and does not require legislative registration, the second is for year-round use and must be registered in accordance with existing requirements.

The Law specifically addresses the licensing of water wells. If the source belongs to an individual and is intended to supply water to a country house, and not to a garden partnership, then it is not required to be legally registered.

Article 23 of Law No. 217-FZ provides for the possibility of transferring a garden house to the residential category (the reverse process is also permissible), so the owner of the plot can do without prior notification of the local government about development on the plot. After completion of construction, the object is transferred to the category of residential buildings and is formalized in the prescribed manner.

The latest amendments to Law No. 218-FZ “On State Registration of Real Estate” dated July 13, 2015, which entered into force on August 4, 2020, clarify the requirements for individual housing construction projects. Such a house should not have more than 3 floors, not be higher than 20 meters and not have separate apartments.

Payment of membership fees in cashless form

From January 1, 2020, in accordance with the requirements of Law No. 217-FZ, payments by members of gardening and vegetable partnerships must be carried out only through a bank with a transfer to the settlement account of SNT/ONT. This can be done:

  • depositing cash into the bank's cash desk;
  • using online transfer from your card;
  • by paying from a personal bank account;
  • through an ATM/terminal with a plastic card or in cash.

The responsibility of the board of SNT/ONT is to conclude an agreement with the bank and provide the members of the partnership with payment details. Collecting money using cash registers or receipts is a violation and carries penalties.

Possibility of registration in a country house

To be able to register the owner of a dacha, it is necessary that the building be classified as an individual housing construction. According to the law, the following requirements are imposed on such a house:

  • Availability of foundation.
  • Carrying out all necessary communications (electricity, gas, water, etc.). For regions with cold climatic conditions, there are special requirements for heating and water supply of residential buildings.
  • Compliance with sanitary standards for thermal insulation of buildings.
  • The general condition of the technical structures of the building (walls, ceilings, etc.) must comply with established standards.
  • The kitchen area must be at least 6 square meters.

Another prerequisite is the location of the object. The house in which you can register must be located in territories with permission for individual housing construction or running a personal subsidiary plot. An alternative option is agricultural land, where dacha construction is authorized.

Transferring a building from a garden house to a residential one provides the opportunity to register in it, but entails an increase in the rate of fiscal deductions on the property. The basis for taxation will be the cadastral value of the property (currently it may exceed the market value), which will further increase costs. For this reason, the economic benefit of registering at a dacha may be less than the subsequent costs of maintaining housing.

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