Property tax 2021 in Moscow. The benefit has been retained. In 2021, movable property acquired after January 1, 2013 is not subject to property tax. Moscow Law of February 28, 2021

Benefit for movable property: before and after 2018

According to the general rules, all movable fixed assets that belong to 3 to 10 depreciation groups are taxed. These are, for example, cars, medical furniture, hairdressing chairs.

Movable fixed assets are not taxed only if a constituent entity of the Russian Federation has adopted a law establishing a corresponding benefit. Regions that decide not to extend the exemption from property tax on movable fixed assets have the right to set a tax rate that does not exceed this maximum.

What is considered movable property? – The Federal Tax Service of Russia recommends that you be guided by the letter of the Ministry of Industry and Trade of Russia dated March 23, 2018 No. OV-17590/12

Since 2021, regions have been operating under one of the following options (Federal Law No. 335-FZ dated November 27, 2017):

exempt movable property from property tax (subject to certain conditions);
a preferential rate is introduced for all movable property (maximum - 1.1%);
introduce a combination of these two rules (as in the example given later in the article).

Regions may be among the “silent ones” - then the general procedure applies for the company: movable fixed assets included in depreciation groups 3 to 10, registered after January 1, 2013, are taxed at a rate of 1.1%. There is one exception - for Crimea and Sevastopol the rate is 1%.

Who is eligible?

At the federal level, legislation has established and is in effect in 2021 the following tax benefits for certain property of organizations conducting certain types of activities:

Type of activity of the organization	Characteristics of property for which benefits apply
Religious	Has a purpose
Criminal-executive	Used in the activities of the institution
Medical	Belongs to prosthetic and orthopedic organizations
Cultural	Listed as cultural heritage
Scientific	Is the property of organizations recognized at the federal level as scientific centers

Associations of persons with disabilities with the participation of at least 80% of disabled people in their composition are also exempt from taxation on property used to carry out statutory activities. Fixed assets of companies of the first and second depreciation groups are not taxed.

Federal benefits provide complete tax exemption. Regarding the time of its provision, there are two options:

temporarily (for 3, 5 or 10 years);
indefinitely.

The full list of preferential categories of companies is enshrined in Article 381 of the Tax Code of the Russian Federation. These, for example, include enterprises with oil and gas facilities for offshore geological exploration, shipbuilding organizations with equipment for shipbuilding and repair, etc.

What to do if the region unexpectedly introduced a benefit for movable property from 2021

If your region adopted a movable property benefit during 2018, then, in fact, it was adopted “retroactively.” If you found out about this in the middle of the year, then there is no need to redo the calculation of the advance payment for property tax for previous reporting periods. It will be possible to take into account the benefit for the tax period when submitting the declaration.

If you decide not to redo the calculations taking into account the benefits, then this will not pose any threat during inspections. The overpayment of the advance payment will be taken into account based on the results of the tax period.

An example of how to correctly calculate an advance payment with a benefit and a rate of 1.1%

Condition: average cost of fixed assets 3 -10 depreciation groups for half a year - 50,000,000 rubles, incl. movable property accepted for accounting after January 1, 2013 - 10,000,000 rubles. According to regional law, preferential treatment applies to property from the date of release of which no more than 3 years have passed. The average cost of such property is RUB 2,000,000. The rest of movable property is taxed at a rate of 1.1%. The general tax rate is 2.2%.

the average value of property taxed at a rate of 1.1% is RUB 8,000,000. (RUB 10,000,000 – RUB 2,000,000);
advance payment at a rate of 1.1% - 22,000 rubles. (RUB 8,000,000 x 1.1% / 4);
the average value of property taxed at a rate of 2.2% is 40,000,000 rubles. (RUB 50,000,000 – RUB 2,000,000 – RUB 8,000,000);
advance payment at a rate of 2.2% - 220,000 rubles. (RUB 40,000,000 x 2.2% /4);
the total payment amount for the six months is RUB 242,000. (RUB 220,000 + RUB 22,000).

Property tax benefit codes: order of reflection in the calculation and declaration

In 2021	From January 1, 2021
All organizations have a benefit for movable fixed assets of 3 - 10 depreciation groups registered after January 1, 2013. They were taxed only if received as a result of the reorganization or liquidation of organizations, as well as from an interdependent person (clause 25 of Article 381 of the Tax Code of the Russian Federation).

In the first part, indicate the benefit code in accordance with Appendix No. 6 to the Procedure for filling out the calculation. For example:

benefit code 2014000 is indicated if the benefit is applied on the basis of an international treaty;
2012000, if the benefit is established at the regional level, with the exception of benefits in the form of a reduction in the tax rate (benefit code 2012400) and in the form of a reduction in the amount of tax (benefit code 2012500).

Only when indicating benefit 2012000, fill out the second part of line 130 (160) - the number, paragraph and subparagraph of the article of the regional law that establishes the benefit. For benefits with codes 2012400 and 2012500, do not fill out line 130 (160).

Fill out according to regional legislation.

in the first part - tax benefit code 2012400;
in the second part - the article, clause and subclause in the law of the subject of the Russian Federation, in accordance with which the benefit was granted.

If your organization is not one of the taxpayers for whom a benefit in the form of a rate reduction has been established, put a dash in this line.

Fill in only if the law of a subject of the Russian Federation has established a tax benefit for a certain category of taxpayers in the form of a reduction in the amount of tax payable to the budget:

in the first part of the indicator, indicate the tax benefit code 2012500;
in the second part - the number, paragraph and subparagraph of the article of the law of the subject of the Russian Federation, in accordance with which the benefit is provided.

Benefit code in Calculation	Benefit code in the declaration	Expert commentary
Line 130 “Tax benefit code”	Line 160 “Tax benefit code”
Line 160 “Tax benefit code (established in the form of a reduction in the tax rate)	Line 200 “Tax benefit code (established in the form of a reduction in the tax rate)
Line 190 “Tax benefit code (in the form of a reduction in the amount of tax payable to the budget)”	Line 240 “Tax benefit code (in the form of a reduction in the amount of tax payable to the budget)”

Where did benefit code 2010257 go from 2021?

Please note that benefit code 2010257 was used for federal benefits in accordance with clause 25 of Art. 381 Tax Code of the Russian Federation. The federal benefit was valid until January 1, 2021.

From 2021, movable property specified in paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, is exempt from property tax only if regional legislation provides for this benefit. Thus, benefit code 2010257 is no longer used (letter of the Federal Tax Service of Russia dated March 14, 2018 No. BS-4-21 / [email protected] ). Instead, for the benefit for movable property registered after January 1, 2013, code 2012000 is used.

Read more: Household characteristics from neighbors - sample for the Ministry of Internal Affairs

Also in connection with the transfer of benefits from the federal to the regions and under clause 21 of Art. 381 of the Tax Code of the Russian Federation the following codes cannot be used in 2021:

2010337 - in relation to newly commissioned facilities with high energy efficiency, in accordance with the List from the Appendix to the Decree of the Government of the Russian Federation of June 17, 2015 No. 600;
2010338 - in relation to newly commissioned facilities with a high energy efficiency class, in accordance with the List from the Appendix to the Decree of the Government of the Russian Federation dated December 31, 2009 No. 1222.

Section 1. Amount of tax to be paid to the budget

Section 1 is completed in relation to the amount of property tax payable to the budget at the location of the organization; the place where the permanent representative office of the foreign organization is registered with the tax authority; location of the real estate.

Section 1 is filled in automatically based on the information reflected in sections 2 and 3.

By line 005

The taxpayer's characteristics are indicated:

“1” - if the organization applied Government resolutions extending the deadlines for payment of advance payments established by regional laws due to COVID-19;
“2” - if the organization applied regional laws that extended the deadlines for paying taxes and advance payments due to COVID-19;
“3” - if the organization did not apply legal acts that, due to COVID-19, extended the deadlines for paying taxes and advance payments.

Each block of lines 007-040 reflects the following data:

line 007 indicates the tax calculation indicator: “1” - if the tax (advance payments) is calculated on real estate objects related to the execution of the agreement on the protection and promotion of investments (SZPK);
“2” - if the tax (advance payments) is calculated for objects not related to the implementation of the SZPK;

on line 010 , the OKTMO code is indicated, according to which the amount of tax reflected in line 030 (automatically transferred from the corresponding lines of sections 2 and 3);

line 020 reflects the BCC, in accordance with which property tax must be paid (automatically transferred from the corresponding lines in sections 2 and 3);

line 021 automatically calculates the calculated amount of tax payable to the budget for the tax period:
line 021 = ∑ page 260 section. 2 + ∑ page 130 sec. 3 according to the corresponding codes OKTMO, KBK and the sign of calculating tax amounts

lines 023-027 indicate the amounts of advance tax payments payable at the end of the reporting periods;

line 030 automatically calculates the amount of tax payable to the budget at the place of submission of the declaration:
line 030 = line 021 – (line 023 + line 025 + line 027) according to the corresponding OKTMO and KBK codes, provided that line 021 – (page 023 + page 025 + page 027) ≥ 0

line 040 automatically calculates the amount of tax calculated for reduction based on the results of the tax period:
line 040 = line 021 – (line 023 + line 025 + line 027) according to the corresponding OKTMO and KBK codes, provided that line 021 – (page 023 + page 025 + page 027) < 0

Attention! If the successor organization submits a declaration for the last tax period and updated declarations for the reorganized organization, this section indicates the OKTMO code of the municipality in whose territory the reorganized organization (real estate) was located.

Recommendations for accountants on filing property tax reports

When reporting for the tax and reporting periods of 2021, you must know not only federal legislation, but also regional legislation. Particular attention is paid to the coding of benefits that are farmed out to the regions.

We remember that in a number of regions the exemption for movable property has a limited validity period. While legislators are debating whether or not to abolish the collection of property taxes on movable property, an accountant needs to be well versed in the current legislation. And in the context of a rapidly changing property taxation mechanism, you also need to know the legislation for previous years in order to give a competent explanation of your actions to tax authorities during a tax audit.

Additionally on the topic: letter of the Federal Tax Service of Russia dated March 14, 2018 No. BS-4-21/4786 “On recommendations on certain issues of filling out tax reporting forms for corporate property tax”

Advanced training and professional retraining for accountants and HR specialists at Kontur.School. Update your knowledge and receive a training document.

Moreover, these benefits are two-level:

They are partially provided for by the Tax Code of the Russian Federation and apply to all subjects (if this type of tax is established in them). Their action is established automatically and does not require confirmation by local authorities.
Local benefits valid only in certain regions. Where they are adopted by regional legislators.

This situation is regulated by the federal authorities:

Article 4 of the property tax law – for individuals.
Article 56 of the Tax Code - for legal entities.
Article 372 of the Tax Code gives the subjects of the federation the right to establish local benefits for property taxes.

What are taxable items? Property becomes an object of taxation only when it is placed on the balance sheet of an enterprise (Article 374). These are the fixed assets of the enterprise.

Organizational property tax - changes from 2021

Moscow region Unlike Moscow, in the Moscow region, regional authorities extended the movable property tax benefit for 2018–2020. The tax rate has also been reduced in 2021 in relation to:

public railway tracks in 2021 – up to 1.3%;
for main pipelines and energy transmission lines – up to 1.9%;
in relation to real estate objects, the tax base for which is determined as the cadastral value of 1.5%.

St. Petersburg The exemption was retained for movable property, from the date of issue of which no more than three years have passed (Law of November 29, 2017 No. 785-129).

The remaining preferential property must be paid tax at a rate of 1.1%. The rate of property tax for organizations, calculated on the basis of cadastral value, in 2021 remained at the level of 2021 and amounted to 1% (p.

Methods for filing a declaration with a claimed benefit

The declaration is submitted to the Federal Tax Service at the place of registration of the organization or location of the property. Personal submission of the document is allowed, by post, through the information center and the government services website. Enterprises with more than 100 employees or newly registered ones submit reports electronically. The taxpayer independently determines the tax base, distributes the cost at various rates, and reflects the data in the declaration.

The most efficient way to submit a declaration is through transmission through an operator or government services website. The disadvantage of the electronic form is the additional costs of paying the operator or obtaining an electronic signature. The least expensive is to submit a declaration with personal participation, which requires considerable time to complete. Mailing is a time-consuming method of submission, but is suitable for those who do not have the software. The organization can choose which of the costs suits it best.

Organizational property tax benefits

Similar clarifications are given in letters of the Federal Tax Service of Russia dated December 20, 2017 No. BS-19-21/327 and the Ministry of Finance of Russia dated December 22, 2017 No. 03-05-04-01/85757. Thus, movable property registered on 01/01/2013 as fixed assets is subject to property tax as follows from 01/01/2018:

Option 1: On the territory of a constituent entity of the Russian Federation, an appropriate law has been adopted, which confirms the tax benefit for property tax in relation to movable property registered on January 1, 2013;

Option 2: On the territory of a constituent entity of the Russian Federation, a corresponding law has been adopted; movable property registered on January 1, 2013 is subject to property tax at the rate determined by the law of the constituent entity of the Russian Federation, and the rate cannot exceed 1.1% in 2018;
Option 3: The relevant law has not been adopted on the territory of the constituent entity of the Russian Federation.

Additional regional benefits in the cities of Moscow and St. Petersburg

The table below shows benefits for Moscow and St. Petersburg.

City	Recipients	Size
Moscow	Scientific, R&D with budget financing of at least 30% of total activities	1/4 of the tax determined for real estate with cadastral value is paid
Premises for medical, educational, scientific activities, located in shopping centers	1/4 of the tax determined for premises with cadastral value is paid
Enterprises registered as budgetary, state-owned, autonomous	Liberation
Government and government bodies	Liberation
Transport organizations, metro, with the exception of minibuses	Release subject to receipt of security from the city treasury
Organizations storing reagents	Release of property used for storage
Organizations with more than 50% disabled people on the payroll and receiving remuneration of at least 25%	Exemption for property used in activities, with the exception of brokerage, intermediary and the sale of excisable goods
Saint Petersburg	Property of foreign enterprises with activities other than through official representative offices	0,7
Non-residential real estate of organizations with an area of over 3 thousand square meters, used for commercial purposes, shopping centers, public catering places	1% when calculating cost based on cadastral valuation
Residential property of enterprises not accounted for as fixed assets	1% when calculating cost based on cadastral valuation

According to the legislation of the city of St. Petersburg, exemption from property taxation is provided for:

Organizations engaged in the production of devices for disabled people.
Institutions of power and management.
Housing cooperatives, residential complexes, homeowners' associations, consolidated property of apartment buildings and companies financed from the budget.
Buildings intended for religious needs.
Gardening partnerships.
Enterprises operating in the fields of science according to the list, the socio-cultural sphere, emergency rescue work and others.

As part of the declaration, documents are submitted confirming the benefit, if the right is not an unconditional norm, arising from the scope of the enterprise’s activities.

Corporate property tax – new for 2018

Benefit code 2012000 After the “/” sign, indicate from left to right the number, clause and subclause of the article of the regional law that establishes the benefit. It does not matter if the structural units of the article are named differently (instead of a subparagraph - a paragraph, instead of a paragraph - a part).

For each structural unit, four familiar places are allocated. Fill in empty spaces with zeros. Example 1. The region has established a benefit. An organization in Moscow uses a benefit for movable property.

The benefit was preserved on the basis of clause 31, part 1, art. 4 regional laws. Line 130 of section 2 must be filled out as follows: 2012000/000400010031.

Example 2. The region did not accept the benefit. In these regions, tax for 2018 must be paid at a rate of 1.1%. In line 170 of section 2 of the calculation, indicate the rate of 1.1, do not fill in lines 130 and 160.

Example 3. The region has set a reduced rate for 2021. In a number of regions, the benefit was not retained, but instead a reduced rate was established.

Benefits for organizations and categories of fixed assets

When calculating tax, benefits provided by federal legislation or constituent entities of the Federation on the basis of acts issued in the region are applied. The purpose of regional incentives is the need to reduce the tax burden of enterprises of important importance for the region.

Benefits are provided in the form of:

Tax exemptions. There are 2 types of exemption: all fixed assets of an enterprise or parts thereof used for certain forms of activity.
Reduction of the rate established for a certain year. For a number of objects, differentiated rates are applied according to the years of use of the property.
Reducing the amount of tax.

The right to the benefit must be declared to the Federal Tax Service. The taxpayer is required to submit a declaration indicating the benefit code entitling him to tax exemption. Enterprises with special regimes do not submit declarations. The amounts accrued in the declaration are based on accounting data with the base determined as the average annual cost.

Association of International Road Carriers

Thus, if in a constituent entity of the Russian Federation the benefit under paragraph 25 of Article 381 of the Code has been extended in 2021, then when declaring the right to this benefit, the organization must indicate a composite indicator in line with code 160 of Section 2 of the Declaration, the first part of which is 2012000 , and the second - the details of a specific law in the format specified in subclause 5 of clause 5.3 of the Procedure. In a similar manner, the line indicator with code 160 of Section 2 of the Declaration is filled in if benefits under paragraphs 21 and (or) 24 of Article 381 of the Code are applied in a constituent entity of the Russian Federation starting from the tax period of 2021 in the manner prescribed by Article 381.1 of the Code. 6. On the procedure for reflecting in section 2 of the Declaration the codes of tax benefits established in the form of lowering tax rates in relation to certain types of property.

Additional opportunities provided to enterprises by regions

Regional laws provide benefits to support certain types of activities and reduce the burden on key enterprises. The benefits mainly include the following preferences:

Enterprises financed by public funds.
Institutions of power and management.
Organizations conducting socially significant activities - medical, educational, sports.
Enterprises containing objects of special significance.

Additional opportunities are provided to organizations that employ the labor of disabled people participating in investment projects.

Code of benefit for movable property in the calculation of property tax for the 1st quarter

If an appropriate law has been adopted on the territory of a constituent entity of the Russian Federation, which confirms the tax benefit for property tax in relation to movable property registered on January 1, 2013, the property is exempt from taxation in accordance with paragraph 25 of Article 381 of the Tax Code of the Russian Federation. For such property, from 01.01.2018, in the property tax declaration, as well as in the calculation of the advance payment for the corporate property tax, a rate of 1.1% and a benefit with code 2010257 “Movable property accepted for registration in the Russian Federation from January 1, 2013” are indicated. as fixed assets, with the exception of the following movable property items registered as a result of: reorganization or liquidation of legal entities; transfer, including acquisition, of property between persons recognized as interdependent in accordance with the provisions of paragraph 2 of Article 105.1 of this Code.”

Read more: Citizens permanently residing in the territory are

Title page

On the title page of the tax return, the organization must fill in all the necessary details.

When filling out the “Adjustment number” in the primary declaration for the tax period, “0” is automatically entered; in the updated declaration for the corresponding tax period, you must indicate the adjustment number (for example, “1”, “2”, etc.).

In the “Tax period” , the tax period code and the year for which the declaration is being submitted are automatically indicated. If the declaration is submitted for the tax period, then the code “34” is indicated - the calendar year; if the declaration is submitted for the last tax period during the reorganization (liquidation) of the organization, the code “50” is entered in the specified field.

When filling out the line “Submitted to the tax authority (code),” you must select from the directory the code of the tax authority to which the tax return is submitted. This code is indicated in the documents on registration with the tax authority (certificate of registration with the tax authority, notice of registration with the tax authority of a legal entity as the largest taxpayer, etc.).

In the “By location (accounting)” , select a code, the list of which is given in the drop-down list. Organizations classified as the largest taxpayers choose code “213”. If the declaration is submitted by Russian organizations that are not the largest taxpayers, then they indicate the code “214”, etc.

When filling out the “Taxpayer” , the name of the organization is reflected, corresponding to the one indicated in the constituent documents.

Attention! The fields “Form of reorganization (liquidation)” and “TIN/KPP of the reorganized organization” are filled in only by those organizations that are reorganized during the tax period.

In the “Form of reorganization (liquidation)” , the reorganization code is indicated in accordance with the directory.

Next, indicate the details “TIN/KPP of the reorganized organization” .

When filling out the “Contact phone number” , the organization’s phone number specified during registration is automatically reflected.

In the section of the title page “I confirm the accuracy and completeness of the information:” the following is indicated:

Manager - if the document is submitted by the taxpayer,
Authorized representative - if the document is presented by a legal or authorized representative of the taxpayer.

In this case, the full name of the head of the organization or an authorized representative is indicated, as well as the name and details of the document confirming his authority.

The date is also automatically indicated on the title page.

Benefits for corporate property tax

Taking into account the above, in case of filling out section 2.1 of the Declaration in relation to fixed assets, the coding of which was carried out with nine-digit codes according to Classifier OK 013-94 (approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 N 359, no longer in force on January 1, 2021 due to the publication order of Rosstandart dated December 12, 2014 N 2018-st), it is recommended to fill out lines with codes 040, taking into account the specified provisions of paragraph 2.4 of the Procedure, without taking into account the separators in the form of dots. In a similar procedure, you should fill out the lines with code 040 in section 2.1 of the tax calculation form for the advance tax payment. 4. Questions about filling out the line with code 050 of section 2.1 of the Declaration in the case of recording several real estate items as one inventory item. According to paragraph. For example, if land transferred for defense needs is used for other purposes or is provided for rent, a tax will be charged on it. All these limitations must be taken into account. Is there an exemption from property tax for individual entrepreneurs and LLCs under special regimes? Yes, it exists. Among those who are exempt from property tax are organizations and individual entrepreneurs with special regimes. In this case, the following conditions must be met: No. Condition IP Organization 1 The tax regime chosen is the simplified tax system, unified agricultural tax, UTII or patent (only for individual entrepreneurs) 2 The property is used within the framework of entrepreneurial activity As the property of the company 3 Special conditions Available documents confirming the use of property in work (lease agreement, agreement with suppliers, payment documents, etc.)

Taxation of real estate in accounting for special regimes

Enterprises, mainly small businesses, can use one of the special systems for accounting - Unified Agricultural Tax, STS, UTII. The property of enterprises is not subject to tax. The exception is real estate of organizations under simplified and imputed regimes, the value of which is determined by the cadastre.

Objects of regional significance include: administrative buildings, shopping complexes that are intended or used for trading, providing services, catering, and locating offices.

The list of objects is established annually by the regional authorities with mandatory publication. Regions independently determine the area of the object to be calculated according to the cadastral value. The remaining property of organizations under special regimes is not subject to taxation.

Tax benefit code 2010257 does not apply

The tax benefit cannot be applied to fixed assets that are not included in the first and second depreciation groups. When calculating the average annual value of property for 2021 -2017. The cost of operating systems included in groups 3-10 is taken into account.

Also, when calculating the average annual value of property, the following are not taken into account:

fixed assets having a residual value and accepted for accounting before January 1, 2013;
non-depreciated fixed assets accepted for accounting by an organization in the period 2013-2014 as a result of the liquidation or reorganization of a legal entity.

What applies to the property of legal entities

Taking into account the latest changes, the property of an enterprise includes only real estate assets credited to the company’s balance sheet at actual cost (clause 1 of Article 374 of the Tax Code of the Russian Federation).
In this case, taxpayers are recognized as organizations that also received property:

in trust management;
temporary possession, use or disposal;
joint activities;
under the concession agreement.

Real estate includes objects and things inseparably connected with the land, structures and buildings that are in operation or in the process of constructing buildings. Space, aircraft, sea vessels, internal communication vessels and other things, the ownership of which requires state registration, are also considered real estate. This also includes residential or non-residential buildings that are intended to accommodate places for vehicles, if the boundaries of these structures are described in the established order of state cadastral registration (Article 130 of the Civil Code of the Russian Federation).

Property tax 2021 in Moscow. Benefit saved!!! In 2021, movable property acquired after January 1, 2013 is not subject to property tax.