Researcher L.E. Basovsky writes that "rent as a type of entrepreneurial activity provides for the transmission by one side (landlord) to the other party (leater) for the fee for temporary possession and use or temporary use of property in the form of non-current assets"
Special attention should be paid to the responsibilities and responsibilities of the parties during the operation of the Tenant facility. In accordance with the current legislation, the right to lease on real estate is subject to state registration, even if the participants did not provide for this in the lease agreement.
Rent as an object of accounting is current and long-term.
Current rental is regulated by the lease agreement concluded by the leaser with the tenant. The term of such a lease cannot be more than one year. The procedure for entering into a lease agreement, its content and property rights of the parties are regulated by ch. 34 of the Civil Code. In the absence of an indication in the Rental Treaty, it is believed that such an agreement is concluded indefinitely. In such a situation, each of the parties on the basis of its interests has the right to refuse the contract at any time under one condition: the initiator of the termination of the contract should inform the other participant no later than one month, and during the lease of real estate - for three months. At the same time, the law or contract may establish a different period for preventing the termination of the lease agreement concluded indefinitely.
For separate species Rental, as well as lease of certain types of property, the law is allowed to establish a maximum (limit) term of the contract. In such a situation, if the lease term in the contract is not specified and none of the parties abandoned its termination before the expiration of the deadline provided for by the law, the execution of the contract is suspended after the expiration date.
The conclusion of the contract for a period exceeding the limit is considered as a conclusion on the deadline.
When the costs are distributed to inseparable improvements of the leased object, three options for reflecting such costs in the current accounting are possible.
The first option provides for compensation of cost-generated costs by landlord by credit rental.
The second option takes into account the reimbursement of the tenant by the landlord of expenses to improve the lease.
The third option recognizes the costs produced as direct losses of the tenant. This is possible in a situation if he carried out such costs without coordination with the owner of this property.
In a situation where the rent is rented by a tenant under the terms of a delay of payment, the above VAT amount is taken to deduct after the actual repayment of the obligations of the tenant in front of the landlord.
LLC "X" has an heated warehouse with an area of \u200b\u200b2500 square meters. The meter that is currently not used. The company can be leased on the following conditions:
- - rent taking into account utility payments 500,000 rubles. in year;
- - maintenance heated warehouse is carried out by a tenant;
- - Property remains on the balance of our company.
The calculation of additional income from rental delivery is presented in Table 3.13.
Table 3.13. Calculation of additional income from rental
As Table 3.13 shows, net income from renting a warehouse room will be 360,000 rubles. in year.
The change in the main economic indicators after the event was presented in Table 3.14.
Table 3.14. Major Economic Indicators after the event
Thus, the data of the table 3.14 indicate that due to the introduction of an activity for renting real estate LLC "X" the profitability of production will increase by 0.027%. Four-capacity after the implementation of the event will be 0,908 rubles. / Rub., Which is less than 0.029 rubles. / Rub., Accordingly, the foundation will increase the same indicators by reaching the level of 1,101 rubles / rub. In turn, sales profitability will increase by 0.031%, reaching 0.037% against 0.006% before the implementation of the event.
As a result of the activities carried out, we calculate the general change in the main indicators of profitability of LLC "X"
Table 3.15 shows the cost calculations before the implementation of the proposed activities and after, and the total amount of savings is calculated.
Table 3.15. Indicators of the work of LLC "X" before and after the introduction of events
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Name of the indicator |
Before introducing events |
After the introduction of events |
Changes +/- |
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Cost, rub. |
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Profit enterprise, rub. |
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Company revenue, rub. |
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|
Net profit, rub. |
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|
Profitability of production,% |
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Fondarity, rub. / Rub. |
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Fondo studios, rub. / Rub. |
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Cost profitability,% |
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|
Profitability Sales,% |
Based on the data presented in Table 3.15 on the change in the profitability indicators of LLC "X" after the implementation of the activities will be a schedule (Figure 3.2).
Fig. 3.2. Profitability indicators of LLC "X" before and after the introduction of events
Thus, the profitability of sales of LLC "X" will increase by 0.219% and reaches a level of 0.225% against 0.006% before the implementation of activities. The profitability of production will also increase after the introduction of activities - by 0.25% and will be 0.263% against 0.013% before the implementation of the event.
Thus, it sees from the data presented that profitability indicators at the expense of the proposed activities will increase significantly and will allow the company to develop and generate income.
How to legally rent a residential premises for rent?
There are two ways to pay for income tax received from rental of residential premises:
- Submit a tax return on the year and pay for income tax individuals (NDFL) at a rate of 13%, no later than April 30, the next year following the year in which the appropriate income was obtained.
- Purify a patent for renting residential premises for rent.
Feed a declaration
1. There are several options for filling the declaration:
in paper using a form of a declaration of the hand filled (provided for free in tax inspections or independently print from the site www.nalog.ru);
in electronic form using a form or program "Declaration 20__" (on the site www.nalog.ru);
visit the Tax Inspectorate at the place of registration and fill in the Declaration along with the inspector of the department of cameral audits on personal income tax.
2. There are several options for filing a declaration:
in in electronic format via the Internet (using the site www.nalog.ru);
personally come to the tax inspection at the place of registration;
to send a representative of the taxpayer (the submission through the representative suggests that a notarized document will be attached to the declaration, confirming the powers of the taxpayer's representative);
submit a declaration by mail direction (in any separation of Russian Post).
Dates of submission and payment
No later than April 30, next year, in which the appropriate income was obtained, the tax declaration (3-NDFL form) was provided to the tax inspectorate at the place of residence.
No later than July 15, the next tax period, the total tax rate, calculated in accordance with the tax declaration submitted, is paid at the taxpayer.
Patient acquisition
1. Register as an individual entrepreneur
(State duty for registration is 800 rubles)
To do this, contact IFTS No. 46 or pass online registration On the site www.nalog.ru.
2. Apply for a patent to any tax inspection
3. Get a patient in the tax inspection within 5 business days after submitting an application
4. Pay patent
Cost and payment time can be found
FREQUENTLY ASKED QUESTIONS
Who should declare revenue from the delivery of real estate for rent?
Answer:Revenues from the rental of real estate for rent should declare citizens who pass property to lease to other individuals. In the event that the lease agreement is concluded between the individual and the organization, and the organization did not hold the tax, the individual should also declare the income received. Another way to pay NDFL with rental housing is the acquisition of a patent for renting residential premises.
How to find out about the duties to pay a tax rental tax?
Answer:In accordance with Art. 224 Code The income received by the owner of residential premises under contracts for hiring residential premises is the object of taxation on NDFL at a rate of 13% in the tax residents of the Russian Federation and at a rate of 30% of individuals - non-residents of the Russian Federation.
The law provides for the responsibility for failure to provide the tax return, for evading tax payments, etc. For example, if the taxpayer is obliged to submit, but did not provide a tax declaration on the income tax on individuals, then it is responsible, provided for in paragraph 1 of Article 119 of the Tax Code Russian Federation, in the form of a fine.
Why do you need to conclude a contract and pay NDFL for rent?
Answer:Citizens passing and shooting apartments should conclude contracts in which the obligations of the parties are clearly spelled out. This will continue to avoid possible conflicts between the owner and tenants, save money, nerves and time.
Registration of the contract is optional if it is concluded for a period of less than a year.
Should the tenant pay NDFL for rent?
Answer:Tenant - no. But the landlords (owners of apartments) - yes. In accordance with the Tax Code, they must pay the income tax of individuals in the amount of 13% of the amount surveyed for renting an apartment.
How to practically submit a declaration?
Answer:In inspections, the reception of declarations is carried out in operating rooms, or in specially designated premises, there are signs where acceptance is carried out. Most operating rooms are equipped electronic system The queue management, computers with reference and legal systems and software products developed by the Federal Tax Service of Russia.
Also in the inspection you can get advice and practical assistance to fill tax declarations.
When submitting a declaration, it is necessary to have a passport and at the request of the taxpayer documents confirming the revenues received from renting property (lease agreement, receiving money, other payment documents).
How to legally rent a residential premises for rent?
Answer:There are two main ways to pay for income tax received from rental residential rental:
1. To submit a tax return on the results of the year and pay for personal income tax (NDFL) at a rate of 13%;
2. Purchase a patent for the delivery of residential premises for rent.
Answer:On the website of the Department of Economic Policy and Development of the city of Moscow, we have made a fairly simple calculator - "How to calculate the cost of a patent". You go to the site, choose the type of activity that is planning to do (for example, take renting an apartment, choose the area in which the apartment is located, its area and the period to which you want to purchase a patent, and the calculator automatically calculates the cost of the patent. You Watch it, appreciate, for what time you are ready to purchase a patent - for a year, maybe a month.
What is a patent?
Answer:It can be purchased for any time during calendar year. For example, if you just start to rent an apartment for rent, and still not sure if you can pass it for a long time, whether your tenant will stay for a month, you can purchase a patent for a month, two, three, try, how comfortable this system is convenient for you. And further acquire it, for example, for a year. In addition, the patent relieves you from pile of papers, from the need to fill a large, quite complex declaration on taxes on income of individuals. All you need to do is just fill out a fairly simple application for the purchase of a patent and get a patent. And that's it. All difficulties with filling out the report go.
What is the tax rate on individuals, in case I (as an individual) get revenues from renting an apartment?
Answer:Tax rates are established by Art. 224 NK RF.
· 13% - for tax residents of the Russian Federation;
· 30% - for non-residents of the Russian Federation.
What are the deadlines for the submission and payment of housing tax?
Answer:To submit a tax return (form 3-NDFL) to the tax inspection at the place of residence on time, no later than April 30 of the year following the year in which the appropriate income was obtained.
The total amount of tax, calculated in accordance with the tax declaration submitted, is paid at the place of accounting of the taxpayer on time not later than July 15, following the expired tax period.
For the failure to submit the tax declaration and non-payment of tax, in addition to coercion to the payment of the tax itself, it is liable in accordance with Articles 119 and 122 of the Tax Code of the Russian Federation (up to 40% of the amount of unpaid tax, which are charged in court).
The tax period received income from renting an apartment. Do I have the right when calculating the income tax reduce income obtained in the form of rental fees, the amount of costs made in the form of payment by the tenant of utility services, if the cost of these services is included in the amount of rent?
Answer:In the event that the lease agreement provides that in the amount of the rental fee included the costs of the tenant in the form of costs for the use of utility services, the landlord is not entitled to take into account the indicated costs in determining the tax base for personal income tax.
What do I need to do if I know that one of my neighbors unofficially removes the apartment (room)?
Answer:Information about this fact You can provide the older in the entrance, the district authorized police according to your site, or directly to the tax authorities. In the authorities can be included in electronic form via the Internet.
" № 10/2017
How are the income received by a state institution from the lease for rent, as well as from tenants to compensation for utility costs?
Budget accounting.
Revenues received by a state institution from the delivery of real estate for rent, as well as from tenants to reimbursement of utility costs, must be sent to the relevant budget of the budget system of the Russian Federation (paragraph 3 of Article 161 of the BC of the Russian Federation, paragraph 4 of Art. 298 of the Russian Federation ).
According to the instructions on the procedure for the application of the budget classification of the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation of 01.07.2013 No. 65n (hereinafter referred to as indications No. 65n), revenues are taken into account as follows:
revenues received from the lease of real estate located in the state (municipal) property refer to Article 120 "Promotions from CUPP;
revenues in the form of reimbursement by the leaseant of the expenditures of the institution for utility payments - to Article 130 "Revenues from the provision of paid services (works)" Kward.
In accordance with the provisions of the Instruction No. 162n, the acquisition and transfer operations and transfer of the income will be praised in budget accounting by the following account correspondence:
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Accrued income: |
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a) from the delivery of property for rent |
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Reflects the receipt of payments in budget income: |
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a) from renting property: |
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b) in the form of compensation of utility services by tenant |
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in the account of the budget revenue administrator |
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in taking into account the institutions, empowered to accrual and accounting payments to the budget * |
* Calculations between the institution and the budget revenue administrator, carrying out separate powers to administering cash revenues to the budget, are issued with the notice (f. 0504805).
According to paragraph 200 of the Instruction No. 157n, analytical accounting for income settlements is carried out in the accounting card and settlement card (f. 0504051) or in the journal of operations of settlements with income receivers in the context of payers income.
A state institution (budget revenue administrator for accrualing and accounting payments to the budget) rents the building. Under the terms of the contract, the rent in the amount of 15,000 rubles. Monthly transferred to the budget's income. The authority to administer cash revenues to the budget is enshrined for a higher authority of the state-owned.
When transferring property to rent it, it should be taken into account on the off-balance account 25 "Property transferred to paid use (lease)" (paragraph 381 of Instructions No. 157n).
Monthly during the term of the lease agreement in budget accounting, the following accounting records will be reflected:
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Amount, rub. |
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|---|---|---|---|
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Accrued income received from rental property |
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Reflected debt to the budget in the amount of income received from the delivery of property for rent |
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Reflected income received from the delivery of property for rent, to the budget |
Tax account.
By virtue of the provisions of PP. 4.1 paragraph 2 of Art. 146 of the Tax Code of the Russian Federation revenues from the delivery of property of a state institution for rent are not taken into account when calculating VAT. A similar position was set forth in the letters of the Ministry of Finance of the Russian Federation of July 11, 2017 No. 03-07-11 / 43774, from 04.02.2016 No. 03-07-14 / 5448, from 01/26/2016 No. 03-07-11 / 2939.
In the compensation of utility expenses, the object of the inclusion of VAT does not arise, since in this case the institution does not implement the services (letters of the Ministry of Finance of the Russian Federation of March 24, 2009 No. 03-03-05 / 47, from 24.03.2007 No. 03-07-15 / 39, the Federal Tax Service of the Russian Federation from 04.02.2010 № Shs-22-3 / [Email Protected], from 04/23/2007 № PC-6-03 / [Email Protected]).
Revenues received by state institutions from renting property, including funds coming from tenants to compensation for utility fees, are not taken into account in the formation of a tax base for income tax on the basis of PP. 33.1 p. 1 Art. 251 NK RF. On this issue, see the Letters of the Federal Tax Service of the Russian Federation of 16.02.2015 No. GD-4-3 / [Email Protected], Ministry of Finance of the Russian Federation of July 25, 2016 No. 03-07-11 / 43314, from 14.08.2015 No. 03-03-05 /
47288, from 18.02.2015 No. 03-03-06 / 4/7571, of April 28, 2015 No. 03-03-05 / 24417, from 12.05.2015 No. 03-03-06 / 4/27177.
Instructions for the application of the plan of budget accounting accounts, utensils. Order of the Ministry of Finance of the Russian Federation of 06.12.2010 No. 162n.
Instructions for applying a single account plan accounting For state authorities (state bodies), local government bodies, state extrabudgetary fund authorities, state academies of sciences, state (municipal) institutions, utensils. Order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n.
The obligations of the parties for renting property are governed by the terms of the lease agreement concluded in accordance with the head of 34 "Rent" of the Civil Code of the Russian Federation.
The conditions for the content of the leased property are governed by Art. 616 of the Civil Code of the Russian Federation. In particular:
1) the landlord must produce at his own expense overhaul transferred to the rental of property, unless otherwise provided by law, other legal acts or lease agreements (paragraph 1 of Art. 616 of the Civil Code of the Russian Federation);
2) The tenant is obliged to maintain the property in good condition, at its own expense, the current repair and carry the costs of the content of the property, unless otherwise established by law or the lease agreement (paragraph 2 of Art. 616 of the Civil Code of the Russian Federation).
Based on the above, by default:
The costs of overhaul rented property bears the landlord;
Expenses for the current repairs and other expenses for the maintenance of the leased property - Tenant.
But the lease agreement may be provided otherwise.
For example, the lease agreement may provide the following conditions:
The responsibility for the overhaul of the leased property is entrusted to the tenant,
The landlord is released from carrying out costs for the maintenance of the leased property.
In this case, all expenses for the maintenance of the leased property (including overhaul) will bear the tenant.
The costs of maintaining the rented property will be carried and, accordingly, reflect the tenant or landlord in the availability of these duties.
Accounting costs for the lessor
In the presence of duties at the Lessor, the costs of maintaining a leased property (including overhaul) in accounting are reflected:
As part of the costs of ordinary activities - if the subject of the landlord is the provision of their assets under the lease agreement for the fee;
As part of some expenses - if the condition is not respected relative to the subject of the activity specified in the previous paragraph. The rules are set forth in paragraph 5 and 11 of the Regulations on accounting "Organization's expenses" of PBU 10/99 (Order of the Ministry of Finance of the Russian Federation No. 33n from 05/06/99) .
In accordance with the accounting accounting plan for financial and economic activities of organizations and instructions for its application, approved by the Order of the Ministry of Finance of the Russian Federation No. 94n of 31.10.00 (hereinafter referred to as an account plan):
Expenditures on ordinary activities are reflected in the balance sheet accounts of section 3 "Production costs" (for example, on account 20 "Basic Production");
Other expenses are reflected in the account 91 "Other income and expenses" (subaccount "Other expenses").
The subject of the landlord can be determined:
As from the types of economic activity specified in the constituent documents,
So based on the economic essence of the operations.
The level of materiality of the received rental income can also be used.
The "entrance" VAT, allocated from the cost of the costs:
Considered in the cost of acquired services in accordance with paragraph 2 of Art. 170 of the Tax Code of the Russian Federation - if the rent is not subject to VAT (for example, if the landlord is on a simplified taxation system);
It is imposed on deduction - if the rent is subject to VAT and other conditions are complied with the adoption of VAT to deduct (Article 171 and 172 of the Tax Code of the Russian Federation).
Tax accounting of expenses for the lessor
Produced in accordance with the terms of the contract The costs of maintaining a leased property The Landlord classifies in tax accounting in accordance with Chapter 25 "Tax for Profit Organizations" of the Tax Code of the Russian Federation. This classification can be represented as a scheme (see the Journal of Accounting News No. 39 of October 25, 2011). Chapter 25 of the Tax Code of the Russian Federation does not disclose the concept of systematic systematic of the provision of property.
At the same time in Art. 120 Tax Code of the Russian Federation when attracting tax liability, there is a concept of systematic in relation to late and misunderstanding on accounting accounts of economic operations. There, systematic is recognized twice and more during the calendar year, untimely and improper reflection. However, this definition is a specific concept that can only be used by the appropriate article, i.e. Art. 120 Tax Code of the Russian Federation (paragraph 3 of Art. 11 of the Tax Code of the Russian Federation).
In our opinion, in terms of classification of expenses, a parallel of this concept can be carried out with the subject of the activities of the Lessor for renting property. In order to define the subject of the activity described above.
That is, if the subject of the landlord is the provision of property, then the leased property - can be concluded - it is provided for use on a systematic basis. In this case, the relevant expenses depending on the accounting policies will be taken into account in direct and (or) indirect costs.
If not, the reverse conclusion will be valid. That is, such expenses will be taken into account in the composition of non-engine expenses.
Also you should turn special attention To the Regulation of the Accounting Policy regarding the education of a reserve for repairs in tax accounting:
1) If the reserve of the upcoming repair costs is formed (paragraph 2 of Art. 324 of the Tax Code), then:
In determining the standards of deductions to the reserve, it is necessary to be guided by the provisions of paragraphs 1 - 3 p. 2 of Art. 324 Tax Code of the Russian Federation;
The deductions to the reserve during the tax period are written off for expenses (direct or indirect - depending on the accounting policy (paragraph 1 of Article 318 of the Tax Code of the Russian Federation)) equal shares on the last number of reporting (tax) period;
Actually produced expenses for the repair of leased property within the formed reserve - are written off at the expense of the reserve;
The amount of exceeding is written off into other expenses (direct or indirect - depending on the accounting policy (clause 1 of Article 318 of the Tax Code of the Russian Federation)) related to the production and implementation;
2) If the reserve is not created, the organization acts when classifying the cost of repair in accordance with the above scheme.
Accounting costs for tenant
If there are relevant duties, the tenant will be classified in accounting depending on the purpose of using rented property. The costs of content will be taken into account by the tenant in accordance with the relevant accounting provisions and account plan.
So, it is possible to bring 4 the most common goals of using the leased property at the tenant:
one . The creation of a non-current asset (the object of fixed assets, intangible asset) is the accounting of expenses of 08 "Investments in non-current assets".
2. Production, work, performance, or provision of services - Accounting accounts 20 "Basic Production" and 25 "Promotional Expenditures".
3. Management of the organization - accounting account 26 "General expenses"
4. Unproductive - account accounting account 91 "Other incomes and expenses" (subaccount "Other expenses"). The purpose of the use of leased property is determined on the basis of the leased property carried out by the tenant.
The "entrance" VAT input "received from the cost of the acquired expenses is taken to deduct if the leased property is used in the surcharges of operations and subject to the other conditions specified in Art. 171 and 172 of the Tax Code of the Russian Federation. Otherwise, it is recorded in the cost of appropriate expenses.
Tax accounting of the tenant
In the presence of relevant duties, the tenant classifies the costs of the maintenance of rented property, depending on the purpose of its use and accounting policies.
So, in accordance with Chapter 25 of the Tax Code of the Russian Federation, you can allocate 4 options for tax accounting of such expenses:
1. The purpose of the use: the creation of amortized property (object of fixed assets, intangible asset).
Position of the Accounting Policy: It does not matter.
The type of consumption for tax purposes: the cost of acquiring the corresponding object of depreciable property included in the initial value (paragraph 1 of Art. 257 of the Tax Code of the Russian Federation).
2. Purpose of use: Production of products, performance or service management, organization management.
Regulation of the Accounting Policy: The corresponding view of the flow is included in the list of direct spending.
Type of consumption for tax purposes: direct expenses related to production and implementation (clause 1 of article 318 of the Tax Code of the Russian Federation).
3. Purpose of use: Production of products, work or provision of services, organization management.
Purpose of use: The appropriate type of consumption is not included in the list of direct spending.
Type of consumption for tax purposes: indirect costs associated with production and implementation (clause 1 of article 318 of the Tax Code of the Russian Federation).
4. The purpose of use: use is not related to activities aimed at receiving income.
The purpose of use: does not matter.
Expenses for tax purposes: expenses not taken into account in profit taxation (clause 1 of article 252, clause 49 of article 270 of the Tax Code). In this accounting policy, the formation of the reserve for the upcoming repairs for repairs may be provided. In this situation:
1) Covern to the expenses of deductions to the reserve will be qualified depending on the purpose of using the leased property in accordance with the above table;
2) The actual repairs produced will be written off:
Within the created reserve - at the expense of the reserve;
In the amount of exceeding the formed reserve - in the cost of the cost corresponding to the purpose of use according to the above table.
The costs associated with production and implementation are taken into account in accordance with paragraph 2 of Art. 318 NK RF:
Indirect costs - in full refer to a decrease in taxable profit;
Direct costs - reduce taxable profits as products, works, services are realized, in the value of which they are taken into account.
At the same time, direct expenses can be fully taken into account in reducing taxable income.
The relationship between the parties to the lease agreement against utilities
The duties of the parties to the maintenance of the leased property are determined by the lease agreement in accordance with the provisions of Art. 616 of the Civil Code of the Russian Federation. These include the costs of paying utility and other services (for example, communication services) associated with rented property.
Unless otherwise provided by law or lease agreement, the costs of paying such services carry the tenant. The lease agreement may be provided otherwise.
That is, it turns out in accordance with the lease agreement costs for utilities and (or) other services bears:
Or tenant;
Or a landlord, if a law or agreement is entrusted with such a duty.
As a rule, to whom such a duty is entrusted, he must exercise necessary for this:
Enter into an agreement with the organization providing communal or other services;
Take the results of such services and pay them.
If the tenant or landlord in accordance with its duties directly interact with this organization, then there is no questions regarding accounting and tax accounting. The cost of acquiring such services is taken into account:
At the lessor - in accordance with the procedure described above in the sections of this article, which are devoted to accounting and tax account expenses for the content of rented property at the lessor;
The tenant - in accordance with the procedure described above in the sections of this article, which are devoted to accounting and tax accounting of expenses for the maintenance of rented property at the tenant.
Also do not arise tax risks for these operations.
However, it is often common in other order of relationships to implement such expenses by the parties to the lease agreement. It is described in the two following sections of this article.
Reimbursement of landlords incurred by the landlord
In practice, the following situation is found. The obligation to carry the costs of utility and other services is entrusted to the tenant, but the latter cannot directly interact with the organization providing such services due to a number of reasons. For example:
1) A separate room is rented in the building, while:
On the energy supply (or other) of the building, the contract is concluded by the Lessor;
To conclude an agreement on energy supply (or other), obstacles are created by the tenant from the energy supply organization (for example, in the form of a mandatory submission of relevant technical data);
2) Property is rented at the initial stage, during which the contract for energy supply (or otherwise) is renewed - termination and termination of relations from an energy supply organization with a landlord and concluding a contract with a tenant.
In such situations, the costs under consideration actually carries the landlord. But at the same time, in addition to the rent, it makes the tenant incredible expenses based on copies of confirmation documents (relevant calculation). Such relationships are usually fixed in the contract.
In this case, the lessors have any tax risks on such relationships:
1) For the purpose of taxation of profits:
Receipts from tenants - the landlord includes incomes taken into account in taxation;
Incurred costs - the landlord includes the costs taken into account in taxation;
2) for VAT purposes:
Receipts from tenants - the landlord includes the tax base on VAT;
. "Input" VAT for purchased services - the landlord presents to deduct.
However, the tenant has tax risks in the situation under consideration:
1) to a lesser extent on income tax - there is a risk of accounting for the purchase of services for income taxation, since in fact the party on the acquisition of electricity (water, etc.) is a landlord that is not licensed to the appropriate type of activity (power supply, water supply, etc.);
2) to a greater degree of VAT - there is a risk of a similar nature (the landlord does not have the right to carry out the relevant type of activity on the basis of a license) upon presentation to the deduction of "entrance" VAT from the cost of reverted services. Often, the landlords do not even exhibit an invoice in accordance with this circumstance.
Although currently there is an opinion outlined by the Presidium of the Russian Federation in Resolution No. 6219/08 of March 10, 2009, which:
The costs produced by the landlord the cost of paying utility payments, which were re-torn to the tenant, are a variable part of the rent;
Taking into account this, the tenant has the full right to deduct the "entrance" VAT with the "variable" cost of the rent.
1) the duty of the landlord (and not tenant) carry the costs of utility and other services related to the rented premises;
2) The procedure for determining the rent consisting of 2 parts:
Permanent part - for using the appropriate property for the corresponding period;
The variable part is defined as the amount of expenses of the Lessor to pay for utility and other expenses associated with rented property.
In this case, the tenant will be neutralized the above tax risks:
1) for the purpose of taxation of profit - when used in the production activities of the leased property - the tenant has the right to take into account the costs of lease (including variable part);
2) For VAT purposes - when using in the surcharges of operations, the tenant has the right to accept the "input" VAT to deduct.
Intermediary Treaty for Reimbursement of Communal Services
There is a practice of imprisonment between the tenant and the landlord of intermediary treaties on compensation for landlords incurred by landlords for utility and other services related to the rented premises.
In the situation under consideration, there are two treaties between the tenant and the landlord:
1) the lease agreement, according to the conditions of which the obligation to carry the costs of utility and other services related to the leased property are assigned to the tenant;
2) Intermediary Agreement (for example, agency agreement), in accordance with which the landlord on behalf and at the expense of a tenant acts as a buyer with an energy supply organization of communal and other services related to rented property.
In accordance with the relationship between the intermediary contract:
1) Landlord:
For accounting purposes - does not take into account the payment of utilities at the expense of the tenant in the cost of expenses (paragraph 3 of PBU 10/99 "Organization's expenditures") and receipts from the tenant at the expense of these services in income (p. 2 PBU 9/99 " Revenues of the Organization ")
(When purchasing utilities, the record of DT76 is recorded (in analytical accounting of settlements with a tenant) - KT60 (in analytical accounting of settlements with a power supply organization) for the amount with VAT)
In order to tax returns, it does not take into account none in income (paragraph 9 of Art. 251 of the Tax Code of the Russian Federation), nor in expenditures (clause 9 of Art. 270 of the Tax Code) payment of utilities and reimbursement of their value;
For VAT purposes, it does not take into account when determining the tax base for VAT, the amount of utility utilities (paragraph 1 of Article 156 of the Tax Code of the Russian Federation) and does not accept the deposit of VAT on paid utilities, since they acquire them in favor of the tenant;
2) Tenant:
For accounting purposes, it takes into account the costs that are reimbursed by the landlord in the manner described in the "Accounting Accounting of the Rentative", depending on the purpose of using the leased property;
In order to tax profit, it takes into account the costs that are reimbursed by the landlord, in the manner described in the "Tax Accounting Tax Accounting" section, depending on the purpose of using leased property and accounting policies;
In order to VAT - the "entrance" VAT from the cost of recoverable expenses is made to deduct, if utility services are associated with taxable VAT operations.
Remuneration for intermediary services:
1) Landlord:
In accounting - includes revenue (DT76 records (in analytical accounting with a tenant) - KT90);
In tax accounting - includes income taken into account in the taxation of profits (excluding VAT);
Accrues VAT to pay to the budget (records of DT90 - KT68 (subaccount VAT));
2) The tenant is similar to the recoverable expenses, reflects in accounting and tax accounting, and also accepts VAT from their value to deduction or takes into account the cost.
With this relationship of the parties, the tenant may have the following problems resulting in tax risks:
1) as a rule, the Lessors do not enforce the intermediary agreement a separate agreement for energy supply (or other) with a power supply organization, and operate under the previous concluded agreement;
2) As part of a concluded agreement with a power supply organization, the landlord, it happens, pays not only the expenses that are reimbursed by the tenant, but also its own (such a situation is possible when leased by the landlord of one premises during the occupation of other premises across one building).
These problems can lead to the recognition of intermediary treaties invalid. As a result, this leads to tax risks - both on income tax and VAT. The second problem is conjugate with crushing the landlord of the integrated invoice in its address:
One part - for presentation to deduction;
The other part is to present the tenant to pay in the form of a separate invoice.
So, the order of the relations between the tenant and the landlord on the payment of utility and other services in the situation under consideration also negatively affects the tenant.
The most ideal on the relationship between the parties is the situation described in the final part of the previous section of this article.
Setting rent
The rent is established in the lease agreement in accordance with paragraph 2 of Art. 614 of the Civil Code. This provision does not impose restrictions on the forms of rent, allowing the combination of the forms specified in this paragraph. Those. The parties to the lease agreement may provide for rented property or individuals component parts Any size of rent or its definition. For example, as specified in the section "Reimbursement of the landlords incurred by the landlord for utilities" of this article, the amount of the permanent part and the variable part (in the amount of consumed utility and other services).
In this case, the rent can be carried periodically or at a time. The rental fee is allowed by non-monetary means.
The rent can be changed by agreement of the parties in the manner prescribed by paragraph 3 of Art. 614 of the Civil Code.
Paragraph 4 of Art. 614 of the Civil Code of the Russian Federation gives the right to the tenant decrease in the size of the rental, if due to the circumstances, for which he does not respond, deteriorated significantly:
Terms of use of property;
State of property.
Leaser Rental Accounting
The rent is reflected at the lessor in accounting in accordance with paragraphsp.5 and 7 PBU 9/99 "Incoming Organizations" and account plan:
As part of income (sales revenues) from ordinary activities - DT62 - CT90 records - if rental for the landlord is the subject of its activities;
As part of other revenues - records of DT62 - KT91 - otherwise.
Regarding the procedure for determining the object of activity, in the section "Accounting costs for the Lessor" of this article.
If the rent is subject to VAT, then the accounting records reflect records for the accrual of this tax (DT90 - KT68).
In tax accounting income in the form of a rent without accounting for VAT qualifies in accordance with paragraph 4 of Art. 250 NK RF:
As part of income from sales;
As part of non-revenue income - if they are not attributed to the first category.
At the same time, the Tax Code of the Russian Federation does not answer the question of which the principle of revenues from lease to the relevant category.
In our opinion, when classifying rental income, it is necessary to navigate the systematic of leasing property described above with respect to the qualifications of the cost of the rented property. Rent takes into account:
In the presence of systematics - in income from sales;
In its absence - in non-deactive income.
In such a situation, both rental income and the costs of the maintenance of leased property (including depreciation) will be grouped equally:
Either in income from sales and expenses related to production and implementation;
Either in non-dealer income and expenses.
Principles of classification of rental income from tax accounting are consolidated in accounting policies.
Rental accounting for tenant
The lease at the tenant is taken into account in expenses depending on the purpose of using leased property and accounting policies.
The classification and procedure for reflection of rental costs are fully similar to the classification of expenses for the maintenance of the leased property described above:
In the "Accounting Accounting of the Rentator's expenditures" of this article - in accounting;
In the "Tax Accounting of the Rentator's expenditures" of this article - in tax accounting.
The procedure for accounting for the "entrance" VAT from the cost of the rent coincides with the procedure described in the "Accounting Accounting of the Tenant's expenditures" of this article on the cost of maintaining rented property.
Revenues of the budget institution from renting propertyaccount for income tax
The Ministry of Finance of Russia in a letter dated 25.05.2012 No. 03-03-06 / 4/50 explained whether the income received from renting property to the university this year is taxed by the income tax. The department, in particular, reminds that ch. 25 "Income tax" of the Tax Code of the Russian Federation does not contain provisions that establish the features of payment of tax on the profit of budgetary institutions from income received from leasing property located in the state (municipal) property and transmitted to the operational management.
Therefore, payment of income tax by budget institutions is carried out in the manner prescribed by Art. 287 NK RF.
The budget institutions are entrusted with the obligation to conduct separate accounting of income (expenses) obtained (produced) within the framework of targeted financing. In the absence of such accounting from the taxpayer who received the means of targeted financing, these funds are considered to be taxed from the date of their receipt.
Example. The municipal budgetary general education institution (secondary school) from 01/01/2012 leased premises, for which he receives a rent with VAT and reimbursement of utility services, as well as reimbursement for land tax and property tax.
Currently, income from renting property of the municipal budgetary institution can be enrolled on the personal account of this institution and come to its independent order.
Authorized bodies indicate that operations for the provision of utility services within the framework of contracts, according to which the cost of rental services, these expenses are not included, are not operations on the sale of goods (works, services) and, as a result, the object of taxation of VAT (the emails of the Ministry of Finance of Russia from 14.05.2008 No. 03-03-06 / 2/51; 12/31/2008 No. 03-07-11 / 392; 17.09.2009 No. 03-07-11 / 232, FTS of Russia of 04.02.2010 N Shs-22- 3 / [Email Protected]).
This position is based on the fact that the organization receiving utilities on the basis of contracts with supplying organizations itself does not supply the organization and, accordingly, cannot implement utilities.
The amount of compensation of a part of the property and land tax tax received from tenants to avoid subsequent disagreements with tax authorities, we recommend to include in the VAT tax base (the letter of the Ministry of Finance of Russia dated November 25, 2008 No. 03-07-11 / 366).
Cash received by institutions from third-party organizations as payment for utility, operational and other similar services is recognized as their income and are taken into account in the composition of non-revenue income in accordance with Art. 250 Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated March 24, 2009 No. 03-03-05 / 47, the management of the Federal Tax Service of Russia in the Moscow region of November 29, 2004 No. 03-42 / 22557, from 03.02.2005 No. 21-27 / 28632).
The sums of compensation by tenants of part of taxes (on property, land) paid by the landlords can be considered as income from sales (clause 2 of Art. 249 of the Tax Code, a letter of management of the Federal Tax Service of Russia in the Moscow region from 03.02.2005 No. 21-27 / 28632 ).
The other legal position of the institution is likely to have to defend in the judiciary (see, for example, the resolutions of the FAS of the North Caucasus District of 11.02.2008 N F08-8206 / 07-3204A, the FAS of the East Siberian District of 21.03.2007 N A74-3165 / 06-F02-1481 / 07).
In taking into account the budgetary institution, according to the instructions on the application of an accounting account plan for budgetary institutions, approved by the Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n, the following correspondence applies:
1. Debit sch. 2 205 21 560 Credit account. 2 401 10 120
rental fees are accrued on the basis of the contract, account (invoice).
2. Debit sch. 2 401 10 120 Credit account. 2 303 04 730
accrued VAT with rental amounts.
3. Debit sch. 2 201 11 510 Credit account. 2 205 21 660
an increase in the off-balance account 17 (by the Cosu code 120);
received rent.
4. Debit sch. 2 302 23 730 (Analytical accounting account "Calculations with tenant") Credit account. 2 302 23 730 (Analytical accounting account "Calculations with a supply organization")
the tenant was charged to reimburse the expenditures of the institution in terms of communal services consumed.
5. Debit sch. 2 302 23 830 (Analytical accounting account "Calculations with supplying organization") Credit account. 2 201 11 610
an increase in the off-balance account 18 (by the Cosway code 223);
institution paid utility services.
6. Debit sch. 2 201 11 510 Credit account. 2 302 23 730 (Analytical accounting account "Calculations with tenant")
reduction on the off-balance account 18 (by the Cosu code 223);
from the tenant received cash At the expense of payment consumed by communal services.
7. Debit sch. 2 401 20 290 Credit account. 2 303 12 730 (2 303 13 730)
the institution accrued tax on property (land tax), the amount of which is subject to compensation in accordance with the lease agreement (an additional agreement to it).
8. Debit sch. 2 303 12 830 (2 303 13 830) Credit account. 2 201 11 610
an increase in the off-balance account 18 (in the CUP code 290);
the establishment paid property tax (land tax).
9. Debit sch. 2 205 81 560 Credit MC. 2 401 10 180
accrued income - compensation of expenses on the payment of property tax (land tax).
10. Debit sch. 2 401 10 180 Credit account. 2 303 04 730
vAT is accrued in relation to the amount of compensation.
11. Debit sch. 2 201 11 510 Credit account. 2 205 81 660
an increase in the off-balance account 17 (according to the CUP code 180);
the compensation amount came from the tenant.
12. Debit sch. 2 303 04 830 Credit MC. 2 201 11 610
the institution paid VAT.
13. Debit sch. 2 401 10 120 (2 401 10 180) Credit account. 2 303 03 730
accrued income tax in terms of rent (in terms of other income derived from tenants).
14. Debit sch. 2 303 03 830 Credit account. 2 201 11 610
a decrease in the off-balance account 17 (in terms of the KuSU 120 - in terms of rent; on the Kward code 180 - in terms of other income derived from tenants);
the institution paid a profit tax.
Receipt of funds from rental propertymunicipal budgetary institution
Revenues from the rental of property of the municipal budgetary institution should come to an independent order of this institution and can be credited to its personal account.
According to paragraph 4 of Art. 9.2 of the Federal Law of 12.01.1996 N 7-FZ "On Non-Profit Organizations" The Budgetary Institution has the right to carry out other types of activities that are not the main types of activities, only inside, since it serves to achieve the goals for which it was created, and the corresponding objectives, Conditions that such activities are indicated in its constituent documents (clause 3 of Article 298 of the Civil Code). Revenues received in the form of rental or other fees for transfer to the compensation of municipal property enshrined behind the municipal budget institutionThis does not belong to the income of the local budget (paragraph 3 of Art. 41, Art. 42 of the RF BC) and, therefore, are not subject to crediting to the budget. Revenues from the income-generating activities and the property acquired at the expense of these revenues come to an independent order of the budget institution (paragraph 3 of Art. 298 of the Civil Code of the Russian Federation).
Thus, revenues from leasing property of the municipal budgetary institution can be credited to the personal account of this institution and come to its independent order. At the same time, the income received the institution can use for any purpose if they comply with the goals for which the institution was created, as part of the requirements approved in the prescribed manner of financial and economic activities.
In the event of a lease from the consent of the founder of real estate and especially valuable movable property, enshrined at the budget institution, the founder or acquired by the budget institution at the expense of the funds allocated to him for the acquisition of such property, the financial support of such property is not carried out by the founder (paragraph 6 of Art . 9.2 Law N 7-FZ).
For example, in the case of submission to the budget institution of the building (separate premises in the building), the amount of the subsidy may be reduced by the founder for the cost of the cost of the real estate content in proportion to the area being leased.
