Home Wheels Revenues from leasing property. Taxation of revenues from the delivery of property for rent. Accounting costs for tenant

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Revenues from leasing property. Taxation of revenues from the delivery of property for rent. Accounting costs for tenant

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The issue of taxation of the income of an individual who leases the living real estate can be viewed as part of a more significant issue, namely, the issue of delimitation of entrepreneurial and non-business activities. Since the delivery of real estate (for example, apartments) can bring significant income for rent, the recognition of such activities entrepreneurial can lead not only to administrative, but also to criminal liability, if it is connected "with the extraction of income in large amounts", which is recognized as the amount exceeding 250,000 rubles. (Note to Art. 169 of the Criminal Code of the Russian Federation). So, if you rent a three-room apartment in Moscow, for example, for 45 000 rubles. per month, the criminal law limit will be exceeded in less than 6 months.

And this is only responsibility for illegal entrepreneurship, and there are still risks associated with incubation for tax accounting, the misuse of the declaration, incorrect calculus and payment of taxes.

We will try to figure out, with what criteria to physically can be done right choice To determine the methods and forms of conducting activities for leasing residential real estate, how to properly calculate and pay taxes, as well as consider the issues of tax planning in the structuring of income from the specified activity.

Entrepreneurial is the presentation, activities carried out on its risk aimed at the systematic receipt of profits from the use of property, selling goods, performing work or the provision of services by persons registered in this capacity in established by law order. To assess the nature of the physical person of this definition itself, it is clearly not enough, so we will try to understand the position of state bodies on this issue.

Position of tax authorities

According to tax authorities, expressed in the WFNS letter in Moscow of January 25, 2008 No. 18-12 / 3/005988, for individuals involved in rental relations and (or) transactions for the sale of property owned by him, The obligation to obtain the status of an individual entrepreneur is not established. This is due to the fact that the income received by individuals from rental (ves) and (or) the implementation of movable or immovable property is indicated in Art. 208 of the Tax Code of the Russian Federation as an independent type of income, which is the object of tax ndfl.

The law binds the need to register an individual as an individual entrepreneur with the implementation of the activities of a special kind, and not just with the commission of compensated transactions.

The presence of signs of entrepreneurial activity indicate, in particular, the following facts:

manufacturing or purchase of property for subsequent extraction of profits from its use or implementation;

accounting for economic operations related to the implementation of transactions;

interconnected by the citizen committed by citizen at a certain period of transaction time;

sustainable bonds with sellers, buyers, other counterparties.

Economic activities are the case when resources, equipment, labor, technology, raw materials, materials, energy (information resources) are combined into a production process, the purpose of which is the production of products (provision of services). Such activities are characterized by production costs, production and production process (provision of services).

With all the specified signs individual It is obliged to register as an entrepreneur without the formation of a legal entity.

In the absence of grounds for recognizing real estate operations with entrepreneurial activities from received income, an individual must pay personal income tax as a person who is not an individual entrepreneur.

The position of the courts for administrative offenses (p.13 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18 "On some issues arising from courts when applying a special part of the CAC"). Separate cases of sales of goods, performance of work, the provision of services by a person who is not registered as an individual entrepreneur does not form the composition of this administrative offense Provided if the amount of goods, its assortment, the volume of work performed, services rendered and other circumstances do not indicate that this activity was aimed at systematic profits.

Evidence confirming the fact of classes aimed at systematic profit, in particular, may be the testimony of persons who paid goods, work, services, receipts money, extracts from bank accounts of the person involved in administrative responsibility, acts of transferring goods (fulfillment of work, service provision), if from these documents it follows that the funds are received for the implementation of these persons of goods (work, provision of services), placement of advertisements, Establishing samples of goods in places of sale, purchase of goods and materials, conclusion of rental contracts.

The position of the courts in criminal matters (paragraph 2 of the Resolution of the Supreme Court of the Russian Federation of November 18, 2004 No. 23 "On judicial practice on cases of illegal entrepreneurship and legalization (laundering) of cash or other property of the acquired criminal means").

In cases where the person not registered as an individual entrepreneur acquired a residential premises or other real estate or received him inherited or under the gift agreement, but due to the lack of need to use this property temporarily passed it for rent or vene As a result of such a civil transaction, income received income (including in large or highly large-scale), who did not entail criminal responsibility for illegal entrepreneurship.

Choosing a business entity

Having determined whether the planned entrepreneurial activity is, then we propose the following taxpayer actions algorithm.

If activities respond to all signs of entrepreneurial, the taxpayer must register as an individual entrepreneur. Then, it should be found out whether in the municipality (either in the federation subject - for Moscow and St. Petersburg) at the place of operation of the activity system of taxation in the form of UNVD for renting residential real estate. If UNVD is provided, then an individual entrepreneur must be registered with the tax authorities at the place of implementation of the specified activity within a period no later than five days from the beginning of the implementation of this activity and to pay a single tax introduced in these municipal areas, urban districts, cities of the federal significance Moscow and St. Petersburg. If UNVD is not provided, the individual entrepreneur has the right to apply a general tax regime or a simplified taxation system.

In the event that the activity formally does not meet the signs of entrepreneurial, then, in our opinion, an individual, nevertheless, implementing its legal right to engage in entrepreneurial and any other activities that have not been prohibited by law, have the right to carry out its activities as entrepreneurial in compliance with the necessary formalities or Act directly as an individual.

The choice between entrepreneurial and non-investigative activities is either between a system of taxation, if the activities are entrepreneurial, can also be made after evaluating the tax consequences of renting residential real estate activities carried out in one form or another (individual, an individual entrepreneur using UTII , general system, USN or WIN based on a patent).

Tax consequences of lease of residential real estate individual - not an entrepreneur

Acquisition of real estate. In this case:

property tax deduction is provided only for residential real estate in the amount of up to 2 million rubles. (for legal relations arising before 01.01.2008, the maximum deduction amount is 1 million rubles), but no more actually produced costs;

interest on targeted loans for the acquisition or construction of residential real estate received from Russian organizations, in addition to 2 million rubles;

the deduction is provided once, but not used fully deduction is transferred to the following years. However, the taxpayer is not entitled to take advantage in cases if:

payment is made at the expense of employers or other persons, facilities of maternal (family) capital, as well as by payments provided from the federal budget, subject budgets Russian Federation and local budgets

the sale and sale transaction is enclosed with an individual who is interdepending in relation to the taxpayer in accordance with Art. 20 Tax Code of the Russian Federation (only if relations between persons affected the conditions and economic results of the transaction concluded);

material benefit (interest on loan in 2009, the size of which is less than 2/3) income is not recognized if the taxpayer has the right to deduct;

parents who have minors and consuming own funds for the purchase of real estate objects in common with children share ownership are entitled to apply the property deduction in accordance with actually produced expenses;

the deduction can be obtained either from the tax authority at the end of the year, or at the employer until the end of the year (if there is a notification of the tax authority) (the letter of the Ministry of Finance of Russia of 20.05.08 No. 03-04-06-01 / 146);

overlaid tax can be returned to the tax agent in the statement of an individual.

Real Estate Rent. When renting real estate for rent, income is taxed at a rate of 13%, with the passage to another physical person, the taxpayer independently pays tax for the year.

If the property is leased to an individual entrepreneur or a legal entity, then the tenant (tax agent) is retention of tax at the time of income payments.

The costs associated with real estate repair, other real estate costs, can be taken into account only within the tax deduction (2 million rubles), i.e. They actually "fall out" from the tax base (until the moment of sale).

Alienation of real estate. Consider the highlights of real estate alienation:

income is taxed at a rate of 13%;

property tax deduction is provided in the amount of 1 million rubles, if the property was owned for less than 3 years, and in the amount of the selling cost, if 3 years or more;

the deduction is provided repeatedly;

if the property has been sold, dedicated in nature and is an independent object of individual property rights, the property deduction is applied by the owner in full without the distribution of the total amount of deduction between other property owners (Resolution of the Constitutional Court of the Russian Federation dated March 13, 2007 No. 5-P);

the taxpayer has the right to not apply the property deduction, but to reduce the costs received from the sale of property for the costs associated with obtaining these income, costs must be documented;

substitution is either produced in relation to all sold objects, or is not produced at all (a letter of the Federal Migration Service of Russia in Moscow of April 23, 2008 No. 28-10 / 039332);

the property tax deduction from the income received from the sale of property is provided to the tax authority, the tax agent (in particular, the employer) this deduction does not provide (Resolution of the FAS of the Volga District of 03.02.2004 N A12-13945 / 03-C21);

the deduction is provided at the end of the year, in which revenues from the sale of property are obtained, on the basis of the statement of an individual submitted to the tax authority together with the tax declaration;

overcharged tax can be returned to a tax agent in the same manner as a property as a property tax deduction upon acquisition of real estate.

An important point is that when buying, selling and renting residential real estate (i.e., at every stage of the activity under consideration), the individual does not pay VAT.

Calculate the amount of tax liabilities of an individual, adopting the conditionally the cost of the apartment for 10 million rubles, the rental price is 45 thousand rubles. per month, suggesting to simplify the calculations, that in the year of the acquisition and year of sales of the apartment, rental is not carried out.

Acquisition

Deduction - 2,000,000 rubles., 8,000,000 rubles. The tax base does not fall;

Deduction used for the first year - 720,000 rubles.

Tax base - 0 rub., NDFL - 0 rub. (taking into account the deduction and return of the taxable tax).

Rental

FL income (salary) - 720,000 rubles. per year;

PL income from rental - 540,000 rubles. (45 000 rub. X 12 months);

In just a year - 1 260,000 rubles.

Transferred deduction - 1 280,000 rubles.

NDFL - 0 rub. [(1 260 000 - 1,280,000) x 13%] for the first year, for the next -163 800 rubles. (tax for the second year will be reduced by 2,600 rubles. Unused 20,000 rubles. x 13% deduction)

Sale (after 3 years from the date of purchase)

Income FL (salary) for the year - 720,000 rubles. (60,000 rubles. X 12 months);

Deduction in the amount of the sale cost of real estate - 8,000,000 rubles, which have not fallen into the tax base when purchased, - in fact, it is a non-cash

Tax base - 720,000 rubles, NDFL - 93 600 rub.

Individual entrepreneur: a review of tax regimes in relation to the rental of residential real estate

Total tax regime.

An individual entrepreneur is a VAT taxpayer, and therefore, when renting a property, an object of the taxation of VAT will arise. Accounting for income and expenses is governed by order of the Ministry of Finance of Russia of August 13, 2002 No. 86N, MNS of the Russian Federation No. BG-3-04 / 430 "On approval of the procedure for accounting for income and expenditures and economic operations for individual entrepreneurs", in which a number of issues are not settled (for example, There is no right to use the depreciation premium, which for the situation under consideration is important due to the fact that residential real estate is depreciable property; the consequences of sales of amortized property are not settled).

According to the tax authorities, the apartment cannot refer to the facility of fixed assets, and therefore the depreciation deductions to the costs cannot be taken (a letter of the Russian RF dated 06.07.04 No. 04-3-01 / 398). In our opinion, the specified position is unreasonable, because the apartment as a "means of production" is no different, for example, from hotels or office centers, to which such claims do not arise in mind their obvious absurdity.

Thus, the application of this tax regime in relation to the activity under consideration is inappropriate, there is a risk of a dispute with tax authorities (this conclusion is general and subject to adjustment in relation to a specific situation, for example, if it is planned to rent a property for rent a legal entity, the latter may be interested in receiving deductions on VAT).

ENVD.

In this case, it is possible to take into account the costs that it is unprofitable both at the acquisition stage and at the stage of leasing real estate, as well as there is no need to pay VAT.

Thus, the application of this tax regime in relation to the activities under consideration, in our opinion, is inappropriate due to the inability to take into account costs. We remind you that in the case of the introduction of UTII in the prescribed manner, it is possible to avoid the use of this tax regime only carrying out activities without registration as an individual entrepreneur.

USN.
When wept, it is necessary to consider the following:

costs for fixed assets must be taken into account during the tax period evenly and recognize as the last number of reporting (tax) period for the last number;

the ability to transfer losses for the future, but no more than 10 tax periods;

these rules can be implemented in the application of the tax object "Revenues reduced by the amount of expenses" and, accordingly, the tax rate is 15%, but the subjects of the federation have the right to lower the rate to 5% depending on the category of the taxpayer (paragraph 2 of Art. 346.20 NK Rf);

there is no need to pay VAT;

it is necessary to take into account the income limit, the excess of which does not allow the use of USN (23,070,000 rubles. for 9 months, taking into account the deflator coefficient for 2009), as well as maximum size the residual value of fixed assets (100 million rubles).

It should be borne in mind such "unpleasant" features of USN, as the minimum tax and the need to recalculate and pay tax on depreciation rules in certain cases (in the case of fixed assets under the conditions specified in the post. Paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation) .

Thus, USN is the optimal tax regime for leasing property, which allows to take into account the costs, but the organization of activities with the use of USN requires more balanced and professional tax planning.

WIN based on a patent. The patent can be obtained only if a law on the possibility of using a patent system on a specific type of activity has been adopted in the relevant entity of the Russian Federation. Taxation is to pay for the value of the patent, the formula for calculating which is given in the Tax Code of the Russian Federation and depends on the potentially possible annual income determined by the law of the constituent entity of the Russian Federation. Recognition for the purpose of taxation of expenses is not provided.

Thus, in our opinion, the use of this tax regime in relation to the activity under consideration is inappropriate in connection with the inability to take into account costs.

Tax consequences of lease of residential real estate with an individual - an individual entrepreneur using USN

Consider the tax consequences of the use of USN as the most optimal, from our point of view, the tax regime for the purpose of leasing property purposes. This conclusion refers to a certain averaged situation and can be adjusted taking into account specific circumstances.

Acquisition of real estate. The cost of real estate is taken into account during the tax period evenly and is recognized as the last number of reporting (tax) period.

The individual entrepreneur in the certificate of state registration should be such a type of economic activity as "Real estate operations, rental and services" (a letter of MNS of the Russian Federation of 06.07.04 No. 04-3-01 / 398).

If for the tax period, the amount calculated in the total order of tax is less than the amount of the calculated minimum tax, then the minimum tax in the amount of 1% income is paid, while the difference between the amount of the calculated tax and the sum of minimum income can be transferred as a loss for the future.

Interest on loan can be attributed to the expenditures on the rules established for legal entities (1.5 rates of the Central Bank of Loans in rubles or 22% in currency).

Real Estate Rent. Revenues decrease into documented and economically sound expenses (according to the rules of chapter 25 of the Tax Code of the Russian Federation)

The tax rate is 15%, the tax is paid independently every quarter of advance payments, the final payment occurs at the end of the year (a letter of the Ministry of Defense of the Russian Federation of 06.07.04 No. 04-3-01 / 398).

Property For Sale. Revenues are generally in a general order at the time of payment of payment in the amount of revenue received. At the time of implementation, revenge incomes for the cost of fixed assets cannot (the emails of the Ministry of Finance of Russia of April 18, 2007 No. 03-11-04 / 2/106, from 05/27/05 No. 03-03-02-04 / 1/131).

When implementing fixed assets in some cases, it is necessary to recalculate already taken into account expenses and the tax itself, to pay it and penalties, to file updated tax declarations, which depends on two factors:

time useful use fixed assets;

the time that has passed since the accounting of the cost of the purchase (creation) of the main means or from the moment of this acquisition (creation).

Recalculation is required, in particular, by fixed assets: the useful life of which over 15 years, if they were implemented for 10 years from the date of purchase (creation, manufacturing); These include residential premises (the latest depreciation group, useful life of 30 years; if the residential premises, previously used, should obtain documentary confirmation of the term of use, for example, to compile an AC-1 act).

Tax recalculation is that over the past periods it is necessary to exclude the costs that have already been taken into account on such fixed assets, and it is necessary to accrue depreciation according to the rules of ch. 25 NK RF.

Since residential premises belong to the last depreciation group (useful life of 30 years), the amount of monthly expenses in the event of taxes on the rules of depreciation will significantly decrease.

The use of the real estate object by the previous owner must be confirmed documented (preferably in the form of OS-1), i.e. When purchasing a "secondary real estate" and proper confirmation of the term of use, depreciations may increase.

To assess the tax consequences, it is necessary to take into account that the individual entrepreneur pays contributions to the FIU in the form of a fixed payment, calculated on the basis of the cost of the insurance year (in 2008, the cost of the insurance year was 3864 rubles).

Calculate the amount of tax liabilities of an individual entrepreneur, adopting the cost of an apartment for 10 million rubles, the rental price is 45 thousand rubles. per month, suggesting to simplify the calculations, that in the year of the acquisition and year of sales of the apartment, rental is not carried out. The cost of the apartment is 10,000,000 rubles, the apartment is new.

Acquisition: Income - 0 rub., Costs - 10,000,000 rubles. per year, fully transferred as losses for the future (no more than 10 years), tax base - 0 rubles, minimum tax - 0 rubles. (Since there is no income).

Rental: Revenue from rental of 540,000 rubles. (45 000 rubles. X 12 months). The permanent loss amounted to 540,000 rubles. per year (to "use" a loss in full over 10 years beneficially simultaneously engaged in other activities that bring revenue).

Tax base \u003d 0 rub., Minimum tax \u003d 5,400 rubles.

NDFL \u003d 720,000 (wages, provided that in addition to the delivery of an apartment, an individual also works on an employment contract) * 13% \u003d 93 600 rubles. per year, total for the year 99,000 rubles. (For comparison, when delivering real estate FL, the tax amount will be 0 rubles (for the 1st year), for the next 163,800 rubles)

Sale(more than 10 years): price - 5,000,000 rubles., Tax (15%) - 750,000 rubles. (in the absence of expenses, therefore, for the period of sale, it is possible to schedule the costs that will cover the income received).

It is also important for sale, it is also important to take into account that if the income limit is exceeded for the use of USN, the right to apply this tax regime will be lost from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements.

Thus, the choice of the form of activities is predetermined by the answer to the question, whether it is an entrepreneurial activity or not. If it is, the physical person needs to be registered as an individual entrepreneur. If the activity of entrepreneurial is not, then the status of an individual entrepreneur is unlikely to make sense: it is usually cases when an individual leases one apartment, for example, the inheritance has the opportunity to pay its 13% tax and limited to the feed Declaration once a year, avoiding the difficulties of tax administration and subtleties of tax planning. This, however, does not exclude activities as an individual entrepreneur, which, if competent planning and legally correct design, will allow you to manage your tax payments.

If you rent property, then you must pay 13 percent of the NDFL from income, which you get (PP. 4 of paragraph 1 of Art. 208, paragraph 1 of Art. 209 of the Tax Code of the Russian Federation).

At the same time, for landlords, non-individual entrepreneurs, there are two options for paying taxes:

1. Pay tax you should independently.

2. Hold your tax and transfer it to the budget must be a tenant of property.

Consider both situations.

1. You yourself expect and pay NDFL

This duty arises from you if your tenant (p. 1 and 2 Art. 226, paragraphs. 1 of paragraph 1 of Art. 228 of the Tax Code of the Russian Federation):

an individual who is not an individual entrepreneur. It can be both a citizen of the Russian Federation and a foreigner or a stateless person;
a foreign organization that has no division in the Russian Federation.

Tax you expect at the end of the year by the formula (clause 1 of Art. 224, Art. 225 of the Tax Code of the Russian Federation):

NDFL \u003d income from the delivery of property for rent for the year x 13%.

In addition, you need to fill tax Declaration In the form of a 3-NDFL for the year, when you leased property and received income. The declaration is surrendered no later than April 30, next year after the year of receiving revenue from rent. It is necessary to submit it to the tax inspection at the place of your residence (paragraph 3 of Art. 228, paragraph 1 of Art. 229 of the Tax Code of the Russian Federation).

Note. To fill the declaration, you can take advantage free programwhich is posted on the website of the Federal Tax Service of Russia atwww.nalog.ru. , in the "Software / Declaration" section.

The amount of tax must be paid to the budget no later than July 15, following the year for renting property (paragraph 4 of Art. 228 of the Tax Code of the Russian Federation). Details for paying tax you can clarify in your tax inspection.

2. The tenant expects and lists the personal inclusion in the budget

If you rent property to a Russian organization, a Russian division of a foreign organization, an individual entrepreneur, a notary or a lawyer, then count and pay personal income tax with rental Must tenant (p. 1 and 2 Art. 226 of the Tax Code of the Russian Federation).

This means that when paying you rental payments, it holds them a part of 13 percent and lists to the budget (para. 1 of paragraph 4 of Art. 226 of the Tax Code of the Russian Federation). Thus, the rent you receive is reduced by the amount of tax. The tenant performs B. this case Tax agent.

At the same time, the tenant is not entitled to list the NDFL from the rent from its own funds (paragraph 9 of Art. 226 of the Tax Code of the Russian Federation).

If the tenant fully retained and paid to the NDFL budget, then you may not file the tax return at the end of the year (paragraph 2 of article 4 of Art. 229 of the Tax Code of the Russian Federation).

However, if the tenant tax did not reduce and did not list (or did it not in full), then you will have to independently calculate and pay personal income tax. In addition, it will be necessary to fill out and pass the tax return (PP. 4 of paragraph 1 of Art. 228 of the Tax Code of the Russian Federation).

Note. There is an opinion that the physicalo in any case independently pays the tax regardless of the status of the tenant. However, in our opinion, if the lease agreement provides for a tenant for holding and pay NDFL with the amount of rent, you do not need to pay the tax yourself.

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Tax accounting of revenues in the amount of rent depends on whether the rental for organizing the main activity or not.

Situation: what income when calculating the income tax attribute a fee received for the rental of property for rent is to revenue from sales or non-deactive income?

The concept of systematic is used in the meaning used in paragraph 3 of Article 120 of the Tax Code of the Russian Federation, twice and more calendar year. Such an approach to the application of the concept "systematization" was enshrined in paragraph 2 of section 4 Methodical recommendations For the application of chapter 25 of the Tax Code of the Russian Federation (approved by the Order of the Ministry of Emergency Situations of Russia of December 20, 2002 No. BG-3-02 / 729). To date, this document has lost strength (order of the Federal Tax Service of Russia dated April 21, 2005 No. SAE-3-02 / 173). However, the proposed interpretation of the concept of "systematic" retains its relevance, which is confirmed by representatives of the tax office (see, for example, a letter of UMNS of Russia in the Moscow region of March 25, 2004 No. 04-23 / 03451) and arbitration courts (see, for example, Resolution of the FAS of the Volga-Vyatka district dated October 26, 2005 No. A28-4710 / 2005-34 / 29).

Revenue recognition date

If the organization uses the method of accrual and transfer of property to rent is one of the main types of its activities, then admit to the date of implementation of this service. As a general rule, the date of the actual provision of rental services is the day of signing a monthly act (if such a document is compiled). At the same time, the presence or absence of actual receipt of money at the time of recognition of income does not affect. Such a conclusion allows paragraph 3 of Article 271 of the Tax Code of the Russian Federation. Similar clarification contains a letter of the Ministry of Finance of Russia of May 27, 2015 No. 03-03-06 / 1/30408.

Situation: at what point when calculating the income tax, recognize the amount of rent in income, if the acts on the provision of services are not prepared monthly? Property for rent is the main activity of the organization. The organization applies the accrual method.

Rent a rent in income on the last day of each month (Art. 271 of the Tax Code of the Russian Federation).

When the accrual method, revenues are recognized in the reporting (tax) period in which they took place (paragraph 1 of Art. 271 of the Tax Code of the Russian Federation). Under contracts related to several reporting (tax) periods, income between them need to be distributed Taking into account the principle of uniformity of recognition of income and expenses (paragraph 2 of Art. 271 of the Tax Code of the Russian Federation).

If the organization uses the method of accrual and transfer of property to rent - one of the main types of its activities, then income must be recognized as the date of implementation of this service (paragraph 3 of Art. 271 of the Tax Code of the Russian Federation). As a general rule of the date of the actual provision of rental services is the day of signing a monthly act.

However, legislation does not oblige the landlord monthly to exhibit acts about the provision of services under the lease agreement . At the same time, the service for tax purposes is recognized by the activities whose results do not have a material expression (paragraph 5 of Art. 38 of the Tax Code of the Russian Federation). Within the framework of the lease agreement, the landlord provides rental services to the leater constantly (daily) during the entire term of the contract.

From the foregoing, it can be concluded that, in the absence of acts on the provision of services, the landlord must determine the income tax base (including revenues) on the results of each reporting (tax) period (paragraph 1 of Art. 54, paragraph 2 of Art. 286 NK RF). Following this logic, the Ministry of Finance of Russia took the same position in the letters of April 4, 2007 No. 03-07-15 / 47 (brought to the attention of tax inspects with a letter of the Federal Tax Service of Russia dated April 28, 2007 No. PC-6-03 / 360) , on February 8, 2005 No. 03-04-11 / 21. Despite the fact that these letters relate to the issues of calculating VAT, the arguments given in them regarding the date of the rental services can be applied to the procedure for calculating income tax.

If the organization uses the method of accrual and transfer of property for rent is not the main activity, the date of recognition of rental income will be:

or the date of the implementation of calculations in accordance with the terms of the contracts;

or date of presentation to the landlord of documents serving the basis for settlements;

either the last day of the reporting or tax period.

These options are provided for in subparagraph 3 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation. The Ministry of Finance of Russia in a letter of March 4, 2008 No. 03-03-06 / 1/139 is adhered to a similar position.

Since the recognition of rental income from the accrual method does not depend on the fact of payment, then the advance payment received from the tenant to include in the composition of tax revenues is not necessary (sub. 1, paragraph 1 of Art. 251 of the Tax Code of the Russian Federation). In revenues include the part of the advance, which refers to the previously provided.

If the organization applies the cash method, then the revenues from the delivery of property for rent must be reflected in the reporting period in which the payment will actually go for the services rendered (paragraph 2 of Art. 273 of the Tax Code of the Russian Federation). If an advance payment is received on the rental fee, then its amount also take to an increase in taxable profits (sub. 1, paragraph 1 of Art. 251 of the Tax Code of the Russian Federation, paragraph 8 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 22, 2005 No. 98).

An example of reflection in accounting and with taxation of the landlord of the rental amounts. Property Transfer for Rent - private view Landlord organization activities. The landlord organization applies the general tax system

One of the activities of Alfa CJSC is to lease fixed assets. In January "Alpha" acquired for rent non-residential premises worth 2,456,000 rubles. (including VAT - 374 644 rub.). Next month, the object was transferred to the tenant.

Starting from February "Alpha" charges a monthly rent in the amount of 90,000 rubles. (including VAT - 13 729 rubles.). Payment from the tenant also comes monthly (on the last day of the month for which services were rendered).

In January:

Debit 08 Credit 60
- 2 081 356 rub. (2 456 000 rub. - 374 644 rubles) - reflected costs for the purchase of the room;

Debit 19 Credit 60
- 374 644 rub. - VAT accounts for the acquired main means;

Debit 60 Credit 51

- 2 081 356 rub. - It is customary to take into account the room intended for rental;

Debit 68 subaccount "Calculations on VAT" Credit 19
- 374 644 rub. - adopted to deduct VAT on the main means;

- 2 081 356 rub. - Received the room.

In February:

Debit 62 Credit 90-1

Debit 90-3 Credit 68 subaccount "Calculations on VAT"
- 13 729 rub. - Accrued VAT with rental amounts;

Debit 51 Credit 62

The organization pays a profit tax monthly, applies the accrual method. In February, an accountant reflected in the tax base revenue from sales in the amount of 76,721 rubles. (90 000 rub. - 13 729 rub.).

Differences due to drops of courses

Situation: how does the landlord when calculating the income tax take into account the differences arising from the drops of courses on rental payments in 2015? Prices agreed in y. e., and calculations lead in rubles. The contract signed in 2014.

Differences arising from rent payments 2015, consider how coursework. Those that arise on the obligations of 2014 - as sums.

To distinguish exchange differences from summable, because they take into account them in different ways. In general, since 2015, the concepts of "summits" in the Tax Code of the Russian Federation there are no more. All differences in currency and y. e. They consider courses. Consider them in existing rules . But there is one exception. According to transactions in y. e. concluded before January 1, 2015, the difference due to drops of courses, recognize as a sum of old rules (paragraph 3 of Art. 3 of the Law of April 20, 2014 No. 81-FZ).

In the Tax Code of the Russian Federation, determining what to consider the "concluded transaction" is not. Therefore, we turn to civil law. In it, the transaction recognizes the actions of citizens and organizations aimed at establishing, changing or termination of rights and obligations (paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, Art. 153 of the Civil Code of the Russian Federation).

Therefore, in the considered case, the transaction is the emergence of the obligation to pay for rent, and from the other side - the right to demand this amount. The fact of signing the contract is secondary here. More importantly, was the tenant property of the landlord or not.

Other examples. In trade, the moment of commitments will depend on the time of shipment or receipt of prepayment. According to loans, the obligations arise only after the borrower receives money from the lender.

Therefore, in order to correctly take into account the difference, look at the date when an obligation arose, and not on the day of signing the contract.

Confirm this logic and explanations in the letters of the Ministry of Finance of Russia dated May 29, 2015 No. 03-03-06 / 1/31100, of May 25, 2015 No. 03-03-06 / 1/2921, of May 21, 2015 No. 03-03-06 / 1/2 29152.

VAT

Revenues in the amount of rent are subject to VAT (sub. 1, 1 Article. 146 of the Tax Code of the Russian Federation). The fact is that the provision of property for rent from the point of view of chapter 21 of the Tax Code of the Russian Federation is seen as the provision of paid services, which is the object of taxation of VAT. The exceptions are cases when:

residential premises are available in the housing stock of all forms of ownership;

the tenant is a foreign citizen or a foreign organization, which consist of tax accounting in Russia.

In these cases, the rental VAT is not subject to.

An exception to the taxation of VAT lease agreements with foreign citizens or organizations is applied if the legislation of the foreign country is the tenant:

or a similar mutual order has been established against citizens of Russia and Russian organizations accredited in this foreign state;

or if such a norm is provided for by the International Treaty (Agreement) of Russia.

This is stated in paragraph 1 and subparagraph 10 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation.

The joint order of the Ministry of Foreign Affairs of Russia and the Ministry of Finance of Russia of May 8, 2007 No. 6498 / 40n approved a list of foreign countries, with respect to citizens and (or) organizations of which the exemption from VAT is applied during the provision of premises. This list does not contain any restrictions related to the relevant foreign exchange rate to citizens and organizations of our country.

Situation: can the organization use the benefit from VAT in the provision of office space to the permanent representation of the Austrian organization?

Yes maybe.

The list of foreign countries, with respect to citizens and organizations of which the benefit on VAT, provided for in Article 149 of the Tax Code of the Russian Federation, in the delivery of premises for rent, approved by order of the Russian Foreign Ministry and the Ministry of Finance of Russia dated May 8, 2007 No. 6498 / 40N. Austria This list includes. It also installed views of the premises, when leaseed which the benefits are applied, are service (office) and residential premises.

Therefore, if the organization provides for rent office rooms A foreign organization accredited in Russia and is a resident of Austria, VAT on the amount of rent does not accrue (paragraph 1 of Art. 149 of the Tax Code of the Russian Federation).

In accordance with paragraph 1 of Article 154 of the Tax Code of the Russian Federation, the tax base of VAT should be determined on the basis of the cost of services rendered (rental amounts) without VAT. Calculate it as the services and presentation of settlement documents.

Documents confirming the provision of rental services are:

lease contract;

act of acceptance and transfer of property to the leaseder;

act of the provision of lease services (if its preparation is provided for by the contract).

The date of occurrence of the taxable VAT turnover is the earliest of the following dates:

day of providing landlord of services The last day of each tax period during the entire period of the lease agreement;

payment day, partial payment at the expense of the upcoming provision of services.

Such a conclusion makes it possible to make the norms of subparagraph 1 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation and the letters of the Ministry of Finance of Russia of May 24, 2010 No. 03-07-11 / 200, dated April 4, 2007 No. 03-07-15 / 47.

For the amount of rent, the landlord is obliged expose Tenant invoice (paragraph 3 of Art. 168 of the Tax Code of the Russian Federation).

Situation: how often should the landlord set the invoice to the tenant? The lease agreement is concluded on long term. According to the contract, monthly acts on the provision of rental services are not compiled.

The procedure for issuing invoices does not depend on the compilation of acts on the provision of rental services. The invoice for the landlord must set within five calendar days from the moment that the rental services for rent were provided (paragraph 3 of Art. 168 of the Tax Code of the Russian Federation). This is explained by the fact that services are implemented (consumed) in the process of providing them (paragraph 5 of Art. 38 of the Tax Code of the Russian Federation). Documents confirming the provision of rental services are:

lease contract;

act of acceptance and transfer of property to the tenant.

This is stated in the letters of the Ministry of Finance of Russia dated November 9, 2006 No. 03-03-04 / 1/742, as well as the Federal Tax Service of Russia of September 5, 2005 No. 02-1-07 / 81.

Thus, if the lease agreement does not provide for another, monthly compilation of acts on the provision of services for the provision of property is not necessary.

With regard to lease agreements, the term of which covers more than one tax period on VAT, the financial department provides such clarifications (the letter of the Ministry of Finance of Russia dated April 4, 2007 No. 03-07-15 / 47). If the terms of the lease agreements are not provided for preliminary payment of services, the landlord must determine the tax base on VAT on the last day of the quarter, in which services were provided (March 31, June 30, October 31 and December 31). Accordingly, for five calendar days at the end of each quarter, the landlord must exhibit the tenant invoice for services rendered in the past period. This is explained so. The service for tax purposes is recognized by activities whose results do not have a material expression (paragraph 5 of Art. 38 of the Tax Code of the Russian Federation). Within the framework of the lease agreement, the landlord provides rental services to the leater constantly (daily) during the entire term of the contract. Therefore, the landlord is obliged to determine the tax base on VAT on the results of each quarter (paragraph 1 of Art. 54, paragraph 4 of Art. 166 and Art. 163 of the Tax Code of the Russian Federation). Early (while the period in which the rental services are not over) to expose invoices can not (letters of the Ministry of Finance of Russia dated February 8, 2005 No. 03-04-11 / 21 and July 2, 2008 No. 03-07- 09/20).

The amounts of tax calculated and paid with the sums of advances, accept the tax period in which the service will be provided (clause 8 of Article 171, paragraph 6 of Art. 172 of the Tax Code of the Russian Federation).

Property redemption by tenant

redemption property

expenses related to its disposal (for example, delivery, residual value property) (sub. 1 and 3 of paragraph 1 of Art. 268 of the Tax Code of the Russian Federation);

revenues from its sale (redemption value of the property) (Art. 249 of the Tax Code of the Russian Federation).

Outdoor and UHNVD

If the organization applies the general tax system and pays UTII, the amount of rent within the activities translated on UNVD and activities on general System Taxation must be taken into account separately in order to calculate the income tax and VAT by the direct account method (clause 9 of Art. 274, paragraph 1 of Art. 146, paragraph 3 of Article 4 of Art. 346.26 of the Tax Code of the Russian Federation).

Revenues associated with the submission of property for rent, on the activities translated on UNVD, will not affect the definition of the tax base for UNVD (paragraph 1 and 2 of Article 346.29 of the Tax Code of the Russian Federation).

In order to take into account when calculating the tax on the profit of the amount of the rent received on the total tax system, use .

USN

Situation: what income in the calculation of a single tax in the simplification is attributed to the fee obtained for the delivery of property for rent, - to revenue from sales or non-deactive income?

If the property is leased on a systematic basis, then to revenues from sales. Otherwise reflect rental plates As part of non-revenue income.

The income from the delivery of property for rent is non-realization, if not refers to sales revenues (clause 4 of Art. 250 Tax Code of the Russian Federation). The criterion is not provided for the criterion for assigning rental fees to the revenue from the implementation of the Tax Code of the Russian Federation. However, it contains a condition for incorporating expenses related to the rental of property for rent. So, if the organization gives property to a systematic basis, the costs of such activities are related to the implementation (sub. 1, paragraph 1 of Art. 265 of the Tax Code of the Russian Federation). Accordingly, the revenues from it must be recognized as part of revenue from sales.

The concept of systematicity is used in the value used in paragraph 3 of Article 120 of the Tax Code of the Russian Federation, twice and more during the calendar year. Such an approach to the application of the concept of "systematic" was enshrined in paragraph 2 of section 4 of the Methodological recommendations for the application of chapter 25 of the Tax Code of the Russian Federation (approved by the Order of the Ministry of Education and Science of Russia of December 20, 2002 No. BG-3-02 / 729). To date, this document has lost strength (order of the Federal Tax Service of Russia dated April 21, 2005 No. SAE-3-02 / 173). However, the proposed interpretation of the concept of "systematic" retains its relevance, which is confirmed by representatives of the tax office (see, for example, a letter of UMNS of Russia in the Moscow region of March 25, 2004 No. 04-23 / 03451) and arbitration courts (see, for example, Resolution of the FAS of the Volga-Vyatka district dated October 26, 2005 No. A28-4710 / 2005-34 / 29).

The date of receipt of income is the day when the organization actually received funds from the tenant to pay for its debt. The amount of rent obtained in the form of an advance is included in the income on simplified, immediately at the time of its receipt to the organization. This procedure follows from paragraph 1 of Article 346.17 of the Tax Code of the Russian Federation and the letters of MNS of Russia of June 11, 2003 No. SA-6-22 / 657, the Ministry of Finance of Russia of January 25, 2006 No. 03-11-04 / 2/15 and decisions Of the Russian Federation of January 20, 2006 No. 4294/05.

An example of reflection in accounting and with taxation of the landlord of the rental amounts. Transfer of property for rent is a separate type of activity or landlord. The landlord organization applies a simplified, the tax pays from the difference between income and expenses

One of the activities of Alfa LLC is to lease fixed assets. In January, Alfa acquired for rent a non-residential premises worth 2,456,000 rubles. (including VAT - 374 644 rub.). Next month, the object was transferred to the tenant.

Starting from February "Alpha" charges a monthly rent in the amount of 90,000 rubles. Payment from the tenant also comes monthly (on the last day of the month for which services were rendered).

The accounts include the following entries.

In January:

Debit 08 Credit 60
- 2,456,000 rubles. - reflects the cost of purchasing the premises;

Debit 60 Credit 51
- 2,456,000 rubles. - paid object;

Debit 03 Subaccount "Own Property" Credit 08
- 2,456,000 rubles. - It is customary to take into account the room intended for rental;

Debit 03 Subaccount "Property, leased" Credit 03 Subscribe "Own Property"
- 2,456,000 rubles. - Received the room.

In February:

Debit 62 Credit 90-1
- 90 000 rubles. - Rental fees are calculated;

Debit 51 Credit 62
- 90 000 rubles. - Received from the tenant.

In March:

Debit 62 Credit 90-1
- 90 000 rubles. - Rental fees are calculated;

Debit 51 Credit 62
- 90 000 rubles. - Received from the tenant.

The resulting rent in the amount of 180,000 rubles. (90 000 rub. + 90 000 rub.) Accountant reflected in the book of accounting of income and expenses for the first quarter.

The lease agreement may provide redemption property Tenant. In this case, for tax purposes, the operation on the transfer of redefined property under the lease agreement is reflected as its implementation (paragraph 1 of Art. 624 of the Civil Code of the Russian Federation). At the date of the transfer of ownership of the ownership of the object transferred to the object reflect:

the costs associated with its disposal, if they are provided in Article 346.16 of the Tax Code of the Russian Federation (for example, delivery, purchase value of the property);

revenues from its sale (redemption value of the property) (paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation).

ENVD

The object of taxation of ENVD is the imputed income (Art. 346.26 of the Tax Code of the Russian Federation). Therefore, on the calculation of the tax base, income in the form of a fee for the provision of property for rent does not affect.

Organizations that are used by simplified determine taxable revenues based on articles 249 and 250 of the Tax Code of the Russian Federation (clause 1 of Art. 346.15 of the Tax Code of the Russian Federation). These articles share all revenues for revenue from sales and non-deactive income. The main one occurs when taking into account the rental revenues during USN, to which income for a single tax attribution to the fee received for the rental of property for rent is to revenue from sales or non-deactive income.

In the general case, the income from the rental of the property is non-dealerization. However, it can be taken into account both in revenue from sales. The criterion for assigning rental fees to the revenue to the Tax Code of the Russian Federation is not however, it contains a condition for incorporating expenses related to the rental of property for rent, to expense expenses. So, if the organization gives property to a systematic basis, the costs of such activities are related to the implementation (sub. 1, paragraph 1 of Art. 265 of the Tax Code of the Russian Federation). Accordingly, the revenues from it must be recognized as part of revenue from sales.

The concept of systematicity is used in the value used in paragraph 3 of Article 120 of the Tax Code of the Russian Federation, twice and more during the calendar year. Such an approach to the application of the concept of "systematic" was enshrined in paragraph 2 of section 4 of the Methodological recommendations for the application of chapter 25 of the Tax Code of the Russian Federation (approved by the Order of the Ministry of Education and Science of Russia of December 20, 2002 No. BG-3-02 / 729). To date, this document has raised strength (order of April 21, 2005 No. SAE-3-02 / 173). However, the proposed interpretation of the concept of "systematic" retains its relevance, which is confirmed by the Tax Office (see, for example, a letter to the UMNS of Russia in the Moscow region of March 25, 2004 No. 04-23 / 03451) and vessels (see, for example, FAS Resolution Volga-Vyatka district dated October 26, 2005 No. A28-4710 / 2005-34 / 29).

Thus, if the property is leased on a systematic basis, then income accounting
From the lease when we are in the same order as revenues from sales. Otherwise, reflect rent payments in the composition of non-revenue income. Similar rules can be applied in accounting. Only rental revenues with USN need to be divided into income on ordinary activities (reflect on account 90) and other income (reflected in the account 91).

The date of receipt of income is the day when the organization actually received funds from the tenant to pay for its debt. The sum of the rent obtained in the form of an advance is included in the income on the USN immediately at the time of its receipt to the organization. This date you need to make an appropriate entry into the revenue of the book of income and expenses. This procedure follows from paragraph 1 of Article 346.17 of the Tax Code of the Russian Federation and the PMC records of Russia of June 11, 2003 No. SA-6-22 / 657, dated January 25, 2006 No. 03-11-04 / 2/15 and the decisions of the Russian Federation of January 20, 2006 No. 4294/05.

In accounting, similar rules can be applied. But only provided that the organization refers to small businesses and accounts in the cash method. If it applies the method of accrual, then rental revenues at USN reflect on the date when the organization has the right to receive them (as a rule, this is the last number of each month). Such income from the tenant or not, does not matter.

Example
The organization applies USN, tax pays from the difference between income and expenses. Accounting is based on the method of accrual. The organization has leased non-residential premises.

Since January, the company charges a monthly rent in the amount of 90,000 rubles. The payment from the tenant comes monthly (in the month following the period in which rental services were rendered).

Situation 1.

One of the activities of the company is to lease fixed assets. Accounting for rental revenues with USNs is carried out using the following records:

- in January:

Debit 62 Credit 90-1

- in February:

Debit 51 Credit 62
- 90 000 rubles. - Rent for January at the current account;

Debit 62 Credit 90-1
- 90 000 rubles. - Rental fees are accrued and the tenant's debt reflects;

- in March:

Debit 51 Credit 62
- 90 000 rubles. - arrived rent for February to the current account;

Debit 62 Credit 90-1
- 90 000 rubles. - Rental fee is accrued for March and the debt of the tenant is reflected.

According to the results of the first quarter, the amount of rent in the amount of 270,000 rubles will be reflected in the accounting procedure for the estimation of revenue from sales (income on ordinary activities). (90 000 rubles. × 3 months). Only actually received rental fees in the amount of 180,000 rubles are transferred to the booking book of income and expenses. (90 000 rubles. × 2 months).

Situation 2.

Leasing of fixed assets is not a type of activity of the organization. At the same time, the property was handed to the tenant for one month. Then the accounting of rental income during USN is conducted using the following records:

- in January:

Debit 62 Credit 91-1
- 90 000 rubles. - Rental fee for January and reflects the indebtedness of the tenant;

- in February:

Debit 51 Credit 62
- 90 000 rubles. - Rent for January to the current account.

According to the results of the first quarter, the amount of rent in the amount of 90 000 rubles in the amount of rent in the amount of 90 000 rubles will be reflected in the accounting procedure. In the book of income and expenses, the non-revenue is also reflected in the amount of 90,000 rubles.