Income of a budgetary institution from the lease of propertytaxed on profits
The Ministry of Finance of Russia, in a Letter dated 25.05.2012 N 03-03-06 / 4/50, clarified the question of whether the income received from the lease of property by the university this year should be subject to corporate income tax. The Office, in particular, recalls that Ch. 25 "Tax on profit of organizations" of the Tax Code of the Russian Federation does not contain provisions establishing the specifics of paying tax on profit of budgetary institutions from income received from the lease of property that is in state (municipal) ownership and transferred to them for operational management.
Therefore, the payment of income tax by budgetary institutions is made in the manner prescribed by Art. 287 of the Tax Code of the Russian Federation.
Budgetary institutions are responsible for keeping separate records of income (expenses) received (made) within the framework of targeted financing. In the absence of such accounting from the taxpayer who received targeted financing funds, these funds are considered as subject to taxation from the date of their receipt.
Example. The municipal budgetary educational institution (secondary school) has been leasing premises since 01.01.2012, for which it receives rent with VAT and reimbursement of utility costs, as well as reimbursement of land tax and property tax.
At present, income from the lease of property of a municipal budgetary institution can be credited to the personal account of this institution and go to its independent disposal.
The authorized bodies indicate that operations for the provision of utilities under contracts, according to which these costs are not included in the cost of renting premises, are not operations for the sale of goods (works, services) and, as a result, are subject to VAT (Letters of the Ministry of Finance of Russia from 14.05.2008 N 03-03-06 / 2/51; 31.12.2008 N 03-07-11 / 392; 17.09.2009 N 03-07-11 / 232, Federal Tax Service of Russia dated 04.02.2010 N ShS-22- 3 / [email protected]).
This position is based on the fact that an organization that receives utilities on the basis of contracts with supplying organizations is not itself a supplying organization and, accordingly, cannot carry out the sale of utilities.
In order to avoid further disagreements with the tax authorities, we recommend including the amount of compensation for part of the property tax and land tax received from tenants in the VAT tax base (Letter of the Ministry of Finance of Russia dated November 25, 2008 N 03-07-11 / 366).
Monetary funds received by institutions from third-party organizations as payment for utilities, operating and other similar services are recognized as their income and are included in non-operating income in accordance with Art. 250 of the Tax Code of the Russian Federation (Letters of the Ministry of Finance of Russia dated March 24, 2009 N 03-03-05 / 47, Office of the Federal Tax Service of Russia for the Moscow Region dated November 29, 2004 N 03-42 / 22557, dated 02.03.2005 N 21-27 / 28632).
The amount of compensation by tenants for part of the taxes (on property, land) paid by lessors can be considered as income from sales (clause 2 of article 249 of the Tax Code of the Russian Federation, Letter of the Office of the Federal Tax Service of Russia for the Moscow Region dated 03.02.2005 N 21-27 / 28632 ).
The institution may have to defend a different legal position in the judicial authorities (see, for example, Resolutions of the FAS of the North Caucasus District of 11.02.2008 N F08-8206 / 07-3204A, FAS of the East Siberian District of 21.03.2007 N A74-3165 / 06-F02-1481 / 07).
In the accounting of a budgetary institution according to the Instructions for the application of the Chart of Accounts accounting budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n, the following correspondence applies:
1. Debit account. 2 205 21 560 Credit account 2 401 10 120
the rent was charged on the basis of an agreement, invoice (invoice).
2. Debit account. 2 401 10 120 Credit account 2 303 04 730
VAT charged on the amount rent.
3. Debit account. 2 201 11 510 Credit account 2 205 21 660
an increase in off-balance sheet account 17 (according to the KOSGU code 120);
the rent has been received.
4. Debit account. 2 302 23 730 (analytical account "Settlements with the tenant") Credit account. 2 302 23 730 (analytical account "Settlements with the supplying organization")
the tenant was presented with an invoice for reimbursement of the institution's expenses in terms of the utilities consumed by him.
5. Debit account. 2 302 23 830 (analytical account "Settlements with the supplying organization") Credit account. 2 201 11 610
increase in off-balance sheet account 18 (according to KOSGU code 223);
the institution paid for utilities.
6. Debit account. 2 201 11 510 Credit account 2 302 23 730 (analytical account "Settlements with the lessee")
decrease in off-balance sheet account 18 (according to KOSGU code 223);
received from the tenant cash to pay for the utilities consumed by him.
7. Debit account. 2 401 20 290 Credit account 2 303 12 730 (2 303 13 730)
the institution has charged property tax (land tax), the amounts of which are subject to compensation in accordance with the lease agreement (additional agreement to it).
8. Debit account. 2 303 12 830 (2 303 13 830) Credit account 2 201 11 610
an increase in off-balance sheet account 18 (according to the KOSGU code 290);
the institution has paid property tax (land tax).
9. Debit account 2 205 81 560 Credit account 2 401 10 180
accrued income - compensation for property tax (land tax) expenses.
10. Debit account. 2 401 10 180 Credit account 2 303 04 730
VAT charged on the amount of compensation.
11. Debit account 2 201 11 510 Credit account 2 205 81 660
an increase in off-balance sheet account 17 (according to the KOSGU code 180);
the amount of compensation came from the tenant.
12. Debit account. 2 303 04 830 Credit account 2 201 11 610
the institution has paid VAT.
13. Debit account 2 401 10 120 (2 401 10 180) Credit account 2 303 03 730
income tax was charged in terms of rent (in terms of other income received from tenants).
14. Debit account. 2 303 03 830 Credit account 2 201 11 610
a decrease in off-balance sheet account 17 (according to the KOSGU code 120 - in terms of rent; according to the KOSGU code 180 - in terms of other income received from tenants);
the institution has paid income tax.
Receipt of funds from the rental of propertymunicipal budgetary institution
Income from the lease of property of a municipal budgetary institution should go to the independent disposal 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-Commercial Organizations", a budgetary institution has the right to carry out other types of activities that are not the main types of activities, only insofar as it serves to achieve the goals for which it was created, and corresponding to the specified goals, when provided that such activity is indicated in its constituent documents (clause 3 of article 298 of the Civil Code of the Russian Federation). Income received in the form of rent or other payment for the transfer for paid use of municipal property assigned to a municipal budgetary institution does not belong to the revenues of the local budget (clause 3 of article 41, article 42 of the RF BC) and, therefore, is not subject to crediting to the budget. Income from income-generating activities and property acquired at the expense of these incomes go to the independent disposal of a budgetary institution (clause 3 of article 298 of the Civil Code of the Russian Federation).
Thus, income from the lease of property of a municipal budgetary institution can be credited to the personal account of this institution and go to its independent disposal. At the same time, the institution can use the income received for any purpose, if they correspond to the purposes for which the institution was created, within the framework of the requirements of the Plan of financial and economic activities approved in the prescribed manner.
In the case of leasing, with the consent of the founder, real estate and especially valuable movable property assigned to a budgetary institution by the founder or acquired by a budgetary institution at the expense of funds allocated to it by the founder for the acquisition of such property, financial support for the maintenance of such property is not carried out by the founder (clause 6 of Art. . 9.2 of Law N 7-FZ).
So, for example, in the case of a budgetary institution leasing a part of a building (a separate room in a building), the amount of the subsidy may be reduced by the founder by the amount of expenses for the maintenance of real estate in proportion to the leased area.
The obligations of the parties to lease property are governed by the terms of the lease agreement concluded in accordance with Chapter 34 "Lease" of the Civil Code of the Russian Federation.
The conditions for the maintenance of the leased property are governed by Art. 616 of the Civil Code of the Russian Federation. In particular:
1) the lessor is obliged to produce at his own expense overhaul leased property, unless otherwise provided by law, other legal acts or a lease agreement (clause 1 of article 616 of the Civil Code of the Russian Federation);
2) the lessee is obliged to maintain the property in good condition, to produce at his own expense Maintenance and bear the cost of maintaining the property, unless otherwise provided by law or the lease agreement (clause 2 of article 616 of the Civil Code of the Russian Federation).
Based on the above, by default:
The lessor shall bear the cost of capital repairs of the leased property;
Expenses for current repairs and other expenses for the maintenance of the leased property - the lessee.
But the lease agreement may provide otherwise.
For example, a lease agreement may include the following conditions:
The obligation to carry out major repairs of the leased property shall be imposed on the lessee,
The lessor is exempted from incurring expenses for the maintenance of the leased property.
In this case, all expenses for the maintenance of the leased property (including the cost of major repairs) will be borne by the tenant.
The expenses for the maintenance of the leased property will be borne and, accordingly, recorded by the lessee or lessor if these obligations exist.
Accounting for expenses with the lessor
If the lessor has obligations, the expenses for the maintenance of the leased property (including expenses for major repairs) are reflected in the accounting records:
As part of expenses for ordinary activities - if the subject of the lessor's activity is the provision for a fee for temporary use of its assets under a lease agreement;
As part of other expenses - if the condition regarding the subject of activity specified in the previous paragraph is not met. These rules are set out in clauses 5 and 11 of the Accounting Regulations "Organization expenses" PBU 10/99 (Order of the Ministry of Finance of the Russian Federation No. 33n dated 06.05.99) ...
In accordance with the Chart of accounts for accounting of financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation No. 94n of 31.10.00 (hereinafter referred to as the Chart of Accounts):
Expenses for ordinary activities are reflected in the balance sheet accounts of section 3 "Production costs" (for example, on account 20 "Main production");
Other expenses are reflected on account 91 “Other income and expenses” (sub-account “Other expenses”).
The subject of the lessor's activity can be determined:
As of the types of economic activities specified in the constituent documents,
So based on the economic essence of the operations carried out.
The level of materiality of the rental income received can also be used.
"Input" VAT allocated from the cost of expenses incurred:
It is taken into account in the cost of purchased 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 lessor is under the simplified taxation system);
Subject to deduction - if the rent is subject to VAT and other conditions are met for accepting VAT for deduction (Articles 171 and 172 of the Tax Code of the Russian Federation).
Tax accounting of expenses with the lessor
The lessor classifies the expenses incurred in accordance with the terms of the agreement for the maintenance of the leased property in tax accounting in accordance with Chapter 25 "Corporate Profit Tax" of the Tax Code of the Russian Federation. This classification can be presented in the form of a diagram (see the journal "Accounting News" No. 39 of October 25, 2011). Chapter 25 of the Tax Code of the Russian Federation does not disclose the concept of the systematic nature of the lease of property.
At the same time, in Art. 120 of the Tax Code of the Russian Federation, when bringing to tax liability, there is a concept of systematicity in relation to untimely and incorrect reflection of business transactions on the accounts. There, it is recognized systematic twice or more during calendar year untimely and incorrect reflection. However, this definition is a specific concept that can only be used by the relevant article, that is, Art. 120 of the Tax Code of the Russian Federation (clause 3 of Article 11 of the Tax Code of the Russian Federation).
In our opinion, from the point of view of the classification of expenses, it is possible to draw a parallel between this concept and the subject of the lessor's activities in leasing property. The order of determining the subject of activity is described above.
That is, if the subject of the lessor's activity is the provision of property for use, then the leased property - it can be concluded - is provided for use on a systematic basis. In this case, the corresponding costs, depending on the accounting policy, will be accounted for in direct and (or) indirect costs.
If not, the opposite conclusion will apply. That is, such expenses will be included in non-operating expenses.
You should also pay Special attention on the provision of accounting policy in relation to the formation of a provision for repairs in tax accounting:
1) if the reserve for future expenses for repairs is formed (clause 2 of article 324 of the Tax Code of the Russian Federation), then:
When determining the standards for deductions to the reserve, it is necessary to be guided by the provisions of paragraphs 1 - 3, clause 2 of Art. 324 of the Tax Code of the Russian Federation;
Contributions to the reserve during the tax period are written off to expenses (direct or indirect - depending on the accounting policy (clause 1 of article 318 of the Tax Code of the Russian Federation)) in equal shares for the last day of the reporting (tax) period;
The actually incurred expenses for the repair of the leased property within the formed reserve are written off at the expense of the reserve;
The amount of the excess is written off to 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 production and sales;
2) if the reserve is not created, then the organization acts when classifying repair costs in accordance with the above scheme.
Accounting for expenses with the tenant
If there are corresponding obligations, the lessee will classify the expenses incurred for the maintenance of the leased property in the accounting records depending on the purpose of use of the leased property. Maintenance costs will be charged by the lessee in accordance with the relevant accounting regulations and Chart of Accounts.
So, we can give the 4 most common purposes of using the leased property from the tenant:
1 . Creation of a non-current asset (object of fixed assets, intangible asset) - expense account 08 "Investments in non-current assets".
2. Production of products, performance of work or rendering of services - expense accounts 20 "Main production" and 25 "General production costs".
3. Organization management - expense account 26 "General business expenses"
4. Non-production - expense account 91 “Other incomes and expenses” (sub-account “Other expenses”) The purpose of using the leased property is determined based on the operations carried out by the lessee with the leased property.
The "input" VAT allocated from the cost of the acquired expenses is accepted for deduction if the leased property is used in VAT-taxable transactions and subject to other conditions specified in Art. 171 and 172 of the Tax Code of the Russian Federation. Otherwise, it is taken into account in the cost of the corresponding expenses.
Tax accounting of expenses at the tenant
If there are corresponding obligations, the lessee classifies in tax accounting the expenses for the maintenance of the leased property, depending on the purpose of its use and accounting policy.
So, in accordance with Chapter 25 of the Tax Code of the Russian Federation, 4 options can be distinguished tax accounting such expenses:
1. Purpose of use: Creation of depreciable property (object of fixed assets, intangible asset).
Accounting policy statement: Does not matter.
Type of expense for tax purposes: Expenses for the acquisition of the corresponding depreciable property included in the initial cost (clause 1 of article 257 of the Tax Code of the Russian Federation).
2. Purpose of use: Production of products, performance of work or provision of services, management of the organization.
Accounting policy statement: The corresponding type of expense is included in the list of direct expenses.
Type of expense for tax purposes: Direct costs associated with production and sales (clause 1 of article 318 of the Tax Code of the Russian Federation).
3. Purpose of use: Production of products, performance of work or provision of services, management of the organization.
Purpose of use: The corresponding type of expense is not included in the list of direct costs.
Type of expense for tax purposes: Indirect costs associated with production and sales (clause 1 of article 318 of the Tax Code of the Russian Federation).
4. Purpose of use: Use is not related to activities aimed at generating income.
Purpose of use: Doesn't matter.
Type of expense for tax purposes: Expenses that are not taken into account when taxing profits (clause 1 of article 252, clause 49 of article 270 of the Tax Code of the Russian Federation). In this case, the accounting policy may provide for the formation of a reserve for future expenses for repairs. In this situation:
1) the deductions to the reserve written off to expenses will be qualified depending on the purpose of using the leased property in accordance with the above table;
2) the actual costs incurred for repairs will be written off:
Within the created reserve - at the expense of the reserve;
In the amount of excess over the formed reserve - in the composition of expenses corresponding to the purpose of use according to the table above.
The costs associated with production and sales are accounted for in accordance with paragraph 2 of Art. 318 of the Tax Code of the Russian Federation:
Indirect costs - are fully charged to a reduction in taxable profit;
Direct costs - reduce taxable profit as the sale of products, works, services, in the cost of which they are taken into account.
At the same time, in relation to services, direct costs can be fully taken into account in the reduction of taxable income.
The relationship of the parties to the lease in relation to utilities
The obligations of the parties to maintain 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. They also include the cost of paying for utilities and other services (for example, communication services) related to the rented property.
Unless otherwise provided by law or the lease agreement, the cost of such services shall be borne by the lessee. The lease agreement may provide otherwise.
That is, it turns out, in accordance with the lease agreement, the costs of utilities and (or) other services are borne by:
Either the tenant;
Or the lessor, if such an obligation is imposed on him by law or contract.
As a rule, whoever is entrusted with such a duty must carry out the necessary actions for this:
Conclude an agreement with an organization that provides utilities or other services;
Accept the results of such services and pay for them.
If the lessee or lessor, in accordance with their responsibilities, directly interacts with this organization, then questions regarding accounting and tax accounting do not arise. The costs of purchasing such services are taken into account:
From the lessor - 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 the leased property from the lessor;
For the tenant - in accordance with the procedure described above in the sections of this article, which are devoted to accounting and tax accounting of the costs of maintaining the leased property from the tenant.
Also, there are no tax risks in relation to these transactions.
However, there is often a different procedure for the relationship for the implementation of such expenses by the parties to the lease agreement. It is described in the next two sections of this article.
Reimbursement of utility costs incurred by the lessor
In practice, the following situation is encountered. The responsibility to bear the costs of utilities and other services is vested in the tenant, but the latter cannot directly interact with the organization providing such services for a number of reasons. For example:
1) a separate room in the building is rented, while:
The energy supply (or other) of the building is entirely concluded by the lessor;
To conclude an energy supply contract (or otherwise), obstacles are created for the tenant by the energy supplying organization (for example, in the form of the mandatory submission of the relevant technical data);
2) the property is leased at the initial stage, during which the power supply contract is renegotiated (or otherwise) - termination and termination of relations between the power supply organization and the lessor and the conclusion of an agreement with the lessee.
In such situations, the costs in question are actually borne by the lessor. But at the same time, in addition to the rent, it presents the costs incurred to the tenant on the basis of copies of supporting documents (corresponding calculation). Such relationships, as a rule, are fixed in the contract.
In this case, the lessors do not have any tax risks for such relationships:
1) for the purposes of taxation of profits:
Income from lessees - the lessor includes income taken into account for tax purposes;
Expenses incurred - the lessor includes expenses included in the income taxation;
2) for VAT purposes:
Receipts from lessees - the lessor includes in the tax base for VAT;
... "Input" VAT on purchased services is deducted by the lessor.
However, the lessee has tax risks in this situation:
1) to a lesser extent on income tax - there is a risk of accounting for expenses for the acquisition of services when taxing profits, since in fact the party to the relationship for the purchase of electricity (water, etc.) is the lessor who does not have a license for the relevant type of activity (electricity supply, water supply, etc.);
2) to a greater extent for VAT - there is a risk of a similar nature (the lessor does not have the right to carry out the relevant type of activity on the basis of a license) upon presentation of the "input" VAT on the cost of re-provided services for deduction. Often, landlords do not even issue an invoice in accordance with this circumstance.
Although at present there is an opinion set forth by the Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 6219/08 dated 03/10/2009 that:
The expenses incurred by the lessor for the payment of utility bills, which were re-billed to the lessee, are a variable part of the rent;
With this in mind, the lessee has every right to deduct the "input" VAT from the "variable" value of the rent.
1) the obligation of the lessor (and not the lessee) to bear the costs of utilities and other services related to the rented premises;
2) the procedure for determining the rent, consisting of 2 parts:
Permanent part - for the use of the corresponding property for the corresponding period;
Variable part, defined as the amount of the lessor's expenses for paying utility and other expenses related to the rented property.
In this case, the above tax risks will be neutralized for the lessee:
1) for profit tax purposes - when leased property is used in production activities - the lessee has the right to take into account the lease expenses (including the variable part);
2) for VAT purposes - when used in VAT-taxable transactions - the lessee has the right to accept the "input" VAT deduction.
Mediation agreement for reimbursement of utility costs
There is a practice of concluding intermediary agreements between the tenant and the lessor to reimburse the costs incurred by the lessors for utilities and other services related to the rented premises.
In this situation, two contracts are concluded between the lessee and the lessor:
1) a lease agreement, according to the terms of which the obligation to bear the costs of utilities and other services related to the leased property is imposed on the tenant;
2) an intermediary agreement (for example, an agency agreement), according to which the lessor, on behalf of and at the expense of the lessee, acts on his own behalf as a buyer from the energy supplying organization of utilities and other services related to the leased property.
In accordance with the relationship under the mediation agreement:
1) lessor:
For accounting purposes, it does not take into account the payment of utilities at the expense of the lessee as part of expenses (clause 3 of PBU 10/99 "Organization's expenses") and receipts from the lessee as payment for these services as part of income (clause 2 of PBU 9/99 " Income of the organization ")
(when purchasing utilities, the record Dt76 is reflected (in the analytical accounting of settlements with the tenant) - Kt60 (in the analytical accounting of settlements with the energy supplying organization) in the amount of VAT)
For the purpose of taxation of profits, it does not take into account either in income (clause 9 of article 251 of the Tax Code of the Russian Federation) or in expenses (clause 9 of article 270 of the Tax Code of the Russian Federation) the payment of utilities and reimbursement of their cost;
For VAT purposes, it does not take into account, when determining the tax base for VAT, the amount of reimbursement of utilities (clause 1 of article 156 of the Tax Code of the Russian Federation) and does not deduct VAT on paid utilities, since they acquire them in favor of the tenant;
2) tenant:
For accounting purposes - takes into account the expenses reimbursed to the lessor in the manner described in the section "Accounting for expenses with the lessee", depending on the purposes of using the leased property;
For profit tax purposes - takes into account the expenses reimbursed to the lessor in the manner described in the section "Tax accounting of expenses with the lessee", depending on the purposes of using the leased property and accounting policy;
For VAT purposes, “input” VAT on the value of reimbursable expenses is deducted if utilities are related to VAT-taxable transactions.
Remuneration for intermediary services:
1) lessor:
In accounting - includes in the revenue (records Dt76 (in the analytical accounting of settlements with the tenant) - Kt90);
In tax accounting - includes in the composition of income taken into account when taxing profits (excluding VAT);
Calculates VAT payable to the budget (records Dt90 - Kt68 (VAT sub-account));
2) the lessee, similarly to reimbursable expenses, reflects in accounting and tax accounting, and also accepts VAT on their value for deduction or takes into account in the cost.
With such a relationship between the parties, the lessee may face the following problems, leading to tax risks:
1) as a rule, lessors do not conclude a separate contract for energy supply (or another) with an energy supplying organization for the execution of an intermediary contract, but act within the framework of a previously concluded contract;
2) within the framework of the contract concluded with the energy supplying organization, the lessor sometimes pays not only the expenses reimbursed by the tenant, but also his own (this situation is possible when the lessor leases out some premises when occupying other premises on the scale of one building).
These problems can lead to the invalidation of brokerage contracts. As a result, this leads to tax risks - both for income tax and VAT. The second problem is associated with the fragmentation by the lessor of the invoice issued to him by the energy supplying organization:
One part - for presentation for deduction;
The other part is for presentation to the tenant for payment in the form of a separate invoice.
So, the order of the relationship between the tenant and the landlord to pay for utilities and other services in the situation under consideration also negatively affects the tenant.
The most ideal in terms of the relationship of the parties is the situation described in the final part of the previous section of this article.
Determination of rent
The rent is set in the lease agreement in accordance with clause 2 of Art. 614 of the Civil Code of the Russian Federation. This provision does not impose restrictions on the forms of rent, allowing a combination of the forms specified in this paragraph. Those. the parties to the lease may provide for the leased property or its individual component parts any amount of rent or the procedure for determining it. For example, as indicated in the section "Reimbursement of utility costs incurred by the lessor" of this article, the amount of the fixed part and the variable part (in the amount of consumed utilities and other services).
In this case, the rent can be paid periodically or at a time. It is allowed to pay rent in non-monetary funds.
The rent can be changed by agreement of the parties in the manner provided for in paragraph 3 of Art. 614 of the Civil Code of the Russian Federation.
Clause 4 of Art. 614 of the Civil Code of the Russian Federation grants the tenant the right to reduce the amount of rent if, due to circumstances for which he is not responsible, the following has significantly deteriorated:
Property use conditions;
Property condition.
Accounting for rent with the lessor
The rent is reflected in the accounting records of the lessor in accordance with clauses 5 and 7 of PBU 9/99 "Income of the organization" and the Chart of Accounts:
As part of income (sales proceeds) from ordinary activities - records Dt62 - Kt90 - if the lease for the lessor is the subject of his activities;
As part of other income - records Дт62 - Кт91 - otherwise.
The procedure for determining the subject of activity is described in the section "Accounting of expenses with the lessor" of this article.
If the rent is subject to VAT, then the accounting records on the accrual of this tax are also reflected (Dt90 - Kt68).
In tax accounting, income in the form of rent, excluding VAT, is qualified in accordance with paragraph 4 of Art. 250 Tax Code of the Russian Federation:
As part of income from sales;
As part of non-operating income - if they are not included in the first category.
At the same time, the Tax Code of the Russian Federation does not answer the question of how to classify rental income in the appropriate category.
In our opinion, when classifying rental income, it is necessary to be guided by the systematic lease of property, described above in relation to the qualification of expenses for the maintenance of the leased property. The rent is taken into account:
If there is a systematic nature - in the income from sales;
In its absence - in non-operating income.
In such a situation, both rental income and expenses for the maintenance of the leased property (including depreciation) will be grouped in the same way:
Or in income from sales and costs associated with production and sales;
Or in non-operating income and expenses.
The principles of classification of rental income in tax accounting are fixed in the accounting policy.
Rent accounting at the tenant
The rent from the lessee is recognized as an expense depending on the purpose of use of the leased property and the accounting policy.
The classification and procedure for reflecting rental expenses are completely similar to the classification of expenses for the maintenance of leased property described above:
In the section "Accounting of expenses with the lessee" of this article - in accounting;
In the section "Tax accounting of expenses at the lessee" of this article - in tax accounting.
The procedure for accounting for "input" VAT on the cost of rent coincides with the procedure described in the section "Accounting for expenses with the lessee" of this article in relation to expenses related to the maintenance of the leased property.
This article discusses the main measures for the lessor's identification and assessment of operating lease objects during the first application of the SGS "Rent" and the formation of incoming balances for lease accounting items in edition 2 of the program "1C: Accounting of a State Institution 8".
Federal standard for public sector organizations "Rent"
From 01/01/2018, the Federal Accounting Standard for Public Sector Organizations "Rent", approved by order of the Ministry of Finance of Russia No. 258n dated December 31, 2016, is subject to application, hereinafter referred to as the SGS "Arenda" or Standard.
As objects of lease accounting, in accordance with paragraph 2 of the GHS "Lease", accounting items arising from the receipt (provision) of state (municipal) property for temporary possession (use) are classified:
- under a lease agreement (property lease);
- under a contract of gratuitous use.
SGS "Arenda" distinguishes two types of lease:
1. Operating lease. This is the most common option among "ordinary" state (municipal) institutions. Accounting items for operating leases arise, for example, when transferring or leasing premises, vehicles and other property for a short period (from several months to several years), incomparable with the remaining period useful use property (clause 12 of the Standard), as well as when transferring or leasing land (non-produced assets) (clause 16 of the Standard).
2. Non-operating (financial) lease. Objects of accounting for non-operating (financial) lease arise when concluding lease agreements, as well as in some special cases (clauses 13, 14 of the Standard), in particular:
- when transferring treasury property for lease or free use to commercial and non-commercial organizations on a long-term basis;
- when the lessor provides an installment plan for the payment of rental payments.
The procedure for classifying accounting items as accounting items for operating or finance leases is discussed in detail in paragraphs 12-16 of the Standard.
In accordance with paragraph 24 of the Standard, the transfer by the lessor of an operating lease item to the user (lessee) is accounted for in the same manner as an internal transfer of a non-financial asset at the date of the lease item classification without recognition of its disposal.
The innovation of the Standard is that, simultaneously with the reflection of the internal movement of the leased (gratuitous use) of the NFA, the receivables for the lease obligations of the user (lessee) should be reflected in correspondence with the balance accounts of accounting for future income from the grant of the right to use the asset in the amount of lease payments for the entire period use of the lease accounting object.
Transitional provisions of the SGS "Rent" in the first application
The GHS "Rent" does not contain any transitional provisions upon its first application. Methodological instructions on the transitional provisions of the Standard for the first application were brought up by the letter of the Ministry of Finance of Russia dated December 13, 2017 No. 02-07-07 / 83463, hereinafter - Methodological instructions.
If, as of January 1, 2018, the institution (landlord) has current rolling lease agreements, you must:
a) carry out an inventory of property objects transferred for use in accordance with contracts concluded before January 1, 2018 and in force during the period of application of the GHS "Lease" (under contracts with a validity period both in 2017 and in the year (s), next (s) behind him);
b) determine the remaining useful lives of the operating lease (remaining terms of use of the property);
c) determine the amount of obligations to pay lease payments for the remaining useful lives of the facilities (starting from 2018 and until the expiry of the lease agreements);
d) for each current lease agreement, reflect in the accounting the receivables for the lease obligations of the lessee and the forthcoming income from the granting of the right to use the asset in the amount of lease payments for the remaining period of use of the leased object.
This is stated in section 2 of the Methodological Guidelines.
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Thus, for each current lease agreement, the lessor in the interreporting period must generate the following accounting entries in the amount of settlements with property users for lease payments for the remaining useful life of leased accounting items:
Debit 0 205 21 000 "Settlements with payers of income from operating lease"
Credit 0 401 30 000 "Financial result of previous reporting periods";
Debit 0 401 30 000 "Financial result of previous reporting periods"
Credit 0 401 40 121 "Deferred income from operating lease».
In accordance with paragraph 2 of the Instructions for the application of the Chart of Accounts budget accounting approved by the order of the Ministry of Finance of Russia dated 06.12.2010 No. 162n in digits 1-17 of account number 040130000 "Financial result of previous reporting periods" are reflected zeros.
Formation of incoming balances for operating lease objects
In the program "1C: Accounting of a state institution 8" edition 2, to enter the incoming balances for lease accounting objects, the document is used (chapter Services, works, production - ). A separate document must be entered for each lease agreement Accrual of deferred income... Let's consider the procedure for filling out a document using a conditional example.
Example
In the document, you must enter data on the lease accounting objects for the remaining period of use:
- install date 12/31/2017 and the flag Reflect in the inter-reporting period;
- set the type of operation Leasing;
- select counterparty(tenant) and contract rent;
- point out KFO, KPS accounts 205.21 and 401.40 and KEC 121 "Income from operating lease" account 401.40.
According to the Directions on the procedure for applying the budget classification Russian Federation, approved by order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n, as amended by order of the Ministry of Finance of Russia dated 27.12.2017 No. 255n income from rent payments (excluding income from conditional rent payments), which are payments for the use of leased property ( rent) arising from the provision for temporary possession and use or for temporary use of tangible assets under operating lease agreements, with the exception of lease payments for the provision of land, are referred to item KOSGU 121 “Income from operating lease”.
In the tabular section in the line Contract amount columns Rent payments should indicate the amount of settlements for lease payments for the remaining period according to the lease agreement. In our example, as of 01/01/2018, the remaining useful life of leased accounting items is 12 months (indicated in the column Quantity) (fig. 1).
On a bookmark Income accounting procedure you should set the parameters for writing off deferred income from account 401.40 (Fig. 2):
- Income recognition procedure- “By months”, “By calendar days” or “In a special order” (for more details, see the help for the document).
- Write-off period income to the account of accounting for the financial result of the current period (401.10). In our example, the remaining period of the tenant's use of the leased objects is from 01/01/2018 to 12/31/2018.
- Check and analytics of accounting of income of the current period in accounting (401.10).
When maintaining tax accounting, you also need to set the parameters for reflecting income in tax accounting for income tax.
According to paragraph 4 of Article 250 of the Tax Code of the Russian Federation, income from the delivery of property (including land) in rent (sublease) refer to non-operating income. In the program, they are reflected in the tax accounting account N91.01 "Other income" under the items of other income with the type "Lease or sublease property".
On a bookmark Accounting transaction choose a typical operation Input of incoming balances for lease accounting objects, indicate KPS account 401.30(fig. 3) and hold the document.
When posting a document in the interreporting period, accounting records are formed in accordance with paragraph 24 of the GHS "Rent" to reflect:
- settlements with the user of property for lease payments for the remaining useful life of lease accounting items on the debit of account 0 205 21 000 “Settlements with payers of income from operating lease”;
- the volume of expected income from lease payments on the credit of account 0 401 40 121 "Deferred income from operating lease" (Fig. 4).
In addition, in the information register Deferred income write-off parameters information is stored on the timing of writing off deferred income and the procedure for reflecting the income of the current period in accounting and tax accounting. From doc Accrual of deferred income you should generate an accounting certificate (f. 0504833) (by the button Seal - Help f. 0504833 (expanded)) (fig. 4).
Subsequently, starting in January 2018, during the period of use of the asset in accordance with paragraph 25 of the Standard, income from the grant of the right to use the asset is recognized as income of the current financial year within property income with a simultaneous decrease in future income from the grant of the right to use the asset or evenly (monthly ) during the period of use of the object of lease accounting, or in accordance with the schedule for receiving lease payments established by the lease (property lease) agreement.
In the program "1C: Accounting of a state institution 8" edition 2, the corresponding accounting records are formed by documents Write-off of deferred income(chapter Services, works, production - Long-term contracts, rent) based on information on the procedure for reflecting the income of the current period in accounting and tax accounting from the register Options for writing off future income periods under the relevant agreement.
According to Art. 608 of the Civil Code of the Russian Federation, the right to rent property (residential, non-residential premises, vehicles, land plots, land shares, etc.) in lease belongs to its owner. A citizen can be a lessor of property belonging to him by right of ownership, both as an entrepreneur and as an individual who is not an individual entrepreneur.
The lessor can be recognized as an entrepreneur in the relevant type of activity, as a person providing services for the lease of property, if it is acquired not for personal use, but for the purpose of subsequent profit from its use (lease) or sale. In this case, the citizen should register as an individual entrepreneur and pay taxes on the corresponding income in this capacity, and not as an individual.
Arguments in favor of qualifying the activity as entrepreneurial can also be such circumstances as:
Conclusion of an agreement for a period of more than one tax period (calendar year) or its prolongation for the next period;
Receiving income 2 times or more during the tax period (calendar year), provided that different legal entities act as tenants of the same property during the year;
Repeated conclusion of lease agreements with one legal entity.
The correct qualification of an individual's business is of fundamental importance for tax purposes.
Let's take a closer look at the taxation of income from the rental of property individuals not registered as entrepreneurs, in accordance with Ch. 23 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation). Individuals who are tax residents of the Russian Federation (Article 207 of the Tax Code of the Russian Federation) are recognized as payers of personal income tax (PIT). Income from sources in the Russian Federation includes income received from the lease or other use of property located in the Russian Federation (clauses 4 of clause 1 of article 208 of the Tax Code of the Russian Federation).
Thus, the income of the payer (individual) received from the lease of property is subject to personal income tax at a rate of 13 percent on a general basis.
Calculation and payment of tax in this case produces:
1. Tax agent (if the citizen's activity in renting out property is not registered as entrepreneurial) - if the income is received from the organization (Article 226 of the Tax Code of the Russian Federation);
2. An individual - if the income is received from individuals who are not tax agents (clauses 1 clause 1 of article 228 of the Tax Code of the Russian Federation).
In the first case, when paying a rent income to a citizen lessor, the tenant organization acts as a tax agent. Therefore, she is obliged to withhold from the amount paid personal income tax and transfer it to the budget (clause 4, clause 1 of article 208, clause 1 of article 209, clause 1 of article 226 of the Tax Code of the Russian Federation).
Since rental income is taxed with personal income tax at a rate of 13 percent, standard tax deductions can be applied to them (clause 3 of Article 210 of the Tax Code of the Russian Federation).
Standard tax deductions for personal income tax are provided to the payer by one of the tax agents, which are the source of payment of income, at the choice of the taxpayer on the basis of his written application and documents confirming the right to such deductions (clause 3 of article 218 of the Tax Code of the Russian Federation).
For example, a non-working pensioner renting out property (residential, non-residential premises, vehicles, land plots, land shares, etc.) for rent, has the right to apply to the tenant organization (tax agent) with a written application for providing him with a standard deduction for personal income tax.
In the second case, without fail, in accordance with clause 1, clause 1 of Art. 228 of the Tax Code of the Russian Federation, the calculation and payment of personal income tax is made by individuals who have received remuneration from individuals and organizations that are not tax agents, on the basis of concluded civil agreements, including income from employment agreements or lease agreements for any property.
In addition, if the tax agent did not deduct and transfer personal income tax to the budget from income, including those received from the lease of property, the payer must independently calculate the amount of personal income tax (clause 4, clause 1 of article 228 of the Tax Code of the Russian Federation).
These taxpayers independently calculate the tax amounts in accordance with the procedure established by the Tax Code of the Russian Federation. At the same time, payers who during the tax period were not provided with standard tax deductions or were provided in a smaller amount than provided for in Art. 218 of the Tax Code of the Russian Federation, at the end of the tax period, they can be obtained from the inspectorate at the place of residence.
Based on the payer's application attached to tax return, and documents confirming the right to such deductions, the tax authority recalculates the amounts of tax paid (clause 4 of article 218 of the Tax Code of the Russian Federation).
Taxpayers must submit a mandatory tax return no later than April 30 of the year following the expired year in which the income was received.
The amount of tax payable to the relevant budget, calculated on the basis of a tax return, taking into account the provisions of Art. 228 of the Tax Code of the Russian Federation, paid at the place of residence of the payer no later than July 15 of the year following the expired tax period.
Tax department
Federal Tax Service of Russia for the Tambov Region
Organizations that use the simplified taxation system determine taxable income on the basis of 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 items divide all income into sales and non-operating income. The main one that arises when accounting for rental income under the simplified taxation system, to which income with a single tax should be attributed the payment received for the lease of property - to sales proceeds or non-operating income.
In general, income from renting out property is non-operating income. However, it can also be accounted for as part of sales revenue. The criterion for classifying rent as revenue by the Tax Code of the Russian Federation does not. However, it contains a condition for including the costs associated with the lease of property in the costs of sale. So, if an organization leases property on a systematic basis, the costs of such activities are related to the implementation (subparagraph 1 of paragraph 1 of article 265 of the Tax Code of the Russian Federation). Accordingly, the income from it must be recognized as part of sales revenue.
The concept of systematicity is used in the meaning used in paragraph 3 of Article 120 of the Tax Code of the Russian Federation - twice or more during a calendar year. This approach to the application of the concept of "systematic" was enshrined in paragraph 2 of Section 4 Methodical recommendations on the application of Chapter 25 of the Tax Code of the Russian Federation (approved by order of the Ministry of Taxes and Duties of Russia dated December 20, 2002 No. BG-3-02 / 729). To date, this document has lost its force (order dated April 21, 2005 No. SAE-3-02 / 173). However, the proposed interpretation of the concept of "regularity" remains relevant, which is confirmed by the tax department (see, for example, the letter of the UMNS of Russia for the Moscow region dated March 25, 2004 No. 04-23 / 03451) and the courts (see, for example, the FAS resolution Volgo-Vyatka District of 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 under the simplified taxation system, conduct in the same order as the proceeds from the sale. Otherwise, report the rental payments as non-operating income. Similar rules can be applied in accounting. Only rental income under the simplified taxation system needs to be divided into income for ordinary activities (reflected in account 90) and other income (reflected in account 91).
The date of receipt of income is the day when the organization actually received funds from the tenant to pay his debt. The amount of the rent received in the form of an advance should be included in the income on the simplified tax system immediately at the time of its receipt by the organization. On this date, you need to make an appropriate entry in the income part of the income and expense book. This procedure follows from clause 1 of Article 346.17 of the Tax Code of the Russian Federation and letters of the Ministry of Taxes and Tax Collection of Russia dated June 11, 2003 No. SA-6-22 / 657, dated January 25, 2006 No. 03-11-04 / 2/15 and the decision of the Supreme Arbitration Court of the Russian Federation dated January 20, 2006 No. 4294/05.
In accounting, similar rules may apply. But only on condition that the organization belongs to small businesses and keeps accounting records on a cash basis. If she uses the accrual method, then rental income under the simplified tax system is reflected in the accounting as of the date when the organization acquired the right to receive them (as a rule, this is the last day of each month). Whether or not such income is received from the tenant does not matter.
Example
The organization applies the simplified tax system, the tax is paid on the difference between income and expenses. Accounting is maintained on an accrual basis. The organization rented out non-residential premises.
Since January, the company has been calculating a monthly rent in the amount of RUB 90,000. Payment is received from the tenant on a monthly basis (in the month following the period in which the rental services were rendered).
Situation 1
One of the company's activities is the lease of fixed assets. Accounting for rental income under the simplified taxation system is carried out using the following records:
- in January:
DEBIT 62 CREDIT 90-1
- in February:
DEBIT 51 CREDIT 62
- 90,000 rubles. - the rent for January has been received on the current account;
DEBIT 62 CREDIT 90-1
- 90,000 rubles. - the rent for February was charged and the tenant's debt is reflected;
- in March:
DEBIT 51 CREDIT 62
- 90,000 rubles. - the rent for February has been received on the current account;
DEBIT 62 CREDIT 90-1
- 90,000 rubles. - the rent for March was charged and the debt of the tenant was 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 sales proceeds (income from ordinary activities) in the accounting under the simplified tax system. (RUB 90,000 × 3 months). Only the actually received rent in the amount of 180,000 rubles is transferred to the book of income and expenses. (90,000 rubles × 2 months).
Situation 2
The lease of fixed assets is not an activity of the organization. At the same time, the property was leased to the tenant for one month. Then the accounting of rental income under the simplified taxation system is carried out using the following records:
- in January:
DEBIT 62 CREDIT 91-1
- 90,000 rubles. - the rent for January was charged and the tenant's debt is reflected;
- in February:
DEBIT 51 CREDIT 62
- 90,000 rubles. - the rent for January was received on the current account.
At the end of the first quarter, the rent in the amount of 90,000 rubles will be reflected in other incomes in the accounting records under the simplified tax system. The non-operating income is also reflected in the book of income and expenses in the amount of 90,000 rubles.
