Sell ​​the plot without taxes. Tax on the sale of land: when to pay, how to calculate? What you need to know

All citizens of the country and even non-residents are required to pay tax on the sale of land. The tax base in both cases is the income received by a person from a transaction - this is what Article 210 of the Tax Code says. Due to the fact that not every seller of land wants to benefit from the purchase and sale, the law defines a number of cases when the tax rate is reduced or the need to pay 13% personal income tax disappears altogether. Let's consider all these points in more detail.

Who is required to pay and are there any benefits?

This responsibility lies on the shoulders of any citizen who for some time was the rightful owner of a land plot (it does not matter how he got this land), and then decided to sell it to another person.
First of all, the period of land ownership is taken into account, the countdown starts from January 1, 2016.

If a person decides to sell land purchased before this date, owning the territory for 3 years is enough to not have to pay tax at all. If the land is received later, the minimum period of ownership is 5 years.

Only under such conditions can a citizen be exempt from having to pay personal income tax on the profit received after registering the transaction.
A period of 5 years is counted from the date of entry of data into the register and is written in the certificate from the Unified State Register. If the subject of the transaction was received as a gift or was inherited by the seller, the countdown begins from the moment of entry into the right of inheritance.
At the same time, the law defines a group of persons who are not required to adhere to this minimum period. Beneficiaries include:

• Owners of previously privatized plots;
• Owners of land that they received on the basis of an agreement concluded with an elderly person on lifelong care and maintenance;
• Citizens who received a plot as a gift from a loved one or as an inheritance from a blood relative.

These citizens can sell the plot without having to pay income tax if they have owned the territory for less than 3 years. Sales before the expiration of this period will serve as the basis for payment of personal income tax. For other categories of the population, the minimum ownership period is set at 5 years in order to minimize the number of fraudulent and speculative transactions for the resale of territory. The tax fee must be paid only for the sale of plots located exclusively within the Russian Federation.

In 2019, for individuals it remains unchanged – 13%. It will not be charged if a person owns the property for more than the minimum period, and the cost of the plot is set at less than 5 million rubles.

The second situation in which the seller does not have to calculate personal income tax is that he bought the plot at a lower cost than he established during the sale and there is documentary evidence of this.

Reduce your final tax amount may be paid by persons who have the right to receive social benefits. A confirmed disability group, the status of a hero of the country, military personnel taking part in hostilities, etc. - all this gives the right to apply for a tax reduction of 10 thousand rubles.

Citizens who are also exempt from paying who sold the only plot , which is the property of the family, and a residential building was built with the money received. Of course, all this must be confirmed by relevant documents.

The established amount of tax and features of the process of its payment

The seller needs to complete a number of step-by-step actions:

1. He forms the price for the object and specifies the cadastral value of the object;
2. The amount of income received from the transaction is taken as the taxable base;
3. After this, the cadastral value is multiplied by a fixed coefficient of 0.7. The resulting value must be compared with the tax base;
4. According to the changes made to the Tax Code, the cost of a plot cannot be set at a level lower than 70% of the current cadastral value. For example, if the price of a plot is 2.5 million rubles, the minimum tax base in this case will be equal to 1.75 million (2.5 * 0.7).

You can find out the current cadastral value from the cadastral passport. Until 2016, it was not she who mattered, but only the amount of income received as a result of the transaction.

Example. Yuri Ivanovich decided to sell the land he owned due to moving. The land was owned for only a year and a half. Based on the information included in the site passport, the cadastral price of the property is 6 million rubles. If we multiply this amount by a factor of 0.7, we get 4 million 200 thousand - this is the minimum amount for which Yuri can sell the land. Even if he wants to sell the plot for a lower cost, 13% NFDL will still be calculated from 4 million 200 thousand and the final tax amount will be equal to 546 thousand.

We draw your attention to the fact that the rate for individual residents of the country is always unchanged and equal to 13%.

A resident of the country is considered a person who spent 184 out of 365 days a year in the territory of the Russian Federation. All persons who reside in the country for less than this period, even 183 days out of the required 184, are not considered residents.

Therefore, they are subject to a higher tax rate of 30%.

What documents need to be submitted to the tax service?

As soon as the parties have entered into a purchase and sale agreement and registered it with Rosreestr, the seller of the land must:

• Determine the period of land ownership;
• Specify the cadastral value of the subject of the transaction;
• Using the formula, calculate the amount of tax at the established rate;
• Pay it at the tax office, receiving a receipt for the transaction.

To fill out the declaration, you must personally visit the Federal Tax Service, taking with you the original and a copy of the purchase and sale agreement. You must have a passport and documents proving that the plot was previously owned by the seller.

The seller's next responsibility is to file a tax return. This can be done not only by a personal visit to the office, but also by sending a completed declaration through the State Services portal, which significantly saves time. It is most convenient to take the 3-NDFL form directly from the tax inspector; you can fill it out under the control of the authorized body. This will avoid possible mistakes. If there are no inaccuracies in the declaration and the package of documents is complete, all this data is submitted to the tax inspector for verification.
Documents must be attached tax payment receipt. It is allowed to repay for a larger amount than required - this is often done by taxpayers for reinsurance. In this case, you just need to write a statement asking to return the excess amount and send it to the head of the Federal Tax Service.

Deadlines for filing returns and paying taxes. Fines for non-compliance

In 2019, there were no changes regarding the tax payment deadline, so the date for filing the 3-NDFL declaration and directly paying funds to the treasury remained the same. It is allowed to submit a declaration during the first 4 months of the new year, until April 30 of the year immediately following the conclusion of the transaction. The document must include the personal data of the taxpayer and indicate the amount to be paid after property deduction (if the citizen has the right to it). Calculating the amount of tax is entirely the responsibility of the land seller.

Declaration 3-NDFL is of the nature strict reporting, on the basis of which the tax service receives data on the profit received by the citizen. Therefore, it is necessary to submit it.

The tax liability arising on the basis of this declaration must be paid before July 15. It is necessary to understand that every day of delay is fraught with the need to pay a penalty. Failure to submit a declaration form for verification is punishable by a fine. Even if a citizen is one of the persons exempt from paying tax, he must still submit a declaration to the Federal Tax Service, to which he must attach documents entitling him to benefits. There is no point in hiding, since the penalties for tax evasion are quite significant.

Fine amount equal to no less than a thousand rubles for a declaration not submitted on time, including a zero one.

This is why it is so important to adhere to established standards. If necessary, you can use the State Services portal to submit a declaration if it is not possible to personally visit a Federal Tax Service office.

Finally

All citizens are required to pay taxes on the sale of one or another expensive property. The sale of land to another person also falls under this category. The payment procedure is regulated by the country's Tax Code and has some features that must be observed.
At the very beginning, you need to figure out whether it is obligatory to pay tax or whether it is possible to take advantage of the right to a benefit. To do this, you need to calculate how long the citizen was the owner of the land. It is likely that the result will be that the sale of property is not subject to state duty.
For cases when it is necessary to pay tax, several convenient payment methods are provided. For example, for many citizens, the best option is non-cash payment through one of the government services - the official website of the Federal Tax Service or the website of the State Services.
Another simple way to pay taxes is to contact the local tax office to receive a declaration and then pay through a bank branch. In any case, you need to know that all citizens of the Russian Federation must follow the letter of the law and pay income tax, unless otherwise provided by federal law.

The sale of a land plot is a paid transaction from which the seller receives a certain income. Tax legislation of the Russian Federation classifies any income from the sale of a land plot as an object of taxation. The terms and procedure for calculating the tax payable depend on many factors. If there are benefits and grounds established by law, the seller may be exempt from tax liability, or the amount of calculated tax may be reduced. Further in the article we will analyze in detail the new law according to which the calculation and payment of tax on the sale of land is carried out.

Who is required to pay tax

There are two main categories of payers of tax on the sale of land:

1. Individuals:

• residents - everyone who actually spent 183 calendar days (almost six months) or more in Russia during the year, without interruptions, with the exception of special cases;
• not residents.

1. Individual entrepreneurs and legal entities.

Residents are required to pay tax on the sale of land regardless of where it is located - in Russia or abroad. Non-residents - only subject to the sale of a plot located on the territory of the Russian Federation.

For all individuals, the tax on the sale of land is an income tax (NDFL), amounting to 13% (residents) and 30% (non-residents). For legal entities, income received from the sale of a land plot is taken into account in the total amount of income from commercial activities, and the calculation of tax and other conditions for its payment are determined by the taxation system applied by the organization or individual entrepreneur.

Duration of ownership as a factor influencing the occurrence of tax liability

Tax legislation, including the new law (Article 217.1 of the Tax Code of the Russian Federation), applied to land plots acquired in ownership after 01/01/2016, establishes two periods of duration of ownership, which affect the occurrence of tax liability:

1. Three year period . This period is considered minimally sufficient for exemption from tax liability when selling a plot of land. In order not to pay tax, any of three grounds for the emergence of ownership of the sold plot must be present:

• inheritance or gift between family members or close relatives;
• privatization;
• lifelong maintenance agreement with dependents.

1. Five year period . This period is also considered the minimum sufficient for tax exemption, but it applies if the 3-year period cannot be applied.

For plots acquired before 01/01/2016, as before, a 3-year period is valid, not a 5-year period. Federal legislation reserves the right for regions to independently reduce the three- and five-year periods of ownership for the purpose of tax exemption.

Personal income tax calculation

The legislation assigns the determination of the presence/absence of benefits, calculations and other issues of personal income tax payment to the taxpayers themselves.

Some of the most important questions:

1. On what amount is tax paid on the sale of land?
2. What documents to fill out and in what order to make the payment.

The amount on which you have to pay tax is the tax base, calculated minus benefits, deductions and costs for purchasing the land.

For the purpose of determining the tax base, it is necessary to take into account:

1. The basis for the emergence of ownership of the sold plot.
2. Duration of ownership.
3. The seller has social benefits, for example, in connection with disability, the status of a WWII veteran, a hero of the Russian Federation/USSR and other grounds provided for by tax legislation - everything that allows you to reduce the amount of income tax is applicable here. The benefit makes it possible to reduce the tax base by 10 thousand rubles.
4. Cadastral value of land. This parameter is used, for example, for cases of sale of a previously inherited plot. Since January 2016, the cadastral value has also been taken into account for the purpose of countering the deliberate underestimation of the sale price of land in contracts.
5. The cost of purchasing land and other expenses that can be included in expenses.
6. The amount of available tax deduction.

To begin with, the period of ownership of the sold land plot is determined, that is, the existence of the obligation to pay tax. Next, the amount received as a result of the transaction is taken as the basis. The tax base will not exceed it, but is usually significantly reduced due to the totality of various deductions. After this, the base is calculated individually.

Today, it is imperative to analyze and compare the amount received under the transaction (specified in the contract) and the cadastral value of the land plot. If the proceeds from the transaction are less than the “cadastral value × 0.7” parameter, for the purpose of calculating the tax base, the legislation requires the use of this parameter, and not the cost of the land sold. Thus, the primary tax base, without all deductions, cannot be less than 70% of the cadastral value of the site.

From the amount received as a result of the transaction or the amount obtained using the cadastral value, for the purpose of determining the tax base, you can deduct:

1. Social benefit for income tax - 10 thousand rubles.
2. Fixed tax deduction , amounting to 1 million rubles and applied to plots of land owned for less than 5 years.
3. Amount of expenses for the acquisition of ownership of the sold plot. Expenses will need to be confirmed, and, of course, this only applies to cases of purchase (redemption) of a land plot. Cases of inheritance and donation are not suitable here.

Social benefits, if eligible, apply in any case. Whether to use a tax deduction or a deduction for the costs of purchasing a plot depends on the situation. If the amount of documented costs is greater than the tax deduction, it is more profitable to apply the costs. But some want to retain the right to deduct and reduce the base by the amount of expenses, even if it is less than a million rubles.

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​Preparation, submission of a declaration and payment of tax on income from the sale of a land plot are procedures carried out according to the general rules provided for fulfilling the obligation of a personal income tax payer.

The declaration must be submitted to the Federal Tax Service at the place of residence (registration) of the individual before April 30 of the year following the year in which the income was received. Tax must be paid in full by July 15 of the year the declaration is submitted.

If income from the sale of land is the only component of an individual’s personal income tax base, then the declaration will concern only this amount received and the tax calculation made. If there are other incomes, for example, from the sale of another property, then one 3-NDFL declaration is drawn up for all types of income.

Only those who do not have an obligation to pay tax on the sale of land, for example, taking into account the duration of ownership, need not submit a declaration. If there is such an obligation, but when calculating the taxable base and personal income tax, it turns out “0” or even “minus” the tax due, then the declaration will still need to be prepared, but the tax will not be paid. Along with the declaration, you must submit documents confirming the benefits, the right to the deduction used, and the costs of acquiring land. The Federal Tax Service can check some circumstances without these documents, through interdepartmental interaction or by accessing the relevant electronic databases, but not all and not always. It is better to prevent controversial issues in advance. In any case, the Federal Tax Service has the right to request from the taxpayer documents confirming certain facts and figures reflected in the declaration.

To simplify the preparation of declarations and calculations, you can use the services presented on the official website of the Federal Tax Service. Today, the taxpayer’s personal account functions there, through which any remote interaction with the department can be carried out.

Tax on income from the sale of land for organizations and individual entrepreneurs

Organizations and entrepreneurs are required to pay tax on income from the sale of a plot of land if this property is used in commercial activities. Accordingly, the income received must be accounted for as income from such activities and included in the tax base. These categories of taxpayers calculate and pay taxes according to different rules than individuals. Here the rate is applied based on the taxation system used, and reporting and payment of tax are carried out according to the general rules of accounting and fulfillment of tax obligations.

Who should pay for the plot, how much is its size, when is it tedious to pay the tax? In our material we will consider all aspects of paying for this, preparing reports, and study all other nuances that will help to correctly carry out calculations for individuals and legal entities.

Who should pay tax on the sale of land?

There are two main categories of payers of this tax:

• Individuals - residents of the Russian Federation who spent at least 183 days in Russia during the year.
• Legal entities and individual entrepreneurs who are .

Residents must pay this tax regardless of whether it is located in Russia or outside its territory. But non-residents only if the sale of a land plot was completed in Russia.

The tax amount for individuals is:

• 13% for residents.
• 30% for non-residents.

But in the case of legal entities, income received from the sale of a plot must be taken into account in the total amount of income from their activities, therefore, the calculation and other conditions for paying tax are determined by the taxation system used at the enterprise.

Duration of ownership is an important factor in calculations

Tax legislation, including Article 217 of the Tax Code of the Russian Federation, establishes two periods of ownership for land plots that were acquired after January 1, 2016. And they both affect the size of the tax liability:

3 year period

This period is considered sufficient to exempt an individual from paying tax after the sale of the plot. To avoid paying tax, you must have one of the following grounds:

1. There is a gift agreement between relatives.
2. The plot is privatized.
3. There is a lifelong maintenance agreement available.

5 year period

This period is also the minimum allowable, allowing individuals to be exempt from paying tax.

But an important note is that it can be used if it is not possible to apply a 3-year period. For land plots purchased before January 1, 2016, a three-year period will continue to apply.

True, the Federal Law stipulates that regions themselves can shorten these periods for certain categories of citizens at their request.

How to calculate personal income tax?

Individuals themselves must pay taxes, determine benefits (if any), and carry out all calculations. That is why it is so important to understand exactly how in this case - after all, if errors are identified by the inspection authorities, claims may be made.

One of the most important questions is how much tax is paid, what documents need to be drawn up and how are payments made? Let's take a closer look.

The tax is paid on the amount that is the tax base - it is calculated taking into account all the costs of purchasing housing, deductions, etc. To determine the tax base you also need to take into account:

First, we determine the period when the plot was owned, then we take as a basis the amount received as a result of the transaction. The tax base most often does not exceed it, but it allows you to reduce its size due to the presence of deductions. Then the base is calculated individually.

At the same time, since 2016, it is necessary to analyze the amount received, compare it with that received in the transaction (this information can be found in the contract), and take into account the cadastral value.

If the income received from the transaction is less than the amount received as a result of multiplying the cadastral value by a coefficient of 0.7, then in this case it is this value that must be used, and not the cost of the sold land plot.

Thus, the primary value cannot be less than 70% of the cadastral value. After receiving the amount you need to subtract:

1. 10 thousand rubles is a social benefit.
2. A fixed tax deduction, which is equal to 1 million and can only be applied to land that has been owned for at least five years.
3. The amount of expenses that were spent on the purchase of the site. In this case, expenses must be confirmed (receipts, contract, etc.). This option cannot be used for land received as an inheritance or gift.

Social benefits can be used in all cases, but applying a tax deduction is everyone’s business and depends on the circumstances. For example, if the amount of costs turns out to be greater than the deduction amount, it is much more rational to use the cost method. However, some citizens still use their right to receive a deduction to reduce their tax base.

Payment of tax on the sale of land and declaration

In addition, taxpayers are responsible for filing returns and paying taxes. The document itself must be submitted to the tax office no later than April 30 of the year following the reporting year. That is, when selling a plot in 2015, the document must be sent for verification no later than April 30, 2016. Tax payment is made no later than July 15 of the same year (after submitting the declaration).

If an individual received only income from the sale of his property in the reporting year, then the declaration will contain only information on this transaction. If there is other income, for example, the rental of property or the sale of other objects, a general declaration is drawn up in form 3-NDFL.

Only those who do not have to pay tax upon sale, for example, who have owned a land plot for more than 5 years, etc., may not provide this document. If this obligation is present, but when calculating the tax it turns out to be zero or less, the declaration is drawn up in accordance with all the rules, but the tax does not need to be paid.

Along with this document, it is also worth providing the tax office with other documents to confirm the benefits, the right to use the deduction, checks and contracts confirming expenses. Undoubtedly, the tax inspector can check all these documents without you, since he has access to various databases, however, this condition is mandatory - if there are no supporting documents, it may turn out that there is no deduction, which means that taxes will be recalculated in favor of an increase .

To simplify the preparation of reporting and calculations, individuals can use specialized services on the website of the Federal Tax Service. There you also have the opportunity to enter your personal account, where you can contact the department, ask questions, make payments, etc.

Can they refuse to accept a declaration?

It is important to remember that the tax inspector may not accept the declaration, but only for legal reasons, which include:

• Lack of important documents – for example, the applicant’s passport.
• Lack of signature on the declaration.
• When submitting a document to the tax office, to which the applicant does not belong.
• The document is filled out incorrectly.

But if you filled out the document correctly, and the inspector refused to accept your declaration, you have the right to appeal to a superior person - in this case, the tax service employee faces disciplinary action.

Taxes on the sale of land to individual entrepreneurs or legal entities

As we have already said, individual entrepreneurs and legal entities must pay this tax only if they use the land for commercial purposes. That is why all income from the sale of land will be included in the overall tax base of the enterprise.

There will be a slightly different form of calculation - the rate is calculated based on the adopted taxation system, and the creation of reports and payment of taxes are carried out according to the general rules for paying taxes.

Examples of calculations - useful information

Let's take a closer look at tax calculations when selling a plot, which will allow you to avoid purchasing and correctly draw up a declaration and make payments.

Individuals

We have the following data: the taxpayer can apply a property deduction - this advantage is defined in Article 220 of the Tax Code of the Russian Federation. If the seller of the plot is exempt from payment in accordance with Article 217 of the Tax Code of the Russian Federation, he can reduce the tax base by 1 million rubles. It is tedious to subtract this amount and pay tax from the resulting amount. There is an example: a plot of land was sold for 3 million rubles, and the seller was able to reduce the base by 1 million rubles, as a result, the amount from which the calculation needs to be made was 2 million rubles.

Therefore, the tax will be equal to: 2 million rubles * 0.13 = 260 thousand rubles.

At his discretion, an individual can either take advantage of the deduction or present in the document the expenses that he incurred to purchase the site, reducing the base by this amount. The second option will be the most rational in the case of:

1. There are documents that will confirm expenses - checks, a purchase and sale agreement indicating the price.
2. The amount of expenses exceeded 1 million rubles.

For example: citizen Ivanov bought a plot for 2 million rubles, but sold it for 3 million rubles, and all the necessary receipts and documents were preserved. Ivanov must “report” this in his declaration and reduce expenses by 1 million. Therefore, the tax amount will be:

1 million rubles * 0.13 = 130 thousand rubles.

Legal entities

It all depends on what taxation system is adopted at the enterprise:

When working under a special regime or simplified tax system, a tariff of 6% is used. It’s simple to calculate: when selling property worth 3 million, the tax amount will be 180 thousand rubles (3 million * 6%)

If the company operates on the principle of “Revenues reduced by expenses”, you need to use a rate of 15%. This system allows you to deduct the following types of expenses from the tax base:

• For registration, approval of ownership, land surveying, etc.
• To pay the state fee for registration.
• To pay the notary fee.

But the costs of purchasing a plot cannot be used for deduction - this should be remembered so as not to make mistakes in the calculations.

If the work is carried out according to the general regime, then the income from the sale of the plot must be subject to a rate of 20% of the profit. True, the Tax Code of the Russian Federation allows you to reduce this amount by expenses incurred for the purchase if you have supporting documents.

Responsibility for non-payment and failure to submit a declaration

If, after the sale of the plot, the seller does not submit a tax return and does not pay the tax, sanctions will be applied to him - fines, penalties, etc. In this case, a penalty is charged for each day of delay in the amount of 1/300 of the refinancing rate established by the Central Bank of the Russian Federation.

Fines are provided for failure to submit a declaration or errors in them in the amount of 1/200 of the tax amount, but not more than 30%. The minimum fine is not less than 1000 rubles.

In case of non-payment of tax or payment of an incomplete amount, a fine of 20-40% of the total tax is provided. The amount depends on the reason for non-payment.

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It is valid only when purchasing land plots (or shares thereof) for individual housing construction (IHC) or if there is a residential building on the territory.

How the purchase works:

The purchase of a land plot is considered legally formalized and has legal rights only after the official registration of the agreement.

The basis for transferring ownership of a plot is the presence of a certificate issued by the seller, based on data entered into the state land cadastre.

The difficulty of registering the transfer of ownership rights to plots is due to repeated changes in land legislation.

When purchasing, you need to pay attention to the details:

1. Purpose of the land. The acquisition of a plot of farmland, even if there is a house suitable for living, will deprive the right to a deduction.
2. Correspondence of the size of the plot under the contract with the data of the cadastral passport with the current date.
3. Presentation by the seller of government acts on the property without a cadastral number.
4. There are no discrepancies between any of the parameters of the certificate and the extract from the Unified State Register.

Additionally, before starting to draw up a purchase and sale agreement, it is necessary to obtain information about the site in the absence of a seizure, encumbrance or contribution to the authorized capital of a legal entity.

What documents are needed?

When registering a plot, the seller provides an identification document and title papers for the land plot.

• an individual – a passport or other authorized document;
• a person acting under – a passport and a notarized power of attorney for the right to provide interests;

• a legal entity - constituent documents and a power of attorney for a representative;

• individual entrepreneurs - passport and OGRNIP Certificate.

The buyer and seller jointly submit an application for registration (both for and for) and a receipt for payment of the state duty.

Photo: sample receipt for payment of state duty

The main package of documents is prepared by the seller regarding the land plot being sold.

Details about the requirements and list can be found on the official website of Rosreestr.

Is there a deposit?

Receiving a deposit is a common form of guarantee for a transaction. The deposit is paid after inspection of the site and oral agreement of the parties.

When documenting the deposit, difficulties arise with the return of funds upon termination of the transaction agreement.

It is difficult to qualify a deposit as an advance in court, since there is no documentary evidence of the basis for making an advance - a preliminary agreement.

A legally protected deposit must be drawn up. This is a preliminary agreement that is valid and confirms the readiness to complete the transaction.

An advance written down in one of the clauses indicating the terms of return in case of insignificance of the transaction can be returned without any problems either voluntarily or in the process of legal proceedings.

There is no legally established form of agreement; the document is drawn up in any form, taking into account the rules of office work.

The best option for drawing up an agreement is to register it with a notary.

Contacting a notary:

1. Accompanied by the opportunity to receive advice on proper design.
2. Allows you to use the version of the document proposed by him.

The actions of the notary are accompanied by verification of documents.

Documents from the seller

Registration of the transfer of rights is accompanied by the presentation by the seller of documents on the land plot:

• certificates of ownership;

• document justifying the acquisition of the site (and other agreements or government acts);
• cadastral passport of current date;

• contract for the sale and purchase of a land plot, signed by both parties in 3 copies;
• in 3 copies.

In addition to the package of documents, the seller presents a notarized document and a document from the guardianship authorities if there are dependents.

All documents are provided in originals and copies (uncertified photocopies).

Making a purchase

Obtaining rights to dispose of the site by the new owner occurs after receiving a certificate of ownership.

Purchasing a plot of land goes through several stages:

1. Concluding an agreement of intent. Sometimes accompanied by an advance payment specified in the preliminary agreement.
2. Preparation and collection of necessary documents by the seller of the land plot.
3. Conclusion of the main purchase and sale agreement. The purchase and sale agreement is provided in 3 copies.
4. Submitting documents for registration of new rights to the registration chamber.
5. Receiving ready documents.

A sensitive issue in the transaction is the transfer of funds from the buyer to the seller of the land plot.

A modern proven method is to reserve a safe deposit box with the execution of a tripartite agreement between the seller, the buyer of the plot and the bank institution.

Funds are deposited in the safe after submitting documents for registration. At the request of the seller and upon payment, a bank employee checks the authenticity and amount of cash.

The agreement concluded with the bank provides for a limited possibility of receiving funds from the cell by the buyer of the plot upon presentation of a purchase and sale agreement registered by the Registration Chamber.

The transfer of the key from the locker by the buyer to the seller occurs at the end of the transaction.

What is the tax amount?

The legislation provides tax incentives for the purchase of land. The essence of the incentive is to obtain the right to return part of the amount paid when purchasing the site.

It is necessary to have a constant, documented income; within the limits of the accrued tax on personal income, a refund of the amounts paid is made.

The amount of the deduction limit, regardless of the number of objects, remains unchanged - 2 million rubles. Using the maximum opportunity, you can return the amount of income tax paid in the amount of 260 thousand rubles.

Let's consider in calculation:

2 000 000 * 13% = 260 000

Tax refund

Tax refunds are made by the tax office. To receive a tax benefit you must provide:

• title documents for the land plot;
• purchase and sale agreement and transfer deed;
• documents confirming the fact of payment of the amount under the purchase and sale agreement;
• certificate of income received from the place of work 2NDFL;

• owner's passport;
• indicating the account and recipient bank;
• in the number of sheets for property deduction.

The documents are checked by an inspector of the Federal Tax Service in the form of a desk audit; if there are no grounds for a refund, the taxpayer is sent a written refusal.

The discovery of insufficient information or documents is a prerequisite for extending the inspection for a period requiring the provision of additional data.

Example

Let us use an example to calculate taxes when purchasing a land plot by an individual who registered the plot individually.

Let’s assume that a plot of land was purchased in 2012 for the amount of 2,600 thousand rubles. The owner’s income in 2013 according to the income certificate is 600 thousand rubles.

The allowable deduction for 2013 is 600,000 rubles. We calculate the deduction amount:

600,000 x 13% = 78,000 rubles.

This corresponds to the fully calculated tax amount according to the certificate.

Balance of deferred deduction:

2,000,000 – 600,000 = 1,400,000 rubles.

The amount can be submitted for deduction on 3NDFL declarations filed for 2019 and subsequent periods if there is a balance.

How to pay

Tax benefit - property deduction is provided with documentary evidence of expenses incurred - receipts, payment orders, cash orders and other documents confirming payment.

All papers are included in the list of appendices to the 3NDFL declaration and the application for deduction.

Reporting

The deduction is provided on the basis of the 3NDFL declaration.

Submission of the declaration and refund of funds are made at the end of the tax period - the year in which the income was received and not earlier than the year of acquisition of the site.

Filling out the declaration is simple and does not require special knowledge. The only important thing is the accuracy of the data to prevent re-submission and extend the verification time.

Accounting for legal entities

Legal entities have the right to acquire ownership of land plots. Registration is carried out at the location of the site.

Data to the Federal Tax Service comes from the registration authority. The taxpayer acquires the obligation to pay land tax and submit declarations.

The sale of land plots is not subject to VAT (VAT), which obliges the registration of the land plot in the amount of actual costs incurred for the purchase of the property.

In accounting, the object is registered as a fixed asset; depreciation on land plots is not charged.

Income tax refund when purchasing a land plot (tax deductions):

Receiving a property tax deduction for real estate for objects purchased before December 31, 2013 was provided for only one object.

For real estate, including land plots, acquired after January 1, 2019, it is possible to receive a deduction for the acquisition of several objects.

Plot without a house

Purchasing a plot or shares for individual construction and registering property rights allows you to receive a property deduction.

To receive a deduction, it is necessary to have individual construction or the presence of a finished residential building on the purchased plot.

The deduction is applied to those persons who pay tax on personal income when receiving income, entrusting the transfer of withheld funds to the budget to the tax agent - the employer.

The shared ownership is divided according to the percentage of shares to determine the amount of the allowable deduction.

Plot with house

The mechanism for an individual to receive a tax deduction for a plot with a house depends on the time of acquisition.

If an object was purchased after 2019, you can claim a tax benefit - a deduction for both objects, if the purchase amount allows this.

The Federal Tax Service clearly separates the house and the plot as two independent objects (based on registration), which does not allow deductions for the house and plot when purchasing them before 2019.

Country cottage area

In accordance with Art. 220 of the Tax Code of the Russian Federation, a property deduction is provided only when purchasing plots provided for individual construction.

Garden plots have another permitted land use and do not participate in the tax benefit.

How to get a?

The deduction amount in the amount specified in the application, declaration and proven by documents confirming expenses and the fact of acquisition of the land plot comes from the budget to the taxpayer’s account.

The application for a refund indicates the exact bank details and bank account of the taxpayer.

If the buyer is a foreigner?

The legislation allows the use of a property deduction by a foreigner when purchasing a plot of individual construction after the construction of a house or if it is available at the time of purchase.

The question of using a deduction is the possibility of a refund. A person must become a resident of the Russian Federation (registration and stay in the country for more than 6 months) and receive income taxed at a rate of 13%.

Tax obligations arising at the time of a transaction for the sale of a plot of land are incurred by both individuals and legal entities, as well as individual entrepreneurs.

Individuals. Citizens who have completed a transaction are required to pay tax to the budget on the income received from the real estate sale transaction. It is also necessary to submit a correctly completed tax return within the deadlines specified by law. You will learn more about the process of selling a land plot by an individual.

Legal entities. As a rule, plots of land that are the property of legal entities are listed as fixed assets on the balance sheet of the enterprise. As a result, the charter of the enterprise must stipulate the possibility of selling these plots. In this case, taxes will be paid according to the taxation system chosen by the enterprise.

Persons engaged in individual entrepreneurship. Money received by an entrepreneur as a result of a transaction for the sale of land used by him in the process of business will be considered his income. As a result, the tax amount will be calculated according to the taxation system that was chosen by the given entrepreneur.

Payment rates

If the citizen making the transaction is the owner of the corresponding plot of land for less than three years and resides in the territory of the Russian Federation for more than 183 days, then the tax rate will be charged at the rate of 13%.

If the period of residence of the land owner in the country does not exceed 183 days, then the tax rate increases to 30%.

In addition to taxes, there are other equally important points that are worth considering when purchasing a plot of land from the owner and will tell you about them.

Taxable period

Tax period in this case equal to one calendar year from the moment registration took place.

At the same time, the citizen who sold the plot of land is obliged to submit a completed declaration form to the tax office no later than April 30 of the next calendar year. This tax must be transferred to the budget before July 15 of the following year.

Determining the term

When determining the tax rate, the key factor is the period of ownership of the land plot.

Since the plots are the real estate of citizens, they are subject to registration. According to this, the date of registration of the purchase and sale of this plot of land will be the beginning of the period of ownership.

If two plots were merged, then a new plot is formed, and the old one ceases to exist, and in this case, the moment of registration of the new one is the beginning of its tenure.

Correct calculation

The owner has been the owner of the plot for more than three years.

In this case, a citizen of the Russian Federation will be exempt from paying tax. Also, in this case there is no need to submit a declaration. In the event that tax inspectors suddenly have questions about the transaction, the owner of this plot is obliged to provide documents that can confirm the period of ownership of this property.

The citizen has been the owner of the plot for less than 3 years. The calculation can be made using a formula according to which the amount of this tax will be equal to the difference between the tax deduction and the tax base, multiplied by 13%.

Let's look at an example of a calculation with a tax deduction.

Gr. Elizarov acquired a plot of land in July 2014, and in August 2015 decided to sell it for 5,645,000 rubles.

In this case, the citizen was the owner of the plot for less than three years. He must calculate the tax on the sale of land, after which he must submit a duly completed declaration form to the tax office.

According to the provided formula, we will make the calculation:

Personal income tax = (5,645,000–1,000,000) x 13%
Personal income tax = 603,850 rubles.

Let's consider example taking into account the expenses incurred by the owner to purchase a piece of land.

Elena Sergeevna Kachkarova purchased a plot of land for 4 million rubles in 2014, and in 2015 she decided to sell this plot for 2 million rubles.

Let's make the calculations:

Personal income tax = (2,000,000 – 4,000,000) x 13%

Personal income tax will be zero, since the tax base is equal to a negative indicator - 2,000,000 rubles.

The plot of land was received by inheritance.

In this case, taxation will be carried out in the standard manner. The cost of such a plot will be considered the cadastral value.

Owners of such a plot can also use a tax deduction.

Let's look at an example. The cost of the plot of land, which was received by the owner by inheritance, is 2 million rubles.

Let's make the calculations:

Personal income tax = (2 million rubles – 1 million rubles) x 13%
Personal income tax = 130 thousand rubles.

Procedure, terms of payment and reporting

According to current legislation, citizens must pay off their tax obligations within the appropriate period and in any way convenient for them:

1. Payment via the Internet.
2. Payment via self-service terminal.
3. Payment through Sberkassa.
4. Payment through any bank branch.

The receipt of funds transfer must be kept for further confirmation of this transaction.

Citizens who sold the plot are required to calculate the amount of tax liability on their own before July 15 of the current year.

After the taxpayer submits this declaration, a notification will be sent to him at his place of registration, indicating the amount of tax, as well as the deadline for transferring the amount of tax to the budget.

This tax will be calculated based on the information provided in the submitted tax return. According to current legislation, the taxpayer is required to submit a declaration of the appropriate form no later than April 30 of the following year.

The declaration can be completed either by hand, typewritten or electronically. Empty fields in the declaration must be filled in with dashes.

Who is eligible for preferential taxation?

According to the legislation of the Russian Federation, some citizens have the right to preferential calculation of tax liability. These citizens have the right to reduce the size of the tax base by an amount of 10 thousand rubles.

To do this, you should contact the tax office at your place of registration with a package of documents confirming your right to receive this benefit.

1. Heroes of the USSR and the Russian Federation.
2. WWII veterans.
3. Knights of the Order of Glory.
4. Veterans, as well as disabled combat veterans.
5. Disabled people of the first and second groups, as well as disabled people from childhood.
6. Citizens who took part in the liquidation of the Chernobyl nuclear power plant.
7. Citizens who suffered from radiation at the Mayak production facility, at the Semipalatinsk test site, and during the dumping of hazardous waste into the Techa river.
8. Citizens who received radiation sickness as a result of radiation exposure, as well as those who took part in the liquidation of nuclear accidents and testing of nuclear weapons.

How can I make a tax deduction?

Owners of a plot of land have the right to take advantage of a tax deduction, the amount of which currently amounts to 1 million rubles.

Also, it is worth noting that if the property owner did not use the deduction in full in the current calendar year, then its balance will be carried over to the next year. But if real estate sales are carried out again next year, the tax deduction can be used again in full.

It is also worth remembering that a tax deduction will be provided for all objects of both real estate and movable property sold in the current year. To receive, expenses can be incurred either in cash or in any kind. Payment can also be made in the form of a bill of exchange purchased under a civil contract.

Also a tax deduction can be provided when paying using a targeted loan, or exchange for another property. It is worth drawing conclusions that the calculation of tax when selling a land plot must be approached with all seriousness so that its amount is minimal.

To do this, it is necessary to take into account, first of all, the period of ownership of this plot. In addition, in some cases it is worth using a tax deduction, which will significantly reduce the amount of this tax. But read about the features of buying a share of a plot in.