An individual or legal entity, joining a limited liability company, can contribute immovable property to the authorized capital as his share. The transfer of ownership of real estate must be registered by law and the real estate must be recorded in the accounting records of the LLC.
Instructions
Step 1
Before transferring real estate to the authorized capital of an LLC, make its monetary value. If it is less than 20 thousand rubles, it can be fulfilled by agreement between the founders. In the event that the amount of the property contribution to the authorized capital of the company is more than 20 thousand rubles, then an independent expert must be involved in its assessment.
Step 2
Register the ownership right of a legal entity - LLC to the real estate contributed as a share, since this right arises only at the time of registration of the transaction with the state territorial authority authorized to do so (clause 2 of article 8 and clause 2 of article 223 of the Civil Code of the Russian Federation). Please note that the documents confirming the contribution to the charter capital of the real estate company must be submitted for registration within 1 month after the decision to amend the constituent documents is made. If this period is violated, the increase in the authorized capital may be declared invalid.
Step 3
As for the reflection in the accounting of LLC, then, in accordance with clauses 23, 28 of the Order of the Ministry of Finance of the Russian Federation N 91n "On the approval of methodological instructions for the accounting of fixed assets" founders. Make a debit entry on the account for accounting for investments in non-current assets in correspondence with the account that takes into account settlements with the founders. In accounting, reflect this by posting: debit 08 (10, 58) credit 75 subaccounts "Calculations for contributions to the authorized (pooled) capital". Income received in the form of property - contributions to the authorized capital, is not included in the tax base of income tax.
Step 4
When determining the depreciation rate for real estate objects received as a contribution to the authorized capital, determine it taking into account the operating life of the previous owner (clause 12 of article 259 of the Tax Code of the Russian Federation).
