When renting out or selling non-residential premises, the owner of the premises is obliged to pay taxes, the amount of which depends on the specific situation, including the amount of the transaction, the availability of the necessary documents and other factors.
Instructions
Step 1
If you are renting out non-residential premises as an individual, then submit documents confirming your income from the rental of the premises to the local tax office. According to the Tax Code of the Russian Federation, an individual, when renting out non-residential premises to another individual, must pay taxes in the amount of 13 percent of the income received.
Step 2
If you are an individual, but you are renting out non-residential premises to an individual entrepreneur or legal entity, visit your local tax office and explain the situation. You will not pay taxes, since according to the Tax Code of the Russian Federation, in such a situation, taxes are paid by the tenant himself.
Step 3
If you lease premises to an individual, but consider the tax on non-residential premises of 13 percent too high, register as an individual entrepreneur. In this case, a simplified taxation system will be applied to you, and you will give to the treasury only 6 percent of the income received. However, in this case, if something happens, you answer with your property, which does not threaten an individual.
Step 4
If you are selling non-residential property as an entrepreneur, report it to your local tax office. You will pay the simplified taxation system in the amount of 6 percent of the amount of income received.
Step 5
If you decide to sell non-residential premises that you owned for three years or more as an individual, that is, not in the framework of entrepreneurial activity, you do not have to pay tax. If you, as an individual, are selling non-residential premises that you have owned for less than three years, submit the transaction documents to the tax authorities. You will pay personal income tax. However, you may not pay tax on all of the income you receive.
Step 6
You have two options:
1. Take advantage of a property tax deduction. In the case of non-residential premises, it is equal to 250,000 rubles. For example, if you are paid 3,000,000 rubles for the premises, then the taxable income will be 3,000,000 - 250,000 = 2,750,000 rubles. Then the amount of tax will be equal to 2,750,000 x 13% = 357,500 rubles. 2. Provide the tax service with documents confirming your expenses related to this transaction (for example, on the cost of the premises for which you bought it earlier). Then, if you paid for the premises, say, 2,500,000 rubles, and sell it for 3,000,000, then the taxable income will be 3,000,000 - 2,500,000 = 500,000 rubles. In this case, the amount of tax will be equal to 500,000 x 13% = 65,000 rubles.
