In the case of a car sale, you must pay from the proceeds of the transaction, but not in all cases. It depends on how long you have owned the car and the amount of the transaction. Confirmation that the car is sold cheaper than it was bought can also play a role.
It is necessary
- - contract of purchase and sale for a car;
- - calculator.
Instructions
Step 1
It's worth starting with the simplest option. If the sold car has belonged to you for three years or more, you do not need to count anything, since the tax is simply zero.
In this case, the Tax Code of the Russian Federation exempts all your income from the transaction from taxation, and by default. You don't need to report anywhere, collect documents and declare anything.
But it is worth, within three years from the end of the year in which the transaction was made, to keep the documents confirming the very fact of the transaction and how long the car was registered with you. If the tax authorities want to accuse you of dishonesty, these papers will reduce their claims to the amount of tax due from you under the law, that is, to zero.
Step 2
More complex option. You have owned the car for less than three years.
It all depends on the amount of the transaction. If the car left for 250 thousand rubles. or cheaper, you don't have to pay anything again. But you will have to tinker with the papers in order to formalize the right to a property tax deduction (this procedure deserves a separate description).
If it is more expensive, subtract 250 thousand from the transaction amount, divide the remainder by 100 and multiply by 13 (or calculate 13% of the transaction amount reduced by 250 thousand using the corresponding calculator option). This is the tax that you must pay. Declaring income and applying for a deduction is also required.
Step 3
If the car has been in your possession for less than three years and you can prove that you sold it for less than you bought it (with a document certifying the cost of the purchase and a sales contract with a lower amount), you have nothing to pay tax on: you don’t received income, but suffered losses.