Tax benefits for pensioners: property tax, car tax, land tax

Since the beginning of this century, a compulsory insurance system for people of retirement age has been introduced in our country. In connection with this innovation, the basis of the pension is insurance contributions.

Employers pay insurance payments for employees for the entire period of employment. The larger the amount of contributions paid in the form of insurance premiums, the larger the pension will be accrued.

• Pension payments are constantly indexed, but indexation does not keep pace with the rate of inflation.
• The legislator has provided for some types of benefits.
• The preferential category of citizens includes:

• People who have reached retirement age;
• Received the title of labor veterans;
• Citizens recognized as low-income.

Benefits of all types are issued in the social protection departments at the place where the person lives and is registered.

The Tax Code clearly interprets the conditions for receiving benefits.

It is also indicated that a person of retirement age has the legal right to take advantage of such benefits, but this does not apply to his duties. You can receive preferential conditions in accordance with the Taxation Law.

An exception to the rules is taxes on land plots, the payment of which is regulated according to the regulations of each region separately.

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How does the tax benefit for pensioners work?

In order to receive the benefits that a pensioner is entitled to, you need to provide a certain application and documents that confirm the preferential conditions.

1. The necessary documentation should be submitted to the tax organization at the place of current residence or the location of the property. You can receive a legal benefit for only one type at the request of the payer (optional).
2. If there are several property objects , the pensioner has the right to choose which one he wants to receive benefits for and inform the tax authorities about this.
3. If the payer has not chosen the object for which he would like to receive a discount, then the tax authorities themselves determine the subject of his taxation, taking into account its maximum assessment.
4. The benefit can be obtained only for one object of each type.
5. If he owns both a house and an apartment, he has the right to receive benefits for each of them, because they belong to different taxation items, and an apartment and a room are one object. In this case, the pensioner will have to choose a more profitable item to receive the benefit.

Property tax for pensioners

A person of retirement age does not pay taxes in full on the following types of real estate:

• Apartments and living rooms (regardless of their location: in a new building or on the secondary market);
• Residential private buildings;
• Premises used for professional activities;
• Buildings of an economic nature that are built on dacha and garden plots (provided that their area does not exceed 50 m2);
• Garages.

1. In this situation, one condition must be maintained: the property must be the personal property of the pensioner.
2. There are times when you will need to pay the tax in full.
3. These include the presence of such real estate:

• An object whose value according to the cadastre exceeds more than 300 million rubles;
• If the property is used for commercial purposes;
• The property includes several types of real estate (for example, 2 residential premises, 2 garages, etc.).

If the property belongs to the joint property of the spouses, and one of them is not yet a pensioner, then they will not receive tax benefits for the other part of the property.

Land tax for pensioners

The issue of land tax for people of retirement age has many nuances and pitfalls.

Until the 90s of the last century, such a tax was not paid.

• Since 2013, pensioners have been required to pay for it. It is calculated by tax services at the local level, based on certificates of land ownership;
• The scope of taxation on land is determined by the local government (or administration). They are the ones who have the right to make decisions on granting benefits for land;
• Land tax has the right to demand payment if the plot is registered with the cadastral chamber. If it is not there, then the tax authorities have no right to demand payment;
• At the Federal level, according to the decree, only one category of the population does not pay taxes - the indigenous population of Siberia and the Far East. The fact is that the lands on which they live are used for farming (fishing, farming, reindeer herding, etc.).

Transport tax for pensioners

Tax on movable property is determined only by region and is regulated by federal law.

To receive a transport benefit, a pensioner must submit an application to the local tax office and attach the necessary evidence:

1. Pensioner's ID;
2. Passport;
3. Registration certificate for the car indicating its make and state registration. numbers.

Transport tax incentives are active. This means that when a pensioner applies for benefits, he will receive them, otherwise everything will remain at the same level. A pensioner, if he has several cars, is given the legal right to choose the one that is more profitable for him for a preferential payment.

Tax benefit for military pensioners

The category of persons such as military pensioners has a huge list of benefits.

These include:

• Employment benefits and protection in case of staff reduction;
• Exemption from tax payments on both land and property;
• Only combat veterans or disabled war veterans are exempt from movable property tax
• Benefits to the families of persons who took part in battles or eliminated their consequences;
• Treatment in sanatoriums with payment of travel to the place of treatment and return trip;
• When assigned the status of a participant in hostilities - guaranteed free travel in public transport, as well as throughout the country;
• Discounts or exemptions from utility payments.

How is the tax benefit for pensioners processed?

• To apply for a pension benefit, an elderly person needs to collect a certain package of documents and submit it to the tax authorities at the place of residence or at the address of the property.
• After receiving the documents, the representative of the tax organization will indicate the day when the corresponding decision will be made.
• You need to know that the following are completely exempt from taxes:

• Agricultural producers (farmers, cattle breeders);
• Establishments of hospital complexes;
• Emergency service and its transport;
• Enterprises that provide housing maintenance services;
• Organizations that are responsible for military vehicles.

In addition to tax benefits, pensioners have the right to count on reduced utility bills, free travel on long-distance transport, as well as on public transport, receiving social support, and treatment in hospitals and hospitals.

Today, the amount of pension payments is slightly more than the minimum wage established by the state. Therefore, getting help from the government in the form of tax breaks remains a very important help. The downside is that some benefits depend on the location of the locality (depending on the region).

In this regard, advice: independently monitor the changes taking place and do not delay in collecting the necessary documentation to determine benefits.

Application for tax benefits

To submit documents to the tax service for benefits, you must correctly fill out an application of a certain sample.

Documents for providing tax benefits

To apply for the necessary tax benefits, you should collect the following documentation:

• Passport (provided it is not expired);
• Application of a certain sample;
• Certificate;
• TIN;
• Document confirming home ownership;
• Technical passport for the car.

These documents are transferred to the secretary of the tax service, where after a certain time a corresponding decision is made on the provision (refusal) of tax benefits.

Conclusion

Unfortunately, not all pensioners know about their rights to benefits and often learn information from their neighbors.

In fact, there are a lot of them:

• receive compensation for travel tickets to and from your vacation spot once every two years
• A tax benefit is provided for a plot of land that is allocated for construction;
• Pensioners are fully exempt from paying property tax;
• Providing a working pensioner with additional leave without pay;
• Advanced training and free training in the employment service;
• Pensioners who find themselves in difficult life situations receive cash payments, as well as in-kind assistance: food, clothing, shoes.

In fact, there are quite a lot of types of social benefits. The trouble is that this information is not advertised and is provided only upon request. Therefore, it is necessary to inquire about the availability of benefits, view official websites and visit social protection organizations more often.

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Source: http://consult1001.com/nalogi/nalogovye-lgoty-pensioneram.html

Tax benefits for pensioners in 2020: property, transport, land

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In this article we will try to consider the main categories of benefits established by the state of the Russian Federation for pensioners for the current year.

Property tax benefits

Such benefits in 2018 are provided according to different rules, one of which is the regional principle (for example, benefits for real estate are all-Russian, and for a car - regional).

As you know , pensioners are exempt from real estate taxes . Of course, here it is necessary to comply with a number of conditions established by law, for example, real estate must be registered exclusively in the name of the pensioner, in addition, they cannot be used as objects of profit.

Tax benefits are provided in relation to:

• private houses;
• rooms/apartments;
• premises used for creative purposes;
• garages/car spaces;
• buildings, the size of which is no more than 50 m2, which are located on country houses and other land plots.

In relation to other real estate, taxation is established in the usual manner. Benefits cannot apply to real estate whose value is over 300 million rubles.

An innovation is the rule establishing that benefits for real estate are provided in relation to one object of a specific type of property, which is determined by the pensioner himself. Thus, pensioners who own several real estate properties can count on benefits exclusively in relation to one property .

Transport tax benefits

As already mentioned, transport tax belongs to the regional category, therefore the main features of issuing benefits for it depend on the region where the pensioner lives. The general rate of this tax in the Russian Federation is 3.5 rubles. for 1 hp

, and each region has the right to set its own rate, but not higher than 10 times the total.

As with land tax, pensioners enjoy the privilege of receiving transport benefits only in relation to one vehicle .

Let's look at examples of establishing these benefits in individual regions. So, for example, in Moscow they have been abolished altogether, in St. Petersburg it is possible to achieve complete tax exemption.

Most often, pensioners do not pay transport tax if the power of their car reaches less than 100 hp. In the Novosibirsk region, pensioners pay only 20% of the rate for transport up to 150 hp.

, in the Samara region the tax rate is 50% of the total.

Pensioners of the following categories are completely exempt from paying transport tax : heroes of the USSR and the Russian Federation who have the Order of Glory (three degrees), WWII veterans, disabled people of groups I and II; victims of nuclear accidents.

Land tax benefits

This type of benefits for pensioners is not provided for by current legislation, with the exception of a number of categories of citizens (small indigenous peoples of Siberia, the Far East; disabled people; participants of the Second World War, victims of nuclear accidents, etc.). The establishment of a tax on land plots is the direct competence of local authorities. The municipality determines personally whether land benefits apply on their territory or not.

Application for tax benefits for pensioners. How to compose and where to submit?

The application procedure is a mandatory condition for granting benefits to pensioners. Pensioners, in order to purchase benefits for a particular type of tax, must submit a written application to the tax office at their main place of residence (with the exception of taxes on property and land, in these cases, you should apply at the location of the property).

In addition to the application, individuals must also provide:

• passport;
• pensioner's certificate;
• TIN;
• documents evidencing ownership of the proposed preferential facility.

The application is written in free form due to the fact that the official form is not fixed by law.

At the same time, the application must reflect the following: the name of the body where it is submitted; personal data, TIN; passport information; place of registration; Contact details; the main essence of the application indicating the regulatory legal act to which the pensioner refers; legal grounds for granting benefits; list of attached documents; date and initials.

Download a sample application for tax benefits for pensioners

All documents are presented in the form of originals and copies, certified independently by Federal Tax Service employees upon presentation.

In addition, pensioners should take into account the following circumstances:

• for a specific type of tax, one set of documents is drawn up;
• acts regulating the system of regional or local tax benefits should be requested from the authorities that issued them (usually municipal authorities);
• If pensioners do not apply to the tax office in a timely manner in order to receive benefits (that is, when the time to pay taxes has come and the benefits have not been established), they should apply for a refund of the overpaid tax. In this case, the tax authorities recalculate;
• If a person does not acquire pensioner status from the very beginning of the year, then the tax office recalculates taxes and calculates them until the moment when the person became a beneficiary.
• in cases where a pensioner has a share of property, and other shares are assigned to persons who do not have pensioner status, benefits apply only to the share of the pensioner.

Download a sample application for the issuance of overpaid tax

If you have any difficulties with drawing up an application for benefits, a refund of overpaid tax, or other questions about providing you with tax benefits under the right of retirement age, then our on-duty online lawyer is ready to advise you on this issue for free.

Source: https://law03.ru/finance/article/lgoty-po-nalogam-dlya-pensionerov

Tax benefits for pensioners in 2020: for property, for transport, for land

general information

Last year did not bring significant and fundamental changes in government benefits addressed to pensioners, when compared with the previous year. Didn’t bring it, except for a number of nuances.

Due to the “eternal” economic crisis in the country, the state is trying not to be wasteful, so savings affect all areas of social life. At the same time, the government often and often declares that pensioners will not be affected in any way by the policy of saving budget funds.

Property relief for pensioners

Property benefits are allocated in proportion to various rules, the main one of which is the principle of the regional nature of these benefits. For example, relaxations in payments for real estate are federal, but benefits for transport are regional.

Citizens of retirement age receive freedom from duties on their real estate.

Important! A number of conventions are important here: for example, all real estate must belong to a pensioner as a property. They must not be used by him for commercial purposes.

Here is a list of objects that have tax benefits for pensioners:

• private house;
• square meters of a common room and the whole apartment;
• premises for use for creative purposes;
• garages and places for cars (parking lots);
• buildings whose area is no more than 50 square meters, located on acres of land and plots.

In relation to any other real estate, taxes are collected in the usual way.

Keep in mind! The benefit does not apply to a pensioner’s real estate, the price of which exceeds 300,000,000 rubles.

The main innovation for 2018 is precisely that property relief can be received by a pensioner for only one piece of property, and nothing more. The pensioner has the right to choose this object, free from the burden of taxation, absolutely independently.

Transport concessions for pensioners

First of all, it should be understood that the transport tax is regional. Accordingly, its features and nuances are entirely dependent on regional authorities.

At the same time, regions have the right to set their own local rate. But it cannot exceed more than ten times the general rate adopted at the federal level.

Important! Similar to property benefits for land , a pensioner has the right to take advantage of a relaxation in the tax payment on a car, but only in the amount of no more than one vehicle.

Speaking from the territorial aspect, they have been canceled in Moscow. In St. Petersburg, it is possible to receive a complete exemption from transport tax. In the Novosibirsk region, citizens of retirement age must pay only 20% duty on a vehicle if its power is less than 150 horsepower. In the Samara region, this figure is 50% of the tax rate.

Important! A pensioner does not have to pay car tax if the engine power of his car does not reach one hundred horsepower.

Have a complete exemption from payment of transport tax:

• heroes of the Soviet Union and Russia,
• military veterans from the Patriotic War,
• citizens with disabilities groups 1 and 2,
• citizens injured in nuclear accidents.

Land relief for pensioners

Land benefits for people of retirement age are not provided for under the current law. The right to establish such concessions is completely given to the municipal authorities: only they determine whether land benefits will apply on their territory or not.

We remind you that even if you thoroughly study all the data that is in the public domain, this will not replace the experience of professional lawyers! To get a detailed free consultation and resolve your issue as reliably as possible, you can contact specialists through the online form .

Benefit application: how to prepare and where to submit?

To receive a tax break, you must contact the tax authorities by submitting an application for the benefit. Therefore, all benefits are declarative.

To obtain transport benefits, you should go to the tax office located in the place where the pensioner lives. But benefits for property and land should be issued directly at their location.

In addition to the required application, pensioners are required to provide:

• Identification.
• Pensioner's ID.
• TIN.
• Official papers confirming the ownership of this specific privileged object.

To apply for a tax benefit, you must fill out the appropriate application. Previously, the application was drawn up in free form, since it was not regulated in any way by law.

But from January 1, 2018, the order approved the application form for the provision of tax benefits for transport tax, land tax, personal property tax, the procedure for filling it out and the format for submitting the application for the provision of tax benefits in electronic form.

Information about this is contained on the Federal Tax Service website, where you can read the order and download the application form.

You can also download a sample application form from our website.

Keep in mind! It is necessary to provide only the originals of all certificates and certificates. The photocopy of documents is certified by tax officials in person upon presentation of their originals.

Important Additions

Keep in mind the following cardinal points:

• A specific tax corresponds to the preparation of one documentary set.
• The necessary acts on local tax benefits should be requested directly from the authorities that issued them.
• If a pensioner fails to apply to the tax authorities for benefits in a timely manner (for example, if the deadline for paying the duty has already come, but the benefits have not yet been determined), he must write an application for the release of the excess of the paid duty. Then the tax authorities will do a recalculation.
• In the case when a citizen does not become a pensioner from the beginning of the year, then the tax authorities recalculate the tax duty and calculate it until the citizen becomes a beneficiary.
• When a citizen of retirement age owns a share of ownership in a residential building, and other shares are assigned to third parties, then the benefits apply exclusively to the share of the pensioner.

Summary

If you have worked all your life, have experience and are going on a well-deserved rest, do not forget about your, albeit small, but still benefits. If you live in the region, then contact local authorities for information on them.

Since all existing benefits are declarative, contact the tax office with an application written in free form and with the obligatory indication of legal acts for benefits. Provide tax authorities only with original documents.

Remember that according to the law, pensioners receive benefits for only one taxable item, nothing more. The choice of such an object remains with the pensioner.

When you retire, never forget about your interests and know how to defend them within the legal framework.

Source: https://pravbaza.ru/nalogovye-vychety/lgoty-po-nalogu-dlya-pensionerov

What taxes can pensioners not pay?

Tax benefits are established by the Tax Code of the Russian Federation. After raising the retirement age, benefits began to be associated not with the right to a pension, but with reaching a certain age: they can still be received by women from 55 years old and men from 60 years old.

Pensioners save on paying personal income tax, court fees, transport, land and property taxes. We tell you in detail about the amount of benefits in 2019.

What will you learn

The remaining income - salary and income from the sale or rental of real estate - the pensioner still needs to share with the state.

Pensioners also have an exclusive condition for returning personal income tax using a property deduction.

They have the right to return taxes not only from the year in which they registered ownership of the apartment, but also for the three previous years.

In fact, when buying an apartment in retirement, you can immediately return the personal income tax paid for four years. To do this, you need to file four tax returns. No one else has such a benefit.

For litigation on issues not related to pensions, pensioners pay state fees, like everyone else. But if this is a claim against a pension fund, which accrues a pension of 5 thousand per month less than required, then there is no need to pay the state duty.

For example, in Moscow there are no special benefits for retired car owners, but there are benefits for other categories of citizens, most of whom are already pensioners.

“Older” beneficiaries - heroes, veterans, disabled people - also have the right not to pay tax on one car, even for a foreign car.

From January 1, 2019, those who could have become beneficiaries under the old rules also do not pay property tax: they are not yet pensioners and do not have the right to a pension, but they stop paying property tax.

Taking into account the benefits, pensioners and pre-retirees can avoid paying property tax only for one apartment, one residential building, one garage, one outbuilding and one creative workshop.

The Federal Tax Service has clarified: you can avoid paying tax for five different types of objects, that is, for an apartment, a house and a garage at the same time. But if a pensioner has two garages, then he will have to pay to own one of them. Although there are still deductions for residential property tax, it is not a fact that there will be charges at all.

To receive a property tax benefit, you only need to apply once. Although the Federal Tax Service now independently monitors the age of owners and stops charging taxes, the right to the benefit may not be taken into account. It's better to check notifications just in case.

If the benefit is not taken into account, write a request through a special service or in your personal account. Some pensioners have been receiving accruals for years, although they do not have to pay anything to the budget at all.

There is no final deadline for submitting an application, but in order for the benefit to be taken into account in current accruals before notifications are sent out, it is better to do this before April 1 of the next year.

The pensioner can choose for which object to apply the benefit. To do this, you need to submit a notification. The deadline is December 31 of the year for which the tax is calculated. Notification of assessments for 2019 must be submitted by December 31, 2019.

To receive this benefit, you do not have to be officially a pensioner - you just need to reach the age of 55 or 60 years, depending on your gender. It is not necessary to meet other requirements for granting a pension.

But you will also have to submit an application.

Take yours from the state! We tell you how to receive deductions, benefits and benefits in our newsletter twice a week

Muscovites - veterans and disabled people of the Great Patriotic War and other military operations and Chernobyl victims do not pay tax for owning land worth up to 1 million rubles.

To receive a tax benefit, a pensioner needs to submit an application to the federal tax office. To apply in person, you only need a passport. The easiest way is to submit an application through your personal account on the website nalog.ru - everything is filled out automatically there.

• The pensioner fills out an application for tax exemption according to the approved form.
• The application indicates the selected benefit (or several) and the legal basis: pensioner, veteran, disabled person.
• The application can be submitted to the tax office in person, by mail or through the taxpayer’s personal account on the website of the Federal Tax Service.

With notifications about the selection of a preferential object, everything is more complicated. If the deadline has passed, it cannot be selected retroactively.

The tax office considers an application for tax exemption within 30 days.

If a pensioner has applied for a tax benefit and has already received notice that it has been granted, there should be no current accruals for the benefit items. And for previous years the tax must be recalculated.

If a month has passed since you contacted the Federal Tax Service, and there is no notice of the assignment of benefits and notifications continue to arrive, it means that something went wrong.

The reasons may be different: there is no response to a request for documents, deadlines for response and recalculation have been violated, something has not arrived or is not filled out correctly.

In regions and cities of federal significance - Moscow, St. Petersburg and Sevastopol - additional tax benefits for pensioners, such as transport tax benefits, may be established. Also, regions can make the benefits more significant, as in the case of land tax.

Source: https://journal.tinkoff.ru/guide/pensioner-benefits/

Tax benefits for pensioners in 2020 - for cars, real estate, land

Social assistance is the transfer of funds or services to socially vulnerable segments of the population; it is regulated by law and provided from the regional or federal budget.

Pensioners need state support like no one else. Therefore, they receive benefits for services in medical institutions, payment of utility and transportation costs, and taxes.

Who can receive

Currently, according to the law, upon reaching a certain age, every citizen has the right to retire. He will be entitled not only to pension payments, but also to various benefits that will help.

Pensioners are citizens who receive financial support from the state upon reaching the legal age (55 years for women and 60 for men), due to a difficult life situation or when they lose the ability to independently care for themselves. They are assigned a pension for old age, loss of a breadwinner or disability.

Last year, a law was passed increasing the retirement age of civil servants by six months per year. As a result, it should reach 56 years for women, and 63 for men. Nothing has changed for state employees and the military yet.

What tax benefits are available to pensioners?

The collected tax funds are used to maintain educational and medical institutions, ensure state security, help needy categories of the population, etc.

All Russian citizens are required to pay for them. But retirees can enjoy certain tax benefits.

Property tax

All individuals must pay property taxes.

Pensioners are exempt from payments on the following types of property:

• apartments and rooms;
• private houses;
• premises intended for professional activities (ateliers, studios, workshops, galleries and museums);
• utility structures and buildings (with an area of ​​less than 50 m², located on plots for subsidiary and summer cottage farming, gardening, truck farming, individual housing construction);
• parking spaces or garages.

The property must be registered in the name of the pensioner and have a certificate of ownership. The amount of the benefit is equal to the amount of property tax.

The benefit is provided only for one object from the presented categories that are not used in business activities. If a person owns several apartments, garages, houses, then he must choose one object from the presented types for tax deduction.

The rest of the available real estate, as for other taxpayers, is subject to tax deductions:

• private houses - 50 m²;
• apartments - 20 m²;
• rooms - 10 m².

The value of the property is calculated according to the cadastral register and should not exceed 300,000,000 rubles.

After a citizen retires and stops working, tax deductions stop.

If he acquires land or real estate after this, he has the right to apply for a deduction. He will be refunded the royalties paid for the last three years, but from an amount not exceeding two million.

Pensioners can also claim a personal income tax deduction when selling real estate from one million rubles and repayment of interest on a mortgage taken for construction from an amount of up to three million.

Transport tax

The tax belongs to the regional category. Therefore, each subject of the Russian Federation sets its own rules in this matter.

The following examples can be given:

• Moscow - pensioners who are owners are not exempt from transport tax;
• St. Petersburg - they do not pay for cars with a power of up to 150 horsepower, produced after 1991;
• Leningrad region - for cars up to 100 horses, 80 percent of the tax is paid (in many regions it is completely exempt).

The exception is vehicles issued by social security for beneficiaries and specialized vehicles for disabled people with a power of up to 100 hp. Transport benefits are valid for one vehicle only.

Land tax

Previously, pensioners were included in the list of taxpayers required to pay land tax. At the end of 2020, a new law was adopted, according to which all elderly citizens, upon reaching the required age, are exempt from paying land tax on six acres of land.

The benefit applies to plots that are their property.

If the area is larger, then the tax amount will be calculated minus six acres. If there are several plots, then the owner himself decides which of them to reduce the tax. By default, the areas with the highest payment amount will be taken.

Tax-free funds

Pensions are not subject to taxes. One type of payment does not fall under this rule: non-state pensions paid by non-state pension funds under agreements concluded between employers and employees.

In several more cases the tax will be canceled:

• the cost of the provided voucher for treatment;
• financial assistance for the purchase of technical equipment for disabled people received from social services;
• financial resources in the amount of up to four thousand for the purchase of medicines;
• financial assistance in the amount of up to four thousand
• contacting a lawyer when filing a claim for an amount less than one million.

If, after reaching the required age, the elderly person continues to work, 13 percent of the salary will have to be paid.

How to apply

So, if a citizen has reached the required age and started receiving a pension, he has the right to tax benefits. But to do this, he needs to submit an application independently to the tax office at the place of registration of the property.

• The application must contain all information about the citizen: full name, passport details, address, TIN number; the name of the Federal Tax Service department and the name of its head; the essence of the petition; the desired method of delivering the response (in person or by mail); date and signature.
• It should not contain any corrections, inaccuracies or grammatical errors.
• Possible ways to submit documents:

1. Personally or through third parties. A notarized power of attorney will be required.
2. By mail. It should be sent with a notification and a list of papers. You only need to send copies, without notarization.
3. Via the Internet from your personal account, having previously registered at the nearest tax office. You will need to fill out a form and leave an electronic signature. As a result, the citizen will be given a password and login for the account.

The application must be reviewed within 30 days. After making a decision, the Federal Tax Service will notify you of the decision.

Documents must be submitted by November 1st. If time has been missed, you can notify the tax office before the specified date next year.

Required documents

Documents for registration with the Federal Tax Service:

• application for benefits;
• Russian passport identification;
• pension certificate confirming receipt of pension;
• identity card of the authorized person, power of attorney for him;
• TIN number;
• documents on ownership of the object: land, real estate, vehicle.

Nuances

So, pensioners, depending on the type of tax, have different degrees of benefits. For transport they are installed separately in each region. The cost of land is waived for 6 acres. One piece of property is completely tax-free.

Main nuances of taxation of pensioners:

1. Property tax will be collected from a pensioner only if it belongs to him by right of ownership. If he lives under a rental agreement or with his relatives, he does not have to pay tax.
2. If the residential premises are shared ownership by several citizens, then tax benefits apply only to the elderly person.
3. If a retired citizen owns an apartment and a house, he receives a subsidy for both types of real estate. But he will have to choose between an apartment and a room, since they are one type of taxation.
4. When selling an apartment, if a person has owned it for more than five years, he is exempt from paying tax.
5. If a pensioner has several objects of the same type of property, and he wants to exempt a specific one from taxes, then he needs to contact the tax authority with an application before the first of November. Otherwise, officials will issue a benefit for the most expensive object.
6. You can get a tax deduction for a second object of the same category.
7. The transport tax applies only to one car owned; for the second car you will have to pay in full.
8. Benefits for non-working pensioners can be issued for the previous three years, if this has not been done previously.
9. If real estate is purchased by a retired person together with other citizens in shared ownership, he receives a benefit depending on the expenses incurred during the acquisition.
10. For working pensioners, it is possible to apply for benefits from the tax service or from the employer. If you combine several jobs, benefits can be obtained from one or more employers.

Taxes are payments forcibly collected from citizens, established on almost all material goods.

Considering the low levels of pensions, the benefits provided by the state significantly support older people in many areas of life. But you need to know the information, because some of them can be used only after contacting the authorized bodies.

Video: What tax benefits do pensioners have?

Source: https://lgotypro.ru/nalogovye-lgoty-dlja-pensionerov/

Tax benefits for pre-retirees. Types and methods of obtaining them

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Tax calculation mechanism

Since the beginning of 2019, Russian legislation has officially established tax benefits for pre-retirees. These preferences are reflected in Articles 391 and 407 of the Tax Code of Russia. We described in detail which of our compatriots is included in this social group in the article “Pre-retirement: concept and age.”

At the same time, before moving on to the benefits themselves, you should pay attention to the mechanism for calculating property taxes in modern reality. This is important because, by understanding the procedure for calculating fees, citizens will be able to make the most effective use of the preferences they are entitled to.

In the vast majority of regions, property taxes are calculated based on the cadastral value of objects. The tax rate (from 0 to 0.3%, and in some cases up to 2%) is multiplied by the value of your property, recorded in the state cadastre.

For example. You have a garage on your property. The cost of the object, fixed by the state, is 600 thousand rubles. The tax rate approved in your municipality is 0.1% of the cadastral value. Therefore, to calculate the amount of tax, you need 600,000 * 0.1% = 600 rubles. Let's return to the cost according to the state cadastre - the higher it is, the more

the amount of fiscal tax for the property is obtained. It is worth noting that this assessment is carried out by the State, then this information is transmitted to the Rosreestr authorities and then to the tax service.

The specialists who carried out the procedure, for example, did not pay attention to the year the house was built, its deterioration or the distance of the land from communications, etc. As a result, it turned out that the state valued your object, for example, at 1,000,000 rubles, but its real value is only 400,000 rubles.

As a result, a person pays an inflated tax. We described in detail how to avoid this situation, how to check the state assessment of your property and reduce the amount of property tax in the article “How to reduce property tax.”

Please note that this article will be useful not only for pre-retirement people, but also for ordinary citizens who are not entitled to official benefits. In it we reveal universal mechanisms for reducing the cadastral value of real estate and the subsequent reduction of property tax. Now let's move directly to the benefits.

Land tax benefits

In the field of land taxation, pre-retirees are provided with benefits for a land plot of up to six hundred square meters. Those. land plot within the specified area is not subject to tax. If the plot is larger, then the tax will be levied on its area that exceeds 6 acres.

• Land plots owned by a pre-retirement person are subject to preferential conditions:
• - owned, or
• – permanent unlimited use, or
• – lifelong inheritable ownership;
• The benefit is provided only for one plot.

Example. You own one plot of land with an area of ​​6 acres. No tax is charged for such a plot. If you own two land plots of 6 acres each, then only one of these plots will not be subject to taxation. You will have to pay in full for the second plot.

Another example. You have two plots of 10 acres each. Six acres within one of these sites are not subject to taxation. That is, for one plot you will have to pay tax on 4 acres, and for the second plot in full.

Rights of pre-retirees

If you actually own two or more land plots, then it is better to choose which of them will benefit from the benefit yourself. The land plot that is more expensive should be exempt from taxes. Because the tax on it will be higher.

If you do not independently select the area that will be exempt from tax, the tax authorities will do so. By law, of course, they are obliged to give preferential treatment to the site whose value is higher. But, still, it is better to control the process yourself.

It is important to note that the right to a land plot must be registered specifically in the name of the pre-retirement pensioner (not in the name of a relative, friend or someone else).

Property tax benefits

In addition to fiscal contributions for land, pre-retirees have preferences in the field of property taxation. This category of citizens is exempt from paying tax for an apartment, residential building, garage, parking space, outbuilding with an area of ​​no more than 50 square meters. m. It should be clarified that one object in each listed category can be exempt from taxes.

For example, you own two apartments, two garages, two residential buildings. Benefits will be provided for one apartment, one garage and one residential building. Those. the benefit for an apartment does not cancel the benefit for a garage and a residential building (these are different categories of objects), but the opportunity to use the benefit for an apartment is provided only for one apartment.

If you have several real estate properties of the same category, for example, two apartments, then, as in the case of a plot of land, you will need to choose which of them you want to exempt from taxes.

), which has the highest cost.

One more nuance should be noted regarding both land and other real estate. The properties you plan to exempt from taxes must not be used for commercial purposes or business activities.

Transport tax benefits

The possibility of obtaining car tax preferences for pre-retirees must be clarified with local tax authorities or Pension Fund authorities. Benefits in this area fall under the competence of regional authorities. They decide who has the right to benefits and what the size and parameters of benefits in this area will be.

Different regions have developed their own benefits for pre-retirees in terms of transport, and often the size of these benefits differ significantly even in two neighboring regions (territories, republics). Why? As we have already said, car tax falls under the competence of regional authorities; accordingly, money for it also goes to regional budgets.

If a region is financially wealthy and has enough money in the budget, then it can afford to significantly reduce one or another tax for the population, including transport. If the region is not rich, then concessions on the size of fiscal fees are either minimal or non-existent.

For example, in some areas, these preferences are provided only for those pre-retirees who have the title of “labor veteran”.

Where car tax benefits are provided, most often they represent a 50% discount from the generally established payment amount. There are also regions where the payment of transport tax for pre-retirees is canceled altogether if the pre-retiree owns a car with a power of no more than 150 l/s, or a motorcycle, scooter, motor boat and some other types of transport.

Benefits for pre-retirees

If you own a vehicle, do not forget that you can save on its maintenance not only with the help of government benefits. Significant savings on car maintenance can be achieved, for example, by using a special debit card.

By paying with such a card for fuel at a gas station, the bank will return you monthly from 3 to 10% of the amount spent on fuel. Such cards are usually free to use and are issued by almost all banks.

You can find out more about this in the “ATM” section of our website.

How to apply for tax benefits?

The position of federal tax authorities regarding the procedure for granting benefits is as follows. The provision of tax preferences is in a declarative format. What does it mean?

Any citizen who has potential benefits must independently declare this to the tax authority. In this case, you must write a corresponding application and submit supporting documents.

When it comes to pre-retirement pensioners, ordinary citizens are left unclear as to exactly how (with what documents) a pre-retirement pensioner must confirm his pre-retirement status and right to tax benefits. The following scenarios are possible.

Based on an application received from a citizen and information from the Pension Fund of Russia, a decision will be made to provide (refuse to provide) tax benefits to a particular person.

By the way, this scenario is already in effect for pre-retirees registering for unemployment. In this situation, the employment service itself sends a request to the Pension Fund.

You can contact the tax service “live”, or through the department’s website through your personal account.

If the tax authorities for some reason do not send a request to the pension fund, then the pre-retirement person will need to confirm his status independently.

To do this, you should contact the territorial body of the pension fund.

This institution has already announced that within three days after applying, a person of pre-retirement age will be able to receive an electronic pre-retirement certificate.

It will contain all the necessary information confirming the citizen’s right to the benefits due.

If electronic certificates are not yet issued in your region, you have the right to request a paper certificate, which will be an official document and have full legal force.

You should contact the tax service to apply for benefits before November 1 of the current year, since it is after this date and until the end of the year that the tax for the previous year is calculated. If the benefit is approved, it will appear on the tax notice we send you.

The tax benefit must be applied for only once. Once the tax authorities confirm your right to preferences, you will not need to confirm this every year. In the future, benefits will be extended by default.

Tax benefits can also be obtained through the MFC. It should be noted that at the moment, not only tax benefits, but also a number of other preferences apply to citizens of pre-retirement age. You can find out about all the benefits available to pre-retirement people in our article “Benefits for pre-retirement people”.

Source: https://vse-lgoti.ru/nalogovye-lgoty-predpensioneram