If you have an apartment, house, plot or car, you need to pay taxes for them. They are called property, land and transport taxes, or in short - property taxes.

You can save on taxes if you are eligible for benefits.

Who gets it? The Tax Code contains a list of beneficiaries who can save on property taxes in any region - these are federal benefits. This list includes, for example, people with many children, pensioners and pre-retirement people.

The full list is in the law.

Benefits in a specific city or town can be checked through the tax service.

To check benefits in a specific locality, you need to go to the tax service, select your region and indicate the municipality, click “Find” → “Details” → “Local benefits”

Property tax benefits are established not by the region, but by a specific municipality or federal city. In the same region there may be different categories of beneficiaries depending on the locality. For example, in Yaroslavl, children are exempt from property tax, but in the village of Prechistoye, Yaroslavl Region, there are no local benefits at all.

Who is eligible for the benefit?

On what terms

Pensioners and pre-retirees

Do not pay tax for one apartment, room, house or garage of any size

Military personnel and those discharged from service with at least 20 years of service

Do not pay tax for one apartment, room, house or garage of any size

Parents and spouses of military personnel and civil servants killed in the line of duty

Do not pay tax for one apartment, room, house or garage of any size

Participants in the Great Patriotic War and other military operations to defend the USSR

Do not pay tax for one apartment, room, house or garage of any size

Disabled people of the first and second groups, disabled since childhood, disabled children

Do not pay tax for one apartment, room, house or garage of any size

The conditions for calculating benefits in a specific region must be checked separately: they are not described in the tax code. For example, in St. Petersburg orphans are exempt from property taxes, and in Moscow there are benefits for apartment owners.

There are benefits that depend on the type of object, and not on the status of the owner. For example, benefits for creative studios and outbuildings apply only to one property of this type, and not to all that belong to the taxpayer. Any owner of a registered cabin or summer kitchen with an area of ​​40 m² will save 100% on tax. But if he has two such buildings, he will have to pay tax for the second one.

You cannot receive benefits for luxury housing whose cadastral value is more than 300 million rubles.

In addition to property tax benefits, there is a tax deduction, which is given to everyone automatically.

A deduction is not the same as a benefit, because it does not need to be declared and confirmed. You don’t even need to deal with it: the tax office itself takes it into account for each object when calculating the tax. In this case, the deduction is given for all properties owned, at least for five apartments.

Apartment or part of a house

20 m²

Room or part of an apartment

10 m²

If you are not entitled to benefits, but have an apartment or house, you will still be provided with a deduction. This can be checked on your tax notice.

In your personal account you can see that the cadastral value of the house is almost 2 million rubles, and the tax base in 2017 is 465 thousand rubles. There is a hint that this is due to a tax deduction: the area was reduced by 50 m²

The same owner can simultaneously receive a benefit and a deduction. For example, if a pensioner owns two apartments, he will automatically be given a deduction for each. But for one of the apartments, a pensioner can claim a benefit and not pay tax at all. Then you don’t need to do anything to get the deduction, but to get the benefit you will have to submit an application once.

Who gets it? There are benefits at the federal level, so they apply throughout Russia. The list of federal benefits is in Article 391 of the Tax Code. Land tax can be reduced or not paid, for example:

1. parents with many children;
2. pensioners - those who are entitled to a pension due to age, length of service, loss of a breadwinner or disability;
3. pre-retirement people - women over 55 years old and men over 60 years old;
4. disabled people of the first and second groups, disabled people since childhood, disabled children;
5. veterans, heroes, liquidators and Chernobyl victims.

There are also municipal benefits; they are established by local law. In one village they may give benefits to people with disabilities of the third group, but in the neighboring one - not. A list of benefits by region is available on the tax website.

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

As they think.

Federal beneficiaries from the list in the tax code are not charged tax on the cost of six hundred square meters. They think like this: the cost of six hundred square meters is subtracted from the cadastral value of the land, and a tax is charged on the difference.

If grandfather has six acres or less, then he does not pay tax at all, if seven, he pays only for one.

Owners do not need to calculate anything; the tax office does this. Provided that she knows about the right to benefits.

For what objects do they give? The benefit is given for one plot. The owner can indicate to the tax office which property to take into account the benefit.

Or the tax office will select the site for which it calculates the most land tax, and take into account the benefit for this object.

If a father with many children has two plots of land with an area of ​​six hundred square meters, a federal benefit can be obtained only for one of them, and for the second he will have to pay tax.

The easiest way is to submit an application through the taxpayer’s personal account. There are no complicated forms - everything is done in a minute.

In the “My Property” section there is a link to fill out an application for benefits. There you can select an object, indicate the type of benefit and the date from which it applies. If desired, you can attach supporting documents, such as a pension certificate

If you are submitting an application on paper, please include a contact telephone number. What if the inspector doesn’t understand something or the data doesn’t match? Then he’ll call you back and the issue will be resolved faster.

How many times to send. The application is submitted once. If the tax office previously took into account the benefit, then it knows about it; next year there is no need to report it.

Pensioners who have not been assessed property taxes on their home for three years do not need to submit an application every year. Obviously, they are always entitled to benefits and the tax authorities are already aware.

But for those with many children who received the right to benefits and additional deductions retroactively from 2018, it is better to quickly submit an application. Previously, there were no benefits for large families, and the tax office does not know about the status of the family.

What is the deadline to submit? There is no deadline for submitting the application, but it is better to do it before April 1 of the next year. If you apply later, the benefit will still be taken into account, and the tax will be recalculated even for previous years.

But by then a tax notice may arrive and a debt will appear. Help parents understand eligibility and apply. This will take a few minutes, and the savings will amount to thousands of rubles.

If the benefit is valid only for one plot or one apartment, you need to decide for which property it will be provided. There are two options:

1. at the discretion of the tax office. In this case, you do not need to do anything other than confirm your right to the benefit. When calculating, the tax office will select the object with the maximum charge. First, they will calculate all taxes without benefits, see where the largest amount is, and apply the benefit to this object;
2. optional. To select an object yourself, you will need a notification. Unlike the application for the right to a benefit, there are strict deadlines for it: until December 31 of the year for which the tax is calculated. It's too late to choose an object for 2018. Until the end of 2019, you can choose a preferential object for which tax will not be charged in 2020.

As in the case of an application, it is more convenient to select an object in your personal account. All the apartments, houses and plots are already there. And in each description there is a button for selecting an object as preferential

In your personal account, you can fill out a notification in a minute and without going to the tax office. On the tax website it is still written that the notification must be submitted before November 1, but this is not the case: the deadline has been extended until December 31, but the text, apparently, has not yet been changed.

If you are entitled to a benefit and the tax office must take it into account, you can check this in your personal account or tax notice. If the grandmother has the only apartment, she should not be sent a notice with the amount of property tax, because she has a benefit like a pensioner. If a notice is sent, it means that the tax office does not know that the grandmother is retired - you need to submit an application.

It happens that young and working parents have the right not to pay tax, but they pay because they do not know about the benefit, and the tax office does not apply it. For example, a woman works as a teacher and has been retired since the age of 45. She bought an apartment at 51 and has been paying property taxes on it for two years, even though she shouldn’t. And all because the tax office does not know that the woman has already been granted a pension and has a benefit.

The pensioner was charged tax for her apartment for two years because the tax office did not know about the assignment of the pension, and the woman did not know about her benefit and did not apply. From the calculation in your personal account you can see that in the “Benefits” column there is 0, but there is a tax to pay

Complain via the website. For questions and complaints regarding property taxes and benefits, the tax office has launched a service for citizens' appeals. It is suitable if something is wrong with taxes. For example, it seems that there is no need to pay for the house, but the tax office has sent a notice.

Select the appropriate situation, fill out the fields in the form and submit via the website. There is no need to register, but you will need a tax notice number

Write in your personal account. If you have a personal account on the tax website, you can report an error regarding benefits right there. There are hints in the “My Property” section and in the description of each property, and all data about the apartment or plot is filled in automatically. Supporting documents do not need to be attached.

If you apply for a benefit, a notification will appear in your personal account that the tax office now knows about it and the right has been confirmed. In the “Life Situations” section - forms for applications for tax benefits for different cases. You can submit an application and choose a preferential facility

To gain access to your personal account, you need to visit the tax office, they will issue you a registration card. You can also log in through government services, but then not all options are available. Once you still have to go to the inspection with your passport.

Source: https://journal.tinkoff.ru/zabral-dengi-za-imuschestvo/

Property tax for large families

Individuals who own property recognized by law as an object of taxation pay money to the treasury. Penalties are provided for non-payment - daily penalties, fines, seizure of a bank account, forced debt write-off, etc.

But not all citizens are required to pay property taxes. Some are released from the obligation completely, while others are partially released by providing a discount.

Today we will tell you whether large families must pay property tax in 2019, whether they have benefits, and whether they can count on a 100% exemption from payment.

According to the law, those who officially own houses, apartments, parking spaces, unfinished objects, etc. must pay a fee. Money is transferred every year before the designated date - December 1.

The calculation is made for the previous period. In 2020 you need to pay for 2019.

Failure to pay the duty on time is fraught with consequences - an increase in the amount of collection, a fine (from 20 to 40 percent of the amount of debt), seizure of accounts, etc. However, some authorities exempt some from the tax in full or in part - a discount is provided.

For example, pensioners do not pay property taxes, and from January 1, 2019 – pre-retirees. This category of individuals has the right not to transfer money for the ownership of one object of each type (no more than 5). That is, if a pensioner owns 2 houses, then he pays the property duty, but for one of the houses.

If a person has one house and one apartment, then he does not pay tax.

Please note: property duty preferences for pre-retirees will begin to apply in 2020, when paying for 2019.

In addition to pensioners, the following people receive property duty benefits:

• heroes of the Russian Federation, USSR;
• disabled people (first, second group), as well as from childhood;
• military personnel with more than 20 years of service;
• families whose breadwinner, a military man, died, etc. (full list of beneficiaries in Article 407 of the Tax Code).

Will families with many children pay money for their property in 2019? Read more about this.

Do large families pay property taxes?

Do families with many children pay for property ownership now, after changes to the Tax Code, is a pressing question for many individuals. But first, let’s look at who can be called those with many children.

In most regions of the country, families with three or more minor children are considered large families. However, local authorities may change the requirements for obtaining status, including the number of children. In regions where a large family is a tradition, to receive preferences and status you need to have 4-5 minors.

Age quotas for maintaining/losing preferential status may also differ. Often, a family ceases to have many children when the eldest child turns 18. But there are exceptions:

1. The benefit is not canceled in some constituent entities of the Russian Federation if the eldest child is studying full-time and is under 24. In the Kamchatka Territory, the status is not lost until the 21st birthday of a child who is studying at a university in the region, has a disability and lives with his parents.
2. In Moscow, the status remains until the youngest child turns 16 years old, and if he studies at school/technical school/college - 18.
3. Residents of the Rostov region lose their status when the eldest reaches the 16th birthday; in the case of training, it is extended until the age of 18.

Local authorities can independently prescribe the conditions for receiving preferences. Therefore, the conditions/benefits for families with many children may be different (depending on where the citizen lives).

Please note: both biological parents and those who have formalized guardianship or adopted can receive benefits.

Should parents pay property tax if they have the status of “large families”? This depends on the size (square area) of housing, the number of objects, and whether any other preferences have been established by local authorities. Basically, people with many children receive a discount, but are not 100 percent exempt: that is, they pay property tax, but a reduced one.

Property tax benefits for large families

Whether a family has the right to apply for preferences from the state as a large family can be clarified at the Department of Social Protection of the Population or at the MCF. However, if a benefit is provided, then parents should apply for it.

It is not always necessary to submit applications or documents. In some regions, preferences are calculated independently, based on data from the Pension Fund of the Russian Federation, Rosreestr, and the Social Security Administration. However, the innovation may not be applied everywhere, so if benefits are not assigned, you need to submit an application and documents. Civil servants can also request supporting certificates themselves:

• birth/adoption certificate (for each child);
• to confirm large families;
• on the ownership of an apartment, house, etc.;
• passport,

if the parents recently became large families, or the individual received the right to a property tax benefit only this year. For example, the inspection may not take into account the established preferences. In this case, after receiving a notification with the calculated amount, you must contact the Federal Tax Service (in person or online) and apply for benefits.

An individual will not have to calculate the amount of duty payment for an apartment, house, transport, or land plot. The inspectorate does this for citizens (Article 52 of the Tax Code of the Russian Federation; the payer must receive a notification no later than a month before the payment date - 1.12). If the deadline for depositing funds falls on a weekend/holiday, the date is shifted.

If the payment is not sent by mail, there may be several reasons:

• a citizen has a personal payer account on the Federal Tax Service website. Notifications will be sent online;
• the amount calculated is less than 100 rubles. In this case, the payment is not sent, but this amount is transferred to the next period (unless the deadline for possible payment expires). Taxes can only be collected for three years;
• the benefits cover the amount of the duty - the amount turned out to be negative, zero;
• an error occurred, or the Federal Tax Service does not know about the property.

If the notification was not received by mistake, then if an underpayment is detected, the citizen will have to pay a fine. Therefore, if you do not receive the document, you should contact the Federal Tax Service.

It is important to know: starting from 2019, the notification will contain details for transferring the duty to the budget of the Russian Federation. A separate receipt will not be sent.

Property tax discount for large families

In 2019, parents with many children received additional benefits on personal property tax. Preferences begin to operate in 2018. Citizens raising 3 or more children receive an additional deduction that reduces the tax base:

• 5 sq. meters - for owners of apartments, rooms;
• 7 sq. meters - for owners of private houses, etc.

The benefit is provided to every minor. Parents receive a discount when paying property taxes for real estate, but not all families with many children are exempted completely. The tax base is reduced by 1 object for each type of real estate.

That is, if a family owns a house and an apartment, then it has the right to a discount when paying for 2 objects. In this case, the standard deduction is also used - 20 square meters. meters for an apartment, and 50 for a private house.

Parents who own a house of 100 square meters and are raising 3 children will pay property tax with the following discount:

100-50-21=24 squares.

What determines the amount of tax? Not only from the availability of benefits, but also from:

• type of property owned: apartment, cottage, garage, agricultural building, etc.;
• real estate location;
• the established rate in the region (values ​​may vary depending on the place of residence);
• base – cadastral/inventory price.

From the beginning of 2020, the calculation of the base for the property of individuals should be carried out only at the cadastral value.
Large families also have preferences for land tax. From the 2018 taxable period, the base is reduced by 600 square meters. meters, or 6 acres.

Individuals raising many children have benefits on transport duties. However, the order, availability and size (in full, in part) need to be clarified in each individual region.

Vehicle preferences may vary depending on where a person lives. In Moscow, one of the parents is exempt from tax on 1 car of any power, in St. Petersburg - on a car with an engine up to 150 hp.

, if four minors are being raised.

If parents learn about the preferences only in 2021, and before that they pay the fees in full, then the overpayment will be returned to them. To do this, you need to submit an application, and the money will be transferred to the card or credited in the following tax periods.

Please note: there is a time limit for refunding overpayments. You can return the overpayment only for the 3 years preceding the filing of the application (according to the Tax Code of the Russian Federation).

Exemption from property tax for large families

Large families were completely exempted from paying taxes on real estate, transport, land or not - a question that worries many parents. Complete exemption from property tax is not always possible. But sometimes people with many children do not contribute money: if the provided regional or federal benefit completely covers the amount accrued.

In the case of payment for land, those who have a plot of 6 acres or less will not have to remit the fee (the benefit is valid this year). In addition, regional authorities can set their own preferences. So, in the Saratov region, large families do not pay for 10 acres.

As for the property tax, there is often a partial exemption due to the standard and additional deduction for large families. However, some constituent entities of the Russian Federation completely exempt large and low-income families from paying for property (income is less than the subsistence level established by the constituent entity of the Russian Federation).

The conditions for receiving preferences, their quantity, and their size may vary depending on the place of residence. Since property, land, and transport duties are regional, local authorities can introduce additional benefits or cancel them for parents who raise their own, adopted, or officially taken into custody children.

Complete exemption from duties is not provided in all regions of Russia, but you can count on a discount. But remember - partial benefits only reduce the amount of payment, and do not cancel the obligation. To avoid problems with inspections and not pay more, you need to pay money on time.

What other benefits are there for large families?

Families with many children receive relaxations not only when paying taxes, but also other preferences. They can be established both at the federal and regional levels. For example, large families are entitled to free:

• land for individual housing construction, farming, gardening;
• housing, if needed;
• monthly financial assistance for the first and second children up to one and a half years old, and for the third and subsequent children up to three years old;
• subsidy for preschool fees;
• bonus upon receipt of the Order of Parental Glory.

In addition, since July 2019, large families can receive a subsidy for the payment of mortgage loans. The state transfers financial assistance in the amount of 450 thousand rubles (one-time). The lending rate is also regulated. For families with more than two children, banks should provide mortgages at no more than 6 percent per annum.

There are other preferences: sanatorium holidays for children, free school and sports uniforms, lunches, visits to museums, exhibitions, travel on public transport, benefits for housing and communal services and much more. Each subject of the Russian Federation has the opportunity to establish its own preferences for large families. Therefore, it is better to clarify information for each region separately.

You can pay duties for real estate, land, and transport on our Auto Taxes website. You can quickly check overdue payments and pay them online with a bank card without registration.

Source: https://avtonalogi.ru/articles/nalog-na-imushestvo-dlya-mnogodetnykh-semei

Application for benefits (property tax) (#2831)

Application for property tax relief: form, sample of filling, form, procedure for drawing up and sending to the tax office. For a sample application for a transport tax benefit, see the link.

Many people are eligible to receive a property tax break. For example, these are WWII participants, Chernobyl survivors, disabled people, pensioners, etc. They have the right not to pay property taxes. Read more about property tax benefits by following the link. But in order to receive the benefit, you need to send a special application to the tax office.

Without an application, you will not be given a property tax benefit. The form for such an application was approved by Order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/897@.

CONTENT

♦ Application for property tax benefit: form and submission ♦ Application for property tax benefit: composition and completion → general rules for filling out → title page → sheet with data on property tax benefit

Applications for property tax relief: form and submission

On our website you will find:

1. The procedure for filling out an application for property tax relief and a sample of the completed application form.
2. An application form for property tax relief in Excel and PDF format, which you can download and fill out with your own data (see attached file).

The application can be submitted to the inspection in person or sent by mail. When sent by mail, the day of submission of the application is considered the date of its transfer to the post office for dispatch.

Attach to your application copies of all documents that confirm your right to benefits (for example, a copy of a WWII participant’s certificate, a conclusion on assignment of disability, a copy of a pension certificate, etc.).

When submitting the application to the tax office, personally make a copy of the original application. Give the original to the inspectorate. A copy will remain with you. Request that the tax inspector accepting the application put a stamp on the copy indicating acceptance of the application indicating the current date.

• When sending an application to the tax office by mail, send it to:
• — by a valuable letter (valuation 1 rub.); - with an inventory of investments;
• - with notification of delivery.

Be sure to save the inventory certified by the postal worker, the mailing receipt and the subsequently received notification (if the letter was sent with a notification). These documents will confirm the fact that applications have been sent to the tax office.

Using the postal receipt number, you can track the movement of the application from your mail to the tax office and find out the date when it was received by the tax authorities. To do this, use the special Russian Post service “Tracking of items”.

Attention!

What to do if you only just now learned about your right to benefits? We had never used it before, although we could have. In this situation, you have the right to declare your right to a benefit “retroactively”.

That is, demand the provision of benefits from the moment you have the right to it. Tax authorities are obliged to refund you the overpaid tax. But provided that 3 years have not passed since its payment (36 consecutive months).

Simply put, the tax will be refunded to you only for the last 3 years.

To get your tax back, you need to submit not one, but two applications to the inspectorate:

• to provide benefits from the date when you became entitled to it (month of retirement, month of receipt of disability, etc.);
• for a tax refund for periods when you could have taken advantage of property tax benefits, but did not (see the link for a sample).

Send both applications in one letter.

Example A pensioner had the right not to pay property tax on the value of an apartment, but paid it regularly. The pensioner learned that he had been paying taxes in vain in March 2019. He has the right to demand a refund of taxes paid starting from March 2016. He no longer has the right to claim a refund of the tax that was transferred even earlier.

1. Over the past three years, the tax was transferred as follows:
2. — for 2017 — November 28, 2018; — for 2016 — November 10, 2017; — for 2015 — October 15, 2016;
3. — for 2014 — November 15, 2015.

The pensioner has the right to demand a refund of the tax paid for 2015, 2016 and 2017. He has no right to demand a tax refund for 2014. More than three years (36 months) have passed since its payment.

To return the tax, he must send to the tax office an application for a benefit and an application for a refund of overpaid tax. For each year, you prepare your own applications for a refund (one application for a benefit is enough). Their total number will be 4 pieces (3 years x 1 application + 1 application for benefits).

Applications for property tax benefits: composition and completion

• The application consists of: - a title page; — a sheet on which the transport tax benefit is declared; — a sheet in which the land tax benefit is declared;
• — a sheet in which a property tax benefit is declared.

The title page is always filled out. The rest - if you claim a benefit for the relevant tax. Therefore, the application can consist of a minimum of 2 and a maximum of 4 sheets. There is no need to submit blank sheets to the inspection.

Example: You have made an application for a benefit.

Situation 1 You receive one tax benefit. This is a property tax. Then the application will consist of 2 sheets. The first one is the title one. The second is for a property tax benefit.

Situation 2 You receive a benefit on two taxes. These are property tax and transport tax. Your application will consist of 3 sheets. The first one is the title one. The second is for transport tax benefits. The third is for a property tax benefit.

General filling rules

The application can be filled out:

In the first case, fill out the document in “Courier New” font size 16 - 18 points. Secondly, in black ink. Fill out the application from left to right in block capital letters. Enter one letter or number in one cell. In all empty cells that do not contain data, put a dash (horizontal line).

After completing all the necessary sheets, enter their serial number. The title page is always number “001”.

Title page

First of all, indicate your TIN. If you don't know it, you don't have to indicate it. But you can find it out using our “Find out your TIN” service.

Next, indicate the code of the tax office to which the application is sent. If you receive a personal property tax exemption, it must be sent to the location of the property subject to property tax. Your place of residence (registration) does not matter. You can find out the address, name and number of the tax office by following the link.

Next, write down your full name (from left to right in capital block letters). A separate cell is allocated for each letter.

— 2.4 “Date of birth” — 2.5 “Place of birth” — 2.6.1 “Document type code” — 2.6.2 “Series and number” — 2.6.3 “Date of issue”

— 2.6.4 “Issued by”

If you have not indicated your TIN, then all these fields must be filled out . Please pay attention to filling out fields 2.6.1 “Document type code” and 2.6.4 “Issued by.”

Here are the codes of documents that prove your identity:

Codes of types of documents that prove identity

Document type	Its code
Passport of a citizen of the USSR Attention! Do not confuse it with a passport of a Russian citizen. His code is 21 (see below)	01
Birth certificate (indicate if a child is applying for benefits)	02
Certificate of release from prison	05
Military ID	07
Temporary certificate issued in lieu of a military ID	08
Foreign citizen's passport	10
Certificate of consideration of an application for recognition of a person as a refugee on the territory of the Russian Federation on its merits	11
Residence permit in the Russian Federation	12
Refugee ID	13
Temporary identity card of a citizen of the Russian Federation	14
Temporary residence permit in the Russian Federation	15
Certificate of temporary asylum on the territory of the Russian Federation	18
Passport of a citizen of the Russian Federation Attention! Do not confuse it with the passport of a citizen of the USSR. It has a different code - 01 (see above)	21
Birth certificate issued by an authorized body of a foreign state	23
Identity card of a military personnel of the Russian Federation	24
Seaman's passport	26
Reserve officer's military ID	27
Documents confirming the fact of registration at the place of residence	60
Certificate of registration at place of residence	61
Residence permit for a foreign citizen	62
Other documents that are recognized under Russian or international laws as identity documents	91

When filling out the “Issued by” field, everyone always faces the same problem. There are not enough cells in the form to fill out this field.

There are not enough of them to enter the name of the police department or migration service in full. Therefore, you will have to reduce this data as much as possible.

For example, if the document says “Department of the Federal Migration Service for the Khovrino District of Moscow,” then this name can be shortened to “OFMS FOR KHOVRINO DISTRICT.”

Next, in the application, indicate your contact phone number without spaces or dashes in the format X(ХХХ)ХХХХХХХ. For example, 8(916)1234567.

Then fill out the cell that discusses how you will receive the results of your application review:

• 1 - if you plan to find out about the results directly from the inspection;
• 2 - if you want to receive results by mail.

This cell does not need to be filled out by those who have gained access to the taxpayer’s personal account. You can find out the results in your personal account.

Indicate the number of sheets of your application (minimum two) and the number of sheets of those documents that confirm your right to benefits and are attached to the application. For example, an application is drawn up on 2 sheets and documents on 5 sheets are attached to it. Then “002” and “005” will be written in these cells.

In the section “Accuracy and completeness of information...”

• if you fill out and submit the application in person, put “1”, signature and date. There is no need to fill in any other information.
• if you are submitting an application through your representative, put “2”, indicate his full name, the date of drawing up the application and details of the power of attorney. Next, the representative must sign.

The title page can be filled out like this:

Property tax relief data sheet

This is the last - fourth - sheet in the application. If you claim a benefit only for this tax, then its number will be “002”.

There are 2 blocks on this sheet. They contain the same data. If you are claiming a benefit for only one object (for example, an apartment), it is enough to fill out the first block. If there are two, then the first and second. If there are more objects, an additional sheet will be required. Indicate information about the third and fourth objects in it. It will be numbered "003".

Here you need to provide all the data on the object for which you are claiming a benefit. Its type (residential building, apartment, room, etc.), number (cadastral or conditional or inventory), the period for providing the benefit or an indication that it is unlimited, as well as the details of the document that confirms your right to the benefit. A copy of this document must be attached to the application.

As we said above, in order to get a tax refund, you need to submit not one, but two applications to the inspectorate: an application for a tax benefit (see below) and an application for a tax refund (see the link).

Accordingly, in your application for benefits you can write the date from which you are claiming a tax refund.

Example A person retired in March 2006. From that moment on, he received the right not to pay property tax on the value of his apartment. But I didn’t take advantage of the benefit and paid tax.

He applied for the benefit only in 2019. In column 6.3. He set the “term for providing tax benefits” to “1” (that is, indefinitely). And in the line “from...” he can indicate - 03/01/2006.

The tax office is obliged to refund him taxes for 2016, 2017 and 2018.

Source: https://VashNal.ru/statement/zayavlenie-na-lgotu-nalog-na-imushchestvo

Accepting applications for tax benefits

I. Mandatory documents:

For individuals who meet the conditions necessary for the assignment of a pension in accordance with the legislation of the Russian Federation in force as of December 31.

2018, a consent to the processing of personal data is additionally filled out for the purpose of requesting information from the Interdistrict Inspectorates of the Federal Tax Service of St. Petersburg about classifying them as citizens of pre-retirement age, or information is provided about classifying a citizen as a citizen of pre-retirement age (in the form of a certificate from the UPFR).

A) In case of receiving benefits for paying property tax for individuals

1. Application for benefits (filling out the form by the applicant at the reception is not allowed) according to the form.
2. Identification document of the applicant.
3. Grounds for granting benefits (certificates, certificates, certificates of a large family in St. Petersburg and birth certificates of all children, information about classifying a citizen as a citizen of pre-retirement age and other documents confirming the preferential category of citizens). From 01/01/2018 documents can be provided at the initiative of the applicant, if documents are not provided, consent to the processing of personal data must be provided.
   • For the category of citizens who have reached pre-retirement age, a passport is NOT a document confirming a preferential category.
   • Categories of applicants for tax objects located in other constituent entities of the Russian Federation.
   • Categories of applicants for taxable objects located on the territory of St. Petersburg.

For the category of applicants in relation to residential premises in apartment buildings put into operation on the territory of St. Petersburg in 2015 or 2016, provided that the ownership of them was registered on the basis of a DDU concluded between April 1 and December 31, 2016 or a purchase agreement -sale, the parties to which are the taxpayer and the developer or agent, commission agent, attorney, etc. You must provide the following documents:

• a document certifying the state registration of ownership of residential premises in respect of which a tax benefit is provided;
• a copy of the agreement for participation in shared construction or the agreement for the purchase and sale of residential premises;
• a copy of the permission to put into operation the apartment building in which the residential premises are located (if there is a document certifying the state registration of ownership of the residential premises in respect of which a tax benefit is provided);
• a copy of the agency agreement, commission agreement or commission agreement confirming the powers of the agent, commission agent, attorney who are authorized by the developer to conclude an agreement for participation in shared construction or a purchase and sale agreement.

In the case of an application by a proxy, documents confirming the identity and powers of the representative are additionally submitted (for a representative by proxy - a notarized or equivalent to a notarized power of attorney, in accordance with Article 29 of the Tax Code of the Russian Federation).

B) In case of receiving benefits for paying land tax

In the case of an application by a proxy, documents confirming the identity and powers of the representative are additionally submitted (for a representative by proxy - a notarized or equivalent to a notarized power of attorney, in accordance with Article 29 of the Tax Code of the Russian Federation).

C) In case of receiving transport tax benefits

1. Application for benefits (filling out the form by the applicant at the reception is not allowed) according to the form.
2. Identification document of the applicant.
3. Grounds for granting benefits (certificates, certificates, certificates of a large family in St. Petersburg and birth certificates of all children, information about classifying a citizen as a citizen of pre-retirement age and other documents confirming the preferential category of citizens). From 01/01/2018 documents can be provided at the initiative of the applicant, if documents are not provided, consent to the processing of personal data must be provided.
   1. For the category of citizens who have reached pre-retirement age, a passport is NOT a document confirming a preferential category.
   2. For categories of applicants for taxable objects located in other constituent entities of the Russian Federation, the fact of theft (theft) or return of a vehicle is confirmed by a document issued by an authorized body, or information received by tax authorities in accordance with Article 85 of the Tax Code of the Russian Federation.
   3. Categories of applicants for taxable objects located on the territory of St. Petersburg.
4. Vehicle passport (indicating the country of origin). Required for the following preferential categories of citizens:
   • pensioners;
   • spouses of military personnel, private and commanding officers of internal affairs bodies, the State Fire Service and state security bodies who died in the performance of military service (official duties) and who did not remarry;
   • citizens in relation to one registered passenger car of domestic production (USSR) with an engine power of up to 80 horsepower inclusive and with a year of manufacture up to and including 1990, as well as in relation to one motorcycle or scooter of domestic production (USSR) registered on them with a year of manufacture up to 1990 inclusive;
   • organizations and individuals in relation to vehicles (except for water and air vehicles) equipped only with an electric motor (electric motors) with a capacity of up to 150 horsepower inclusive;
   • individuals registered at the place of residence (stay) in St. Petersburg in relation to new (not previously used) passenger cars produced in the Russian Federation in 2016, provided that these vehicles were purchased under a purchase and sale agreement (supply ) with organizations registered for tax purposes in St. Petersburg at the location or at the location of their separate divisions, and registered in the period from April 1 to December 31, 2016 ;
   • with an engine power of up to 80 horsepower inclusive and with a year of manufacture up to 1990 inclusive , as well as in relation to one registered motorcycle or scooter of domestic production (USSR) with a year of manufacture up to 1990 inclusive.
5. The fact of theft (theft) or return of a vehicle is confirmed by a document issued by an authorized body, or information received by tax authorities in accordance with Article 85 of the Tax Code of the Russian Federation.

Requirements for filling out the application:

1. The application is filled out handwritten in black ink or using software that provides a two-dimensional barcode when printing the Application, or through the “Personal Taxpayer Account” in electronic form.
2. Text fields are filled in in capital block letters.
3. It is necessary to check the presence of a completed inspection code in the application. Codes of Interdistrict Inspectorates of the Federal Tax Service to be reflected in the application.

   Selecting a tax authority:

   • at the place of registration of the object in St. Petersburg;
   • at the place of registration of the applicant in St. Petersburg;
   • at the location of the structural unit of the MFC to which the applicant applied to submit an application (if the taxable object is located outside of St. Petersburg and in the absence of registration in the territory of St. Petersburg).
4. The application is drawn up in one copy.
5. Double-sided printing of a paper document is not permitted.
6. Errors may not be corrected by correction or other similar means.
7. For representatives of applicants applying under the preferential category of disabled children, the application is completed on behalf of the child.
8. If a taxpayer entitled to land tax benefits owns more than 1 land plot, then the application must indicate in respect of which land plot the tax exemption should be applied.
9. For applicants applying under the preferential category “Parents (guardians, trustees) of disabled children (each of the parents (guardians, trustees)),” the application is completed on behalf of the applicant (parent).
10. If a representative applies, be sure to fill out the section “I confirm the accuracy and completeness of the information specified in this application.”

A tax benefit for property tax for individuals is provided in relation to one taxable object of each type at the choice of the taxpayer, regardless of the number of grounds for applying tax benefits (clause 4 of Article 407 of Chapter 32 of the Tax Code of the Russian Federation).

Tax benefits are provided in relation to the following types of taxable items:

• apartment, part of an apartment or room;
• residential building or part of a residential building;
• specially equipped premises, structures used exclusively as creative workshops, ateliers, studios, as well as residential buildings, apartments, rooms used to organize non-state museums, galleries, libraries open to the public - for the period of such use (for individuals carrying out professional creative activities);
• economic buildings or structures, the area of ​​each of which does not exceed 50 m2 and which are located on land plots provided for personal subsidiary plots, summer cottage farming, vegetable gardening, horticulture or individual housing construction;
• garage or parking space.

The application must consist of all pages. If there is no data to fill out the indicator or if the information is incomplete, a dash is added.

• In this case, the dash is a straight line drawn in the middle of the familiarity along the entire length of the indicator or along the right side of the indicator if it is not completely filled out.
• When printing an application form filled out using software on a printer, it is allowed that there is no framing of the acquaintances and no dashes for unfilled acquaintances.
• II. Additional documents (if applied by a representative of a citizen entitled to receive public services):

• Documents confirming the identity and powers of the representative (for a representative by power of attorney - a notarized or equivalent to a notarized power of attorney, in accordance with Article 29 of the Tax Code of the Russian Federation).

From 01/01/2018 they can be submitted at the initiative of the applicant.

III. Documents at the disposal of executive bodies of state power:

• Grounds for granting benefits (certificates, certificates, certificates of a large family in St. Petersburg and birth certificates of all children, information about classifying a citizen as a citizen of pre-retirement age and other documents confirming the preferential category of citizens).

• A written response based on the results of consideration of the application.

Source: https://gu.spb.ru/188327/mfcservice/