Tax for large families: transport, income, land, property

One of the main directions of state social policy is support for the institution of family and child protection. A measure facilitating its implementation is the provision of tax benefits for large families. They are given both at the federal and regional levels. Although not all subjects of the federation have budgetary opportunities similar to those of Moscow.

Basic concepts and legislative framework

First you need to figure out who is entitled to the privilege. In clause 2.4.3. GOST 52495-2005, which contains standards regarding social services for the population, contains a definition of a large family.

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If there are three or more children, she is recognized as such, receiving the status:

• upon completion of the required procedure;
• corresponding to the threshold of large families determined by the decision of the executive authorities of the constituent entity of the Russian Federation.

The tax benefits of interest are provided for by the Tax Code of the Russian Federation in chapters 23, 28, 31, 32. They can be expanded by decision of regional authorities.

Which family is considered to have many children?

When calculating which families with the appropriate number of children can be fully or partially exempt from paying certain taxes, we take into account some features:

• age. The child’s status is maintained until the age of 18, and if continuing full-time education, until the age of 24;
• no restriction/deprivation of parental rights;
• not keeping children under guardianship or on state support.

Whether children were born into this family, were adopted, or are being raised by guardians/trustees does not matter.

Who can apply for benefits for families with many children?

To pay taxes, taking advantage of the benefits, you need to send a corresponding request. The right to this is granted to persons who raise children and care for them:

• parents, including those who are divorced and paying child support;
• guardians;
• to adoptive parents.

Federal benefits: personal income tax deduction

Providing a standard deduction from income tax to large families is regulated by subparagraph 4 of paragraph 1 of Art. 218 NK. In this case, the monthly income should not exceed 350,000 rubles.

The social status of the parents does not matter when providing each of them with standard deductions for:

• first and second child. The amount is 1,400 rubles per person;
• the third and subsequent ones – 3,000 rubles.

Differences in the status of parents determine the amount of deduction due when they raise and support:

• disabled child;
• children who continue to study full-time – up to 24 years of age;
• disabled person of groups I, II.

The biological parent, his spouse, and the adoptive parent are supposed to give them a deduction of 12,000 rubles. Guardian, trustee, adoptive parent, his spouse - 6,000.

The receipt of a standard deduction by the only beneficiary is provided in double the amount. To do this, one of the parents can voluntarily waive the tax preference. Such refusal will not be taken into account if the application comes from the person:

• not officially employed;
• registered with the Central Tax Service;
• on vacation while caring for children.

The marriage of the only beneficiary will lead to the automatic termination of the double deduction.

The provision of benefits for federal tax, which is personal income tax, is regulated by the Tax Code of the Russian Federation. As for other taxes going to local budgets, discounts are provided on the basis of local regulations.

How to apply

No one will be automatically exempt from paying income tax. You will need to submit an application indicating the age and status of the children, addressed to the employer (individual entrepreneurs with many children will need to contact the local Federal Tax Service).

The application is accompanied by the following documents:

• confirming birth/adoption;
• confirming guardianship/trusteeship;
• ID card;
• marriage/divorce certificate;
• certificate of payment of alimony;
• certificate from the place of full-time study;
• medical certificate of a disabled child.

A person applying for a double deduction will need to prove the existence of such a right documented by additionally submitting:

• death certificate of the spouse;
• a court decision by which he was declared missing;
• certificate f-25.

Requirements for the list of documents are established on an individual basis. Therefore, you need to clarify in advance what certificates will be required so as not to prolong the process.

Benefits for large families under the standard tax deduction can also be provided for the previous time if the application was received late. However, you should not delay submitting your application for more than three years.

Regional benefits

The provision of benefits to large families on taxes that do not go to the federal budget is carried out by legislative bodies or local governments. The decision is made by the body at the level at which a particular fee is received:

• for transport tax - by the Legislative Assembly of the constituent entity of the Russian Federation;
• for land and property of individuals - by the representative body of the municipality.

The benefit must be applied for through the local Federal Tax Service.

Land tax benefits for large families

In paragraph 5 of Art. 391 of the Tax Code provides for a reduction in the amount of land tax for large families.

• This is the general procedure for providing a deduction for land tax, which applies only to a plot owned by a person with many children as an owner, lifelong owner or user.
• At the regional level, it is decided whether families with many children pay for land and what form of support to provide them with. Possible options:

• land is completely exempt from taxation;
• a discount of up to 50% is provided;
• the tax base decreases.

In practice, this resulted in the following measures:

• The Saratov City Duma exempts from tax plots of up to 0.1 hectares owned by large families if the land is not used for business activities;
• The Krasnodar Territory and some of the districts of the Rostov region were completely liberated;
• in Moscow the base is reduced by 1,000,000 rubles. In some areas, if the average per capita income in a large family has fallen below the subsistence level, they give a 50% discount.

Transport

The approximate level of the tax rate for a vehicle (VV) owned by an individual is given in the table of paragraph 1 of Art. 361 NK. Subjects of the Russian Federation have the right to reduce/increase it tenfold.

The application must be submitted by the beneficiary once; preferences will be provided until:

• status lost;
• vehicle sold.

Support options:

• the fee is not charged if the vehicle's installed capacity is not exceeded;
• one of the beneficiaries may not pay;
• give a discount.

The Krasnodar Territory proposed to select one vehicle with an engine capacity of up to 150 hp to provide the benefit. With. In Moscow, one of the parents was exempted from transport tax for one vehicle, without limiting the engine power.

Property taxation

When property tax is calculated for individuals, its base is intended to be reduced in accordance with the provisions of paragraphs 3-5 of Art. 403 NK. Residential real estate is taxed at a slightly reduced cadastral value. This is a general feature that applies to property taxes.

Clause 6.1 provides for benefits for families with many children. For personal property tax, they are required to reduce the tax base for each of their minor children.

It is important that such a deduction applies to one of the objects for each type of real estate:

• room;
• apartment;
• residential building;
• parts of an apartment or residential building.

In Ryazan, Krasnodar Territory, Nizhny Novgorod and Novosibirsk, large families were completely exempted from paying the tax. The condition for receiving the benefit is that the average per capita income is below the regional subsistence level.

How to apply

A parent/guardian/trustee with many children can receive benefits by submitting an application to the local Federal Tax Service with the following attached:

• passports;
• certificates of a large family;
• birth certificates;
• other supporting documentation, the list of which should be clarified in advance.

The application form can be obtained directly from the local Federal Tax Service or downloaded from its website. Served:

• personally;
• by mail;
• through the website of the Federal Tax Service or government services.

Other benefits

What taxes and how much families are exempt largely depends on the region of residence. The budget capabilities of the constituent entities of the Russian Federation vary quite significantly.

The list of social support measures that large families should receive was formed in Presidential Decree No. 431, adopted in 1992.

Moscow demonstrates the most extensive social support program. The corresponding department of the Moscow government on the official website page offers large families to apply for a number of social payments online.

1. On the official website of the St. Petersburg administration, the regulatory framework and list of social support measures for large families can be found on the page.
2. Local law No. 728-132, adopted in St. Petersburg in 2011, requires that they be assigned various payments.

Source: https://PravoNedv.ru/nalogi/nalogovye-lgoty-dlya-mnogodetnyx-semej.html

Do large families have tax breaks?

According to the latest statistics, more than a third of the Russian population lives below the poverty line. This negative indicator is due to various social, economic and political factors.

It is more difficult for privileged categories of citizens under the current conditions. To provide them, the state regularly provides material and other types of support.

Due to the difficult economic situation in the country, new government programs were adopted in 2019, including tax breaks for large families.

Definition of a large family

The concept of benefits is familiar to almost every adult resident of the Russian Federation. However, their definition in the tax sphere has narrow specificity and essence. According to the Tax Code of the Russian Federation, they represent an optional part of the main tax.

This means that it functions independently - without reference to other types of support. Therefore, the categories of the population who are entitled to it are assigned the right to use it or not.

Unlike other preferences, it is not permanent. You can use it in a specific situation and for a limited period of time. State support of this type has regulated periods, after which it is canceled. In simple terms, this is a kind of relief provided for taxpayers with a special status.

The situation with the definition of a large family is also ambiguous.

The fact is that the exact designation of which particular cell of society receives such status was not spelled out in official legislative documents.

The right to establish requirements for registration of this category of the population is assigned to local authorities. But they are also obliged to rely on the main provisions of Presidential Decree N431 of 1992.

Read also: Improper upbringing of children: responsibility, fines, punishment of parents for crimes of minors

At the same time, the following restrictions apply to the territorial subjects of the Russian Federation that do not allow a family to be considered large:

• termination of parental rights;
• children are under the care of the state - in a boarding school or shelter.

When considering the application, attention is also paid to the current situation of the family. In the event of a divorce, if one of the parents remains with less than the regulated number of children to obtain the status, its registration will be denied.

List of tax benefits

According to the Tax Code, a large family is perceived as a separate individual, therefore it is entitled to the following preferences:

• transport;
• land;
• property;
• Personal income tax.

To receive a reduced property tax for large families, only one member acts as a representative, in whose tax return the taxable objects are drawn up and listed.

Transport benefit

Government documents do not stipulate any general transport benefits for special categories of the population. Therefore, the conditions for obtaining and the content of transport preferences remain under consideration by local authorities.

For example, for Moscow, a transport benefit consists of exemption from tax payments on a vehicle with any engine power. This applies to families with 3 or more minor children and only one car. For other vehicles, you will have to pay tax for a large family - in full.

Land benefit

Regulation and payment of land taxes for large families is carried out at the local level. Therefore, it is also administered by local authorities.

In their decisions, they are entirely based on the legislation of the territorial entity under whose jurisdiction they are located. It is important to review local legal requirements.

Property benefit

Property preferences are also administered by the regional municipality. Therefore, it is impossible to give exact figures.

For example, in Ryazan, large families do not need to pay payments for each type of object. We are talking about movable and immovable property.

Personal income tax benefits

By nature, there are no relief provisions for income taxes for families with many children. However, as part of the deductions, some of them are directly related to children. This applies to the standard deduction, which is provided as follows:

• issued to a parent, guardian, guardian or spouse;
• if income exceeds 350 thousand rubles per year, then the deduction stops from the moment this limit was exceeded until January 1 of the following year;
• issued for children aged 18-24 years, if they are studying full-time at a university;
• the deduction is due to both spouses or one in double amount;
• the preference is provided from the moment the child is one month old until he reaches the specified age.

The law provides for tax deductions for large families of the following sizes:

• for the first and second child – 1400 rubles;
• for subsequent children – 3000 rubles;
• for disabled children of groups 1-2, as well as a disabled child who is studying full-time - 12,000 rubles for natural parents or adoptive parents, other guardians and trustees - 6,000 rubles each.

This deduction acts as a reduction in the tax base.

Other benefits

Large families count on additional benefits:

• benefits for a third child under 3 years of age;
• pension (or early retirement);
• mortgage and credit;
• social housing and many others.

They concern almost all areas of life of children and parents from large families.

How to apply for tax benefits

Tax benefits are issued upon application with attached evidence of belonging to a special category of the population. A written application can be submitted to the inspectorate at the place of registration or residence.

Free writing style is allowed. To make it easier to receive benefits, an application is submitted electronically on the Federal Tax Service portal through your personal account.

Nuances for individual entrepreneurs

The only tax payment preference for individual entrepreneurs from a large family provides for an exemption from paying state fees when registering their business. To do this, he needs to provide the following package of documents to the authorized bodies:

• a statement drawn up in a free style of presentation;
• certificate of current family composition;
• photocopies of birth certificates of children under 16 years of age;
• certificate of income for the last six months.

What documents are needed

For registration you need to collect the following package of documents:

• application according to the general template;
• passport of the taxpayer filling out the application;
• certificate of marriage or divorce;
• copies of birth certificates of minor children;
• if necessary, documents confirming the fact of adoption or guardianship of the child;
• optionally – a certificate of disability or from the university confirming full-time study;
• official certification of the status of a large family;
• a certificate confirming that the family is low-income, if necessary.

The use of certain benefits is limited to the region of residence of a large family. Full information about the list of available benefits is provided by the local tax office.

Source: https://opekarf.ru/mnogodetnym/lgoty-semyam-s-tremya-i-bolee-detej

Taxes for large families

The state takes care of families raising many children - natural, foster, adopted. Individuals who have received the status of “large families” can count on various preferences - discounts on utilities, free travel for children on public transport, lunches at school, etc.

Benefits may vary depending on the region of the country in which citizens live.

But do large families have tax benefits, are they exempt from the obligation to pay personal income tax on wages, for owning transport, land, or real estate? Today we will tell you whether people with many children should pay taxes, what determines the size of the benefit and the calculated amount of duty.

Citizens who have 3 or more dependent children under 18 years of age (in some regions up to 16) are required to remit taxes: on wages, other additional income, for ownership of land, cars, and property.

But for this category of persons, benefits are provided at the federal and regional levels. As a result, the tax for large families is not always mandatory or reduced due to a discount.

The amount of the duty depends not only on preferences, but also on:

• object of taxation;
• established rates in each region (the value can be reduced or increased);
• taxable base.

In most regions of Russia there are many benefits for people with many children, but do such citizens need to pay taxes?

Do large families have to pay taxes?

Do families with many children who have had status for several years or received it recently need to pay taxes in 2019? According to the Tax Code of the Russian Federation, citizens who own real estate, vehicles, land and other objects that are considered taxable by law must pay the treasury for their property. Do families with many children pay taxes? Complete exemption for parents raising many children has not yet been provided. However, sometimes people have the right not to make payments if the benefit fully covers the amount of the payment.

Each subject of Russia can establish preferences at its own discretion. Large families in the Krasnodar Territory do not pay land tax at all, and in Moscow the tax is reduced for one parent.

The same is with the property tax: since 2019, individuals with three children are provided with a deduction for each child when paying property taxes at the federal level, but this does not completely relieve them from the obligation, but not in all cases.

Some constituent entities of the Russian Federation have introduced their own benefits. For example, large families do not pay the tax in Nizhny Novgorod and Novosibirsk.

How do large families pay taxes?

How are taxes paid by people with many children? The same as for other citizens, with the only difference being that large families are entitled to a discount. For example, if an individual owns a plot of 10 acres, then he needs to pay for the entire plot (in the case where there are no benefits).

While families with many children will pay for the plot, but partially - for 4 acres. Since 2019, such individuals are entitled to a deduction in the amount of 600 sq. meters, so they only pay for 400.

If the plot is smaller, parents with three or more children will not have to contribute money - due to the benefit, the taxable base will become zero.

Please note: not all regions of the country recognize families with 3 children as having many children. In some, to obtain status it is necessary to raise 4-5 children.

Citizens must pay taxes on time after receiving a notification from the Federal Tax Service. Individuals with a personal account on the inspection website will be notified online and not by mail. Since 2019, the inspection does not send receipts; payment details are indicated in the notification.

Individuals and private entrepreneurs are required to pay fees for land, transport, and real estate before December 1 (if the day is a day off, the deadline is shifted) for the previous year. The current period pays for the previous one. That is, in 2021 they transfer for 2020. It is important to remember about the repayment period: you need to deposit money on time, otherwise the amount of the fee will increase. For each day of delay, a penalty is charged (Article 75 of the Tax Code of Russia).

Tax benefits for large families

So, let’s clarify what tax benefits those with many children are entitled to in 2019. They can count on the following preferences:

• reduction of the tax base when paying personal income tax on wages;
• discounts when paying transport duties;
• exemption: full or incomplete from land and property taxes.

It is important to know: the availability and scope of benefits may vary (depending on where you live). Since land, transport, and property duties are regional, municipal authorities can establish additional preferences in their region or change their size/conditions for receipt.

In one subject, large families can be completely exempted and given a 100% benefit from any tax, and in another – a partial one. But in any case, there are preferences. You can find out about them by contacting the Social Security Administration at your place of residence, the MFC, or on the Federal Tax Service website.

As for the application of benefits, a no-declaration procedure is currently in effect.

Large families that meet the established requirements of regional authorities to obtain status do not have to contact the inspectorate or submit documents.

The benefit is calculated automatically based on information from Rosreestr, the Social Security Administration, etc. However, if the family did not automatically receive preferences, then it needs to contact the Federal Tax Service for a recalculation.

Read also: Refusal to divorce: what are the grounds for refusal?

Tax refund for large families

If large families did not know about the availability of benefits and paid the duties in full, they can issue a refund of the overpaid tax to the treasury. By law, this can be done in a maximum of three periods.

Citizens with children (no matter whether they have many children or not) have the right to a tax refund, namely personal income tax, which, as a rule, is received from the employer. But if time is lost, then you can get back the excess only through an inspection.

The amount is not transferred in parts, but immediately to a bank account. Not only those with many children receive relief, but also everyone who is raising a minor. For the first and second children, the state provides a deduction of 1,400 rubles for each.

For the third and subsequent ones - 3 thousand rubles each.

Personal income tax deductions can be issued by:

• parents (officially married) – not necessarily having many children;
• stepfather or stepmother;
• single mother;
• a citizen who regularly pays child support;
• guardian, adoptive parent, trustee.

Only officially employed persons can receive a personal income tax refund and only for one place of work. If a citizen is employed in two companies, then he needs to choose where to apply for a deduction for children.

Please note: if a child has reached the age of majority, but is studying full-time, then the personal income tax deduction benefit remains until he graduates or turns 24 years old.

If citizens are raising a child with a disability, then they are entitled to a separate deduction in the amount of 12 thousand rubles (if they are parents) and 6 thousand if they are adoptive parents/guardians. The benefit is valid until the disabled child comes of age or until he is 24 years old (if he is studying full-time).

Regular and additional deductions cannot be combined. If a minor with a disability is the third or fourth child in the family, then the adoptive parents can count on benefits in the amount of 9 thousand rubles (standard deduction + additional).

And parents will receive a preference of 15 thousand rubles only for one and for the remaining children. Let's look at an example:

• Parents are raising 3 children, all of them are minors and one of them has a disability. Thus, citizens will be able to reduce the tax base by the following amount:
• 1,400 rubles + 1,400 rubles + 3,000+ 12,000 = 17,800 rubles.
• If an individual receives a salary of 50 thousand rubles, then without benefits he will pay 6,500 rubles. But if it issues a preference, then the taxable amount will decrease:
• 50 000 – 17 800 * 0,13 = 4186
• Personal income tax decreased by 2,314 rubles.

Please note: parents can receive a deduction for personal income tax until the amount of income reaches 350 thousand rubles for the year.

After this, the relaxation will not be applied in this period, but it can be applied for again in the next period.
The deduction is due to two employed parents.

But the second one can refuse to receive it and double the benefit for the first one. Also, the deduction doubles for those who raise children alone.

Individuals can apply for a personal income tax deduction not only for children, but when paying:

• education - your own, children (not only universities and technical schools, but also schools), brothers, sisters;
• treatment – ​​personal, relatives;
• purchase or construction of housing;
• mortgage loan and other things.

A complete list of required deductions and the procedure for receiving them for citizens is on the Federal Tax Service website.

What are the preferences for families with many children when paying off a mortgage?

For parents with three or more children, another preference has appeared when paying off a mortgage loan.

Citizens whose third or subsequent child was born/adopted between January 1, 2019 and December 31, 2022 may receive compensation to pay off their mortgage.

At the same time, it is not necessary to have “large families,” but all family members must be citizens of Russia and meet all the requirements.

The amount of compensation for a mortgage from the state is limited to 450 thousand. You can use it once, the loan must be taken out before July 1, 2023.

If the mortgage was issued earlier - even before January 1, 2019 (the date the new law came into force), then when a third child appears within the established period, the family will be able to take advantage of the preference.

If the mortgage balance is less than the allocated amount, the debt is paid off in full, but the balance is not returned.

In addition to compensation of 450 thousand rubles, citizens can receive additional benefits when applying for a housing loan, if provided in the region.

For example, large, low-income families in the Novosibirsk region can receive additional assistance to pay a mortgage in the amount of 100 thousand rubles. Each subject can introduce its own preferences for large families.

What taxes are large families exempt from?

What taxes do large families not pay, and what duties are they exempt from in 2019:

On land, if you put on no more than 6 acres. According to amendments to the legislation dated April 15, 2019, large families receive a deduction in the amount of 600 sq. meters of land (clause 10, article 391). The innovation is applicable when paying a fee for the 2018 taxable period.

For a car or other transport, if provided for by regional laws. For example, in Moscow one of the parents may not pay for a car of any capacity. But this benefit is not available everywhere. In addition, the conditions for obtaining may differ: there are restrictions on engine power, there may be incomplete exemption, but partial, there are nuances based on the level of family income, etc.

For property, if there is a law in the region of residence that exempts from the obligation, then large families do not pay tax for owning a house/apartment, etc.

If a 100% preference is not provided, then parents with three or more minors receive a partial benefit - a reduction in the base by 7 or 5 square meters, depending on the property they own. The benefit is provided for each child.

In case of partial tax exemption, parents will have to pay the rest on time. Depositing money on time will help you avoid penalties and other troubles.

You can find out what fees have accrued or are overdue, as well as deposit money without visiting the bank on our website. Paying with a bank card online is fast and secure. You can make a payment at any convenient time; no registration is required.

Source: https://avtonalogi.ru/articles/nalogi-dlya-mnogodetnykh-semei

Tax benefits for large families 2020. More children, less taxes

The Government of the Russian Federation takes care of families with three or more children. For such families, several new laws and additions to them have been developed and implemented. All of them are aimed at reducing taxation, in some cases reducing it to zero.

Preferential loans for the purchase of apartments and houses make young families think about replenishing their income. Previously, they thought that three children was a lot, today this is the norm for the average family.

Many become “heroine mothers” at a young age, which is welcomed and encouraged by the Russian government.

The larger the family, the more difficult and difficult it is for parents. After all, in addition to taxation, children need to be fed, clothed, and educated.

That is why the head of state, Vladimir Vladimirovich Putin, made many proposals regarding assistance to families raising three or more children.

Today, propaganda is carried out in the media, print publishing houses, and via the Internet. Its purpose is to convey information to parents with many children; they should know about the assistance they are entitled to.

What taxes are large families exempt from?

A family raising three or more children, provided that they are under 18 years of age, is considered to have many children.

 Large families can include natural parents, guardians, trustees, and adoptive parents. Having many children is extended if the child is a full-time student until he is 23 years old. In some regions up to 24 years of age.

Benefits and assistance will be extended as long as the document certifying “large families” is valid.

What taxes do such parents not pay:

• Moscow and the region, exemption from payment of transport tax only for one parent.
• Rostov and the region, both parents are completely exempt from paying transport taxes;
• Krasnodar and region, exemption from land tax;
• Nizhny Novgorod, Novosibirsk regions, Krasnodar region exempted families from paying property taxes;

Income tax for large families

This type of tax is levied on parents' salaries. If one of the parents writes a refusal to deduct benefits, then, for example, for the mother, the amount for deduction will be doubled. In case of refusal of the deduction, one of the parents needs to bring a supporting document to the place of work. Otherwise, there will be no basis for applying the increased deduction.

The deduction is carried out directly at the place of work, under the following working conditions:

The amount of deduction depends on a number of conditions:

• If three or more children are raised by only one of the parents, then the amount for deduction is increased twice;
• For the first and second child, the amount to be deducted remains the same. It increases only with the birth of the third baby.
• The effect of the increased deduction continues until the third child in the family comes of age.

If you forgot or did not know about the deduction, then when you submit a copy of the birth certificate, a copy of the ID of a parent with many children, they will recalculate.

The employer is obliged to recalculate, but no more than three years from the date of application.

Land tax for large families

The payment of taxes on land plots, as well as on transport, is established by the state in a single amount. It is the same for everyone and does not imply any benefits or discounts. The regions take care of such families. They were given all the powers to establish preferential programs for different segments of the population.

What is the tax in the regions:

• Moscow and the region, the tax amount is calculated taking into account the deduction of 6 acres. This means that exactly 6 acres will be subtracted from the square footage of your land plot, and then the tax will be calculated.
• Saratov and the region allow a family not to pay for plots of 10 acres.
• The Krasnodar Territory reduces land tax payments to zero.

Read also: Is there a benefit for a single mother when her child enrolls in kindergarten?

The fixed rate set by the state is 0.3%. At the local level it can be lowered to 0.1%. Or even exempt from paying taxes altogether.

There is no recalculation of benefits. Preferential rates begin to apply from the moment the application and copies of documents are submitted to the tax authority. You must submit your application before the end of the year so that the benefit will already be applied to you in the new year.

Information regarding land tax in your region can be found at the address of the All-Russian portal taxes 24/7, in the “local benefits” section.

Today, land tax benefits can be obtained both at the location of the plot and at the place of residence of the owner.

Property tax benefit (apartment, house) for large families

Tax legislation is quite strict. Everyone, without exception, is required to pay taxes. All concessions are benefits accepted by local authorities.

Currently in the Duma there is a proposal from deputies to exempt families from property taxes. If the Duma adopts amendments to Tax Code Art. 407, then all large families will be exempt from paying this tax.

Today, the amount of tax payment is calculated based on the cadastral value of the property. For example, in the capital for a small apartment of 50 sq.m. you need to pay from 2.5 to 5 tr/year.

In the country as a whole, taking into account the cadastral value of property, the following coefficients are used:

How to determine whether the region has benefits for you:

To quickly find the necessary services, the tax service website has been developed. It's called taxes 24/7. At any time of the day or night you can find the necessary tax information for your large family.

What else is provided by law:

In addition, local authorities may adopt programs for preferential lending, subsidies, interest-free loans for the purchase of building materials and the purchase of housing, the allocation of an apartment or land plot. For such programs there are no down payments, payment terms are longer, and the conditions are loyal.

Transport tax for large families

Personal transport is no longer a luxury, but a means of transportation. For a large family it is simply a necessity. After the acquisition, the family incurs additional costs, including taxes.

Transport tax is not a state tax; it is set by local authorities. This means that each region has its own tariffs. For parents with many children, completely different rules are established than for parents with one or two children.

Transport tax in the regions:  

• Moscow and the region exempt one of the parents from paying. There are no benefits for the second;
• Krasnodar Territory, Altai Territory, Tatarstan provide parents with a 50% discount;
• In Rostov and the region, such parents do not pay this tax at all;
• In St. Petersburg and the region, the benefit is applied to families with 4 children. The only condition is that the car’s power should be no more than 150 hp;
• Novosibirsk and the region have their own tariffs and benefits. For cars and motorcycles there is a 20% discount. For snowmobiles and yachts – 50%;

Only regions can and have the right to reduce the amount of payments, or reduce tax payments to zero. Therefore, you need to contact the tax office and submit a request with a certificate of large families attached. After which, you will be assigned a transport tax amount.

The application with copies only needs to be submitted once. It is valid until the third child in the family turns 18 years old. If you sold a car, the application with changes and a new package of documents must be submitted again.

What taxes are refunded to large families?

The only tax that is returned by the state, but only after you contact the tax service, is personal income tax.

In its meaning, this is a benefit that is returned to all officially employed persons. In this case, the deduction of 13% of personal income tax from the salary must be observed. Necessarily! Otherwise there will be no refund.

Full information on the official state website for personal income tax refund.

Refunds are carried out only if supporting documents are available. Refund/deduction is due:

• For the purchase of real estate (house, apartment, dorm room, etc.).
• For building your own house;
• For repairs carried out in an apartment or house;
• For payment of interest on a mortgage;

You can get a refund for paid training, referring to clause 2 of Art. 219 of the Tax Code of the Russian Federation.  

Tuition fees at public and private institutions are eligible for deduction.

There is a limit when returning a deduction:

• When training relatives or children under guardianship, the maximum amount of tuition fees is 50 rubles/year.
• If you study on your own, teach sisters or brothers, treat yourself and your relatives, insurance contributions for pensions, savings, the ceiling on waste for recalculation is 120 tr./year.

When applying for a refund, all documents must be drawn up in the name of someone who has official registration, but not the student, etc.

• You can apply for a deduction when purchasing a plot to build a house. But only after construction is completed.
• If the plot was purchased on credit, then you can issue a refund of the interest deduction. But to do this, you need to follow the rules: residence of a citizen of the Russian Federation in the country for more than 183 days, official earnings with tax deductions.

Everyone who works unofficially is equated to unemployed citizens of the country. A private entrepreneur and an unemployed person cannot claim a deduction.

• When purchasing real estate, you have the right to a refund of up to 650 rubles. Of these, up to 260 tr. for the housing itself, up to 390 tr. for interest if bought on credit. Refunds are issued even when paid with maternity capital.

Refunds for the purchase of property have a limit of 2 million rubles. If the purchased property is less than this amount, then the next time you buy a house or apartment, you must declare the shortfall. This means that you can get the difference on your next purchase.

• Refund for issued life insurance insurance. Provided that the contract is concluded for at least five years. You can insure yourself, your relatives, adopted children, etc.
• When participating in charity events, when transferring funds for donation.
• When paying for medicines and medical services.

Payment can be made both at the tax office and at your place of work. If you apply at work, then you need to submit a certificate from the tax office stating that personal income tax is not collected from you.

Taxes for individual entrepreneurs with many children

A parent with many children, when registering an individual entrepreneur, is exempt from paying registration fees. If he has a desire to open his own business, but does not have enough finance, he can ask for help. In such cases, the state helps to find investor banks that will study the situation and issue a loan. Moreover, interest will be reduced and the payment deadline will be extended.

There may be a second option for the development of the case. To do this, you need to provide a business plan. If the bank is interested in him, then they will make all concessions to you.

Well, the third option. Subsidy from the state itself for business development. You can only apply for it once. If you cheat and close your individual entrepreneur, no one will give you money when you reopen it.

Regarding taxes, an individual entrepreneur can use:

Documents for receiving benefits for a large family

Benefits are awarded to families only if a complete package of documents is submitted. The absence of one certificate does not give the right to receive benefits.

Required package of documents:

Along with the originals, copies must be prepared. In addition to the above package, additional documents and certificates may also be required. It all depends on what you are decorating.

Contacting the tax service can be:

• Personal.
• By registered mail. Then all documents must be notarized.
• Through an authorized representative. In this case, he needs a notarized power of attorney.
• From the Federal Tax Service website.

Where to apply for tax benefits for large families

Tax collections are carried out by the tax service. They are established by the state and regulated by local authorities. The most important document that you need to have with you when contacting the tax service is a certificate of large families.

More children less taxes

All families raising three or more children are under the guardianship of the president himself. He controls everything that concerns such families: laws, their implementation, amendments, and makes proposals.

More recently, new legislation came into force, according to which property taxes began to be calculated based on the cadastral value. The pleasure was not cheap. The head of state introduced amendments, thanks to which it was possible to reduce the burden on the family budget.

deduction of area for an apartment for a large family

• For one minor family member, 5 square meters are deducted. m. parental apartment.
• It should be remembered that when calculating the tax, 20 sq.m. is also used. for an apartment.

deduction of area for a private house for a large family

• For one minor family member, 7 square meters are deducted. m. of the parent's house.
• It should be remembered that when calculating the tax, 50 sq.m. is also used. on house.

Here's an example:

There are four children in the family. Parents and children live in a house with an area of ​​100 sq.m. We take into account the cadastral value of the property: 3 million rubles. Rates vary by region, with an average of 0.1%.

Without the application of preferential conditions, the family needs to pay 3 tr. According to the law, we take out 50 sq.m., and this is half the amount. Then 7 x 4 = 28 sq.m. It turns out 100 – 50 – 28 = 22 sq.m. Next 3 million rubles x 22% (sq.m.

)=660 t.r x 0.1% = 660r.

Without applying the benefit, the amount increases to 100 – 50 = 50 sq.m. 3 million rubles x 50% (sq.m.) = 1500 million rubles. x 0.1% = 1500 rub.

As you can see, benefits significantly reduce the amount payable for tax.

Conclusion:

Based on the information above, it follows that the state is not just worried about how families with a large number of children live. The president is at the head of the government, the regions take care of large families. A number of programs and laws have been developed that, if they do not completely exempt people from paying taxes, reduce them to a minimum.

Absolutely all families can take advantage of benefits and government assistance. The main thing here is not to be lazy, collect the necessary package of documents, and ask for help in time. We hope that our material helped you make the right decision.

Source: https://luckclub.ru/nalogi-mnogodetnym-lgoty-2020-bolshe-detej-menshe-nalogov