Tax and accounting. Inseparable improvements

" № 6/2016

The obligations of the parties to the lease agreement for the maintenance of the leased property are established in § 1 "General Provisions on Lease", Ch. 34 of the Civil Code of the Russian Federation. According to Art. 616 of the Civil Code of the Russian Federation, the lessor is obliged to carry out major repairs of the leased property at his own expense (clause 1), and the tenant is obliged to maintain the property in good condition, carry out current repairs at his own expense and bear the costs of maintaining the property (clause 2). At the same time, a reservation was made "unless otherwise provided by law or the lease agreement."

In addition, Art. 623 of the Civil Code of the Russian Federation provides for such a concept as improvements to leased property, which may be separable or inseparable.

Improvements separable from the leased property without harm to it are recognized as separable. At the end of the lease period, they can be dismantled. Separable improvements are the property of the tenant (unless otherwise provided by the lease agreement) and for the purposes of tax accounting, the tenant is recognized as a separate asset or included in his current expenses as material costs (depending on the cost and period of use of the improvements).

As a rule, the consideration of separable improvements by the tenant does not raise questions in practice. What cannot be said about taking into account the inseparable improvements, which will be discussed in this article.

Legal regulation

Due to the fact that inseparable improvements become an integral part of the leased property, their production requires the consent of the landlord, since the latter may not be interested in them.

If the lessor agrees to such improvements, he undertakes to take back the thing in a changed state, in which it already has a higher value, and reimburse the lessee for the expenses incurred by him. The latter must be reasonable and necessary.

The procedure for determining the ownership of inseparable improvements to the leased property and reimbursement of their value is provided for in paragraphs 2, 3 of Art. 623 of the Civil Code of the Russian Federation. Due to the fact that inseparable improvements cannot be separated from the leased object itself, they are in any case recognized as the property of the lessor and transferred to him either at the end of the lease term or immediately upon completion of work on the production of these improvements (by agreement of the parties).

Implemented inseparable improvements are not the property of the tenant, but belong to the landlord. That is, in this case, a separate object of fixed assets does not arise from the lessee.

Reimbursement of the cost of inseparable improvements is possible only if they were made with the consent of the landlord, unless otherwise provided by the lease agreement (clause 2, article 623 of the Civil Code of the Russian Federation). Otherwise (improvements are not stipulated in advance in the contract), they are recognized as the property of the landlord, who is not obliged to compensate the tenant for their cost. In addition, if the lease agreement contains a condition according to which the tenant is obliged to make all improvements to the leased property at his own expense, the landlord is released from the obligation to reimburse the tenant for the cost of all improvements made by him.

So, the procedure for tax accounting for inseparable improvements to the leased property made by the tenant depends on:

whether the landlord agreed to improve the leased property;
Does the landlord reimburse the cost of the improvements made?

Inseparable improvements made with the consent of the landlord

Capital investments in leased fixed assets in the form of inseparable improvements made by the lessee with the consent of the lessor are recognized as depreciable property on the basis of clause 1 of Art. 256 of the Tax Code of the Russian Federation.

As follows from paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, depreciation of capital investments in leased fixed assets, named in para. 1 p. 1 art. 256 of the Tax Code of the Russian Federation, is charged by the party that actually bears the costs of inseparable improvements. If the landlord reimburses the tenant for the cost of improvements, then he charges depreciation in the general manner. If it does not compensate, depreciation deductions are made by the tenant in the manner specified in this norm.

If the cost of capital investments is not reimbursed by the landlord

The initial cost of the property in the form of inseparable improvements is formed in accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation. It includes the costs of their construction, manufacture and bringing to a condition suitable for operation (excluding VAT and excises).

Depreciation is charged from the 1st day of the month following the month in which these capital investments were put into operation until the end of the lease agreement (clauses 3, 5 of article 259.1 of the Tax Code of the Russian Federation). The date of commissioning of capital investments must be confirmed by relevant documents - acts of acceptance and delivery of work performed on the leased property and the introduction of appropriate improvements into operation (Letter of the Ministry of Finance of Russia dated 21.08.2009 No. 03-03-06/2/158).

By virtue of paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, capital investments made by the lessee with the consent of the lessor, the cost of which is not reimbursed by the lessor, are depreciated by the lessee during the term of the lease agreement based on the depreciation amounts calculated taking into account the useful life determined for the leased items of fixed assets or for capital investments in the specified objects in accordance with the OS Classification.

So, depreciation deductions are made by the tenant:

If the OS classification for specific capital investments is not established, one must be guided by the provision of paragraph 6 of Art. 258 of the Tax Code of the Russian Federation, according to which in this case the STI is determined by the taxpayer in accordance with the technical specifications or recommendations of manufacturers (Letter of the Ministry of Finance of Russia dated 13.04.2010 No. 03-03-06 / 2/75).

Example

Landlord LLC entered into a two-year lease agreement with Tenant LLC for a period of two years (from January 1, 2015 to December 31, 2016).

The tenant needed to install a freight elevator. Under the terms of the agreement, the specified inseparable improvement is carried out at the expense of the tenant and in the future the cost of the improvement is not reimbursed to him.

The elevator was put into operation in March 2015. The initial cost of the depreciable property in the form of an inseparable improvement is 148,000 rubles.

In accordance with the OS Classification, an ordinary freight elevator (code 14 2915263 2 OKOF) belongs to the third depreciation group (useful life - more than three years to five years inclusive). DPI is set at 37 months.

In the lessee's accounting policy for tax purposes, the straight-line method of depreciation on fixed assets is fixed. The monthly amount of accrued depreciation for this property is 4,000 rubles. (148,000 rubles / 37 months).

Starting from April 2015 to December 2016 inclusive (21 months), the tenant has the right to monthly include this amount in expenses accounted for in the income tax base.

During the term of the lease agreement, out of the total amount of capital investments made, 84,000 rubles will be reflected as expenses. (4,000 rubles x 21 months).

At the end of the lease agreement (if it is not extended), the remaining amount of expenses in the amount of 64,000 rubles. (148,000 - 84,000) the tenant will not be able to include in expenses that reduce taxable income.

Thus, the lessee has the right to account for depreciation expenses on the amount of capital investments made in the form of inseparable improvements for the period of the lease agreement.

At the end of the lease term, the tenant ceases to accrue depreciation on depreciable property in the form of capital investments in the form of inseparable improvements for tax purposes (see letters of the Ministry of Finance of Russia dated May 13, 2013 No. -03-06/2/2269, dated 03.08.2012 No. 03-03-06/1/384, dated 04.04.2012 No. 03-03-06/1/179).

So, if the FTI of the leased facility is longer than the term of the lease agreement and part of the cost of capital investments in the form of inseparable improvements will not be depreciated (that is, the lessee will not be able to recognize part of the costs of the inseparable improvements made), at the end of the lease agreement, the lessee must stop depreciation on the implemented inseparable improvements to the leased property. However, in case if the lease is extended, the tenant will be able to continue accruing depreciation in the prescribed manner. This was noted by the Ministry of Finance in Letter No. 03-03-06/2/75 dated May 3, 2011. It provides the following explanations.

According to paragraph 2 of Art. 621 of the Civil Code of the Russian Federation, if the tenant continues to use the property after the expiration of the contract in the absence of objections from the lessor, the contract is considered renewed on the same terms for an indefinite period.

As follows from paragraph 2 of Art. 610 of the Civil Code of the Russian Federation, in the event of a contract being concluded for an indefinite period, each of the parties has the right to withdraw from the contract at any time, having warned the other party about this in advance.

Thus, if the tenant continues to use the property after the expiration of the lease agreement in the absence of objections from the landlord, the agreement is considered concluded for an indefinite period, and the tenant continues to accrue depreciation on capital investments in the leased property until one of the parties announces the termination lease agreements.

note

Continuation of depreciation is possible only with the prolongation of the contract.

If the contract expires, a transfer act is signed between the lessor and the tenant, after which the lease is renewed (a new contract is signed). In this case, the accrual of depreciation on inseparable improvements for the purposes of taxation of profits must be terminated in the manner specified in Ch. 25 of the Tax Code of the Russian Federation, that is, from the first day of the month following the month of expiration of the first lease agreement (see letters of the Ministry of Finance of Russia dated February 4, 2013 No. 03-03-06/2/2269, dated November 21, 2012 No. 03-03- 06/1/601 and the Federal Tax Service of Russia dated July 13, 2009 No. 3-2-06/76).

A few words about the possibility of applying a depreciation bonus for inseparable improvements to the leased property.

The regulatory authorities believe that the rules for using a depreciation bonus of 10% (30%) do not apply to the tenant, explaining that the inseparable improvements made by the tenant are an integral part of the leased property and do not remain on the balance sheet of the tenant, and also taking into account that for capital investments in leased fixed assets, Art. 258 of the Tax Code of the Russian Federation establishes a special procedure for calculating depreciation (see letters of the Ministry of Finance of Russia dated 12.10.2011 No. 03-03-06/1/663, dated 09.02.2009 No. 03-03-06/2/18).

There are examples in arbitration practice when judges take a different point of view: capital investments in the form of inseparable improvements to the leased property made by the tenant (if such expenses are not reimbursed by the landlord) are recognized by the tenant as depreciable property. Such property is subject, among other things, to the rules of paragraph 9 of Art. 258 of the Tax Code of the Russian Federation, which provides for the right to apply a depreciation bonus and spells out the procedure for its application.

At the same time, the provisions of Ch. 25 of the Tax Code of the Russian Federation do not contain prohibitions or restrictions on the use by the tenant of the depreciation bonus for capital investments in leased property (see the decisions of the Arbitration Court of the North Kazakhstan Region dated October 29, 2014 in case No. A53-17381 / 2013, FAS MO dated June 3, 2014 No. F05-5053 / 2014 in case No. A40-86219 / 13, dated 02.02.2011 in case No. KA-A40 / 15635-10, FAS VSO dated 01.18.2012 in case No. A74-956 / 2011.

note

The lessee has the right to account for depreciation expenses on the amount of capital investments made in the form of inseparable improvements for the period of the lease agreement.

Paragraph 1 of Art. 617 of the Civil Code of the Russian Federation provides that the transfer of ownership of leased property to another person is not a basis for changing or terminating a lease agreement. If during the term of the lease agreement the owner of the leased property has changed (the agreement is valid on the same terms), the tenant continues to accrue depreciation on capital investments in the leased property (letters of the Ministry of Finance of Russia dated February 22, 2013 No. 03-03-06/2/5003, dated October 20 .2009 No. 03-03-06/1/677).

In conclusion of this section, a few words about the leased property located in a separate subdivision. Recall that the features of the calculation and payment of income tax by organizations with a OP are established by Art. 288 of the Tax Code of the Russian Federation. When determining the share of profit attributable to, the indicator of the share of the residual value of the depreciable property of this unit is calculated, respectively, in the residual value of the depreciable property, calculated in accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, in general for the taxpayer.

According to financiers (letters No. 03-03-rz/24791 dated May 23, 2014, No. 03-03-06/2/66 dated April 20, 2011, No. 03-03-06/1/633 dated October 6, 2010), for the purposes of application of Art. 288 of the Tax Code of the Russian Federation, only the residual value of the fixed assets of the taxpayer is taken into account. At the same time, the residual value of other depreciable property (capital investments in the form of inseparable improvements in leased property) is not taken into account when determining this indicator.

If the cost of capital investments is reimbursed by the lessor

The lease agreement may provide that the lessor compensates the lessee for the cost of inseparable improvements made by him.

Inseparable improvements may be transferred to the lessor immediately upon completion of the improvement work or at the end of the term of the lease agreement. Depending on the date of transfer, the landlord may compensate the tenant for their cost at the end of the lease or during the period of the contract. This can be done by transferring funds to the tenant's account or by crediting the rent.

All issues relating to the procedure, timing of the transfer of inseparable improvements and reimbursement of their cost, the parties stipulate in the lease agreement.

According to paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, capital investments in leased fixed assets, the cost of which the lessor compensates the lessee, are depreciated by the lessor.

For the lessee, inseparable improvements made in agreement with the lessor and reimbursed by him are not depreciable property, and he is not entitled to accrue depreciation on such improvements in tax accounting.

The amount of compensation received for capital repairs and (or) inseparable improvements of the leased property is recognized by the lessee for income tax purposes as part of the proceeds from the sale (Letter of the Ministry of Finance of Russia dated March 18, 2008 No. 03-03-09/1/195). Date of receipt of income - the moment of transfer of inseparable improvements under the act of acceptance and transfer or the day the improved leased property is returned.

As for the tenant's costs for inseparable improvements, they should be considered as made in the process of performing work for the lessor (letters of the Ministry of Finance of Russia dated December 13, 2012 No. 03-03-06/1/651, dated May 29, 2007 No. 03-03-06/1 /334).

If a taxpayer receives a partial refund of the cost of the inseparable improvements made to the leased property, the amount of the refund received is taken into account for income tax purposes as income from sales.

During the term of the lease agreement, the tenant has the right to charge depreciation on capital investments in the form of inseparable improvements made by him with the consent of the owner of the property, in terms of costs not compensated by the lessor (Letter of the Ministry of Finance of Russia dated July 30, 2010 No. 03-03-06/2/134 ).

As an example, we cite the Decree of the FAS ZSO dated May 30, 2014 in case No. A45-12766 / 2013. It considered a tax dispute between the inspectorate and the tenant, who made improvements to the leased property with the consent of the landlord, namely: the installation of partitions, floors, suspended ceilings, plumbing work, installation of the ceiling, windows, installation of a fire alarm system, fire extinguishing and warning systems, reconstruction of the system ventilation and air conditioning.

Costs for the production of improvements (capital investments in leased fixed assets) were accumulated by the tenant on the account, based on the results of the work performed by the taxpayer, new fixed assets were formed, which were recorded on the account. Depreciation was accrued on these fixed assets until the moment of transfer to the lessor, the amounts of which were reflected as expenses that reduce the taxable base for income tax.

The parties signed an agreement to terminate the lease agreement. In one of the paragraphs, they determined the cost of improvements made by the tenant, of which the cost of inseparable improvements was formed by the parties to the contract minus the amounts of accrued depreciation and amounted to about 11.5 million rubles.

Under the terms of the agreement, the landlord undertakes to compensate the tenant for the costs of the improvements made by him.

The tenant handed over to the landlord the improvements made by him according to the acts of acceptance and transfer of the building, the latter transferred the amount in the amount of their value.

The amount of transferred inseparable improvements (11.5 million rubles) was debited by the tenant from the credit of the account to the debit of the account. However, it was not included in sales revenue.

According to paragraph 1 of Art. 38 of the Tax Code of the Russian Federation - the sale of goods (works, services), property, profit, income or other circumstance that has a cost, quantitative or physical characteristic, with the presence of which the legislation on taxes and fees connects the taxpayer's obligation to pay tax.

Since the inseparable improvements transferred to the landlord have cost and physical characteristics, the parties determined their residual value, which the landlord transferred to the tenant, their transfer is a sale and is subject to inclusion in the tax base for calculating VAT and income tax.

Inseparable improvements made without the consent of the landlord

A lessee who has made inseparable improvements to the leased property without obtaining the lessor's consent to this is not entitled to demand compensation from him for the cost of the improvements. This is stated in paragraph 3 of Art. 623 of the Civil Code of the Russian Federation. If inseparable improvements are made without the consent of the owner, then the latter may demand that his property be restored to its original state or that it accept the property with improvements, but not reimburse their cost to the lessee.

According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, capital investments in the form of inseparable improvements in leased fixed assets are included in depreciable property only if these improvements have been agreed with the lessor. Therefore, in the tax accounting of the tenant, inseparable improvements made without the consent of the landlord are not subject to depreciation.

Since inseparable improvements are inextricably linked with the leased property, at the end of the lease they are transferred to the landlord, who receives them free of charge. Based on paragraph 16 of Art. 270 of the Tax Code of the Russian Federation, the value of property transferred free of charge and the costs associated with such a transfer are not taken into account for tax purposes. This means that the lessee cannot recognize the cost of inseparable improvements as an expense that reduces taxable income. This conclusion, for example, follows from the Letter of the Ministry of Finance of Russia dated December 17, 2015 No. 03-07-11 / 74085.

A similar opinion is expressed by the arbitrators (see the decisions of the Arbitration Court of the SKO dated March 24, 2016 No. F08-410 / 2016 in case No. A53-1989 / 2015, FAS PO dated August 16, 2013 in case No. A55-28526 / 2012).

We considered the procedure for accounting for inseparable improvements of leased fixed assets by the tenant, depending on the consent of the lessor to their implementation and compensation of costs. Let's represent all of the above in the form of a diagram.

Improvements are considered inseparable if their separation will cause damage to the property of the lessor.

Classification of fixed assets included in depreciation groups, approved. Decree of the Government of the Russian Federation of 01.01.2002 No. 1.

The latter option is especially appropriate to take into account in situations where inseparable improvements are made in relation to real estate objects, the FDI of which may be several times higher than the FTI of the inseparable improvement itself.

By definition of the Supreme Court of the Russian Federation No. 305-KG14-1382 dated 09.09.2014, the transfer of the cassation complaint for consideration by the Judicial Collegium for Economic Disputes of the Supreme Court of the Russian Federation was denied.

1C:Accounting 8 (rev. 3.0) supports accounting for most operations with fixed assets. Read about the features of the reflection in the accounting and tax accounting of the tenant of capital investments in leased real estate in this article. Using a specific example, we will consider the procedure for taxing inseparable improvements by a tenant, including the issues of calculating income tax, VAT and property tax.

When renting a building or premises for a long period, the tenant quite often performs work to improve this property to suit his needs: installs partitions, air conditioning systems, lays computer networks, replaces lighting, etc. For the correct classification of such expenses, it is necessary to distinguish repair from reconstruction, the cost which is accounted for in tax accounting as capital investments.

If the work performed is not of a capital nature, then they are qualified as repair and are charged to current costs. The accounting procedure for the lessee's expenses for the repair of the leased property depends on the terms of the lease agreement. So, the tenant can take into account the costs of repairs, provided that the contract does not provide for the reimbursement of these costs by the lessor (clause 2, article 260 of the Tax Code of the Russian Federation). At the same time, repair costs are taken into account as part of other expenses (on a one-time basis in the amount of actual costs).

For example, the terms of the lease agreement stipulate that the obligation to carry out current and major repairs at its own expense lies with the tenant.

In this case, the tenant has every reason to include the cost of repairs (any, including capital) of the leased property as part of other expenses that reduce the tax base for income tax (letter of the Ministry of Finance of Russia dated November 18, 2009 No. 03-03-06 / 1 /763).

If, in accordance with the terms of the contract, major repairs are carried out at the expense of the lessor, then the tenant who made such repairs at his own expense and did not demand compensation from the lessor does not have the right to include repair costs as expenses.

Capital investments in fixed assets are the costs of reconstruction, modernization, technical re-equipment, in other words, to improve the facility. Article 623 of the Civil Code gives the following classification of leased property improvements:

separable improvements- independent things that can be used separately from the leased property, such improvements, as a general rule, belong to the tenant, unless otherwise provided by the lease agreement;
inseparable improvements- improvements that cannot be separated from the object of lease without harm to it.

Reimbursement for inseparable improvements is possible in the following order:

if inseparable improvements are made at the expense of the tenant's own funds and with the consent of the lessor, then the tenant has the right after the termination of the contract to reimburse the cost of these inseparable improvements, unless otherwise provided by the lease agreement;
the cost of inseparable improvements to the leased property, made by the tenant without the consent of the lessor, is not subject to compensation, unless otherwise provided by law.

Thus, the consent of the lessor to the implementation of work on capital investments in the leased property is essential. Without the consent obtained, neither the tenant nor the landlord will be able to attribute the cost of the work performed to expenses. In addition, the lessor may face additional tax risks in relation to the non-recognition of income in the form of the cost of improvements (letter of the Ministry of Finance of Russia dated 03.05.11 No. 03-03-06/1/280).

Accounting for inseparable improvements at the tenant

The procedure for reflecting capital investments as part of leased fixed assets depends on who owns the improvements.

Since the provisions of the Civil Code of the Russian Federation do not determine who is the owner of inseparable improvements, the owner is determined by the terms of the lease agreement.

The cost of capital investments is formed in the amount of actually incurred expenses of the tenant, which are reflected in the debit of account 08 “Investments in non-current assets”.

Upon completion of capital work, the tenant writes off the accumulated amounts from the credit of account 08 (clause 35 of the Guidelines for the accounting of fixed assets, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n):

to the debit of account 01 “Fixed assets”, if capital investments are recognized as the property of the tenant;
to the debit of the settlement accounting account (62, 76, etc.), if the capital investments are the property of the lessor.

If, under a lease agreement, capital investments are the property of the lessee, then capital investments in the leased fixed asset are accounted for by the lessee as a separate inventory object (clause 3, clause 10 of the Methodological Instructions, clause 5 PBU 6/01).

The cost of an inseparable improvement is repaid by depreciation over its useful life, and the useful life for such a fixed asset can be set equal to the remaining lease term of the object (clauses 17, 20 PBU 6/01).

Tax accounting of inseparable improvements at the tenant

For inseparable improvements that were made with the consent of the landlord, but without reimbursement of the costs incurred for their creation, the tenant has the right to charge depreciation during the term of the lease agreement (clause 1, article 258 of the Tax Code of the Russian Federation).

To determine the depreciation rate for inseparable improvements, the lessee can use, guided by the Fixed Property Classification, either the useful life of the leased property or the useful life of inseparable improvements (letter of the Ministry of Finance of Russia dated 07.12.2012 No. 03-03-06/1/638). After the end of the lease term, the remaining non-depreciated part of capital investments cannot be taken into account in income tax expenses (clause 16 of article 270 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 08/01/2011 No. 03-03-06/1/442).

If inseparable improvements were carried out with the consent of the lessor and with subsequent compensation, then when they are transferred, the tenant receives income from the sale, which can be reduced by the amount of expenses incurred to create such improvements (clause 1 of article 248 of the Tax Code of the Russian Federation, clause 1 of article 249 of the Tax Code of the Russian Federation, paragraph 1 of Article 268 of the Tax Code of the Russian Federation).

Capital investments made by the tenant in the leased property (inseparable improvements) are included in the taxable base for property tax on a general basis (clause 1 of article 374 of the Tax Code of the Russian Federation, taking into account the provisions of clause 4 of article 374 of the Tax Code of the Russian Federation, article 381 of the Tax Code of the Russian Federation , letter of the Ministry of Finance of the Russian Federation of December 27, 2012 No. 03-05-05-01 / 80).

If the tenant organization has made capital investments in a leased real estate object, the tax base for which is determined based on the cadastral value, then the tax base for capital investments in the leased real estate account recorded on the balance sheet of the tenant is determined as the average annual cost, determined according to accounting data (Letter of the Ministry of Finance of Russia dated 03.09.2014 No. 03-05-05-01/44118).

Even if the landlord does not compensate the cost of inseparable improvements, the tenant should charge VAT on the date of their transfer (letter of the Ministry of Finance of Russia dated February 25, 2013 No. 03-07-05 / 5259), because. for the purpose of calculating VAT, the transfer of goods (works, services) on a gratuitous basis is recognized as a sale (clause 1 clause 1 article 146 of the Tax Code of the Russian Federation). At the same time, there is another point of view, according to which the inseparable improvements of the leased premises are the property of the lessor, therefore their transfer cannot be recognized as a sale and the object of VAT taxation does not arise (Resolution of the Federal Antimonopoly Service of the Moscow District dated January 28, 2014 No. F05-17237 / 2013 in case No. A40-45990/13-116-97).

Let's consider how the inseparable improvements in the accounting of the tenant in "1C: Accounting 8" (rev. 3.0) are reflected in the following example:

Example 1

The organization Andromeda LLC applies the general taxation system and the provisions of PBU 18/02. Andromeda LLC (lessee) entered into a warehouse lease agreement with Fregat LLC (lessor) for a period of 3 years: from October 1, 2012 to September 30, 2015. The Lessee and the Lessor are not related parties.

In April 2014, due to production needs and with the permission of the landlord, the tenant reconstructs the warehouse premises (installs a lifting elevator) with the involvement of a contractor. The cost of the lifting mechanism, taking into account the work, amounted to 936,802 rubles. (including VAT 18% - RUB 142,902.00). The lessee does not compensate the lessee's expenses for the creation of inseparable improvements. The transfer of inseparable improvements to the tenant is made at the end of the lease agreement.

According to the accounting policy, Andromeda LLC uses the straight-line method of depreciation in accounting and tax accounting. No depreciation bonus applies.

Registration of registration of the leased premises is carried out Operation entered manually(chapter Operations). The date of the operation must correspond to the date specified in the certificate of acceptance of storage space. The cost of the transferred building is indicated in the debit of account 001 "Rented fixed assets". Starting from October 2012 Andromeda LLC monthly includes rental services in expenses for ordinary activities.

The receipt of a load-lifting elevator from the supplier is recorded in the accounting system on the tab Equipment document Receipt of equipment(chapter OS and NMA). Works on installation and commissioning of a freight elevator can be reflected in the document for the receipt of services or the document Receipt of additional. expenses, indicating accounting account 08.04 “Acquisition of fixed assets” and the corresponding non-current asset. Thus, the debit of account 08.04 will form the cost of capital investments in the leased premises in the form of an inseparable improvement, which will be taken into account by the tenant as a separate inventory object.

Under the terms of the example, the estimated remaining lease period is more than 12 months, the other conditions set out in paragraph 4 of PBU 6/01 are also met, therefore, in April 2014, Andromeda LLC takes into account a lifting elevator as a fixed asset.

We remind you that paragraph 3 of clause 1 of Article 172 of the Tax Code of the Russian Federation establishes that when acquiring fixed assets, equipment for installation or intangible assets, deductions of the amount of value added tax are made in full after the registration of these objects.

According to the Russian Ministry of Finance, the right to deduct when acquiring a fixed asset arises for the buyer only after the asset is reflected in fixed assets on account 01 (letter dated 01/29/2013 No. 03-07-14 / 06). In the program, the VAT deduction presented by the supplier of the lifting lift can be reflected in the second quarter of 2014 using a regulatory document Formation of purchase book entries(chapter Operations -> Regulatory VAT operations).

Acceptance for accounting and commissioning of an inseparable improvement, like any other fixed asset, is performed in the program using the document Acceptance for OS accounting with type of operation Equipment. The document is accessed from the section OS and NMA.

We will note the features that you need to pay attention to when filling out the document Acceptance for OS accounting for inseparable improvements:

when creating a new directory element fixed assets(Fig. 1) in the field OS type switch must be set to Capital investment in leased property. In this case, an inseparable improvement, regardless of the depreciation group and the date of acceptance for accounting, will form the taxable base for property tax;
when determining the useful life of an object for calculating depreciation for accounting purposes, the organization has the right, in accordance with paragraph 20 of PBU 6/01, to set this period equal to the remaining lease period. In our example, the remaining lease term is 18 months and must be entered on the tab Accounting(props ). Thus, the monthly depreciation of a freight elevator is 44,105.56 rubles. (793,900 rubles / 18 months);
the useful life of an inseparable improvement for determining the depreciation rate for income tax purposes is determined according to OS classification. Bookmark tax accounting in field Useful life (in months) you must enter a value corresponding to the third depreciation group (37 months). Accordingly, the monthly depreciation amount for capital investments in the leased building is 21,456.76 rubles. (793,900 rubles / 37 months).

From May 2014, depreciation for the freight elevator begins to accrue. Due to different useful lives for accounting and tax purposes, temporary differences arise on a monthly basis and a deferred tax asset is recognised.

We remind you that in 2014, movable property, which was registered as fixed assets from January 1, 2013, was not subject to corporate property tax (subparagraph 8 of Article 374 as amended by Federal Law No. 202-FZ dated November 29, 2012 ).

Starting from January 1, 2015, movable property assigned to III-X depreciation groups is subject to corporate property tax.

At the same time, property tax on these fixed assets, which were registered after January 1, 2013, is not charged as a privileged one (clause 25 of article 381 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 19, 2015 No. 03-05-05- 01/7976). An exception to this benefit is movable property included in depreciation groups III-X, registered from January 1, 2013 as a result of:

reorganization or liquidation of legal entities;
transfers, including the acquisition, of property between persons recognized in accordance with the provisions of paragraph 2 of Art. 105.1 of the Tax Code of the Russian Federation are interdependent (clause 25, article 381 of the Tax Code of the Russian Federation).

Starting from the reporting for the six months of 2014 and until the moment of disposal, the freight elevator included in the third depreciation group falls into the taxable base for property tax, since an inseparable improvement is a capital investment in the real estate object (Fig. 2).

Deregistration of the leased property and transfer of inseparable improvements to the lessor

The parties to the lease agreement sign the act of acceptance of the property. Despite the fact that the inseparable improvements made by the tenant are the property of the landlord, the transfer of the freight elevator must still be documented.

Therefore, it is advisable to also reflect the transfer of inseparable improvements in the warehouse acceptance certificate, attaching, if necessary, copies of primary documents (invoice for equipment and an act for the installation of a freight elevator, depreciation calculation certificate, etc.).

Registration of deregistration of the leased building is reflected in the accounting system Operation entered manually. The cost of the returned storage facilities is indicated on the credit of account 001 "Leased fixed assets". To reflect the transfer of inseparable improvements, you can use the standard document of the accounting system OS decommissioning(Fig. 3).

Since for the purposes of tax accounting, the under-depreciated part of capital investments is not taken into account in expenses, then in the field Item of expenses you must select such an element of the directory Other income and expenses, which has a flag (feature) Accepted for tax purposes switched off.

After the document OS decommissioning the following accounting entries and movements in tax accounting registers will be formed (Fig. 4):

depreciation is charged for the last month (September 2015);
the cost of the retired fixed asset is transferred from the credit of subaccount 01.01 "Fixed assets in the organization" to the debit of subaccount 01.09 "Disposal of fixed assets";
the amount of accumulated depreciation is transferred from the debit of subaccount 02.01 “Depreciation of fixed assets recorded on account 01” to the credit of subaccount 01.09;
the residual value of the object is written off to other expenses (not taken into account for income tax purposes).

Reflection of VAT accrual on the value of the transferred property

We believe that the tenant adheres to the official position of the regulatory authorities and charges VAT when transferring a freight elevator to the lessor as part of the leased space.

According to paragraph 2 of Article 154 of the Tax Code of the Russian Federation, the tax base for the sale of goods (works, services) on a gratuitous basis is determined as the cost of transferred goods (works, services), calculated on the basis of prices determined in the manner similar to that provided for in Article 105.3 of the Tax Code of the Russian Federation (that is, according to market prices). Suppose, according to the conditions of the example, the lessor and the lessee, not being interdependent persons, agreed on the cost of the transferred freight elevator in the amount of 429,000.00 rubles, which was reflected in the transfer act.

To register the accrual of value added tax on retiring inseparable improvements, a document is used Reflection of VAT accrual(chapter Operations). Bookmark The main thing you need to fill in the following details:

in field from the date of VAT calculation is indicated (September 30, 2015);
in the fields counterparty and Treaty the landlord and the lease agreement are selected;
to generate VAT postings, the flag must be set Generate postings.

Tabular part of the document Reflection of VAT accrual(bookmark Products and service) is filled in as follows (Fig. 5):

in field Type of value value is indicated OS;
in field Nomenclature from the directory fixed assets is chosen service lift;
in field Price the value of the fixed asset agreed upon by the parties, from which the amount of VAT is calculated;
in field % VAT select rate 18% ;
in field VAT account for sales, account 91.02 “Other expenses” is indicated;
in field Event value is selected Implementation.

As a result of posting the document, correspondence of accounts will be generated:

Debit 91.02 Credit 68.02

For the amount of accrued VAT (77,220.00 rubles), and for the purposes of taxation of profits, this amount is not recognized as an expense of the tenant (clauses 16, 19 of article 270 of the Tax Code of the Russian Federation).

An invoice for the transferred inseparable improvements is registered using the Issue invoice button. Thus, the VAT accrued by the tenant on the date of transfer of inseparable improvements falls into the taxable base and is reflected in column 5 of line 010 of Section 3 of the VAT tax return, and the issued invoice is reflected in Section 9 "Information from the sales book".

Inseparable improvements and depreciation premium

When transferring inseparable improvements, the organization “loses” expenses in the form of an under-depreciated part of capital investments.

Are there any ways to minimize such losses? The most obvious solution seems to be the use of a depreciation bonus. However, whether a tenant can apply a depreciation bonus to non-separable improvements to the leased property is debatable. According to the official position of the Ministry of Finance of Russia, the inseparable improvements made by the tenant are an integral part of the leased property and do not remain on the balance sheet of the tenant after the termination of the lease agreement, and for capital investments in leased objects of the fixed assets, article 258 of the Tax Code of the Russian Federation establishes a special depreciation procedure that does not provide for the right to apply depreciation premium (letters No. 03-03-06/1/663 dated 12.10.2011, No. 03-03-06/2/18 dated 09.02.2009).

On the other hand, the courts believe that the provisions of the Tax Code of the Russian Federation do not contain prohibitions or restrictions on the use by the tenant of the depreciation bonus of capital investments in the form of inseparable improvements to the leased property (Determination of the Supreme Court of the Russian Federation of 09.09.2014 No. district dated 06/03/2014 No. F05-5053 / 2014).

Suppose, given the positive judicial practice, the organization decided to include in the expenses of the reporting (tax) period 30% of the initial cost of a freight elevator.

One-time expenses amounted to 238,170.00 rubles, but the amount of monthly depreciation in tax accounting decreased to 15,019.73 rubles. ((793,900 rubles - 238,170.00) / 37 months). In this case, in September 2015, according to tax accounting, the residual value of the transferred fixed asset will be 300,394.59 rubles. Thus, the use of the depreciation premium made it possible to increase costs by 128,740.49 rubles. (429,135.08 - 300,394.59), and the tax savings amounted to 25,748.10 rubles. (128,740.49 x 20%).

Non-linear depreciation method for inseparable improvements

Another way to reduce losses in the form of an under-depreciated part of capital investments is to use a non-linear depreciation method for fixed assets included in depreciation groups I-VII. But can a non-linear depreciation method be applied to inseparable improvements to leased real estate? After all, buildings, structures, transmission devices included in the eighth - tenth depreciation groups are always depreciated only by the linear method (clause 3 of article 259 of the Tax Code of the Russian Federation). On the one hand, the ban on the use of the non-linear depreciation method applies only to the property itself, it does not apply to inseparable improvements. But the fact that this method cannot be used for investment in such property, in Ch. 25 of the Tax Code of the Russian Federation does not say anything.

According to the letter of the Ministry of Finance of Russia dated January 27, 2014 No. 03-03-06 / 1/2769, depreciation for inseparable improvements made can be charged in any way (linear, non-linear).

On the other hand, in the letter of the Ministry of Finance of the Russian Federation dated May 10, 2006 No. 03-03-04 / 1/441, it is said that if the tenant depreciates capital investments in leased property, which is included in the eighth - tenth depreciation groups, then the non-linear method for such capital investments cannot be applied.

If the leased warehouses belong to the seventh depreciation group, then the non-linear method for inseparable improvements can definitely be used.

To simplify the calculations, we consider that only the freight elevator is included in the third depreciation group. Then, according to tax accounting data in September 2015, the residual value of the transferred fixed asset will be 298,050.38 rubles. Thus, the use of the non-linear method in tax accounting has increased costs by 131,084.70 rubles. (429,135.08 - 298,050.38), and the tax savings amounted to 26,216.94 rubles. (131,084.70 x 20%).

If the organization combines the use of both the depreciation bonus and the non-linear method, then according to tax accounting in September 2015, the residual value of the transferred fixed asset will be 208,635.28 rubles, the costs will increase by 220,499.80 rubles. (429,135.08 - 208,635.28), and the tax savings will amount to 44,099.96 rubles. (220,499.80 x 20%).

IS 1C:ITS

For more information on reflecting inseparable improvements in the lessee's accounting, see the "Reference book of business transactions" in the section "Accounting and tax accounting".

On the features of taxation of movable and immovable property property tax, see the section "Taxes and Contributions" in the directory "Property Tax of Organizations".

In addition, Art. 623 of the Civil Code of the Russian Federation provides for such a concept as improvements to leased property, which may be separable or inseparable.

Legal regulation

Due to the fact that inseparable improvements become an integral part of the leased property, their production requires the consent of the landlord, since the latter may not be interested in them.

Implemented inseparable improvements are not the property of the tenant, but belong to the landlord. That is, in this case, a separate object of fixed assets does not arise from the lessee.

Reimbursement of the cost of inseparable improvements is possible only if they were made with the consent of the lessor, unless otherwise provided by the lease agreement (clause 2, article 623 of the Civil Code of the Russian Federation). Otherwise (improvements are not stipulated in advance in the contract), they are recognized as the property of the landlord, who is not obliged to compensate the tenant for their cost. In addition, if the lease agreement contains a condition according to which the tenant is obliged to make all improvements to the leased property at his own expense, the landlord is released from the obligation to reimburse the tenant for the cost of all improvements made by him.

So, the procedure for tax accounting for inseparable improvements to the leased property made by the tenant depends on:

whether the landlord agreed to improve the leased property;
Does the landlord reimburse the cost of the improvements made?

Inseparable improvements made with the consent of the landlord

If the cost of capital investments is not reimbursed by the landlord

Depreciation is charged from the 1st day of the month following the month in which these capital investments were put into operation until the end of the lease agreement (clauses 3, 5 of article 259.1 of the Tax Code of the Russian Federation). The date of commissioning of capital investments must be confirmed by the relevant documents - acts of acceptance and delivery of work performed on the leased property and the introduction of appropriate improvements into operation (Letter of the Ministry of Finance of Russia dated 21.08.2009 No. 03‑03‑06 / 2/158).

So, depreciation deductions are made by the tenant:

If in the Classification of fixed assets for specific capital investments the useful life is not established, one must be guided by the provision of paragraph 6 of Art. 258 of the Tax Code of the Russian Federation, according to which in this case the STI is determined by the taxpayer in accordance with the technical specifications or recommendations of manufacturers (Letter of the Ministry of Finance of Russia dated 13.04.2010 No. 03‑03‑06/2/75).

Landlord LLC entered into a two-year lease agreement with Tenant LLC for a period of two years (from January 1, 2015 to December 31, 2016).

The tenant needed to install a freight elevator. Under the terms of the agreement, the specified inseparable improvement is carried out at the expense of the tenant and in the future the cost of the improvement is not reimbursed to him.

The elevator was put into operation in March 2015. The initial cost of the depreciable property in the form of an inseparable improvement is 148,000 rubles.

In accordance with the OS Classification, an ordinary freight elevator
(code 14 2915263 2 OKOF) belongs to the third depreciation group (useful life - more than three years to five years inclusive). DPI is set at 37 months.

In the lessee's accounting policy for tax purposes, the straight-line method of depreciation on fixed assets is fixed. The monthly amount of accrued depreciation for this property is 4,000 rubles. (148,000 rubles / 37 months).

Starting from April 2015 to December 2016 inclusive (21 months), the tenant has the right to monthly include this amount in expenses accounted for in the income tax base.

During the term of the lease agreement, out of the total amount of capital investments made, 84,000 rubles will be reflected as expenses. (4,000 rubles x 21 months).

At the end of the lease agreement (if it is not extended), the remaining amount of expenses in the amount of 64,000 rubles. (148,000 - 84,000) the tenant will not be able to include in expenses that reduce taxable income.

Thus, the lessee has the right to account for depreciation expenses on the amount of capital investments made in the form of inseparable improvements for the period of the lease agreement.

At the end of the term of the lease agreement, the tenant stops accruing depreciation on depreciable property in the form of capital investments in the form of inseparable improvements for tax purposes (see letters of the Ministry of Finance of Russia dated 13.05.2013 No. 03-03-06/2/16376, dated 04.02.2013 No. 03 -03-06/2/2269, dated 03.08.2012 No. 03-03-06/1/384, dated 04.04.2012 No. 03-03-06/1/179).

So, if the FTI of the leased facility is longer than the term of the lease agreement and part of the cost of capital investments in the form of inseparable improvements will not be depreciated (that is, the lessee will not be able to recognize part of the costs of the inseparable improvements made), at the end of the lease agreement, the lessee must stop depreciation on the implemented inseparable improvements to the leased property. However, in case if the lease is extended, the tenant will be able to continue accruing depreciation in the prescribed manner. This was noted by the Ministry of Finance in Letter dated 03.05.2011 No. 03‑03‑06/2/75. It provides the following explanations.

note

Continuation of depreciation is possible only with the prolongation of the contract.

If the contract expires, a transfer act is signed between the lessor and the tenant, after which the lease is renewed (a new contract is signed). In this case, the accrual of depreciation on inseparable improvements for the purposes of taxation of profits must be terminated in the manner specified in Ch. 25 of the Tax Code of the Russian Federation, that is, from the first day of the month following the month of the expiration of the first lease agreement (see letters of the Ministry of Finance of Russia dated February 4, 2013 No. 03-03-06 / 2/2269, dated November 21, 2012 No. 03-03- 06/1/601 and the Federal Tax Service of Russia dated July 13, 2009 No. 3‑2‑06/76).

A few words about the possibility of applying a depreciation bonus for inseparable improvements to the leased property.

At the same time, the provisions of Ch. 25 of the Tax Code of the Russian Federation do not contain prohibitions or restrictions on the use by the tenant of the depreciation bonus for capital investments in leased property (see the decisions of the Arbitration Court of the North Kazakhstan Region dated October 29, 2014 in case No. 2014 in case No. A40-86219 / 13, dated 02.02.2011 in case No. KA-A40 / 15635-10, FAS VSO dated 18.01.2012 in case No. A74-956 / 2011.

note

The lessee has the right to account for depreciation expenses on the amount of capital investments made in the form of inseparable improvements for the period of the lease agreement.

Paragraph 1 of Art. 617 of the Civil Code of the Russian Federation provides that the transfer of ownership of leased property to another person is not a basis for changing or terminating a lease agreement. If during the term of the lease agreement the owner of the leased property has changed (the agreement is valid under the same conditions), the tenant continues to accrue depreciation on capital investments in the leased property (letters of the Ministry of Finance of Russia dated February 22, 2013 No. 03‑03‑06/2/5003, dated October 20 .2009 No. 03‑03‑06/1/677).

In conclusion of this section, a few words about the leased property located in a separate subdivision. Recall that the features of the calculation and payment of income tax by organizations with a OP are established by Art. 288 of the Tax Code of the Russian Federation. When determining the share of profit attributable to a separate subdivision, the indicator of the share of the residual value of the depreciable property of this subdivision is calculated, respectively, in the residual value of the depreciable property, calculated in accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, in general for the taxpayer.

According to financiers (letters No. 03-03-rz/24791 dated May 23, 2014, No. 03-03-06/2/66 dated April 20, 2011, No. the purposes of application of Art. 288 of the Tax Code of the Russian Federation, only the residual value of the fixed assets of the taxpayer is taken into account. At the same time, the residual value of other depreciable property (capital investments in the form of inseparable improvements in leased property) is not taken into account when determining this indicator.

If the cost of capital investments is reimbursed by the lessor

The lease agreement may provide that the lessor compensates the lessee for the cost of inseparable improvements made by him.

All issues relating to the procedure, timing of the transfer of inseparable improvements and reimbursement of their cost, the parties stipulate in the lease agreement.

The amount of compensation received for capital repairs and (or) inseparable improvements of the leased property is recognized by the lessee for profit tax purposes as part of the sales proceeds (Letter of the Ministry of Finance of Russia dated 18.03.2008 No. 03‑03‑09/1/195). Date of receipt of income - the moment of transfer of inseparable improvements under the acceptance certificate or the day the improved leased property is returned.

As for the tenant’s costs for inseparable improvements, they should be considered as those made in the process of performing work for the lessor (letters of the Ministry of Finance of Russia dated December 13, 2012 No. 03‑03‑06/1/651, dated May 29, 2007 No. 03‑03‑06/1 /334).

The costs of making improvements (capital investments in leased fixed assets) were accumulated by the tenant on account 08, based on the results of the work performed, the taxpayer formed new fixed assets, which were recorded on account 01. Depreciation was accrued on these fixed assets until the transfer to the lessor, the amounts of which were reflected as part of expenses that reduce the taxable base for income tax.

Under the terms of the agreement, the landlord undertakes to compensate the tenant for the costs of the improvements made by him.

The tenant handed over to the landlord the improvements made by him according to the acts of acceptance and transfer of the building, the latter transferred the amount in the amount of their value.

The amount of transferred inseparable improvements (11.5 million rubles) was debited by the tenant from the credit of account 01 to the debit of account 76. At the same time, it was not taken into account in sales income.

According to paragraph 1 of Art. 38 of the Tax Code of the Russian Federation, the object of taxation is the sale of goods (works, services), property, profit, income or other circumstance that has a cost, quantitative or physical characteristic, with the presence of which the legislation on taxes and fees connects the taxpayer with the obligation to pay tax.

Inseparable improvements made without the consent of the landlord

A similar opinion is expressed by the arbitrators (see the decisions of the Arbitration Court of the SKO dated March 24, 2016 No. F08-410 / 2016 in the case No.

Improvements are considered inseparable if their separation will cause damage to the property of the lessor.

Classification of fixed assets included in depreciation groups, approved. Decree of the Government of the Russian Federation dated 01.01.2002 No. 1.

E.A. Sharonova, economist

We accept investments from the tenant

Accounting and taxation of inseparable improvements at the landlord

For information on how a tenant can take into account separable and inseparable improvements in accounting and taxation, read:

So, your company has leased the premises and the tenant has made an “upgrade” of your property, namely, inseparable improvements. Now your task is to accept these improvements and properly account for them. And we will help you.

Documentation when transferring inseparable improvements

Even though the tenant's inseparable improvements to your property are your property, their transfer must still be documented. Typically, the moment of transfer is determined in advance, when the tenant agrees with you whether it is possible to make investments at all. But if he did not discuss anything with you, then the improvements, as a rule, are transferred when the leased property is returned after the end of the lease.

For tax purposes, inseparable improvements are considered to be transferred to you on the earliest of:

<или>on the day of signing with the tenant of the act of acceptance and transfer of the results of work on the creation of inseparable improvements;
<или>on the date of return of the leased property.

For you, how you account for inseparable improvements depends on whether you reimburse the tenant for the cost of the improvements or not.

If you do not reimburse the cost of improvements, then it doesn’t really matter to you when the tenant hands them over to you. Another thing is that getting these improvements is unprofitable for you. After all, you will have to pay property tax on them, and, according to the Ministry of Finance, also income tax (see below for more details). Therefore, some landlords may be tempted not to show these improvements at all. But we want to warn you against it. It will not be difficult for the tax authorities to check your tenant (to conduct an on-site or counter check with him) and find out:

whether he included in his “profitable” expenses depreciation on agreed-upon inseparable improvements that are not reimbursed by you (or whether the cost of these improvements was included in the costs under the simplification);
whether VAT was deductible on the improvements being created;
whether he passed these improvements on to you.

It is just advantageous for the tenant to take these costs into account when calculating taxes.

If you reimburse the cost of improvements, then it will be more profitable for you to have the tenant transfer these improvements to you immediately after the completion of work on their creation. Then you can immediately begin to include the cost of improvements in the costs.

Of course, you must have primary documents confirming the cost of inseparable improvements made by the tenant. These can be, for example:

<или>an act of acceptance and transfer of work on the creation of inseparable improvements signed by you and the tenant;
<или>calculation of the amount of compensation in the form of a separate document or the calculation given in the act of acceptance and transfer;
<или>copies of documents confirming the performance of work by contractors, if the tenant did not create the improvements himself, for example, copies of an act in the form No. KS-2 and a certificate in the form No. KS-3.

You are reimbursed for the cost of improvements

income tax

For information on how to take into account the costs of upgrading and reconstructing fixed assets in accounting and when calculating income tax, as well as whether it is necessary to change the useful life of fixed assets after this, read: 2010, No. 11, p. 23

In this case, you take everything into account in the same way as if you yourself made these capital investments. That is, you account for the cost of improvements reimbursed to the tenant either as a separate asset or as an investment in the property that you rented out.

You include the cost of inseparable improvements in expenses through depreciation. paragraph 1 of Art. 256, paragraph 1 of Art. 258 Tax Code of the Russian Federation. In doing so, the following should be borne in mind.

1. SPI of inseparable improvements you define as follows:

<если>the improvement is named in the Classification of fixed assets in Classification, approved. Decree of the Government of 01.01.2002 No. 1, then you can use it to set your SPI within the depreciation group to which it belongs. Then you will take into account the inseparable improvement as a separate OS object and charge depreciation on it in the general order. Art. 259 of the Tax Code of the Russian Federation. This can be done if the tenant, for example, installed an elevator, made a built-in ventilation system in the building, installed a fire alarm Letter of the Ministry of Finance dated October 23, 2009 No. 03-03-06/2/203;
<если>you cannot establish your own SPI for improvement, then by its cost you increase the initial cost of the property leased from paragraph 2 of Art. 257 Tax Code of the Russian Federation. This is what you will do if the tenant, for example, made an extension to the building or reconstructed some part of it. In this case, you will accrue depreciation on the building based on the new increased cost starting from the 1st day of the month following the month the improvements are put into operation. paragraph 3 of Art. 259.1, paragraph 6 of Art. 259.2 of the Tax Code of the Russian Federation.

For information on how to apply a depreciation bonus to retrofit costs, read:

2. You can apply a depreciation premium to the cost of inseparable improvements. paragraph 9 of Art. 258 Tax Code of the Russian Federation. That is, in the month following the month following the commissioning of a separate fixed asset object, or in the month following the month of increasing the initial cost of the building, you can include no more than 10% in the costs at a time (no more than 30% - for fixed assets related to 3- 7th depreciation group) from the cost of inseparable improvements paragraph 3 of Art. 259.1, paragraph 3 of Art. 272 Tax Code of the Russian Federation.

VAT

You accept the input tax for inseparable improvements as a deduction in the general order after paragraph 2 of Art. 171, paragraph 1 of Art. 172 Tax Code of the Russian Federation:

accepting them for accounting (either as a separate fixed assets, or with an increase in the initial cost of real estate);
receipt from the tenant of an invoice with the allocated VAT amount.

Of course, VAT deduction is only possible if you use the property returned by the tenant, together with inseparable improvements, in activities subject to VAT.

Tax at USNO

With the income minus expenses object, you include the cost of inseparable improvements in expenses starting from the quarter in which the last of the events occurred. pp. 3, 4 art. 346.16, paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation; clause 3.10 of the Procedure for filling out the book of accounting for income and expenses, approved. Order of the Ministry of Finance dated October 22, 2012 No. 135n:

<или>reimbursement to the tenant of the cost of an inseparable improvement;
<или>commissioning of an inseparable improvement;
<или>submission of documents for state registration, for example, on increasing the area of the building, if the tenant completed it (made an extension to the building).

By the end of the year, these expenses must be distributed among the remaining quarters in equal shares and paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation. That is, you can write off the entire paid cost of inseparable improvements as expenses until the end of the current year.

You do not refund the cost of improvements

You can do this if:

<или>arrange this with the tenant paragraph 2 of Art. 623 of the Civil Code of the Russian Federation;
<или>did not agree to the creation of inseparable improvements paragraph 3 of Art. 623 of the Civil Code of the Russian Federation.

In both cases, you get upgrades for free. Now let's see what the tax implications are.

income tax

The Ministry of Finance believes that if you did not give consent to the creation of inseparable improvements, then you should take them into account in non-operating income as work received free of charge. And his argument is quite simple: the Tax Code of the Russian Federation does not provide for special provisions for accounting for inseparable improvements made without the consent of the landlord.

However, in reality this is not the case. In ch. 25 of the Tax Code of the Russian Federation, there is a special rule that literally says the following: “When determining the tax base, ... income ... in the form of capital investments in the form of inseparable improvements to the leased property made by the tenant is not taken into account ...” sub. 32 p. 1 art. 251 Tax Code of the Russian Federation. And as you can see, it does not say that inseparable improvements must be agreed with the landlord. Therefore, you may not include in non-operating income the cost of inseparable improvements received free of charge, since the explanation of the Ministry of Finance contradicts the Tax Code of the Russian Federation.

But in expenses, the cost of inseparable improvements that are not reimbursed to the tenant, you also do not take into account. After all, the Tax Code contains the following principle: depreciation for inseparable improvements is charged by the one who pays for them. paragraph 1 of Art. 256, paragraph 1 of Art. 258 Tax Code of the Russian Federation. In addition, keep in mind that since you receive improvements from the tenant free of charge, the initial value of your real estate after receiving the improvements will not change. Letter of the Ministry of Finance dated 03.05.2011 No. 03-03-06/1/280.

VAT

Even if the tenant issues an invoice for the value of the inseparable improvements donated to you and indicates the amount of VAT on it, you still cannot deduct this tax. After all, the tenant does not present this VAT to you and you do not pay him anything. In addition, the Rules for maintaining the purchase book explicitly state that it does not register invoices received during the gratuitous transfer of goods (works, services), including fixed assets and sub. "a" p. 19 of the Rules for maintaining a book of purchases, approved. Decree of the Government of December 26, 2011 No. 1137; Letter of the Ministry of Finance of July 27, 2012 No. 03-07-11/197.

Tax at USNO

The other day the Ministry of Finance issued a Letter for simplistic people, in which he expressed the same position as for income tax payers. So, in his opinion, the inseparable improvements you received free of charge, which the tenant made without your consent, you must take into account in non-operating income as work received free of charge on the basis of paragraph 8 of Art. 250 Tax Code of the Russian Federation Letter of the Ministry of Finance dated 09.09.2013 No. 03-11-06/2/36986.

But as we have said above, on the basis of a special rule sub. 32 p. 1 art. 251 of the Tax Code of the Russian Federation, you may not take into account inseparable improvements in income, regardless of whether you gave consent to the tenant to create them or not p. 1, sub. 1 p. 1.1 art. 346.15 of the Tax Code of the Russian Federation.

With the “income minus expenses” object, you do not include the cost of inseparable improvements in expenses, since you did not pay for them (received for free) paragraph 1 of Art. 346.16, paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation.

Accounting for inseparable improvements

The procedure for reflecting in accounting transactions for receiving inseparable improvements created by him from the tenant will depend on whether you reimburse him for the cost of these improvements or not.

SITUATION 1: You reimburse the tenant for the cost of improvements

In accounting, you need to make such entries.

Contents of operation	Dt	ct

		76 "Settlements with various debtors and creditors", sub-account "Settlements with the tenant"
<или> <или>included in the cost of the leased OS	01 "Fixed assets"
In accounting, as well as in tax accounting, it is possible to take into account an inseparable improvement as a separate OS object. This is allowed when one OS object has several parts, the SPIs of which differ significantly. Then each part is taken into account as an independent inventory object t clause 6 PBU 6/01. When accepting such an improvement for accounting, you determine its PTI based on the expected period during which you will use it. clause 20 PBU 6/01. So if the LTI of an integral improvement (e.g. elevator, ventilation system) is significantly different from the LTI of the building, then you account for it as a separate asset. Open a separate inventory card for it, indicating the amount of costs for creating inseparable improvements pp. 5, 6 PBU 6/01; p. 42 of the Guidelines, approved. Order of the Ministry of Finance dated October 13, 2003 No. 91n (hereinafter referred to as the Guidelines). But if the DPI of an inseparable improvement is the same as that of a building, then you increase the initial cost of the building by the cost of improvements pp. 14, 27 PBU 6/01; p. 42 of the Guidelines. Note that if the inseparable improvements made by the tenant allow you to use the building for a longer period than you determined when taking it into account, then you need to increase the STI clause 20 PBU 6/01; clause 60 of the Guidelines
Reflected VAT on inseparable improvements presented by the tenant
The amount of input VAT is accepted for deduction	68 "Calculations for taxes and fees", sub-account "Calculations for VAT"	19 "VAT on acquired valuables"

Depreciation charged: <или> <или>
On the date of transfer of money to the tenant
Reimbursement of the cost of inseparable improvements transferred to the tenant	76, sub-account "Settlements with the tenant"	51 "Settlement accounts"
If the cost of work to create inseparable improvements is offset against the rent paid, then the following entry is made: Dt 76, sub-account "Settlements with the tenant", - Kt 62 "Settlements with buyers and customers", sub-account "Rent payment"

SITUATION 2: You do not reimburse the tenant for the cost of improvements

In this case, the wiring will be like this.

Contents of operation	Dt	ct
As of the date of receipt of inseparable improvements from the tenant
Reflects the cost of inseparable improvements received from the tenant	08 "Investments in non-current assets", sub-account 4 "Acquisition of fixed assets"	98 "Deferred income", sub-account 2 "Grant-free receipts"
In accounting, inseparable improvements received free of charge are reflected at market value on the date of their acceptance for accounting by clause 10 PBU 6/01; clause 29 of the Guidelines. Therefore, if the tenant transfers the improvements to you immediately after the work on their creation is completed, then you can take them into account at a cost equal to the costs of the tenant. To do this, you need to request the relevant documents from him. But if the tenant transfers inseparable improvements after the end of the lease agreement (together with the returned property), then it is wrong to accept improvements at the expense of the tenant. After all, they are already depreciated to some extent. In this case, you will have to determine the market value of inseparable improvements. It can be confirmed, for example, by an independent appraiser's report or a certificate that you draw up yourself based on the information available to you about the prices for the same property (you need to attach printouts of the site page from the Internet or from a newspaper to it) clause 10.3 PBU 9/99; clause 29 of the Guidelines
The cost of inseparable improvements: <или>accounted for as a separate OS object; <или>included in the cost of the leased OS	01 "Fixed assets"	08, sub-account 4 "Acquisition of fixed assets"
Monthly until the cost is fully written off to expenses
Depreciation charged: <или>for inseparable improvements accounted for as OS; <или>by fixed assets, taking into account the increased initial cost	20 “Main production” (25 “General production expenses”, 26 “General expenses”, 44 “Sales expenses”)	02 "Depreciation of fixed assets"
Reflected income in an amount equal to depreciation	98, sub-account 2 "Grant-free receipts"	91 "Other income and expenses", sub-account 1 "Other income"
Since inseparable improvements are obtained free of charge, the organization has an income equal to the market value of these improvements. Only it is recognized not immediately at the time of receipt, but as the expense is reflected - depreciation is charged for these improvements clause 29 of the Guidelines. By the way, there is an opinion that if inseparable improvements are received free of charge, their market value can be recognized as part of other income immediately, and not gradually. In this case, instead of the first posting, you need to make this one: Dt 08, subaccount 4 “Acquisition of fixed assets”, - Kt 91, subaccount 1 “Other income”. And then the last wiring will not need to be done at all. Read about different options for recognizing income when receiving fixed assets free of charge from unauthorized persons and participants in, dated December 27, 2012 No. 03-05-05-01 / 80. If you have concluded an agreement for the gratuitous use of the premises (loan agreement) paragraph 1 of Art. 689 of the Civil Code of the Russian Federation, then the procedure for accounting and tax accounting for inseparable improvements for you as a lender will be the same as for a lessor.