Sale of land in the property less than 3 years. Who is entitled to a tax deduction for the sale of land and how to get it? The declaration must include

Owners are exempt from tax under the conditions:

1. Owning the land as an owner for 3 years or more.
2. Provided that the cost of the memory does not exceed 1 million rubles.

That is, if the seller sold his plot, which previously acquired the property less than 3 years ago, for 999 thousand rubles or less He is also exempt from land tax.

In order to clarify the need to pay tax or the possibility of exemption from it, you should go to the local tax office and ask the consultant of the general department the requirements that apply to the seller of the land. By showing your own documents, you can find out the need for payments or the possibility of exemption from them.

In addition, you can independently check and calculate the amount of personal income tax when selling a land plot.

Is the sale of land subject to tax and how to calculate it?

Be sure to answer the question " what tax is paid by an individual when selling a land plot?, because without knowing the calculation of the amount of taxation, you can incorrectly interpret the entire further payment procedure.

Rates

The seller is obliged to pay 13% of the total cost received from the sale amount and exceeding 1 million rubles if he is a resident of the Russian Federation. For non-residents and individuals who acquired Russian citizenship in less than 183 days, the amount charged increases to 30% of the total cost of the plot sold. These rates are valid for persons who have acquired a memory less than three years in advance. For the rest, these provisions are not provided, which gives a complete exemption from payments. In addition, in this case it is not required to submit a declaration.

Taxable period

Payment is made for the previous tax period. It is established by April 30 of each calendar year.

Example: if the land was sold in 2015, then the tax return must be filed by April 30, 2016.

Determining the term of ownership of the memory

Have to take, according to which the land was purchased, inherited or donated and see the date of transfer of ownership. If the site was privatized or re-registered on the basis of a "dacha amnesty" - look at the date in. The day indicated in the documents, when the right of ownership to the land arose, becomes the starting point. By adding exactly three years to it, you can find out the duration of ownership of the memory.

We carry out calculations

Having determined what I put on in the property for more than three years, you can equate the tax amount to zero, regardless of the amount that the seller received.

For example: citizen Ivanova A.A. acquired an allotment for construction in the center of the settlement in March 2013 for 1.5 million rubles and sold it in April 2016 for 3 million 200 thousand. Regardless of the fact that she received a clear profit, the purchase is not taxed, since the memory was owned for more than 3 years.

If property the duration was less than the specified period, calculations should be made.

For example: citizen Petrov B.B. bought a plot for a garden in 2012 for 750 thousand rubles, and in 2013 he sold it for 850 thousand. Tax was also not levied on him, since the value of the allotment did not exceed one million rubles.

For example: citizen Sidorov V.V. bought a plot in the Moscow region in April 2013 for 2.5 million, selling it in March 2016 for 3 million. Sales tax is calculated as follows: 3 million - 1 million = 2 million taxable. 13% of two million = 260 thousand rubles. he will have to pay this amount to the regional budget.

For persons who have received a memory by inheritance, there are similar rules for paying personal income tax and filing declarations. The day of entry into the inheritance is equated to the moment of entry into the property.

Step-by-step instructions for paying tax on the sale of land

After registering the bill of sale in Rosreestr, you should:

1. calculate the period of ownership of the allotment on the property rights;
2. pay it and keep the receipt.

If payments are due, then you need to make a copy of the bill of sale. With the original, a copy and a civil passport, go to the local branch of the FTS inspection for . Make sure to meet the deadline set for filing declarations (this is written in one of the previous paragraphs).

In addition, you should have title documentation for the memory, relevant until the moment of sale. Based on it, the period of ownership of the object will be reconciled. The form can be obtained locally and completed in consultation with an authorized person. It is permissible to copy it from the site and fill it out at home, having come with the finished document.

Approaching the office, you should get a ticket in the terminal to visit an authorized inspector. According to the queue number, the released inspector will invite the taxpayer to check the correctness of filling out the declaration. If it is filled out correctly, it will be sent to the office where documentation is received. If there are errors in filling out, the taxpayer will receive qualified assistance and fill out a new copy.

It should be filled in capital block letters in those places that are provided for the 3-NDFL form.

Receipt of payment of tax on the sale of land must be attached to the declaration. If a downward error is made in the calculations, you need to pay the arrears and provide a second receipt. If an overpayment has accidentally occurred, you should write an application addressed to the head of the regional department of the Federal Tax Service with a request to return the overpaid part.

Here is such a simple scheme for paying tax on the purchase and sale of a land plot. But there are interesting nuances associated with benefits in the Russian Federation - more on that below.

Benefits in the Russian Federation

Federal legislation established categories of citizens, which can reduce personal income tax for the sale of land by 10 thousand rubles. Among those are the following, having titles and awards:

1. Heroes of the Soviet Union;
2. Russian Federation;
3. WWII veterans;
4. Full Knights of the Order of Glory.

Of the persons with disabilities, are subject to preferential taxation:

1. persons who received a disability in combat;
2. disabled people of the first group;
3. disabled persons who received the status of such in group 2, until 01.01.04
4. disabled since childhood.

These include liquidators of the consequences of accidents with the release of radioactive radiation or exposed to radioactive radiation as a result of the fault of authorized persons. Designated groups have appropriate documentation stating their belonging to the designated status.

With this documentation, you should contact an authorized person or consultant of the general department of the local inspection of the Federal Tax Service and write an application addressed to the head. In the application - to formulate the reason for the appeal and the grounds for receiving benefits. After reviewing and obtaining a boss visa, beneficiaries will be given written permission to use the benefits of taxation.

After obtaining consent to the use of benefits, 10 thousand rubles should be deducted from the tax amount, and the remaining amount should be paid and included in the declaration.

Now you know whether tax is paid when selling a land plot, the amount of tax, how it happens and who has benefits.

In order to get rid of taxation when selling a land plot by an individual, should not resort to gray schemes or reduce the cost. Such precedents are fraught with deplorable legal consequences. It is better to wait for the lapse of three years or honestly pay the due tax.

The general situation is as follows - when selling a land plot, a citizen receives income, which means that he is obliged to pay tax on it, which is briefly called personal income tax or Personal Income Tax.

Amendments to article 224 of the Tax Code of the Russian Federation regarding the tax on the sale of a plot were approved by the State Duma in the third reading and entered into force in 2017.

When determining the amount of tax, they proceed primarily from whether the seller is a resident of the country. Residents include everyone who has lived in Russia for at least 183 days, regardless of whether he is a citizen of the country or not.

The resident is supposed to pay tax for the sold land, at least in his native Samara, at least in Zanzibar, and it will be 13% of the sale amount.

A non-resident pays as much as 30%, but only for a plot in Samara, foreign land is not included in the calculation.

Thus, if a plot purchased after this date is sold, it must be owned for at least 5 years - only in this case there will be a question of tax. In other words, such payments will only become due after December 31, 2020.

For land purchased before December 31, 2015, inclusive, the tax-free holding period is 3 years. This means that there will be no tax payment if the sold plot was acquired on July 20, 2015, and sold on August 22, 2017.

Please note that the countdown of the time of ownership of the purchased land begins from the date of its registration in Rosreestr. If the plot was donated or inherited, then the countdown is from the date of the deed of gift or the death of the previous owner.

The law also provides for some benefits for the payment of tax when selling a land plot. Benefits are associated with the circumstances of the transfer of the site to the personal use of the seller:

• First, if it is inherited;
• Secondly, if it was a gift in the family circle, all legal formalities must be observed and all papers signed;
• Thirdly, if the seller used at one time the right granted by the state and privatized the site;
• Fourthly, if the object of sale was in the possession of the seller due to his care and maintenance throughout the life of another dependent person, while there is also documentary evidence of these circumstances.

There are also situations where the tax is not paid at all:

• Firstly, this item is considered in the past tense, when the site was the only residential property of the family, and the proceeds were spent on the purchase of other housing (needless to say, everything requires documentary evidence);
• Secondly, when the cost of the site and the period of ownership are compared, the cost does not exceed 5 million rubles, and it has been in its own possession for more than 3 years;
• Thirdly, it is mandatory to provide supporting documents when the selling price of the site is not higher than the purchased one.

There is one important detail. If there are also buildings on the land plot - a house, separate utility rooms, then they are considered as independent objects of sale. Each object may have different terms for the transfer to the property of the seller - then the calculation is carried out separately for each object. So, if the land plot has already expired for 5 years, but not for the house (it was just built for another 3 years - the most common reason for the difference), then the tax is paid only on the cost of the land.

The general procedure for paying taxes is as follows:

1. The seller knows the cadastral value of the sold object.
2. The basis is the income from the sale.
3. We multiply the cadastral value by 0.7.
4. Compare the resulting value with the base-income.
5. As the initial amount for calculating the tax, 70% of the cadastral value is taken and only if the income is less.
6. 10,000 rubles are deducted from the amount received if the seller receives social benefits.
7. Then you can choose one of two things - a tax deduction or a deduction for the amount spent on the purchase of a plot, usually, of course, they choose which is more.
8. The tax deduction is 1 million rubles if the land was owned for no more than 5 years.

From the value obtained, 13 or 30% of the tax is calculated.

The declaration of income must be submitted, as usual, by April 30, inclusive. And payment is due until July 15, inclusive. Moreover, the tax amount is calculated by the citizen himself, no tax authority will send an invoice here.

Pay attention to these 4 months of the current year, from January to April, when the seller has almost more than a year to pay the tax. You sell the plot in February of this year, and you will pay tax only after 14 months, in April of the next one.

And it’s better not to “play” with a delay in payment - the fine is 20% of the income received for each day of non-payment, the penalty is 5%, but not less than 1000 rubles per day.

Changes for 2018 in the order of payment of the described tax are not yet expected and, apparently, will not be. This conclusion can be drawn from the fact that the budget is already in the State Duma, and there are no changes there.

On the other hand, in order to insure and not spend money immediately, Finance Minister Siluanov “scored” into the budget the indexation of military salaries on January 1, and the indexation of pensions for military pensioners on February 1. But at the meeting with the president, this decision was changed in an instant - Siluanov did not mind. Therefore, in order to be aware of all the changes, it is necessary to constantly monitor the events taking place around. Suddenly it will come to the tax on the sale of land.

The purchase or sale of land is a legal act of transfer of ownership and, according to the requirements of the law, must undergo a registration procedure. As a result, within the framework of interagency cooperation, Rosreestr informs the tax service. The seller should be aware that there are cases when he is obliged to pay tax on such a transaction. Let's consider the issue of taxation of a transaction from the sale of a land plot and clarify what innovations 2019 will bring us.

How to sell land in 2019?

What is the tax on the sale of land?

Any income received by an individual, including from the sale of real estate, is subject to taxation (personal income tax).

Tax on the sale of land in 2019 for individuals remains the same - 13%. For non-residents, the tax rate is 30%.

This rule is enshrined in Article 207 of the Tax Code of the Russian Federation. Taxpayers are individuals, both residents of the Russian Federation and non-residents, who receive income from Russian sources. To calculate the tax base, all income received in any form is taken in accordance with Article 210 of the Tax Code.

Note that for tax residents include only those individuals - citizens of the Russian Federation who lived in the Russian territory for a 12-month period of time not less than 183 calendar days. The exception is military personnel and civil servants sent abroad.

Tax on the sale of land owned for more and less than 3 or 5 years

It should be clarified that not everyone is required to pay tax on the funds received from the sale of a property. In fact, whether you will be exempt from personal income tax when selling a land plot depends on how many years you owned the property before the transaction. The Tax Code provides for two situations when the tax amount will not be calculated:

1. When the land was acquired before 2016, the effective tenure is at least 3 years(clause 17.1 of article 217 of the Tax Code of the Russian Federation). The same period applies to cases of receiving an allotment as:

• a gift from a close relative (under the relevant agreement);
• inheritance;

In the case of the sale of a plot after three years of ownership, it is not required to submit a declaration to the tax authority, calculate and pay personal income tax to the budget.

2. In other cases, a minimum holding period of 5 years applies..

These periods begin to be counted from the moment the right is registered with the state body, from the date indicated in the extract from the Register of Real Estate Rights (EGRN) or registration certificate.

There is no tax on the sale of land in the following cases:

• when owning an object for more than the minimum established period (3 years or 5 years) at a cost of not more than 5 million rubles;
• a piece of land was purchased at a price less than or equal to that for which it is being sold, and this is documented.

Tax amount

When selling a land plot before the expiration of the minimum period of ownership, you need to know that the calculation of the tax occurs with the provision of the choice of the taxpayer:

1. expense deduction. By reducing the income from the sale by the amount of expenses that were spent on the acquisition of this land as a property. This also includes the cost of interest on a loan taken to purchase land, as well as the services of a realtor. A prerequisite is documentary evidence of the costs incurred. This right can only be exercised by residents of the Russian Federation.
2. property deduction. Its size is 1 million rubles. It is used without exceeding this amount in one tax period. This means that in one calendar year you can sell several allotments that have been owned and registered for less than 3 years. But the deduction will be granted no more than a million rubles. The rest will be subject to taxation at a rate of 13% for residents (30% for non-residents).

If the sale, the value of the land is lower 1,000,000 rubles, then you can not pay tax if you use the property deduction. But in this case, it is necessary to submit a declaration in the form of 3-NDFL, indicating the necessary deduction in it.

The income that was received from the sale of land is calculated as follows:

• the amount transferred to the seller by the buyer specified in the transaction agreement is specified;
• this amount is reduced by the documented expenses for the acquisition of the object that was sold as a result of this transaction or the amount of the property deduction.

An example of the calculation of personal income tax. The site was acquired by Ivanov I.M. in 2018 for 1.2 million rubles. In 2019, he sells it for 1.5 million rubles. The tax can be calculated in two ways and choose the most profitable at your discretion:

1. With the use of the property deduction, the taxable base will be equal to 1.5 million - 1 million = 500 thousand rubles. Personal income tax \u003d 500 thousand rubles * 13% \u003d 65 thousand rubles. (This option is applicable when the buyer is unable to provide documents proving the purchase of the site and confirm the costs incurred for this.)
2. Obviously, a profitable option would be to reduce the tax base by the amount of expenses: 1.5 million - 1.2 million = 300 thousand rubles. Personal income tax = 300 thousand rubles * 13% = 39 thousand rubles.

If, for the acquisition of this plot, citizen Ivanov I.M. took a loan from a bank, then the interest that he paid to a credit institution can be added to the confirmed expenses. You can prove them by a certificate taken from the bank. Thus, the base for taxation will become even smaller by the amount of interest paid.

Is it possible to underestimate the value of the sale of land for tax purposes?

Separately, it should be said about the case when the land was sold below the cadastral value in order to evade taxation. The new edition of the Tax Code defines the provisions when any immovable object is sold, which includes land acquired after the onset of 2016.

If a land plot is sold below the cadastral value, then a comparison with the cadastral valuation at the beginning of the year when the transfer of ownership of it is registered is applied for them. In the event that the amount of income from the sale turns out to be lower than the value according to the cadastre, then to calculate the taxable base, coefficient 0.7.

For example: Citizen Markov M.M. entered into an inheritance on a land plot in 2019 and sold it for 300 thousand rubles in the same period. Its cadastral value is much higher and is estimated at 1,500 thousand rubles.

The base for calculating the tax will be 1500 thousand * 0.7 = 1050 thousand rubles. If we apply the property deduction, then we will reduce it by 1 million rubles and 50 thousand rubles will remain.

Personal income tax \u003d 50 thousand * 13% \u003d 6500 rubles.

In the case when the cadastral value of this site turned out to be less than one and a half million rubles, then reducing it by a factor of 0.7, we would get a total of less than 1 million rubles. There is no taxable income after the property deduction. So, citizen Markov M.M. as a result of taxable income has not received and is exempt from tax.

1300 thousand * 0.7 \u003d 910 thousand rubles - 1 million rubles \u003d 0

When selling a plot owned by several persons, there are features:

• when selling shares under one transaction agreement, the property deduction is applied once, i.e. for the entire value of the property in the amount of 1 million rubles (for example, the land is jointly owned by two persons in equal shares and is sold under one contract, then the deduction will be provided to each of 500 thousand rubles);
• when selling shares under different agreements, each owner has the right to use a property deduction in relation to his share (for each agreement, the deduction will be 1 million rubles).

The procedure and terms for paying land tax in 2019

The income received in the case when the land was sold, which was owned for less than the minimum period and there is personal income tax payable to the budget, is declared. This is the responsibility of the taxpayer. Even the received zero result for personal income tax requires confirmation of calculations to the tax authority.

This means that it is required to fill out a declaration in the form of 3-NDFL and submit it next year after receiving income, no later than April 30. It is necessary to pay personal income tax in the year of filing the declaration. no later than July 15.

If the land was sold in 2018 before the due date, then the tax return (3-NDFL) must be submitted before April 30, 2019, and the land tax must be paid before July 15, 2019.

If the declaration is submitted to the IFTS on time, but the tax payment deadline is missed, then penalties will be applied for each day of delay. When the obligation to both declare and pay is not fulfilled, then a fine of 20% of the amount of taxable income is imposed on the guilty person. In addition to the fine, penalties are also subject to collection, calculated in the amount of 1/300 of the Central Bank refinancing rate in force on the date of debt calculation.

Examples of a completed declaration in the following cases:

As you know, any profit received on the territory of the Russian Federation is taxed. And it doesn’t matter whether it was acquired through the activities of a particular company, or whether a person sold real estate to which he had rights. Consider what tax is provided for the sale of a house with a land plot that has been owned for less than 3 years. We will also figure out how much you need to pay approximately if the property has officially belonged to a person for more than three years.

General information

According to the law in 2019, any sale of real estate must be notified to the state. Separately, it is necessary to notify the tax service, even if the sold plot is not subject to personal income tax (personal income tax) according to the rules. If a person does not do this, then the sale and purchase transaction will be considered illegal.

The tax on the sale of land in 2019 is required to be paid by both citizens of the Russian Federation and foreign persons. Naturally, the conditions for them will be different, and holders of a Russian passport will have to pay less.

Any home sold that has generated significant profits is subject to income tax. Of course, we are talking only about those areas that are located on the territory of Russia. The amount of tax on the sold land for each case will be different. By the way, for some people it will be possible to reduce it.

To understand exactly what the tax on the sale of a land plot will be, it will be necessary to find out exactly how it is calculated. But it will be necessary to take into account all the circumstances that may affect the change in the amount.

How to calculate tax

In 2019, personal income tax on the sale of real estate for citizens of the Russian Federation is 13%. However, if a person lives in the state for less than six months, then he will have to pay 30% of the profits. The amount turns out to be quite significant, so if there is an opportunity to reduce it, this should be used.

Separately, it is necessary to consider the case when the house and land have been owned for less than 3 years. In such a situation, a person has to pay more. The tax will be calculated on the total sale price of the land.

That is, for example, if a country house with land was sold for 5 million rubles, then 13% will be deducted from this amount. To be able to pay less money, you can use a tax deduction. In 2019, for houses that have been owned for less than 3 years, 1 million rubles can be deducted from the sale amount. That is, it will already turn out that you will have to pay a percentage not from 5 million rubles, but from 4,000,000 rubles. Naturally, the size will be smaller.

If the property has been owned for more than 3 years, then other rules regarding personal income tax already apply. The tax is imposed exclusively on the profits received. That is, first you will need to subtract the cost of the sale from the purchase amount. For example, if a person sold his house for 5,000,000 rubles, and bought it for 4,000,000 rubles, then 13% will be counted from 1,000,000 rubles, since this will be the profit received.

By the way, if there is no profit from the sale, then the tax will not have to be paid. Therefore, if the land is sold at the same price as purchased, or even cheaper, then part of the amount received will not have to be given away. But this is the case if it has been owned for more than 3 years.

Separately, it is worth noting that the tax on the sale of summer cottages is calculated so that the amount for the plot will be considered separately from the house. That is, two different fees for the land and for the house itself. It is impossible to summarize them, since in 2019 it will not be legal. Therefore, you need to calculate them separately from each other.

How to pay

If the house is for sale, then immediately after the purchase and sale transaction, it will be necessary to submit a declaration. This must be done in any case, even if, according to the law, the tax will not be paid.

To make a payment, you will need to submit the following documents:

1. Owner's passport.
2. Declaration of income.
3. Contract of sale.
4. Documents proving ownership of the sold objects.
5. Application for a deduction (if necessary).

Please contact your local tax office. That is, to the tax service at the address of the sold land.

It is worth noting separately that everything must be done in a timely manner. If you miss the deadline for which you need to submit a declaration, the person will be fined. Late submission of documents will be charged 5% of the established tax. The penalty will be charged from the first day of delay, and then will increase. The amount can reach 30% of the state fee.

That is why it is necessary to collect all the necessary documents on time, draw up an income declaration and submit it to the state body. Then you should pay the tax itself, and then you won't have to worry about being fined.

Can the amount be reduced?

People, when they see the size of the tax, are often interested in whether it is possible to somehow reduce it. Naturally, no one wants to give away a large amount, so I want to lower the rate. This can be done, but it is worth remembering that not everyone will have such an opportunity.

As already mentioned, there is a tax deduction from the amount of income. It will be beneficial if 13% is calculated not from the profit received, but from the total amount of the sale. That is, a person does not have the opportunity to subtract the amount of the purchase amount from the sale price. You can take a deduction in the amount of 1,000,000 rubles. Then you have to pay tax less than the final figure.

Alternatively, you can take not a fixed deduction, namely the amount of expenses. This is suitable if you can confirm the costs incurred, and they will be more than 1,000,000 rubles. However, this option is not suitable if the property was received as a gift or by inheritance.

About updating the law

Since 2017, the land sales tax law has been updated. It should be noted right away that now it will be necessary to wait not 3 years from the date of purchase of real estate, but 5 years. That is, the minimum threshold has been increased. But this applies only to those sites that have been registered since 2017. If a person managed to register the rights to a house, for example, in 2016, then for him the minimum threshold will remain 3 years.

Chapter 23 of the Tax Code of the Russian Federation clearly establishes all the nuances of paying personal income tax, that is, personal income tax. The code of income from the sale of a land plot is 1510. This code means that income is received from the sale of real estate. In this case, the amount of the transaction and the deduction code must be indicated. All information related to the income received is reflected in sheet A, all information on expenses is contained in sheet E.

What code is indicated in the personal income tax from the sale of a land plot?

The question arises, what if after the sale of the land, you did not make a profit? For example, a land plot was purchased at a price of 500 thousand rubles, and sold for 400 thousand rubles. Everything is quite simple, in this case, you must make a declaration. Be sure to indicate the costs that the process of acquiring the land entailed. But, the most important thing is that you will need to provide documents that determine the existence of this expense. If the documents for the acquisition of the land plot are not preserved, then you can use the standard tax deduction to reduce the taxable mass.

Structure of drawing up 3 personal income tax

1. Be sure to pay attention to the declaration program on the official website of the Federal Tax Service. Immediately it should be said that the program provides you with access to the modern version of the declaration form, and also allows you to carry out all calculations automatically;
2. There are more than 20 sheets in the declaration, but when selling a land plot, you will need to fill out only five sheets;
3. The title page in its composition must contain detailed information about the identity of the declarant. Here it is best for you to indicate your individual contact phone number. If the tax authorities have any difficulties in understanding the aspects of the prepared declaration, they will be able to call you and sort out all the nuances;
4. Sheet E must be filled out, the page of which reflects all the information that is directly related to the tax deduction or indicating the amount of the reduction in the taxable mass;
5. Sheet A is filled in, which indicates the amount of profit received;
6. All calculations and summing up are carried out in the first and sixth sections.

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