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The organization is selling a plot of land. An organization sells a plot of land: tax consequences

Sale of real estate below cadastral value - tax consequences
Selling land below cadastral value - consequences
Tax on the sale of real estate and cadastral value
Tax on the sale of land: what has changed since 2016
Explanations

Selling real estate below cadastral value - tax consequences For example, this opportunity is provided by Rosreestr, which enters each plot in the accounting book and public map. There are also more convenient ways: the online service “KTOTAM.PRO” provides any information about real estate and land plots at any time convenient for you.

Selling land below cadastral value - consequences

Attention

As a result, selling an apartment below the cadastral value (CV) will significantly reduce the tax burden for the seller. This issue should be treated carefully, since apartments purchased in 2016 will be able to be exempt from tax only in 2021, which is a significant period for the real estate market. for a long time. Selling real estate at cadastral value significantly affects the tax base that the seller must cover.

Info

On one transaction in Moscow, the difference in taxes can exceed 100 thousand rubles. The Star-Service Cadastre and Registration Center offers several legitimate and legal ways to minimize taxes when selling real estate. Tax based on cadastral value is calculated when selling apartments, rooms and residential buildings.

But this rule does not always apply.

Is it possible to sell a plot of land below its cadastral value?

Important

It should be remembered that the overpaid amount of tax for previous years is not refunded, so it is important not to delay in challenging the cadastral valuation. If you are sure that the cadastral value of your site has been inflated, you have documents confirming this and you want to save money on paying taxes, you should contact special organizations involved in representing interests in disputes about cadastral value.

Specialists from such companies will handle the paperwork and help you win your case. Results In conclusion, we can say that any games with the state are fraught with trouble.
Tax evasion will sooner or later be revealed, and the negligent taxpayer will have to pay all the arrears along with fines and penalties. You can reduce your personal income tax by legal means; to do this, you should consult with specialized law firms.

Is it possible to sell land below cadastral value?

For example, this opportunity is provided by Rosreestr, which enters each site in the accounting book and public map. A certificate of value according to the cadastre is issued within 5 days.
There are also more convenient ways: the online service “KTOTAM.PRO” provides any information about real estate and land plots at any time convenient for you. Just follow the link https://kadastr.ktotam.pro/ and enter the address of the object and its cadastral number. In a few minutes you will receive an answer. How is tax calculated on the sale of real estate? If the owner sells a plot or real estate, he is required to pay income tax (NDFL). Previously, unscrupulous sellers tried to evade the tax burden and indicated insignificant amounts in contracts.

Taxes from the sale of land below the cadastral value

Important Just follow the link https://kadastr.ktotam.pro/ and enter the address of the object and its cadastral number. In a few minutes you will receive an answer. How is tax calculated on the sale of real estate? If the owner sells a plot or real estate, he is obliged to pay income tax (NDFL). Previously, unscrupulous sellers tried to evade the tax burden and indicated insignificant amounts in contracts. Sale of land below the cadastral value - consequences Standard deduction of 1 million rubles) If the property was purchased after January 1, 2016 If you purchased the property after January 1, 2016 and sell it, then your taxable income depends on whether it is specified in the contract the value is higher than 70% of the cadastral value.

Sale of land plots by an entrepreneur below their cadastral value

If you try to sell an apartment below the cadastral value, such a transaction may attract the attention of the tax police. If tax fraud is discovered, they will have to be paid in full along with penalties.

The risk of a tax audit increases if the purchase of real estate is made using borrowed funds from the bank. In this case, tax inspectors, after studying the loan agreement, will be able to determine the cadastral and market price of the object for calculating income tax. Thus, we can say that selling real estate below the cadastral value is actually impossible and unprofitable, since the tax office will still calculate personal income tax at a rate of 70% of the cadastral value. However, there are legal ways to reduce your tax burden after selling your property.

Sell a plot for a price below the cadastral value

Return to Cadastral value 2018 Significant changes have been made to the tax legislation of the Russian Federation regarding the taxation of transactions for the sale of real estate and land. Now the amount of tax collection depends on the cadastral value of the land.

In connection with the changes, property owners have a lot of questions, the most popular of which is whether it is possible to sell land and real estate below the cadastral value. Let's consider this point in detail. Cadastral value is the amount of land assessment, which is carried out by certified organizations.

The cost according to the cadastre depends on several factors: the type and purpose of the land, the presence of social infrastructure, the area of the plot, its location, the number of plots in a certain territory.

Sale of real estate below cadastral value - tax consequences

Since 2016, significant changes have been made to the tax legislation of the Russian Federation regarding the taxation of transactions for the sale of real estate and land. Now the amount of tax collection depends on the cadastral value of the land.
In connection with the changes, property owners have a lot of questions, the most popular of which is whether it is possible to sell land and real estate below the cadastral value. Let's consider this point in detail. Content:

Cadastral value: calculation method
How is tax calculated on the sale of real estate?
Sale of real estate and land below cadastral value
Legal ways to reduce personal income tax
Results

Cadastral value: method of calculation Cadastral value is the amount of land assessment, which is carried out by certified organizations.

If tax fraud is discovered, they will have to be paid in full along with penalties. The risk of a tax audit increases if the purchase of real estate is made using borrowed funds from the bank.

In this case, tax inspectors, after studying the loan agreement, will be able to determine the cadastral and market price of the object for calculating income tax. Thus, we can say that selling real estate below the cadastral value is actually impossible and unprofitable, since the tax office will still calculate personal income tax at a rate of 70% of the cadastral value. However, there are legal ways to reduce your tax burden after selling your property.

The organization sells a land plot below the cadastral value

Regions have the right to set their own deadline for owning property to exempt it from taxes, and also use their own coefficient from the cadastral value to calculate personal income tax. These values can be reduced down to zero. Selling land below cadastral value is theoretically possible. The state does not limit owners in setting the price when selling their own property, and any amount can be entered in the purchase and sale agreement. But the state requires strict compliance with certain rules, including payment of personal income tax in full. Changes to the Tax Code establish the minimum taxable amount at 70% of the cadastral value of the property. If you try to sell an apartment below the cadastral value, such a transaction may attract the attention of the tax police.

If an organization sells a land plot, it should be guided by the rules established in paragraph 5 of Article 264.1 of the Tax Code of the Russian Federation. It is necessary to take into account that these rules apply only to those land plots acquired from state or municipal property on which, at the time of their purchase, buildings, structures, structures of the taxpayer were already located or which were acquired for the capital construction of fixed assets on them. In addition, agreements for the taxpayer to purchase the specified land plots must be concluded during the period from January 1, 2007 to December 31, 2011. The basis is paragraph 5 of Article 5 of the Federal Law of December 30, 2006 No. 268-FZ.

Let's say a company is selling a plot of land that it acquired before 2007 or that was purchased from a Russian or foreign commercial organization or from an individual. Under such circumstances, the selling company does not have the right to be guided by the provisions of paragraph 5 of Article 264.1 of the Tax Code of the Russian Federation. Profit or loss from a transaction for the sale of land should be determined in accordance with Article 268 of the Tax Code.

Please note: transactions for the sale of land plots (shares in them) are not subject to VAT. This is indicated in subparagraph 6 of paragraph 2 of Article 146 of the Tax Code of the Russian Federation.

Sale of land acquired from the state (municipal entity) in 2007 or later

If an organization sells a land plot for which it entered into an agreement for the purchase of state or municipal land in 2007 or later, the result of its sale for tax purposes should be calculated in the manner established in paragraph 5 of Article 264.1 of the Tax Code of the Russian Federation. In this case, profit (loss) from the sale of the right to a land plot and profit (loss) from the sale of buildings (structures, structures) located on it are calculated separately.

Sale of rights to a land plot

Profit (loss) from the sale of the right to a land plot is defined as the difference between the price of its sale and the costs of acquiring the right to this plot, not reimbursed to the taxpayer. Unreimbursed costs mean the difference between the taxpayer’s expenses incurred in connection with the acquisition of the right to a land plot and the amount of expenses taken into account by him for tax purposes until the realization of the right to a land plot (subclause 2, clause 5, article 264.1 of the Tax Code of the Russian Federation). It turns out that the seller of a land plot has the right to reduce income from sales by the amount of expenses for its acquisition, which he did not have time to write off as a reduction in the tax base for income tax during the use of this plot.

So, profit or loss from a transaction to sell the right to a land plot is calculated using the formula:

Pr (Ub) = C realized - (P general - P recognized),

where Pr is the profit from the transaction for the sale of the right to a land plot;

Los - loss from a transaction for the sale of the right to a land plot;

T sold - the price of selling the right to a land plot;

P total - the total amount of expenses associated with the acquisition of the right to a land plot;

P recognized - the amount of expenses for the acquisition of the right to a land plot, recognized for tax purposes until the moment of realization of the right to a land plot.

Does an organization have the right, in the month in which it sold the land plot, to include in other expenses the next part of the costs for the acquisition of this plot, which is written off monthly in tax accounting?

The Tax Code does not provide an answer to this question. However, having analyzed the norms of Chapter 25 of the Tax Code of the Russian Federation regarding the recognition of expenses in tax accounting in the form of depreciation amounts, we come to the conclusion that in the month of sale of a land plot, the monthly amount of costs for its acquisition should not be included in expenses and taken into account for tax purposes. The fact is that depreciation on depreciable property objects is accrued starting from the 1st day of the month, following the month in which this facility was put into operation(clause 4 of article 259 of the Tax Code of the Russian Federation). In case of sale of depreciable property, depreciation accrual stops on the 1st day of the month, next month his sales(clause 5 of article 259.1 and clause 8 of article 259.2 of the Tax Code of the Russian Federation). The above rules apply when using both linear and non-linear depreciation methods.

In other words, in the month in which an item of depreciable property is accepted for accounting and put into operation, the amount of depreciation on such an item cannot yet be recognized for tax purposes. However, in the month of sale of depreciable property, the organization still has the right to take into account the amount of depreciation accrued on this property for that month. It turns out that expenses in the form of depreciation amounts are recognized with a shift (delay) of one month.

At the same time, the costs of acquiring land rights reduce taxable profit immediately from the moment of submitting documents for state registration rights to a land plot regardless of its commissioning (subclause 2, clause 3, article 264.1 of the Tax Code of the Russian Federation). This means, by analogy, taking into account the depreciation amounts in the month of sale of a land plot, the amount of costs for its acquisition, written off monthly, should no longer be included in expenses.

Example 1

Interkhim LLC sold on July 23, 2010 for RUB 4,000,000. a plot of land that it acquired in 2008 from municipal executive authorities for the construction of a new production workshop. The total cost of acquiring the right to a land plot amounted to RUB 1,680,000. The organization wrote off these expenses in tax accounting starting from October 2008 (since documents for state registration of ownership of the land plot were submitted to the territorial body of Rosreestr on October 14, 2008). The period for writing off expenses for acquiring the right to a land plot, established in the organization’s accounting policy for tax purposes, is 5 years (60 months).

Since October 2008, Interchem LLC has included RUB 28,000 monthly in expenses that reduce taxable profit. (RUB 1,680,000 ÷ 60 months). From the beginning of writing off these expenses to the month preceding the date of sale of the land plot, 21 months passed (from October 2008 to June 2010). For the specified period, the organization recognized RUB 588,000 as other expenses. (RUB 28,000 × 21 months).

Thus, by the time of the sale of the land plot (by July 2010), the amount of unreimbursed expenses associated with the acquisition of land rights amounted to RUB 1,092,000. (RUB 1,680,000 - RUB 588,000). Profit from the sale of land is 2,908,000 rubles. (RUB 4,000,000 - RUB 1,092,000). The organization takes this amount into account when forming the tax base for income tax for the nine months of 2010.

Sale of objects located on a land plot

Profit (loss) from the sale of buildings (structures, structures) located on a land plot and sold along with it is determined in the general procedure provided for the sale of property (subclause 1, clause 5, article 264.1 of the Tax Code of the Russian Federation). Buildings, structures and structures are depreciable property (Clause 1, Article 256 of the Tax Code of the Russian Federation). Therefore, in the case of selling a land plot along with them, the seller organization reduces the income received by the residual value of this property, as well as by the amount of expenses directly related to the sale of these objects (subclause 1, clause 1, article 268 of the Tax Code of the Russian Federation).

If the residual value of the sold building (structure, structure), taking into account the costs of its sale, exceeds the amount of proceeds from the sale, the difference between these values is recognized as a loss to the taxpayer. The resulting loss is taken into account for tax purposes in a special manner established in paragraph 3 of Article 268 of the Tax Code of the Russian Federation. The loss is included in other expenses in equal shares over a period defined as the difference between the useful life of the building (structure) and the actual period of its operation until the moment of sale.

Expert opinion

O.A. Kurbangaleeva, expert of the Russian Tax Courier magazine:

“In tax accounting, the monthly share of expenses for the acquisition of a land plot is included in the other expenses of the organization starting from the month in which documents on the transfer of ownership of this plot to it are submitted for state registration (subclause 2, clause 3, article 264.1 of the Tax Code of the Russian Federation ) Write-off of these expenses stops in the month preceding the month of sale of the land plot.In the month in which documents for state registration of the new owner's ownership of the land plot are submitted, the selling organization does not have the right to include in other expenses the next part of the costs associated with its acquisition.

However, if a land plot is sold at a loss in the month of its sale, the seller may recognize for tax purposes the corresponding part of the resulting loss. The basis is subclause 3 of clause 5 of Article 264.1 of the Tax Code of the Russian Federation.

Let me explain what I said with an example. Let's say in July 2009 an organization purchased for 12 million rubles. a plot of land that was previously in municipal ownership. In the same month, the documents necessary to register the transfer of ownership of the land plot were submitted, which is confirmed by a receipt for receipt of documents issued by the registration authority. But already in July 2010, the organization had to sell this plot for half the price - for 6 million rubles. According to the accounting policy, the organization recognizes expenses for acquiring the right to land plots in tax accounting evenly over 10 years. Therefore, starting from July 2009 (the month of filing documents for state registration) to June 2010 (the month preceding the month of sale of the site), the company included 100,000 rubles in other expenses every month. (12 million rubles ÷ 10 years ÷ 12 months). In the month of sale of the land plot - in July 2010, the organization no longer had the right to reflect the same amount in expenses.

In total, during the period of ownership of the land plot, the organization recognized 1.2 million rubles in other expenses. (RUB 100,000 × 12 months). This means that the amount of unreimbursed costs (the difference between the total amount of costs for the acquisition of a land plot and the amount of expenses taken into account for tax purposes until the moment of sale) amounted to 10.8 million rubles. (12 million - 1.2 million rubles). That is, as a result of the sale of a land plot, a loss in the amount of 4.8 million rubles was formed in the tax accounting of the seller. (10.8 million rubles - 6 million rubles). The organization will recognize the amount of the resulting loss for tax purposes in equal shares over a period of 10 years (the period for writing off expenses for the acquisition of the site established by it in its accounting policy). Every month she will be able to include 40,000 rubles in other expenses. (4.8 million rubles ÷ 10 years ÷ 12 months). Thus, in July 2010, the company has the right to recognize as expenses only part of the loss in the amount of 40,000 rubles.”

If a loss is incurred as a result of the sale of a land plot

Let’s say that the amount of unreimbursed taxpayer costs associated with the acquisition of the right to a land plot exceeded its sale price. In this case, the seller of the land plot is considered to have suffered a loss. However, he cannot recognize the amount of loss at a time for tax purposes. Subclause 3 of clause 5 of Article 264.1 of the Tax Code of the Russian Federation states that the loss from the sale of the right to a land plot is included in the taxpayer’s other expenses in equal shares over a certain period.

Unfortunately, from a literal reading of subclause 3 of clause 5 of Article 264.1 of the Tax Code of the Russian Federation, it is difficult to understand how to calculate this period. The Ministry of Finance of Russia in letters dated 05/08/07 No. 03-03-05/111 and dated 10/31/07 No. 03-03-06/1/752 explained that the rules for calculating this period depend on the procedure chosen by the taxpayer for recognizing expenses associated with the acquisition of land . Let us recall that the chosen procedure for writing off these expenses must be fixed in the accounting policy applied for tax purposes (paragraph 2, subparagraph 1, paragraph 3 of Article 264.1 of the Tax Code of the Russian Federation).

Option one— in tax accounting, the organization recognizes expenses for the acquisition of land plots evenly within the period established by it independently. Such a period cannot be less than five years (paragraph 1, subparagraph 1, paragraph 3, article 264.1 of the Tax Code of the Russian Federation). If an organization has received a loss from the sale of a land plot, then the period during which it will have to write off the amount of this loss evenly to reduce the tax base is assumed to be equal to the period established by it for recognizing the costs of acquiring the land.

Please note: the seller includes this loss in equal shares in other expenses starting from the reporting (tax) period in which he received this loss. This is the position of the Russian Ministry of Finance, given in letter dated October 31, 2007 No. 03-03-06/1/752.

Example 2

Let's use the condition of example 1. Let's say Interkhim LLC was forced to sell a plot of land for 1,000,000 rubles.

Since the amount of unreimbursed expenses associated with the acquisition of land rights (RUB 1,092,000) exceeded the sale price of the land plot, as a result of this transaction the organization suffered a loss. The amount of loss amounted to 92,000 rubles. (RUB 1,092,000 - RUB 1,000,000).

According to the accounting policy, Interchem LLC planned to recognize expenses associated with the acquisition of land within 5 years (60 months). Therefore, during the same period, it will include in equal shares in other expenses the loss received from the sale of land. Every month the organization will be able to write off 1,533.33 rubles. (RUB 92,000 ÷ 60 months). That is, by the end of 2010 the company will take into account 9199.98 rubles as other expenses. (RUB 1,533.33 × 6 months). The organization will complete the write-off of the entire amount of loss received in July 2010 from the sale of the land plot only in June 2015.

note

If all expenses have already been written off

It is possible that by the time the land plot is sold, all expenses associated with its acquisition have already been completely written off in tax accounting. This is typical primarily for organizations that have chosen the method of writing off these expenses based on the tax base of the previous tax period. After all, if in the year preceding the year of acquisition of the land plot, the company had a high profit, it may well recognize for tax purposes the entire amount of expenses for the acquisition of the land plot immediately in the year of its purchase (of course, if the profit is so high that even the cost of the land plot is less than 30% of it).

Another example is that an organization that wrote off the costs of acquiring a land plot evenly over five years sells it after the five-year period of ownership (for example, 6 or 10 years from the date of acquiring the plot and submitting documents for state registration of ownership of it).

In such circumstances, the seller has no unreimbursed costs associated with the purchase of the land. After all, all expenses associated with the acquisition of land have already been taken into account for tax purposes. Therefore, in tax accounting, the selling organization does not have the right to reduce the sales price by any expenses. This means that the organization is obliged to pay income tax on the entire amount received from the sale of land.

Option two— for tax purposes, the organization recognizes expenses associated with the acquisition of land in an amount equal to a certain percentage of the tax base for income tax of the previous tax period. The specific write-off percentage (no more than 30%) is established by the taxpayer independently in the accounting policy for tax purposes (paragraphs 1 and 2, subparagraph 1, paragraph 3, Article 264.1 of the Tax Code of the Russian Federation).

The Russian Ministry of Finance explained that when choosing this option for recognizing expenses for the acquisition of land, the loss received from the sale of a land plot is written off evenly over the period of actual ownership of this plot. Tax losses begin to be written off from the reporting (tax) period in which they were received.

How to determine the period of actual ownership of a land plot? Land plots are real estate, and therefore the transfer of ownership of them is subject to state registration in the territorial body of Rosreestr (clause 1 of Article 130, clause 1 of Article 551 of the Civil Code of the Russian Federation and clause 1 of Article 25 of the Land Code). Thus, the period of actual ownership of a land plot should be determined on the basis of certificates of state registration of rights issued by the territorial body of Rosreestr. This period is calculated from the date of state registration of land ownership and ends at the moment of transfer of ownership to the new owner (buyer of the land plot).

State registration of rights to real estate is carried out no later than one month from the date of receipt of the documents required for registration. This is established in paragraph 3 of Article 13 of the Federal Law of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it.” As a rule, the date of submission of documents to the registration authorities and the date of state registration of ownership of a land plot fall in different months. In the event of such a discrepancy, the month in which the documents were submitted for state registration when purchasing a land plot is not included in the period of actual ownership of the plot, which is used to write off the amount of loss. And, conversely, the month of filing documents for state registration during the subsequent sale of this land plot is taken into account by the selling organization in the time of actual ownership of the plot.

Example 3

In April 2009, Business Center LLC purchased for RUB 5,300,000. a plot of land that was municipally owned for the construction of a shopping and office center on it. In the same month, documents were submitted for state registration of ownership of the land plot. Business Center LLC's ownership of the site was registered on May 15, 2009, which is confirmed by the relevant certificate. In its accounting policy, the organization established that for tax purposes, it recognizes the costs of acquiring the right to land plots in the amount of 25% of the tax base of the previous tax period. However, already in June 2010 the company was forced to sell this land plot for 3,000,000 rubles. The new owner's ownership of the land plot was registered on July 16, 2010, and in the same month the land plot was transferred to the new owner under a transfer and acceptance certificate. In 2009, the organization included in expenses that reduce taxable profit the costs of purchasing a land plot in the amount of 125,000 rubles, and in 2010 - 75,000 rubles.

The amount of unreimbursed costs associated with the acquisition of a land plot is RUB 5,100,000. (RUB 5,300,000 - RUB 125,000 - RUB 75,000). This means that the loss from the sale of the land plot amounted to 2,100,000 rubles. (RUB 5,100,000 - RUB 3,000,000).

By the time ownership of the land plot was transferred to the new owner, Business Center LLC had owned the land plot for 15 months (from May 2009 to July 2010). Consequently, during the same period, the organization will write off in equal shares the loss it received as a result of the sale of the land plot. Every month starting from July 2010 (the month of the actual transfer of the site to the new owner), the company includes 140,000 rubles in other expenses. (RUB 2,100,000 ÷ 15 months). Thus, until the end of 2010, she recognizes RUB 840,000 as expenses. (RUB 140,000 × 6 months). The amount of loss remaining unwritten off at the end of 2010 is RUB 1,260,000. (RUB 2,100,000 - RUB 840,000) the organization will be able to fully include in expenses based on the results of nine months of 2011.

Expert opinion

E.S. Romanchuk, expert of the Russian Tax Courier magazine:

“Suppose, in February 2010, an organization sold a land plot that it acquired in December last year. That is, the plot was in its ownership for only three months - one month in 2009 and two months in 2010. The organization’s accounting policy states that that the costs of acquiring land plots are recognized for tax purposes in the amount of 30% of the tax base of the previous tax period. During the use of the plot, the organization did not have time to take into account for tax purposes the entire amount of costs associated with its acquisition. That is, part of these costs remained unreimbursed. How in tax accounting, determine the result of a transaction for the sale of land?

First of all, it is necessary to calculate the amount of costs for the acquisition of a site that have not been reimbursed by the time of its sale. Obviously, in the situation described above, this is what raises the most questions. The problem is that Article 264.1 of the Tax Code of the Russian Federation does not stipulate at what point expenses for the acquisition of land can be recognized when choosing the specified method of writing them off (as a percentage of the tax base for the previous year’s income tax). At the same time, in Article 264.1 of the Tax Code of the Russian Federation there is also no requirement for equal recognition of expenses when using this method. Therefore, we can conclude that expenses should be reflected regardless of the number of months during which the organization actually owned the land plot in a calendar year.

The correctness of this conclusion is also confirmed by the fact that the norms of subparagraph 1 of paragraph 3 of Article 264.1 of the Tax Code of the Russian Federation give taxpayers the right to independently determine the procedure for recognizing expenses for the acquisition of land and consolidate it in the accounting policy for tax purposes. Thus, an organization has the right to indicate the following in its accounting policies. In the year in which the land plot was acquired, the corresponding part of the expenses is taken into account for tax purposes in the month of filing documents for state registration of rights to the plot. In subsequent years, part of the cost of acquiring a land plot related to the current tax period is included in expenses at a time on the last day of the first month of a given year (that is, January 31).

Let's return to calculating the result of a transaction for the sale of a land plot that was owned by the owner for only three months. If the above formulations were present in the accounting policy, the organization had the right in December 2009 to take into account for tax purposes the entire amount of expenses allowed for recognition for that year (that is, 30% of the tax base for 2008). In January 2010, the company could include in expenses an amount equal to 30% of its 2009 taxable profit. To calculate this amount, the tax base calculated for 2009 should have been increased by the amount of expenses for the acquisition of a land plot recognized in December of this year (subclause 1, clause 3, article 264.1 of the Tax Code of the Russian Federation).

The difference between the cost of acquiring the land and the amount of expenses recorded by the organization in December 2009 and January 2010 represents its unreimbursed costs. By reducing the selling price of the site by the amount of unreimbursed costs, the company will determine the result of this transaction - profit or loss. You must pay income tax on the entire amount of profit received. If a loss is incurred, it cannot be recognized at a time for tax purposes. The amount of loss from the sale of a land plot must be included in other expenses in equal shares during the actual period of ownership of this plot (in our case, within three months). That is, the organization had the right to recognize the entire amount of the loss (if, of course, the plot was sold at a loss) directly in 2010 - from February to April inclusive.

Let me give you another interesting example. Let's assume that an organization purchased a plot of land in July 2010 for 20 million rubles. and already in August sold it for only 4 million rubles. Based on the amount of taxable profit for 2009, in July of this year she included 6 million rubles in expenses. Thus, by the time the land plot was sold, unreimbursed costs amounted to 14 million rubles. (20 million rubles - 6 million rubles). That is, the amount of loss from the transaction is equal to 10 million rubles. (14 million rubles - 4 million rubles). Since the seller owned the plot for only one month, he has the right to take into account the entire amount of the loss in the amount of 10 million rubles. already in August 2010"

Reflection in the income tax return

In the income tax return, the results from the sale of land plots are reflected in Appendix No. 3 to Sheet 02. Let us recall that this Appendix is intended for calculating the amounts of expenses for operations, the financial results of which are taken into account when taxing profits in a special manner.

So, if an organization recognizes expenses associated with the sale of a land plot, in accordance with the rules established in paragraph 5 of Article 264.1 of the Tax Code of the Russian Federation, it fills out lines 240-260 in Appendix No. 3 to sheet 02 of the declaration. They indicate:

in line 240 - the selling price of the land plot;
line 250 - the amount of unreimbursed costs associated with the acquisition of this land plot;
line 260 - loss from the sale of a land plot (the amount of loss is determined separately for each sold land plot).

If a profit is made from the sale of a land plot, line 260 is not filled in, and the amount of profit in Appendix No. 3 to sheet 02 is not reflected separately.

The amount of loss from the sale of a land plot, which an organization includes in other expenses in the current reporting (tax) period on the basis of subparagraph 3 of paragraph 5 of Article 264.1 of the Tax Code of the Russian Federation, is indicated in line 110 of Appendix No. 2 to sheet 02 of the declaration.

Sale of land acquired before 2007 or not purchased from the state (municipal entity)

Let us note once again that paragraph 5 of Article 264.1 of the Tax Code of the Russian Federation, which sets out the procedure for calculating profit (loss) from the sale of a land plot and the rules for writing off such loss, does not apply to all cases of sale of land plots by legal entities. Thus, an organization is not obliged to apply the rules of this paragraph if it sells a plot of land that was acquired:

from the state or municipality until 2007;
another Russian or foreign commercial organization or from an individual (regardless of the year of acquisition);
state or municipal entity in 2007 or later, provided that at the time of acquisition there were no buildings (buildings, structures, structures) owned by the taxpayer on the land plot, and capital construction of fixed assets was not initially planned and was not actually carried out on it (for example , land plots with intended use for agricultural purposes).

For profit tax purposes, the sale of land plots in the listed situations is regarded as the sale of other property. Consequently, profit (loss) from the sale of such plots is determined on the basis of subparagraph 2 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation. It states that the seller has the right to reduce the income received from the sale of other property by the price of its acquisition. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated March 4, 2010 No. 03-03-06/1/111. This letter discusses the situation with the sale of an agricultural land plot, the intended use of which did not involve capital construction. The possibility of reducing income from the sale of a land plot previously purchased from a commercial organization or individual by the purchase price of this plot is stated in the letter of the Ministry of Finance of Russia dated April 22, 2010 No. 03-03-06/1/282.

Unlike the sale of land acquired from the state (municipal entity) in 2007 or later, when determining profit (loss) from the sale of other property, the income received can be reduced by the entire amount of expenses associated with the acquisition of the site, and not just the amount of unreimbursed costs. After all, from the moment of purchasing the plot until its sale, the organization did not take into account for tax purposes the expenses associated with its acquisition (clause 1 of Article 264.1 of the Tax Code of the Russian Federation). She has the opportunity to recognize these expenses only in the event of a subsequent sale of such land.

In addition, the seller of a land plot that does not meet the requirements of paragraph 1 of Article 264.1 of the Tax Code of the Russian Federation has the right to reduce the income from the sale of this plot by the amount of expenses directly related to its sale (for example, the costs of assessing the land plot). This is stated in paragraph 1 of Article 268 of the Tax Code of the Russian Federation.

If the purchase price of a land plot, taking into account the costs associated with its sale, exceeds the proceeds from its sale, the excess amount is recognized as a loss. Such a loss is taken into account for profit tax purposes at a time in the reporting (tax) period in which it was received. The basis is paragraph 2 of Article 268 of the Tax Code of the Russian Federation.

Example 4

In 2006, Aspect LLC acquired ownership of a land plot from individual entrepreneur A.N. Karapetyan for 5,200,000 rubles. In July 2010, the organization sold this plot to Stroykompleks CJSC for RUB 6,600,000. Before putting the site up for sale, Aspect LLC invited an independent appraiser. The cost of his services for assessing the market value of the land was 259,600 rubles. (including VAT RUB 39,600).

Since the land plot was purchased from an individual, Aspect LLC did not take into account the costs associated with its acquisition when calculating income tax in 2006-2010. In July 2010, when the organization sold the land, it included RUB 6,600,000 in income. In expenses, the selling company took into account the cost of acquiring the site and the cost of its evaluation, that is, 5,420,000 rubles. (RUB 5,200,000 + RUB 259,600 - RUB 39,600). Thus, the profit from the sale of the land plot, recognized in tax accounting, amounted to 1,180,000 rubles. (RUB 6,600,000 - RUB 5,420,000)

The Invest-Real Estate company has an extensive database of land offers. These include lands that can be used for business placement - warehouses, factories, service workshops, etc. When choosing a site for a business, you first need to establish the basic search criteria. Determine the search territory: in the city or in a suburban area. The price of land depends on this. For some types of plots for commercial development, the choice of location will be decisive; in other cases, the availability of communications or price. If land is required for a business, its purpose and type of permitted use must be taken into account.

Under certain conditions, the category of permitted use of the site may be changed in accordance with current legislation. When choosing the location of a site, take into account the nature of the business for which it is intended. A supermarket will require land in a city, an area with a high population density and good transport accessibility.

For a car service workshop or car wash, areas close to transport routes are convenient. If you plan to build a gas station, the optimal site would be a site with convenient access to it, located near a large road junction, near a service center or a parking lot. This takes into account the hazard category of the enterprise and the ability to comply with requirements for distance from nearby buildings, etc. When choosing land for a warehouse, its purpose is taken into account. If it is a warehouse for finished products or a wholesale warehouse for a commercial enterprise, it will need to be located close to the facility being serviced. An important selection criterion is also the presence or possibility of supplying communications and their characteristics. It is necessary to find out the need for electrical power, water, etc. for the enterprise. A plot of land for a business can be purchased as a property or a long-term lease agreement can be signed for it. Thus, choosing land for a business and registering ownership and other documents for it is a complex task; many nuances will need to be taken into account.

The specialists of the Invest-Real Estate company have extensive experience in the real estate sector in the region and are able to assist in choosing the most suitable site for a specific enterprise. With our help, the choice of land for business will be made correctly from the point of view of optimal costs and prospects for the development of the enterprise.

Technology for selling land plots under privatized enterprises

Restrictions on the purchase of land plots under privatized enterprises

Procedurally and legally, when purchasing land plots, one should distinguish between the built-up and empty parts (Diagram 15.3).

Built up Land plots in cities and towns are considered to be plots on which or under which enterprises, buildings, structures and structures are located. A built-up land plot of a privatized enterprise is considered to be the entire territory of the enterprise, with the exception of empty undeveloped land plots (including those reserved in accordance with project documentation).

Empty undeveloped land plots (plots), the land user of which is the privatized enterprise, may be, by decision of the enterprise:

a) retained in municipal (state) ownership with or without lease to this enterprise;
b) purchased by the enterprise together with the built-up plot and at the same price, provided that the enterprise carries out their development in the prescribed manner within three years from the date of taking ownership.

If the enterprise fails to fulfill the last condition, it is obliged to sell it in the manner prescribed by the legislation of the Russian Federation for the sale of undeveloped plots of state (municipal) property. In this case, as well as in the case of selling an undeveloped plot before the expiration of three years from the date of taking ownership, the seller is charged a one-time fee to the local budget in the amount of 30% of the amount by which the cost of selling the plot exceeded the cost of its acquisition.

When privatizing land plots, the procedure for using subsoil is determined in accordance with the Law of the Russian Federation on Subsoil.

When selling a developed land plot within the boundaries of cities and other populated areas in accordance with the Basic Provisions, the owner’s right to the land plot includes the right to any permitted use, which, until the enactment of territorial zoning legislation, means the right to use the plot together with those located on it buildings, structures, structures

Scheme 15.3.

by all means that do not contradict the restrictions established by the relevant authorities (local governments) on the basis of current legislation and approved construction, sanitary, environmental and fire safety standards.

It is not allowed to establish a target (sole) method of use of a real estate property, including a land plot, as well as to establish restrictions on the use of a separate plot. Such restrictions can be established only for all areas within a given functional zone in accordance with the legislation of the Russian Federation. The owner has the right to use the developed land plot together with the buildings, structures, structures, and premises located on it in those ways and for those purposes that are not prohibited within the given functional zone of this city (settlement) or within a radius of 100 m from the boundaries of this plot.

Owners of land plots have the right to register, free of charge, that part of the engineering infrastructure objects that is used exclusively to support the real estate object (objects) of the given owner (up to the border of the site or - for cables and pipelines - before connecting with the corresponding highways) under an agreement with the relevant authority . Construction of new infrastructure facilities on the site, including the laying of electrical and telephone cables, water and gas pipelines, sewerage systems, the placement of which may cause damage to the owner, is carried out on a compensation basis in accordance with an agreement between the owner of the site and the relevant state (municipal) body. Restrictions on the use of a developed land plot that exist at the time of privatization (sale) of an enterprise or other property are valid.

The relevant territorial bodies of Rosreestr and Gosstroy are obliged to provide the applicant with information subject to registration within 2 months about restrictions on the rights to use the land plot, including public easements existing on the date of sale of the building, structure, structure, enterprise, as well as such easements, the establishment of which was provided for by decisions of competent government bodies (local government bodies) adopted on the specified date.

Registration of ownership of a land plot

The final stage of purchasing a land plot includes established procedures for registering ownership of it (Diagrams 15.4-15.9). The buyer submits a complete package of documents along with application No. 2 (see diagram 15.2) to the territorial executive body for property management, which enters into a land purchase and sale agreement.

Within a week from the moment the documents submitted by the buyer are received from the Federal Property Management Agency, the seller signs an agreement with the buyer on the purchase and sale of the land plot and issues the buyer a payment order to pay the cost of the land plot in the established amount.

If the documents presented to the seller do not meet the established requirements, the seller returns them to the Federal Property Management Agency.

If the buyer refuses to conclude an agreement or fails to appear within three months, the seller returns the documents to the Federal Property Management Agency with the appropriate notification.

Within a week from the moment the buyer is issued a payment order, he presents it to the seller duly executed, paid, confirming the transfer of funds to the account specified by the seller.

Within two weeks after full payment of the cost of the plot in accordance with the purchase and sale agreement, the Federal Property Management Agency sends the following documents to the Rosreestr registration service:

o a copy of the purchase and sale agreement for the plot;
o a letter confirming full payment under the contract and with a proposal to issue, in the prescribed manner, documents certifying ownership of the land plot.

A paid payment order and a contract for the purchase and sale of a land plot are the indisputable basis for issuing to the buyer documents certifying ownership of the land plot. Documents must be issued by the district (city) administration within two weeks from the date of receipt of the letter from the territorial executive body for property management. For violation of the terms and procedure for re-registration of the right of permanent (perpetual) use of land plots to the right of ownership or lease, the fine for legal entities and individual entrepreneurs from 01/01/2013 is set in the amount of 20 thousand to 100 thousand rubles. (Article 7.34 of the Code of Administrative Offenses of the Russian Federation).

Scheme 15.4.

Scheme 15.5.

Scheme 15.6.

Scheme 15.7. Rights to a land plot upon sale of a building (structure), located on it

Scheme 15.8. The rights of the owner of the building (structure) to part of what is being sold them a plot of land

Scheme 15.9.

Sale of the right to lease land plots in Moscow through a competition

In Moscow, land can now be transferred into private ownership and long-term lease rights are sold through a competition. Ownership of any building does not automatically entail ownership of the land plot attached to it. In this case, the right to lease a plot located under the dimensions of a privatized building (structure) is not purchased. For the adjacent plot, if it is excluded from public use, the lease right can be purchased at the request of the land user.

The procedure for holding competitions for the provision of long-term lease of land in Moscow is presented in diagrams 15.10-15.13.

Scheme 15.10.

Scheme 15.11.

Scheme 15.12.

Scheme 15.13. The procedure for concluding contracts and settlements based on the results of a competition for the right to lease land plots in Moscow

To calculate the purchase of long-term and short-term lease rights to land plots, base rates were approved based on market prices of lease rights based on the results of competitions. It has been established that the amount of payment for the purchase of the right to long-term lease of land for the construction of commercial, residential and other capital facilities does not depend on the lease term.

If an individual or legal entity has the right of ownership (economic management or operational management) of only part of the building, then the area of his land share is calculated in proportion to the area of the building belonging to him without allocating this share in kind. In a residential microdistrict with complex development, when establishing the boundaries of home ownership in kind is impractical, the area of the land plot is determined by calculation (Diagram 15.14).

Scheme 15.14.