Do you have to pay income tax if, when buying a small car, you were given a gasoline card worth 30 thousand rubles as a gift? What if you unexpectedly won a car when you were just buying mascara from one of the perfume chains? And do you need to run to the tax office if your grandmother suddenly decides to give you an apartment?
These are not idle questions. Remember how the children from Beslan were charged a huge tax, which they supposedly had to pay for being accepted into schools in the capital? So, if you follow the Tax Code (TC), the parents of these children did not have to pay any tax. And in other cases?
“Since 2006, gifts in Russia have not been taxed,” explains lawyer Alexander Perepelkin. – But only if the gift costs no more than 4,000 rubles. If we are talking about cars, apartments, shares and shares, you will have to pay tax on such gifts. Unless they were given to you by your closest relatives (including adoptive fathers and mothers, grandparents - in general, everyone who is called immediate relatives in the Family Code).
There is no need to pay taxes to victims of various disasters for the compensation they received, the lawyer continues. – There is also no tax on all kinds of subsidies and subsidies (for example, the city gave you a non-refundable subsidy to purchase an apartment - in some regions there are such programs). But there is a problem: since new types of subsidies and subsidies appear all the time, they do not immediately fall into the list of Tax Codes. And sometimes taxes are still deducted from citizens. But incentive gifts (so popular among retail chains) have a tax. Moreover, there is also its own taxation scale. But here, too, the general rule applies that for a cost of up to 4,000 (and in some cases up to 4,300) rubles there will be no tax.
A list of what you need to pay taxes for and what you don’t have to pay for can be found in Art. 217 NK. It is very large - 48 points. By the way, the tax amount varies in different cases. For example, with some lottery winnings you can pay the full 35%.
But the most important thing is that when you receive a big prize, or winnings, or the same free gas card, ask whether the “donating” company will pay tax for you. In principle, they should do this themselves, but many limit themselves to simply submitting information about you to the tax office.