State Duma deputy on the initiative of the Ministry of Finance

The agency is preparing a bill according to which tax benefits will remain only for the sale of a single home. Kommersant FM’s interlocutors are confident that the majority of property owners will suffer from the new rules.

Owners of investment apartments will lose tax benefits. The Ministry of Finance is working on the corresponding bill. The amendments to the Tax Code propose to extend benefits only to single housing. In addition, regions will be able to independently set the terms of ownership of real estate, which will give the right to tax breaks. Experts believe that the new law will primarily hit real estate purchased for investment purposes. Now, when selling an apartment or house, the owner may not pay tax on the proceeds.

Tax benefits that an owner can count on when selling real estate, namely apartments, houses, plots and their shares, depend on the period of ownership. Proceeds from the sale are completely exempt from tax if the apartment has been owned by the owner for more than three years. If this period is shorter, then at the discretion of the owner, the amount of 1 million rubles is exempt from taxes. or the difference between the purchase price of an apartment and the proceeds from its sale. If real estate has several owners, tax deductions are distributed in proportion to the shares. The period of ownership of property is counted from the moment the certificate of state registration of ownership is issued. The exceptions are inherited property and cooperative property. If a person received real estate by inheritance, the period of ownership is counted from the date of death of the previous owner. If the apartment is located in a cooperative building, then the period of ownership is counted from the date of receipt of a certificate confirming the full payment of the cash share. Today, tax breaks apply to any number of real estate properties owned by one owner.

Changes in tax legislation are necessary. Now wealthy Russians do not pay taxes on very large transactions, and low-income families do not have benefits, noted Dmitry Kostalgin, a partner at Taxadvisor.

“The current provisions, in fact, allowed any amount of income to be exempt from taxation - that is, if you suddenly bought an entire entrance to a house - there are such cases in our city - after three years you could sell the apartments with a profit of 300%, even 100% , and you have not paid a single ruble of taxes: this is exclusively your income. On the other side of the scale, for example, the same people who receive low incomes, for example, below the subsistence level: they pay personal income tax on the first ruble received, therefore. This measure seems reasonable and fair to me,” he said.

You cannot refuse benefits when selling real estate. The majority of homeowners will suffer from this, says Oksana Dmitrieva, First Deputy Chairman of the Duma Committee on Budget and Taxes.

“Separating an investment apartment that was purchased from an apartment that was received by inheritance or as a gift is actually an additional taxation of small owners, because large owners will find a lot of tax evasion schemes by registering this property as legal entities. This rule is generally sufficient wild,” she is sure.

In the near future, not only the sale of housing, but also the maintenance of housing may become more expensive. A real estate tax will be introduced in Russia, which will replace the property tax and land tax on individuals. In addition, from January 1, major repairs of apartment buildings will be partially paid for by homeowners. The fee will be included in receipts for housing and communal services.

Yana Lubnina

“The norm is generally quite wild”