Property tax relief code. What is the code for property tax relief for movable property? Time-based benefit codes

Commercial structures that own any property are required to report to the tax authorities. When filling out the declaration, the average value of the property and the tax itself to be paid are indicated. The declaration must indicate code 2010257 - property tax benefit. Who can take advantage of the property benefit and how to indicate in the declaration who has the benefit?

There are organizations that may not pay property taxes in whole or in part. This right is enshrined in the Tax Code (Article 53, paragraph 1). Benefits from paying property taxes can be provided by two government bodies:

Tax authorities provide benefits to all subjects of the Federation.
Local authorities have a territorial limitation; the benefit is valid specifically in the region where it is provided.

The benefits provided by tax authorities are valid throughout the Russian Federation and do not require additional confirmation.

Who can get property tax breaks?

Based on the Tax Code (Article 381, paragraphs 1,2,3,4), a number of organizations can take advantage of the right to exemption from property tax. This right is given to organizations that use property for certain purposes.

State structures and institutions that deal with criminal matters.
Religious organizations.
Organizations whose authorized capital consists of contributions from organizations of disabled people.
Russian organizations of people with disabilities, the number of which should be more than eighty percent.
Companies that produce medical drugs.

In addition to partial payment of tax, there are a number of organizations that have a tax exemption on corporate property tax and are completely exempt from payment. These include:

Science centers under state control.
Firms providing legal advice, law office.
Orthopedic enterprises.
Skolkovo Development Fund

All these organizations must be accountable to the state. authorities, but they need to indicate code 2010257, which will mean a tax benefit.

How to fill out a declaration

The tax return consists of several sections. The title page contains the details of the organization.

The second section determines the tax base and the value of the organization’s property; in line 160 you must indicate the tax benefit code 2010257. The line itself is divided into two parts: one part is the benefit provided by the tax authorities, the second part of the line consists of the benefit (2012000) provided by local authorities .

Next comes filling out the usual information about the property. Its cadastral value indicates the average annual value of the property. The tax rate and advance payments are filled out by organizations that do not have benefits.

The rules for filling out the declaration both electronically and on paper are standard. The paper version only needs to be filled out with blue and black ink. Errors and blots are not allowed.

All cells must be filled in. Numeric values are filled in with numbers, alphabetic values - only in block letters. If the cells are not filled in, then you need to add dashes.

All sheets of the document are signed and the date of completion is indicated. If the declaration is submitted to the tax authority, then you need confirmation from the tax officer that the document has been submitted. If a letter is sent through the post office with an inventory of the document, the postal employee puts a mark indicating acceptance of the letter.

When you send a document via the Internet, you receive an email confirmation that the document has either been accepted or there are errors.

When benefits cannot be obtained

The tax code stipulates who can receive benefits, but there are a number of circumstances when receiving state benefits is impossible.

When there is a calculation of property that consists of two parts - depreciation groups. Some conditions may not be met or violated. Also, if an organization has closed or reorganized, obtaining property tax benefits is impossible. If there is a transfer of property by persons who depend on each other - they fall under the concept of interdependent, then the benefit is not provided.

There are no other grounds for refusal. Benefits can be used by both government agencies and commercial entities that fall under Art. 381 Tax Code.

If a company does not qualify for tax incentives, it can take advantage of local authorities' incentives. But it is important to remember that this benefit applies specifically to the region where it was provided, and it must be confirmed periodically.

The benefits of tax structures apply throughout the Russian Federation and do not require additional confirmation. Since the tax authorities require strict fulfillment of all conditions, it is necessary to submit declarations on time so as not to arouse additional interest from tax authorities.

Benefits** valid in the region

	Basis for the benefit	Conditions for providing benefits
Autonomous, budgetary and government institutions of Moscow and intra-city municipalities in Moscow	Regulations for opening and maintaining a personal account for a recipient of Moscow budget funds and a standardized form for approving applications for opening the specified account
State-owned enterprises of Moscow and intracity municipalities in Moscow
State authorities of Moscow and local governments in Moscow	Constituent documents confirming the status of the enterprise
Organizations of public urban passenger transport (except taxis, including minibuses) and the metro	Law on the budget of the city of Moscow for the corresponding financial year and written confirmation from the main manager of budgetary funds (Department of Transport and Communications of the city of Moscow) that the specified organizations receive budgetary allocations (including under service contracts)	The benefit applies only to organizations receiving allocations from the Moscow budget
All organizations	Documents confirming that the property is owned by the city of Moscow and is used for storing liquid and solid de-icing reagents	The benefit is provided for property intended for storing liquid and solid de-icing reagents
All organizations		The benefit is provided for public roads and road-bridge structures, roadside landscaping, as well as structures that are an integral technological part of these facilities. The list of property eligible for benefits was approved by Moscow Government Decree No. 44-PP dated January 25, 2005
Organizations employing disabled people	Documents confirming that the average number of disabled people among employees was at least 50 percent, and their share in the wage fund was at least 25 percent	The benefit is provided provided that the average number of disabled people among employees for tax and (or) reporting periods is at least 50 percent, and their share in the wage fund is at least 25 percent, and applies to property used for production and (or) sales of goods, works and services. This benefit does not apply to organizations engaged in the sale of brokerage and other intermediary services, production and (or) sale of excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people. When determining the total number of disabled people, the average number of employees does not include disabled people working part-time, under contract contracts and other civil law contracts.
All organizations	Certificate of state registration of property rights, in which the object of the right is a multi-storey parking garage	Benefits are provided for multi-storey parking garages
All organizations	Lease agreement and technical passport confirming assignment to the housing stock	The benefit is provided in relation to housing stock objects if these objects are used in the reporting (tax) period for their intended purpose on the basis of a lease agreement or a free use agreement
All organizations	Documents confirming the presence on the balance sheet of objects of the housing and communal complex, gas supply and underground collectors for utilities and property intended for their maintenance and operation	The benefit is provided in relation to objects of the housing and communal complex, gas supply, as well as underground collectors for utilities and property intended for their maintenance and operation, if the maintenance of these objects is fully or partially financed from the budget of the city of Moscow and (or) budgets of intracity municipalities in Moscow
All organizations	Documents confirming the use of production and property facilities in the field of water supply, sanitation and disposal (neutralization) of solid household waste	The benefit is provided for municipal facilities for the disposal (neutralization) of solid household waste, water supply and sanitation
Housing cooperatives, housing construction cooperatives, homeowners' associations operating in accordance with the housing legislation of the Russian Federation	; a copy of the technical passport of the household, building and residential premises (apartment), issued by the BTI, confirming the inclusion of the household, building and premises in the housing stock
Religious organizations registered in accordance with the established procedure	Constituent documents confirming the status of the organization
Public organizations of disabled people registered in accordance with the established procedure	Constituent documents confirming the status of the organization	The benefit is provided in relation to property used by them to carry out statutory activities
Road freight transport organizations fulfilling state defense orders	Contract for the execution of the order with the main contractor of the state defense order, State Unitary Enterprise "Mosavtotrans"	The benefit is provided for vehicles enrolled in military convoys
Organizations - in relation to mobilization facilities and mobilization capacities, mothballed and (or) not used in production	The assignment of property to the mobilization reserve and mobilization capacities is confirmed by the presence of a mobilization task completed in the established manner and a list of mobilization property	The procedure for preparing and processing documents necessary to confirm the right of organizations to apply this benefit is approved by the Moscow government
All organizations	Attribution of property to the composition of airfields and objects of the unified air traffic management system	The benefit is provided for airfields and facilities of the unified air traffic management system
Organizations – residents of a technopolis, technology park or industrial park	Use of property and equipment in carrying out scientific, technical, innovative, industrial activities, from the first day of the quarter following the quarter in which the organization was assigned resident status, for a period of 10 years	The benefit is provided in respect of property and equipment located at the location of the property complex of a technopolis, technology park or industrial park
Managing organizations of technopolises or technology parks		The benefit is provided in respect of property complexes of technopolises or technology parks from the first day of the quarter following the quarter in which the organization was assigned the status of a managing organization of a technopolis or technology park, for a period of 10 years
Organizations engaged in the production of automobiles in Moscow	Documentary confirmation of the volume of capital investments for the purchase of technological equipment and accessories, as well as for the general modernization of automobile production, carried out over the past tax periods on an accrual basis, in: the first tax period – in the amount of at least 5 billion rubles; first – second tax periods – in the amount of at least 9 billion rubles; first – third tax periods – in the amount of at least 12 billion rubles; first – fourth tax periods – in the amount of at least 13 billion rubles; first – fifth tax periods – in the amount of at least 14 billion rubles.	The benefit is provided in respect of property used for the production of automobiles on the territory of the city of Moscow
Managing organizations of industrial parks		The benefit is provided in relation to the property complex of the industrial park, for 10 years from the first day of the quarter following the quarter in which the organization was assigned the status of managing organization of the industrial park

Benefits in relation to real estate objects, the tax base for which is determined as their cadastral value

Conditions for providing benefits

Features of applying the benefit

Basis from regional law

All organizations that pay tax based on the cadastral value of real estate objects

Simultaneous compliance with the following conditions:

the organization is a small business entity;
the organization is registered with the tax authorities for at least three calendar years preceding the tax period in which the tax base is subject to reduction;
for the previous tax period, the average number of employees was at least 10 people, and the amount of revenue from the sale of goods (work, services) per employee was at least 2 million rubles.

The tax base is reduced by the cadastral value of 300 square meters. m of real estate area

The benefit applies to one piece of real estate at the organization's choice.

Organizations with premises in administrative and business centers and shopping centers (complexes)

The premises are used:

for carrying out educational activities and (or) medical activities;
scientific organizations carrying out R&D at the expense of budget funds, funds of the Russian Foundation for Basic Research and the Russian Fund for Technological Development, provided that these funds constitute at least 30 percent of all income received by the scientific organization in the reporting (tax) period

25 percent of the tax amount

Payment deadlines

* The cadastral value as of January 1, 2014 is recognized as the tax base for property tax in relation to:

administrative, business and shopping centers (complexes) and premises in them, which are included in the list of real estate objects approved by the Moscow government decree of November 29, 2013 No. 772-PP;
real estate objects of foreign organizations that do not have permanent representative offices in Russia;
real estate objects of foreign organizations that are not used in the activities of their permanent representative offices in Russia.

This follows from the provisions of Article 378.2 of the Tax Code of the Russian Federation, as well as paragraphs 1 and 3 of Article 1.1 of the Moscow Law of November 5, 2003 No. 64.

MOSCOW LAW of November 20, 2013 No. 63

** These benefits also apply to real estate objects, the tax base for which is determined as their cadastral value (Part 3, Article 4.1 of the Moscow Law of November 5, 2003 No. 64).

These benefits do not apply to property leased by organizations, with the exception of the benefits provided for:

clause 1.1 of part 1 of article 4 of the Moscow Law of November 5, 2003 No. 64 in relation to the property of technology parks and business incubators;
clauses 2, 4–6, 9, 10.1–11 and 23 of part 1 of article 4 of the Moscow Law of November 5, 2003 No. 64;
clause 7 of part 1 of article 4 of the Moscow Law of November 5, 2003 No. 64 in relation to organizations in which the average number of disabled people is more than 50 people;
clause 17 of part 1 of article 4 of the Moscow Law of November 5, 2003 No. 64 in relation to vehicles leased to freight road transport organizations for the formation of military-type convoys;
clause 25 of part 1 and part 1.1 of article 4 of the Moscow Law of November 5, 2003 No. 64 in relation to property complexes of technopolises, technology parks or industrial parks.

New property tax declaration from 2019

New declaration on corporate property tax 2019

On January 1, 2019 entered into due to changes in the procedure for calculating and paying corporate property tax.

One of the most significant changes- exclusion of movable property from taxation objects.

Tax must only be paid in relation to real estate, including those transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement, recorded on the balance sheet as fixed assets (clause 1 of Article 374 of the Tax Code of the Russian Federation).

For the basis for classifying a property for real estate it is advisable to investigate:

Availability of a record about the object in the Unified State Register of Real Estate;

In the absence of information in the Unified State Register of Real Estate, the presence of documents confirming the strong connection of the object with the earth and the impossibility of moving the object without disproportionate damage to its purpose.

Reporting

Starting with reporting for the first quarter of 2019 organizations will need to submit tax calculations to the inspectorate using new forms.

They allow you to calculate tax if the cadastral value of an object was changed during the tax period due to adjustments in its qualitative and (or) quantitative characteristics.

Property tax benefit code 2010257 is recommended by the Federal Tax Service of the Russian Federation. Let's consider when property tax benefit 2010257 is used, as well as some aspects of the application of tax benefits for corporate property tax in this article.

NOTE! The article contains clarifications that are valid until 01/01/2019. Benefit code 2010257 applies to movable property, and since 2019 it is exempt from taxation.

Corporate property tax benefits: benefit codes

The organization is required to submit a property tax return, and if advance tax payments have been introduced in the region, then tax calculations for these payments to the tax authorities. The forms of these documents are different and are filled out according to different (albeit similar) rules. These rules are contained in the same document that approved both forms - in the order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/271@. During 2017, for interim tax reporting, it was allowed to use the forms contained in the previously effective order of this department dated November 24, 2011 No. ММВ-7-11/895 (letter of the Federal Tax Service of Russia dated June 23, 2017 No. BS-4-21/12076) . Both in the declaration and in the tax calculation in sections 2 and 3 there are lines to reflect tax benefit codes:

to exempt property from tax;
application of a reduced rate;
reducing the amount of tax already accrued.

The numbering of these lines in the declaration and tax calculations differs, but the structure of the line (composed of 2 parts) is the same everywhere and the principle of filling out the lines remains the same. The first part indicates the codes of tax benefits for property tax, which the taxpayer selects from Appendix 6 to the Procedure for filling out the relevant document (declaration or tax calculation). Most of the codes are tied to certain articles of the Tax Code of the Russian Federation, which give the right to benefits. But there are also codes that reflect regional benefits. For them, the 2nd part of the code line is used, which reflects the details of the norm of the regional law that gives the right to the benefit.

However, not all benefits presented in the Tax Code of the Russian Federation have established codes. The Federal Tax Service proposes to use property tax code 2010257 in such cases, which is used for fixed assets - movable property items registered on 01/01/2013. Exceptions for the application of tax benefit 2010257 for property tax are specified in paragraph 25 of Art. 381 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of the Russian Federation dated December 12, 2014 No. BS-4-11/25774).

Preferential property for corporate property tax

Since 2015, fixed assets included in the first 2 depreciation groups (according to the Classification of fixed assets) are not subject to property taxation (clause 4 of Article 374 of the Tax Code of the Russian Federation).

The rest of the movable property from 01/01/2015 began to be regarded as subject to this tax, but by virtue of clause 25 of Art. 381 of the Tax Code of the Russian Federation, fixed assets registered after 01/01/2013 are exempt from taxation. An exception to this rule is property registered as a result of:

reorganization of a company or liquidation of a legal entity;
transfer, acquisition of property between related parties.

Since 2017, these exceptions are no longer valid for railway rolling stock manufactured after 01/01/2013.

Since 2018, the possibility of using benefits under clause 25 of Art. 381 of the Tax Code of the Russian Federation began to depend on the decision on its application adopted in the region (Article 381.1 of the Tax Code of the Russian Federation). Moreover, the regions also received the right to independently determine who can take advantage of such a benefit, in relation to what property and what rate they will apply. At the same time, for such property for 2018, its own special rate was introduced (1.1%), above which the region cannot set its rate and which will be applied if the region has not introduced a benefit or, having introduced a benefit, has not set its rate.

Since 2019, the tax on movable property has been abolished.

Depreciation groups of fixed assets 2017-2018: table

According to paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, depending on their useful life, fixed assets are divided into depreciation groups for tax purposes. The classification of fixed assets was approved by government decree No. 1 dated January 1, 2002. Depreciation groups of fixed assets 2017-2018 - we provide a table of examples of fixed assets included in them in our article - are linked to OKOF codes and certain useful lives.

In 2017, the new edition of OKOF OK 013-2014 (SNA 2008) came into force. The use of new codes is facilitated by the comparative table given in the order of Rosstandart dated April 21, 2016 No. 458.

Since 2017, the classifier of fixed assets by depreciation groups has been updated by Decree of the Government of the Russian Federation dated 07/07/2016 No. 640. The innovations affected only those properties that were registered after 01/01/2017. At the same time, the classification of fixed assets by depreciation groups in 2016 will be applied to the property that was put into operation before 01/01/2017.

Directory of depreciation groups of fixed assets 2017-2018

Group number	Useful life of the OS, years inclusive	Example of fixed assets of the depreciation group in 2017-2018
First depreciation group		Drilling machines
Second depreciation group of fixed assets 2017-2018	Over 2 to 3	Snow removal machines
Third depreciation group of fixed assets 2017-2018	Over 3 to 5	Forest industry buildings
Fourth depreciation group of fixed assets 2017-2018	Over 5 to 7	Overhead power line
Fifth depreciation group of fixed assets 2017-2018	Over 7 to 10	Thermal main network
	Over 10 to 15	Railway transport structures
	Over 15 to 20	Road bridge
	Over 20 to 25	Railway sidings
	Over 25 to 30	Power plants, overpasses and galleries

When it is impossible to apply corporate property tax benefits

When calculating the average annual value of property in 2017-2018, the value of movable property that is not included in the first 2 depreciation groups is taken into account (clause 4 of article 374, clause 25 of article 381 of the Tax Code of the Russian Federation). Such property includes incompletely depreciated fixed assets:

registered before January 1, 2013;
registered in 2013-2018 in connection with the reorganization or liquidation of legal entities, as well as as a result of transactions between persons falling under the concept of interdependence.

Read more about property tax in interdependent transactions in the material “Property tax and interdependent persons (nuances)” .

Results

Current legislation provides for the possibility of applying benefits when calculating property tax for organizations. Benefits are established at both the federal and regional levels. In tax reporting, each type of benefit is coded in a certain way. Code 2010257 refers to the benefit for movable property registered on January 1, 2013. Since 2018, the very possibility of applying this benefit and its conditions began to depend on decisions made in the region. At the same time, for 2018, a new rate was introduced for movable property acquired after 2012 (1.1%), which is the maximum for it and is applied if the region has not introduced the benefit or, having introduced the benefit, has not established a lower rate for the property falling under it.