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Digest of news on land and real estate #1

Theme of the release: "Payments for land and real estate, who should pay for what"

The first digest will be dedicated to the issue of payments for land and real estate, which everyone who deals with such objects in business needs to know.

If you own or rent any property from the state, you have already encountered the fact that you have to pay various payments to the state for it:

Owners of buildings - buildings (houses), premises (residential and non-residential), structures, parking spaces (let's call them all "capital construction projects" or "OCS") pay:

  1. The tax on the property of individuals or the tax on the property of organizations - depending on whether the individual or legal entity has the right of ownership of the object;
  2. Individual income tax - when they sell their objects;
  3. Rent for land - if the owners of the capital construction facility have signed a lease agreement for the land plot under the building.
  4. Unjust enrichment for the use of land - if no contractual relationship for the use of land was formalized after the registration of the right to the OKS (calculated using the same methodology as the rent);
  5. The price of redemption of a land plot from public property (municipal, subject of the federation or federal) - when a land plot is redeemed;

Land owners

  1. Land tax - after registering the ownership of the land (and in some cases - after registering the ownership of the premises);
  2. Personal income tax - when they sell their objects acquired in ownership after January 1, 2016;
In addition, owners and tenants of land plots are sometimes brought to administrative responsibility - when they violate the requirements established by land legislation (use the plot under the building for other purposes, etc.), then they pay administrative fines.

What do these payments for land and buildings have in common

  1. They often depend on cadastral value (which changes periodically)
  2. They can be reduced by legal means (sometimes to very meager sizes)
  3. In some cases, you can not pay at all (using benefits or gaps in the legislation)
In the next few digests, we will consider: specific types of payments for land and real estate (land rent, land tax, taxes on property of individuals and organizations, taxes on personal income). 

Or other questions - give feedback about what you would like to know first of all in the field of "Land, real estate, construction".

If you often have questions in the field of land, real estate, construction, or there is one big, but very “burning” question, then links to our resources may be useful to you:
  • http://kuzbass-kadastr.ru - a thematic site about land, real estate, construction in the Kemerovo region
  • https://t.me/urist_bombit – lawyer Darya Tretyakova’s Telegram channel about real estate and various legal issues in general in an easy to read shape
Read, ask questions, we will be happy to answer them and help you solve your problems!

Dmitriy Alexandrovich Malinin
Chairman of the Bar Association "Jurproekt"

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