How to calculate changes in book value. Book value of the company

The book value of the building may influence the amount of the organization's property tax (when determining the average annual cost) - see justification.

If an organization is a property tax payer, then the tax base is calculated from the average annual value of the property (except for cases where the base is determined based on the cadastral value). The average annual value of property for the tax period is determined by the formula: Average annual value of property for the tax period = “Residual value of property at the beginning of the tax period” + “Residual value of property at the beginning of each month within the tax period” + “Residual value of property at the end of the tax period (31 December)": "Number of months in the tax period +1".

Such rules are established by clause 3 of Article 375 and clause 4 of Article 376 of the Tax Code of the Russian Federation and are explained in the letter of the Ministry of Finance of Russia dated July 14, 2010 No. 03-05-05-01/26.

The rationale for this position is given below in the materials of the Glavbukh System

“Russian and foreign organizations must calculate and pay taxes on certain types of property. True, the latter should do this only if they work in Russia through permanent missions or have real estate on its territory. This procedure follows from paragraphs 1-3 of Article 374 of the Tax Code of the Russian Federation.

Calculation procedure

When calculating property tax, use the following algorithm:

1) determine what property needs to be taxed;

2) check whether benefits can be applied;

3) determine the basis for calculating the tax;

5) calculate the amount of tax payable to the budget.

What to tax on property

By general rule Russian organizations pay tax on property that is reflected in accounting as part of fixed assets. These can be those objects that belong to the organization as property rights, and those received for temporary possession, use, disposal, as well as for trust management or joint activities. For example, tax on leased property is usually paid by the person on whose balance sheet it is recorded. And this can be either the lessor or the lessee.

A special procedure is provided only for real estate objects, the tax base for which is the cadastral value. Firstly, property tax must be paid on residential buildings, even if these objects are not reflected in the accounting as part of fixed assets. And secondly, if “cadastral” objects are not transferred to trust management or concession, only their owners or organizations that own this property with the right of economic management must pay property tax for them.

All this follows from the provisions of paragraph 1 of Article 374, subparagraph 3 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

Objects on which taxes must be paid include both movable and immovable property. True, with certain reservations.

First- This is preferential property. Reference tables on federal benefits (they apply to everyone) and regional benefits (for facilities in certain territories) will help you figure out what benefits you can use.

Second category- this is property that is not recognized as an object of taxation. For example, these are fixed assets included in the first or second depreciation group according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. Full list is in paragraph 4 of Article 374 of the Tax Code of the Russian Federation.

Exclude preferential property from calculating the tax base, but it must still be indicated in the declaration or calculation of advance payments. First, include the value of the preferential property in column 3 of section 2 of the declaration, and then reflect it separately in column 4 of section 2. Property that is not recognized as an object of taxation (specified in subparagraphs 1-8 of paragraph 4 of article 374 of the Tax Code of the Russian Federation) in columns 3 and 4 does not need to be reflected. However, fixed assets included in the first or second depreciation group according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, must be reflected on line 210 of section 2 of the calculation of advance payments and on line 270 of section 2 of the declaration.

The composition of taxation objects for foreign organizations with a permanent establishment in Russia is similar to that provided for Russian organizations. They are required to keep records of fixed assets according to the rules of Russian accounting, that is, in accordance with PBU 6/01. This procedure is established by paragraph 2 of Article 374 of the Tax Code of the Russian Federation.

Foreign organizations that do not have a permanent representative office in Russia are taxed only on real estate located on the territory of Russia (clause 3 of Article 374 of the Tax Code of the Russian Federation).

The tax base

Determine the basis for calculating property tax separately for the following property:

• located at the location of the head office of a Russian organization or permanent representative office of a foreign one;
• each separate division with a separate balance sheet;
• outside the location of the organization (separately for each facility);
• included in Unified system gas supply;
• the tax on which is calculated based on the cadastral value;
• taxed at different tax rates;
• involved under a simple or investment partnership agreement;
• transferred into trust or acquired under such an agreement;
• when executing concession agreements.

This follows from the provisions of paragraph 1 of Article 376, Articles 377, 378, 378.1 and 378.2 of the Tax Code of the Russian Federation.

A special procedure for determining the tax base applies to real estate located on the territory of several constituent entities of the Russian Federation (pipelines, electrical networks, railways, etc.). In this case, determine the tax base separately. That is, the share of the tax base that relates to a particular region should be calculated in proportion to the part of the cost of the object located in the corresponding region. This is stated in paragraph 2 of Article 376 of the Tax Code of the Russian Federation.

The procedure for determining the tax base for organizations that have transport infrastructure facilities on their balance sheets has some specific features. They have the right to reduce the property tax base by the cost of completed capital investments in construction, modernization and reconstruction:

• navigable hydraulic structures located on the inland waterways of Russia. For example, locks, ship lifts;
• port hydraulic structures. For example, breakwaters, piers, berths, etc.;
• air transport infrastructure structures, with the exception of centralized aircraft refueling systems and the cosmodrome. For example, structures and equipment at airports.

When calculating property tax, the listed types of capital investments that are included in the book value of the named objects or taken into account as fixed assets starting from January 1, 2010 are not taken into account. In this case, the period of commissioning of the facility itself that has undergone reconstruction or modernization - before or after January 1, 2010, does not matter.

This follows from the provisions of paragraph 6 of Article 376 of the Tax Code of the Russian Federation and letters of the Ministry of Finance of Russia dated June 25, 2013 No. 03-05-05-01/23974 and the Federal Tax Service of Russia dated June 24, 2011 No. ZN-4-11/10123.

When determining the composition of transport infrastructure facilities, capital investments in which reduce the tax base, be guided by industry regulations. For example:

• in relation to air transport - the Air Code of the Russian Federation, Law of January 8, 1998 No. 10-FZ;
• in relation to hydraulic structures - by laws of July 21, 1997 No. 117-FZ and of November 8, 2007 No. 261-FZ.

The tax base for property tax can be:

1) cadastral value - for calculating tax on the following objects:

• and centers or complexes, as well as individual premises in them. These include buildings that are intended (actually used) for the simultaneous placement of offices, retail facilities, public catering and consumer services (clause 4.1 of Article 378.2 of the Tax Code of the Russian Federation);
• non-residential premises, which, according to technical documentation, are intended to accommodate offices, retail facilities, catering or consumer services, as well as premises that are actually used for these purposes. That is, when the listed objects occupy at least 20 percent of the total area of ​​the premises;
• any real estate objects of foreign organizations that do not have permanent representative offices in Russia;
• any real estate objects of foreign organizations that are not used in the activities of permanent missions in Russia;
• residential buildings or premises not included on the balance sheet as fixed assets;

2) average annual value of property (when calculating advance payments, the average value of property for the first quarter, half a year or nine months is used) - to calculate the tax on all other objects.*

The decision to calculate property tax based on the cadastral value of real estate is made by the authorities of the constituent entities of the Russian Federation and formalized by law. To do this, the results of the cadastral valuation of real estate are first approved - without this, regional authorities have no right to pass laws. Moreover, they must approve and publish in advance lists of specific real estate objects, indicating their cadastral numbers and addresses at which the tax should be determined based on the cadastral value. If a complete set of regional documents has not been prepared by the beginning of the next tax period, the property tax for this period must be calculated based on the average annual (average) value of the property. However, after the new procedure comes into force, a return to the previous rules for determining the tax base will not be possible.

Such rules are established by Articles 375 and 378.2 of the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated November 29, 2013 No. 03-05-07-08/51796 and the Federal Tax Service of Russia dated October 31, 2013 No. BS-4-11/19535.

The table will help you find out in which regions the new procedure applies and to what property it applies.*

Average (average annual) property value

When calculating the average value of property for the reporting period, use the formula:

When calculating the average annual value of property for the tax period, use the formula:

Determine the residual value of the property using the formula:

Determine the residual value of the property using accounting data.

When determining the residual value of fixed assets at the end of the year, take into account transactions that influence the formation of this indicator and are reflected in accounting during December 31. From the residual value, exclude the amounts of estimated liabilities for the liquidation of fixed assets and restoration environment(if such costs were included in the initial cost when registering the object).

Such rules are established by paragraph 3 of Article 375 and paragraph 4 of Article 376 of the Tax Code of the Russian Federation and are explained in the letter of the Ministry of Finance of Russia dated July 14, 2010 No. 03-05-05-01/26.

An example of determining the average (average annual) value of property for calculating property tax. The organization operates during a full calendar year

According to accounting data, the residual value of fixed assets recognized as objects of property tax for Alpha LLC is:

• as of January 1 - 6,000,000 rubles;
• as of March 1 - 5,800,000 rubles;
• as of April 1 - 5,750,000 rubles;
• as of May 1 - 5,700,000 rubles;
• as of June 1 - 5,650,000 rubles;
• as of July 1 - 5,500,000 rubles;
• as of August 1 - 5,450,000 rubles;
• as of September 1 - 5,400,000 rubles;
• as of October 1 - 5,350,000 rubles;
• as of November 1 - 5,200,000 rubles;
• as of December 1 - 5,150,000 rubles;
• as of December 31 (taking into account transactions reflected in accounting during December 31) - RUB 5,100,000.

The average property value for the first quarter is:
(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000): (3 + 1) = RUB 5,875,000

The average property value for the first half of the year was:
(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000 + RUB 5,700,000 + RUB 5,650,000 + RUB 5,500,000) : (6 + 1) = 5 RUR 764,285

The average property value for nine months was:
(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000 + RUB 5,700,000 + RUB 5,650,000 + RUB 5,500,000 + RUB 5,450,000 + 5 RUB 400,000 + RUB 5,350,000) : (9 + 1) = RUB 5,655,000

(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000 + RUB 5,700,000 + RUB 5,650,000 + RUB 5,500,000 + RUB 5,450,000 + 5 RUB 400,000 + RUB 5,350,000 + RUB 5,200,000 + RUB 5,150,000 + RUB 5,100,000) : (12 + 1) = RUB 5,538,462

Situation: Do differences in the value of fixed assets according to accounting data and data from an independent appraiser affect the determination of the tax base for property tax? The organization conducted an expert assessment of its property to obtain a bank loan

No, they don't.

An organization is not required to reflect in its accounting the results of an independent assessment of its property. This will have to be done only if an independent appraiser was hired to revaluate the property. When the decision to revaluate is fixed in the accounting policy. If such a decision is not made, the assessment results will not have any impact on the calculation of property taxes.

If the organization revaluates all fixed assets or their separate group with the involvement of an independent appraiser, then property tax will need to be calculated based on the residual value of fixed assets, taking into account revaluations.

In all other cases, the assessment of property by an independent expert will not affect the accounting.

This follows from paragraph 15 of PBU 6/01 and paragraph 3 of Article 375 of the Tax Code of the Russian Federation.

Situation: from what point to calculate property tax it is necessary to increase the initial cost of a fixed asset (building) after its reconstruction

Take into account the increased initial cost of the object from the 1st day of the month following the completion of reconstruction.

The initial cost of fixed assets for calculating property tax must be determined according to accounting rules, in which the initial cost of the reconstructed fixed asset increases after completion of the reconstruction. Thus, the average annual value of the property will be affected by the results of reconstruction from the 1st day of the month following the completion of reconstruction.

This conclusion follows from paragraph 3 of Article 375, paragraph 4 of Article 376 of the Tax Code of the Russian Federation and paragraph 42 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91N.

An example of calculating property tax when reconstructing a building

Alpha LLC owns the production building. Its initial cost is 15,000,000 rubles. Useful life - 18 years (216 months, seventh depreciation group). The tax on this building is paid based on the average (average annual) cost. In both accounting and tax accounting, property in Alpha is depreciated linearly, and bonus depreciation is not applied. In the region where Alpha is registered and the building is located, the property tax rate is set at 2.2 percent.

Monthly depreciation rate for the building:

0.46296% (1: 216 months × 100).

Monthly depreciation is:

RUR 69,444 (RUB 15,000,000 × 0.46296%).

The building was in operation for eight years until March of this year. That is, March was the 97th month of operation. It was decided to carry out reconstruction. In April, the building was put into operation after reconstruction. Its useful life has not changed, but the initial cost has been increased to 16,000,000 rubles. That is, the cost of reconstruction amounted to 1,000,000 rubles.

In April, the building continued to be depreciated. The total service life at the beginning of May was 98 months.

Starting in May, the building is depreciated taking into account changes in the original cost. Therefore, the monthly depreciation rate is:
0.84746% (1: 118 months × 100).

To calculate monthly depreciation, the accountant determined the residual value of the building at the beginning of May (including reconstruction costs and minus depreciation accrued in April at the previous rate):

RUR 9,194,488 ((RUB 15,000,000 + RUB 1,000,000) - 98 months × RUB 69,444).

Based on these data, the accountant determined the monthly depreciation amount that will reduce the cost of the reconstructed building starting in May:

RUB 77,920 (0.84746% × RUB 9,194,488).

To calculate advance payments for the first quarter and for the first half of the year, the accountant calculated the average cost. For this purpose, the residual value of the property was determined at the beginning of the year, at the beginning of each month within the reporting period and at the beginning of the month immediately following it.

The average cost for the first quarter was:

RUB 8,368,098 ((RUB 8,472,264 + RUB 8,402,820 + RUB 8,333,376 + RUB 8,263,932) : 4 months).

RUB 46,025 (RUB 8,368,098 × 2.2%: 4).

The average cost for the half-year was:
RUB 8,688,865 ((RUB 8,472,264 + RUB 8,402,820 + RUB 8,333,376 + RUB 8,263,932 + RUB 9,194,448 + RUB 9,116,568 + RUB 9,038,648) : 7 months).

The advance payment for the half-year amounted to:

RUB 7,789 (RUB 8,688,865 × 2.2%: 4).

Situation: from what point on when calculating property tax do you need to take into account objects included in fixed assets (income investments in material values) 1st day of the current month

Such objects should be included in the calculation of the average property value starting from the next month.

The fact is that when determining the average value of property for calculating property tax for the reporting period, the indicators of the residual value of fixed assets are taken into account on the 1st day of each of four months - three reporting periods and one more following it. These data are generated in the order established for accounting and reporting. This is provided for in paragraph 3 of Article 375 and paragraph 4 of Article 376 of the Tax Code of the Russian Federation.

According to this procedure, you need to take into account information about those business transactions that were carried out before 00 hours 00 minutes of the specified dates. That is, at the beginning of the day without taking into account the transactions that took place during it. Therefore, for example, if fixed assets were capitalized on March 1, when calculating the average value of property, information about them is taken into account as of April 1. The exception is fixed assets purchased in December. They must be included in the calculation of the tax base from the month of registration.

This procedure follows from paragraph 4 of Article 376 of the Tax Code of the Russian Federation, paragraph 12 of PBU 4/99 and letter of the Ministry of Finance of Russia dated December 16, 2011 No. 03-05-05-01/97.

Situation: by how many months the amount of the residual value of fixed assets must be divided when calculating property tax. The organization was created (liquidated) in the middle of the year

Divide the average annual residual value of the property by 13 months.

The procedure for determining the average annual value of fixed assets for calculating property tax does not depend on the time of creation or liquidation of the organization. Therefore, the general rule is applied: the amount of the residual value of the property at the beginning, each month and at the end of the year is divided by 12 months plus one more. This procedure is established by paragraph 4 of Article 376 of the Tax Code of the Russian Federation.

There is one exception to this rule. It is made for organizations created between December 1 and December 31. The first tax period for property tax for them will only be the next calendar year. This is explained by the fact that the amount of tax for the year is calculated based on the average annual value of the property, and not on the average for the actual period of activity of the organization. The possibility of calculating property tax for the period from December 1 of the year of establishment of the organization to December 31 of the following year is not provided for by Chapter 30 of the Tax Code of the Russian Federation. The property tax return form also does not allow you to complete it 13 months in advance.

The same procedure applies when reorganization occurs in the middle of the year. This is indicated in the letter of the Ministry of Finance of Russia dated February 24, 2012 No. 07-02-06/28.

An example of determining the average annual cost of fixed assets for calculating property tax. The organization operates during an incomplete calendar year

Alpha LLC was created on July 10. According to accounting data, the residual value of fixed assets recognized as objects of property tax is equal to:

• as of August 1 - 6,000,000 rubles;
• as of September 1 - 5,950,000 rubles;
• as of October 1 - 5,800,000 rubles;
• as of November 1 - 5,750,000 rubles;
• as of December 1 - 5,700,000 rubles;
• as of December 31 (taking into account transactions reflected in accounting during December 31) - RUB 5,650,000.

The average property value for nine months is:
(6,000,000 rub. + 5,950,000 rub. + 5,800,000 rub.): (9 + 1) = 1,775,000 rub.

The average annual property value for the year was:
(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,700,000 + RUB 5,700,000 + RUB 5,650,000) : 12 + 1) = RUB 2,680,769

Cadastral value of property

For some types of real estate, the tax must be calculated based on its cadastral value at the beginning of the year. This is stated in paragraph 2 of Article 375 of the Tax Code of the Russian Federation.

Lists of real estate objects (except residential premises), for which the tax base is the cadastral value, are approved (specified) by regional authorities and posted on the official websites of governments (heads of administrations, governors, authorized departments) of the constituent entities of the Russian Federation. On these same sites you can find the cadastral value of real estate to calculate the tax on a particular property. For example, in the Moscow region, the results of cadastral valuation of real estate were approved by order of the Ministry of Property of the Moscow Region dated November 28, 2013 No. 1499 and posted on the website of this department.

In addition, you can find out the cadastral value of a property on the Rosreestr website (www.rosreestr.ru) in the “Reference information on real estate online” section. This electronic service allows you to search by three parameters: cadastral number of the object, conditional number or address. You can also contact the territorial office of Rosreestr by mail or via the Internet with a request to provide information on the cadastral value of a particular object. Such certificates are issued free of charge at the request of any person. This follows from the provisions of paragraph 13 of Article 14 of the Law of July 24, 2007 No. 221-FZ and the letter of the Ministry of Finance of Russia of March 3, 2014 No. 03-05-05-01/8876.

Residential buildings and residential premises are not included in the lists. You pay the tax on these objects (based on the cadastral value) on the basis of subparagraph 4 of paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation, but taking into account the requirements of the relevant regional law. Similar clarifications are in letters of the Ministry of Finance of Russia dated December 29, 2015 No. 03-05-06-04/77139, dated September 16, 2015 No. 03-05-05-01/53061.

Attention:“cadastral” real estate objects erroneously or unlawfully included in regional lists must be excluded from them

If a property included in the list does not meet the criteria of paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation, the organization that owns such property has the right to challenge the decision of the regional authorities. To do this you need to go to court. If the court rules in favor of the organization, the disputed object will be removed from the list from the beginning of the year. In this case, the property tax on such real estate must be calculated based on the average annual value. This follows from the letter of the Federal Tax Service of Russia dated December 22, 2015 No. BS-4-11/22488.

For individual premises located in administrative, business and shopping centers, the cadastral value may not be established. But if the cadastral value of the buildings in which such premises are located has been determined, and the premises themselves are subject to property tax, then calculate the cadastral value of each of them using the formula:

This follows from the provisions of paragraph 6 of Article 378.2 of the Tax Code of the Russian Federation.

As a general rule, real estate that for some reason is not included in the regional lists at the beginning of the year may be subject to property tax based on the cadastral value only from the next year (if they are included in the list by the beginning of the next year). An exception to this rule is made for newly formed real estate properties.

During the year, the owner can divide into several parts a property that was included in the regional list and the value of which was fixed as of January 1. Each of the parts resulting from such a division is recognized as an independent object of cadastral registration. Despite the fact that newly formed properties will only be included in the regional list of “cadastral” real estate starting next year, property taxes on them must be paid this year. The tax base is the cadastral value of each new object, determined as of the date of its cadastral registration.

This procedure is provided for in paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation.

Before dividing the shopping center, calculate property tax taking into account its cadastral value. After division, calculate the tax for each new retail facility based on its average annual cost.

In the Moscow region there are shopping centers (complexes) with a total area of ​​1000 sq. m and more apply to real estate, the tax base for which is the cadastral value. This is provided for in Article 1.1 of the Law of the Moscow Region of November 21, 2003 No. 150/2003-OZ. If the area of ​​the object is less than this value, then the tax on it must be calculated based on the average annual cost (clause 1 of Article 375 of the Tax Code of the Russian Federation).

In the situation under consideration, an object, the tax base for which was initially the cadastral value, “turned” into several objects during the year. The tax base for each of these objects was the average annual cost. Therefore, the total amount of property tax must be calculated in two stages: before and after dividing the property.

After writing off a divided object from the balance sheet, you can calculate property tax on it in two ways:

Continue to accrue advance payments and reflect them in calculations based on the results of the reporting periods;

Immediately calculate the total tax amount, reflect it in the declaration and submit this declaration ahead of schedule, without waiting for the end of the year. This is possible if the object was the only one on the territory of the subordinate tax office to which property tax reporting is submitted.

With any method, the tax on the cadastral value must be calculated taking into account the adjustment coefficient based on the number of full months of ownership of the property. Moreover, starting from 2016, the month in which the division of the object was formalized:

Such rules are established in paragraph 5 of Article 382 of the Tax Code of the Russian Federation.

If the property was divided before 2016, then consider the month in which this was done to be complete, regardless of the registration date: before or after the 15th (letter of the Federal Tax Service of Russia dated July 7, 2016 No. BS-4-11/12195).

Include the residual value of newly formed objects in the calculation of their average annual value from the 1st day of the month following the month in which these objects were accepted onto the balance sheet.

An example of calculating property tax when dividing an object, the tax base for which was determined as the cadastral value

The organization (registered in Moscow) has on its balance sheet a shopping complex with an area of ​​2500 sq. m in the Moscow region. As of January 1, 2016, the object was included in the list of real estate objects, the tax base for which is determined based on the cadastral value. The cadastral value of the object is 100,000,000 rubles. This is the only taxable property in the Moscow region.

Advance payments for property tax are accrued in the following amounts:

For the first quarter - 500,000 rubles. (RUB 100,000,000 × 1/4 × 2%);

For the second quarter - 500,000 rubles. (RUB 100,000,000 × 1/4 × 2%).

On July 17, 2016, the organization divided this shopping complex into 17 retail facilities. On July 20, 2016, the newly created objects were registered. The area of ​​each object was less than 1000 square meters. m.

In the Moscow region, property tax based on cadastral value is established for retail facilities with an area of ​​more than 1000 square meters. m (Article 1.1 of the Law of the Moscow Region of November 21, 2003 No. 150/2003-OZ).

Since after the division of the shopping complex the area of ​​each newly created facility was less than 1000 square meters. m, such objects should be subject to property tax based on the average annual value.

Advance payment from the average annual cost

To calculate advance payments for the nine months of 2016 for newly formed objects, the accountant determined their average cost for the period from January to September.

The residual value of the newly formed objects is:

as of December 31 (taking into account transactions reflected in accounting during December 31) - RUB 52,850,000.

The average property value for nine months is:

(0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 55,000,000 rub. + 54,800,000 rub. + 54,450,000 rub.) : (9 + 1) = 16,425,000 rub.

The advance payment for nine months was:

RUB 16,425,000 : 4 × 2.2% = 90,338 rub.

Tax (advance tax payments) from the cadastral value

Option 1

For the divided property, the organization filed a property tax return ahead of schedule (in August). During the tax period, the organization owned the object for seven months (from January to July). Therefore, the accountant calculated the property tax taking into account the coefficient 7/12:

100,000,000 rub. × 2% × 7/12 = 1,166,667 rubles.

Taking into account previously accrued advance payments, the amount of tax payable was:

RUB 1,166,667 - 500,000 rub. - 500,000 rub. = 166,667 rub.

Option 2

During the third quarter, the divided object was actually owned by the organization for one month (July). Therefore, the accountant calculated the advance payment for the third quarter taking into account the coefficient 1/3:

100,000,000 rub. × 1/4 × 1/3 × 2% = 166,667 rubles.

During the year, the divided property was also owned by the organization for seven months. Therefore, the accountant calculated the annual tax amount taking into account the coefficient 7/12:

100,000,000 rub. × 7/12 × 2% = RUB 1,166,667.

500,000 rub. + 500,000 rub. + 166,667 rub. - 1,166,667 rub. = 0 rub.

Tax per year based on average annual cost

The average annual property value was:

(0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 55,000,000 rub. + 54,800,000 rub. + 54,450,000 rub. + 53,720,000 rub. + 53,310,000 rub. + 52,850,000 rub.) : (12 + 1) = 24,933,077 rub.

Property tax for the year was:

RUB 24,933,077 × 2.2% = 548,528 rub.

Taking into account previously accrued advance payments at the end of the year, the organization has the following amount of tax to pay:

RUB 548,528 - 90,338 rub. = 458,190 rub.

The total property tax debt (subject to the accrual of advance payments for the divided object) at the end of the year is equal to 458,190 rubles.

Situation: How to take into account the division of a property into several objects when calculating property tax based on cadastral value. Title documents received in the middle of the month

Calculate and pay the tax for all full months of ownership of the original object and the objects obtained as a result of division.

Source object

The tax on the original (undivided) property must be paid for all full months of ownership of this property (clause 5 of Article 382 of the Tax Code of the Russian Federation).

• consider complete if registration was made after the 15th;
• do not count if registration was made before the 15th (inclusive).

The tax on the cadastral value must be calculated taking into account the adjustment coefficient based on the number of full months of ownership of the property.

Created objects

Newly created objects as a result of division are also subject to property tax at cadastral value (clause 10 of Article 378.2 of the Tax Code of the Russian Federation). You also need to pay tax on them for all full months of ownership (clause 5 of Article 382 of the Tax Code of the Russian Federation).

In this case, the month in which the division of the object was formalized:

• consider complete if registration of new objects was made before the 15th (inclusive);
• do not count if registration was made after the 15th.

The tax on the cadastral value must be calculated taking into account the adjustment coefficient based on the number of full months of ownership of newly created objects.

An exception is the situation when, after division, newly created objects do not fall under the criteria of property taxed at cadastral value. Then the tax on them must be paid based on the average (average annual) cost. For more information about this, see How to calculate property tax for a shopping center, which was divided into several retail properties in the middle of the year.

An example of calculating property tax when dividing one property into several objects. The tax base for the original and newly created objects is the cadastral value of the property

Alfa LLC owns premises, the property tax on which is calculated based on the cadastral value. The cadastral value of the property as of January 1, 2016 is RUB 86,000,000. In April 2016, the premises were divided into 11 offices, the registration certificates of ownership for which the organization received on April 29, 2016.

The total cadastral value of the newly created objects is 158,000,000 rubles.

The property tax rate is 1.2 percent.

The amount of the advance payment for property tax for the first quarter is equal to:

86,000,000 rub. × 1/4 × 1.2% = 258,000 rub.

Tax (advance payments) on the divided object

Option 1

For the divided property, the organization filed a property tax return ahead of schedule (in May). During the tax period, the organization owned the object for four months (from January to April). Therefore, the accountant calculated the property tax taking into account the coefficient 4/12:

86,000,000 rub. × 1.2% × 4/12 = 344,000 rub.

Taking into account the previously accrued advance payment, the amount of tax payable was:

RUB 344,000 - 258,000 rub. = 86,000 rub.

Option 2

For the divided object, the organization continues to accrue advance payments based on its cadastral value as of January 1 and taking into account the property ownership coefficient.

During the second quarter, the divided object was actually owned by the organization for one month (April). Therefore, the accountant calculated the advance payment for the second quarter taking into account the coefficient of 1/3:

86,000,000 rub. × 1/4 × 1/3 × 1.2% = 86,000 rub.

The accountant calculated the advance payment for the third quarter taking into account the coefficient 0/3:

86,000,000 rub. × 1/4 × 0/3 × 1.2% = 0 rub.

The accountant calculated the annual tax amount taking into account the coefficient 4/12:

86,000,000 rub. × 4/12 × 1.2% = RUB 344,000.

At the end of the year, taking into account previously accrued advance payments, the organization has neither overpayment nor tax arrears:

RUB 344,000 - 258,000 rub. - 86,000 rub. = 0 rub.

Tax (advance payments) on newly created objects

During the second quarter, the newly created facilities were owned by the organization for two months (from May to June). Therefore, the accountant calculated the advance payment for the second quarter for these objects taking into account the coefficient 2/3:

158,000,000 rub. × 1/4 × 1.2% × 2/3 = 316,000 rub.

During the third quarter, the newly created facilities were owned by the organization for three months (from July to September). Therefore, the accountant calculated the advance payment for the third quarter for these objects taking into account the coefficient 3/3:

158,000,000 rub. × 1/4 × 1.2% × 3/3 = 474,000 rub.

During the year, the newly created facilities were owned by the organization for eight months (from May to December). Therefore, the accountant calculated the annual amount of property tax on these objects taking into account the coefficient 8/12:

158,000,000 rub. × 1.2% × 8/12 = RUB 1,264,000

Taking into account previously accrued payments, the amount of tax to be paid is:

RUB 1,264,000 - 316,000 rub. - 474,000 rub. = 474,000 rub.

The total property tax debt (subject to accrual of advance payments for the divided object) at the end of the year is equal to 474,000 rubles.

Situation: How to calculate property tax on real estate that was registered on December 31, 2015. Since 2016, the tax base for this property is the cadastral value. The certificate of ownership was received in 2016

For 2015, calculate property tax based on the average annual value of the property. In 2016, property tax and advance payments on it are calculated based on the cadastral value and taking into account the period during which the organization was the owner of the property.

If, as of January 1, 2015, real estate was not on the regional list of property, the tax base for which is the cadastral value, then the tax for 2015 should be calculated based on the average annual value of the property. This follows from the provisions of subparagraph 2 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

How to correctly determine the average annual cost, given that in 2015 the object was listed on the balance sheet for only one day - December 31? In the calculation, include zero indicators as of the 1st day of each month of 2015 and the residual value of the property as of December 31. That is, the tax will have to be paid for one day of 2015, since transactions for December 31 form the average annual cost. The fact that the organization does not have a certificate of ownership of the property does not matter. This follows from the provisions of paragraph 2 of paragraph 4 of Article 376 of the Tax Code of the Russian Federation and is confirmed by letters of the Ministry of Finance of Russia dated July 14, 2010 No. 03-05-05-01/26, dated March 22, 2011 No. 07-02-10/20, information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2011 No. 148.

In 2016, property tax on the purchased property must be calculated based on its cadastral value. It is important when the organization became the owner. In our case, it is he who pays the property tax on the cadastral value (subclause 3, clause 12, article 378.2 of the Tax Code of the Russian Federation). Before registering the transfer of ownership, the previous owner of the property must pay tax at the cadastral value. And the new owner, when calculating the tax in 2016, must take into account the so-called ownership coefficient (clause 5 of Article 382 of the Tax Code of the Russian Federation).

An example of how to calculate property tax on a property registered on the balance sheet on December 31, 2015. Since 2016, the tax base for this property is the cadastral value. Certificate of ownership received in 2016

In December 2015, the Alpha organization acquired a building to house offices in Moscow. The object was accepted onto Alpha's balance sheet on December 31. According to accounting data, the residual value of the building as of this date is 17,000,000 rubles. The tax rate is 2.2 percent.

From January 1, 2016, the cadastral value of 40,000,000 rubles was established for this object. The tax rate is 1.3 percent.

Alpha's accountant calculated property tax as follows.

2015

The average property value is:

17,000,000 rub. : (12 + 1) = 1,307,692 rub.

Tax amount for 2015:

RUB 1,307,692 × 2.2% = RUB 28,769

2016

"Alpha" is the owner of the property for 10 months (March-December). The value of the adjustment coefficient for calculating property tax (advance payments) is equal to:

• 1/3 - for the first quarter;
• 3/3 - for the II quarter;
• 3/3 - for the third quarter;
• 10/12 - for the year.

The amount of advance payments is equal to:

• 40,000,000 rub. × 1.3% × 1/3: 4 = 43,333 rub. - for the first quarter;
• 40,000,000 rub. × 1.3% × 3/3: 4 = 130,000 rub. - for the second quarter;
• 40,000,000 rub. × 1.3% × 3/3: 4 = 130,000 rub. - for the third quarter.

The amount of property tax to be paid additionally at the end of 2016 will be:

40,000,000 rub. × 1.3% × 10/12 - (43,333 rub. + 130,000 rub. + 130,000 rub.) = 130,000 rub.

Property tax rates

The maximum property tax rates are determined in the Tax Code of the Russian Federation. For 2016, the following maximum rates are established:

1) 2.2 percent - for all property that is not specified below;

2) 1.3 percent - for real estate, on which the tax is calculated based on the cadastral value in Moscow. Moreover, for some real estate objects this rate is applied with a coefficient of 0.1. This follows from the provisions of subparagraph 1 of paragraph 1.1 of Article 380 of the Tax Code of the Russian Federation and articles 2 and 3 of the Moscow Law of November 5, 2003 No. 64;

3) 2 percent - for real estate, on which the tax is calculated based on the cadastral value for all constituent entities of the Russian Federation, except Moscow;

4) 1.3 percent - on public railways, main pipelines, energy transmission lines, as well as structures that are an integral part of the listed facilities;

5) 0 percent - for real estate objects of main gas pipelines and structures that are their integral technological part, gas production facilities, helium production and storage. The Government of the Russian Federation approved a specific list of such property by order No. 2188-r dated October 19, 2016. When calculating tax for 2016, follow the list specified in paragraph 1 of clause 1 of the order.
The zero rate applies if the following conditions are simultaneously met:

b) the objects are located wholly or partially within the borders of the Republic of Sakha (Yakutia), Irkutsk or Amur region;

c) the objects belong by right of ownership to organizations that are the owners of the objects of the Unified Gas Supply System or organizations in which the owners of the objects of the Unified Gas Supply System participate.

Regional authorities, taking into account these restrictions, determine the tax rates at which property taxes must be calculated and paid in a particular subject of the Russian Federation. Moreover, in the regions they can set several different rates for different categories organizations and property. In any case, regional rates cannot exceed the maximum values ​​​​established at the federal level. What rates should be applied if the authorities of a constituent entity of the Russian Federation have not determined them? In this case, calculate the tax at the maximum rates.

Organizations that have separate divisions with separate balance sheets or geographically distant real estate in different regions must apply the rates established in the corresponding regions when calculating property tax.

All this follows from paragraphs 1 and 2 of Article 372, Articles 380, 384 and 385 of the Tax Code of the Russian Federation.

Calculation of tax based on the average or average annual value of property

Determine the amount of advance payments for property tax for the reporting period using the formula:

Calculate the amount of property tax that must be paid at the end of the year using the formula:

This procedure is established by Article 382 of the Tax Code of the Russian Federation.

An example of calculating property tax based on the average annual value of property

Alpha LLC is located in Moscow. The organization does not have real estate in other regions.

The average value of fixed assets recognized as objects of property tax based on the results of reporting periods is equal to:

• for the first quarter - 205,000 rubles;
• for half a year - 190,000 rubles;
• for nine months - 113,500 rubles.

The average annual cost of property is 160,000 rubles.

The property tax rate is 2.2 percent.

For the first quarter:

205,000 rub. × 2.2%: 4 = 1128 rubles;

For half a year:

190,000 rub. × 2.2%: 4 = 1045 rubles;

In nine months:

RUB 113,500 × 2.2%: 4 = 624 rub.

The amount of property tax that must be accrued for payment at the end of the year is equal to:
160,000 rub. × 2.2% - 1128 rub. - 1045 rub. - 624 rub. = 723 rub.

12.76940 (6,8,9,24)

Calculate property tax according to general rules.

After all, no special procedure is provided for this case. Therefore, at the new place of registration, transfer advance payments based on 1/4 of the average cost of fixed assets of the head office of the organization and the tax rate in force in this region. At the end of the year, compare the amounts of the transferred advance payments and the calculated tax. Pay the difference to the budget within the period established by the law of the region where the head office of the organization is registered. This procedure is established in paragraph 1 of Article 376, Article 380, paragraphs 1-4 of Article 382 and paragraph 1 of Article 383 of the Tax Code of the Russian Federation.

The chief accountant advises: if property tax rates in the regions at the place of registration of the organization before and after the move are different, you can take advantage of this and reduce the tax burden. To do this, movable property on which property tax is paid must be transferred to the balance sheet of a unit located in a region with a lower tax rate.

There are two options.

1. The rate is lower in the region where a separate division of the organization is located. In this case, having allocated the unit to a separate balance sheet, the organization will tax movable property at the rate established in this region. If the division is not allocated to a separate balance sheet, then property tax will have to be charged at the rate in force in the region where the head office of the organization is located.

2. The rate is lower in the region where the head office of the organization is located. In this case, there is no need to allocate separate divisions to a separate balance sheet. On all movable property, the organization will pay tax at the rate in force in the region where the head office of the organization is located.

Such conclusions can be drawn from the provisions of paragraph 1 of Article 376 and Article 384 of the Tax Code of the Russian Federation.

The procedure for taxation of real estate does not depend on whose balance sheet it is taken into account (Articles 385, 384 of the Tax Code of the Russian Federation). For more information about this, see How to pay tax on real estate that is geographically remote from the location of the organization.

Situation: How can a successor on a simplified basis after reorganization in the form of annexation calculate property tax? The assignee pays tax only on the “cadastral” property. After the merger, the residual value of the fixed assets exceeded 100 million rubles.

After the successor loses the right to the simplified tax system, when calculating the tax base for property tax, include all fixed assets that are recognized as the object of taxation. The residual value of the property in those months when the organization applied the simplification will be equal to zero.

If, after the reorganization, the residual value of fixed assets exceeded 100,000,000 rubles, the legal successor is obliged to abandon the simplified tax system (subclause 16, clause 3, article 346.12, clauses 4 and 4.1, article 346.13 of the Tax Code of the Russian Federation). He becomes a payer of property tax not only on “cadastral” real estate objects, but also on other fixed assets that are recognized as the object of taxation.

There are no special rules for calculating property tax for organizations that have lost the right to simplification. The tax return forms, calculation of advance payments, as well as the procedure for filling them out were approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895. Determine the tax base, the amount of tax and advance payments in the general manner:

For “cadastral” real estate objects - based on the cadastral value established as of January 1 of the reporting year;

For other taxable items - based on the average (average annual) residual value. In this case, the residual value of the property in those months when the organization applied the simplification is recognized as equal to zero.

This conclusion follows from the totality of the norms of paragraph 4 of Article 376, Article 55, paragraph 1 of Article 379, paragraph 4.1 of Article 346.13 of the Tax Code of the Russian Federation and is confirmed by letters of the Federal Tax Service of Russia dated March 2, 2012 No. BS-4-11/3419 and dated February 17, 2005 No. GI-6-21/136.

Alpha LLC (Moscow) uses a simplified approach. The organization's real estate includes an administrative and business building, named in the list of real estate objects, the tax base for which is the cadastral value. The cadastral value of the building as of January 1 is RUB 81,732,922.80. The property tax rate for real estate, the tax base for which is determined as the cadastral value of the property, is 1.3 percent.

Reorganization was carried out in May. Trading Company Hermes LLC joined Alpha. The reorganization was completed on May 27 - the day an entry was made into the Unified State Register of Legal Entities about the termination of Hermes' activities.

According to the transfer deed, only real estate objects are transferred to Alpha’s balance sheet from Hermes. By decision of the founders, the property is transferred at its residual value - 150,000,000 rubles.

According to accounting data, the residual value of fixed assets, the tax base for which is the average annual cost, for Alpha is:

• as of January 1 - 6,000,000 rubles;
• as of February 1 - 5,950,000 rubles;
• as of March 1 - 5,800,000 rubles;
• as of April 1 - 5,750,000 rubles;
• as of May 1 - 5,700,000 rubles;
• as of June 1 - 155,650,000 rubles. (RUB 5,650,000 + RUB 150,000,000). The property of the affiliated organization is taken into account;
• as of July 1 - 154,700,000 rubles. (RUB 5,500,000 + RUB 149,200,000). The property of the affiliated organization was taken into account, taking into account depreciation of 800,000 rubles.

I quarter

For the first quarter, the accountant calculated the advance payment only from the cost of the administrative and business building, which is included in the list of real estate objects for which the tax base is the cadastral value. The remaining property is not subject to this tax due to the organization’s use of the simplified tax system.

The advance payment for the first quarter was:
RUB 265,632 (RUB 81,732,922.80 × 1/4 × 1.3%).

II quarter

In the second quarter, in connection with the reorganization, one of the conditions for the application of the simplification by Alfa was violated. Namely: the residual value of fixed assets exceeded 100,000,000 rubles. Consequently, from April 1, Alpha lost the right to use the special regime and became a property tax payer on all fixed assets.

The Alpha accountant calculated advance payments for property tax for the second quarter from all taxable objects, the basis for which is both the cadastral value and the average annual value. When calculating the advance payment based on the average annual value, the residual value of the property in those months when the organization applied the simplification (January-March), the accountant took equal to zero.

The advance payment for the second quarter (first half of the year) amounted to:

• RUB 265,632 (RUB 81,732,922.80 × 1/4 × 1.3%) - from the cadastral value of the administrative and business building;
• RUB 252,849 ((0 rub. + 0 rub. + 0 rub. + 5,750,000 rub. + 5,700,000 rub. + 155,650,000 rub. + 154,700,000 rub.) : (6 + 1) × 2.2%: 4) - from the average annual cost of other taxable items.

Tax calculation based on the cadastral value of property

Determine the amount of advance payments for property tax for the reporting period based on the cadastral value using the formula:

Determine the amount of property tax at the end of the year based on the cadastral value using the formula:

This procedure follows from the provisions of paragraph 7 of Article 382 and subparagraph 1 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

Calculate the tax (advance payments) taking into account how much the organization actually owned the property during the year. This is stated in paragraph 5 of Article 382 of the Tax Code of the Russian Federation.

If ownership of an object arose or was lost during the year, determine the time of actual ownership of the fixed asset using the adjustment factor:

When determining the number of full months of ownership of real estate, take into account the months in which the right to the object arose in the period from the 1st to the 15th (inclusive) or ceased after the 15th. If the right to real estate arose after the 15th or ceased from the 1st to the 15th (inclusive), do not include such months in the tax calculation.

This follows from the provisions of paragraph 5 of Article 382 of the Tax Code of the Russian Federation.

For reorganizations that occur mid-year, apply an adjustment factor. For example, in relation to property that, as a result of reorganization, was accepted onto the balance sheet on August 7, use the following coefficients:

When calculating advance payments for the third quarter - 2/3;

When calculating tax for the year - 5/12.

For information on paying tax during reorganization, see How to transfer property tax to the budget.

An example of calculating property tax based on the cadastral value of property

Alpha LLC is located in Moscow. The organization's real estate includes an administrative and business building, which is included in the list of real estate objects for which the tax base is the cadastral value.

The property tax rate for real estate, the tax base for which is determined as the cadastral value of the property, is 1.3 percent.

The amounts of advance payments for property tax accrued based on the results of the reporting periods are:

For the first quarter:

For the second quarter:

For the third quarter:

RUR 781,732,922.80 × 1.3%: 4 = 2,540,632 rubles.

At the end of the year, Alpha accrued for payment to the budget:

An example of calculating property tax by an organization on a property for which the tax base is determined as the cadastral value. Ownership of the property was acquired in the middle of the year

The Alpha organization purchased a building in Moscow. The ownership of the acquired real estate was registered on April 1. The organization has no other real estate assets.

The cadastral value of the building as of January 1 is 5,800,000 rubles. The property tax rate for real estate, the tax base for which is determined as the cadastral value, is 1.3 percent.

Alpha accrues the first advance payment for property tax based on the results of the second quarter. The number of months during which the building was owned by Alpha in the second quarter was three months (April-June). This means that the correction factor is 3/3.

The payment amount is equal to:

Accordingly, the advance payment for property tax for the third quarter will be equal to:
RUB 5,800,000 × 1.3% × 3/3: 4 = 18,850 rub.

The amount of property tax that must be accrued for payment at the end of the year will be:
RUB 5,800,000 × 1.3% × 9/12 - 18,850 rub. - 18,850 rub. = 18,850 rub.

The answer depends on the reason why the cadastral value was revised.

During the year, the cadastral value may be revised. In general, changes in value do not affect property tax calculations. The tax does not need to be recalculated either for the current tax period or for previous periods. For example, this rule applies if the cadastral value has been changed due to an increase (decrease) in the area of ​​the building.

There are two exceptions. The new cadastral value should be taken into account if it has been changed:

• as a result of correcting a technical error made by a Rosreestr employee;
• by decision of the court or commission for the consideration of disputes on the results of determining the cadastral value in the manner established by Article 24.18 of the Law of July 29, 1998 No. 135-FZ.

Calculate (recalculate) the tax based on new data from the tax period in which Rosreestr made a technical error or the organization filed an application to revise the cadastral value.

This follows from the provisions of paragraph 4 of Article 85, paragraph 15 of Article 378.2 of the Tax Code of the Russian Federation, paragraph 5.1 of the Regulations approved by Decree of the Government of the Russian Federation of June 1, 2009 No. 457, Article 28 of the Law of July 24, 2007 No. 221-FZ, paragraphs 1.1 , 2.2, 3.1-4.1 of the procedure approved by order of the Ministry of Economic Development of Russia dated March 18, 2011 No. 113.

If, due to an increase in the cadastral value, the organization recalculates the tax for previous tax periods, submit an updated declaration in the general manner. In this case, the organization does not have to pay penalties. After all, the tax was initially calculated correctly, paid on time and in full. Adjust income taxes in the current period.

When reducing the cadastral value, you have the right:

• submit an updated declaration for the period in which the error was made (but are not required to do so);
• correct the error by increasing profits for the period in which the error was discovered. This method can be used regardless of whether the period in which the error was made is known or not;
• do not take any measures to correct the error (for example, if the overpayment amount is insignificant).

This follows from the provisions of paragraph 3 of paragraph 1 of Article 54 and paragraph 2 of paragraph 1 of Article 81 of the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated July 22, 2015 No. 03-02-07/1/42067, dated January 23, 2012 No. 03-03-06/1/24, dated August 25, 2011 No. 03- 03-10/82 and the Federal Tax Service of Russia dated March 11, 2011 No. KE-4-3/3807.

An example of calculating property tax as a result of revising the cadastral value. Reason: technical error

Alpha LLC is located in Moscow. The organization's real estate includes an administrative and business building included in the list of real estate objects, the tax base for which is the cadastral value.

The property tax rate for real estate, the tax base for which is determined as the cadastral value of the property, is 1.3 percent.

The amounts of advance payments for property tax accrued based on the results of the reporting periods are:

For the first quarter:

RUR 781,732,922.80 × 1.3%: 4 = 2,540,632 rubles;

For the second quarter:

RUR 781,732,922.80 × 1.3%: 4 = 2,540,632 rubles;

For the third quarter:

RUR 781,732,922.80 × 1.3%: 4 = 2,540,632 rubles.

At the end of 2015, Alpha accrued and paid to the budget:
RUR 781,732,922.80 × 1.3% - RUB 2,540,632. - RUB 2,540,632 - RUB 2,540,632 = 2,540,632 rub.

In March 2016, as a result of correcting a technical error (slip) made by an employee of Rosreestr, the cadastral value of the building as of January 1, 2015 was revised. New cost - 923,877,801 rubles.

In the same month, Alpha’s accountant recalculated the tax for 2015, which amounted to:

RUB 12,010,411 (RUB 923,877,801 × 1.3%).

The accountant filed an updated property tax return for 2015 and paid additional tax in the amount of:

RUB 1,847,883 (RUB 12,010,411 - RUB 2,540,632 - RUB 2,540,632 - RUB 2,540,632 - RUB 2,540,632).”