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What has changed since 2019 in the taxation of real estate organizations?

Question - answer - Legal advice 25.01.2019 at 10:29

Question - answer - Legal advice


Russia summarized the changes in order of calculation and payment of tax

property tax (information FNS of Russia from December 27, 2018).

the objects of taxation of the excluded personal property. Tax

is only payable in respect of the property, including transferred to the

temporary possession, use, disposal, asset management,

made to joint activity or received under a concession

the agreement, considered on balance as objects of fixed assets

(clause 1 of article 374 of the Tax code).

From 1.9 to 2.2% increased

marginal tax rate (clause 1 of article 380 of the tax code), determined by the laws of

the subjects of the Russian Federation in respect of main pipelines, lines

transmission, as well as structures that are an integral

the technological part of specified objects.