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What is the date for purposes of personal income tax is calculated tenure, if two apartments are combined into one non-residential premises

Question - answer - Legal advice 06.03.2019 at 13:08

Question - answer - Legal advice

For

the purposes of the personal income tax, in the case of combining apartments, a moment when the right

formed the ownership of the property is the date

the initial state registration of ownership rights

the source of the apartment. Until the disposal facilities are not out of

the possession, use and disposal of the taxpayer. Appropriate

explanations are contained in the letter of Department of tax and customs

the policy of the Ministry of Finance of Russia from 18 fevralya2019, No. 03-04-05/10010.

reviewed by financial experts in the situation of natural persons in 2011 acquired two

apartment. They were later combined into a single object with translation in

non-residential premises. The entry of the ownership right of the taxpayer to

non-residential premises entered in the state register of rights in 2016.

the Ministry noted that this fact does not entail the termination

or change of ownership to a facility that is not affecting

the period of ownership of immovable property. However, the owner

property does not have to submit to the registering authority a statement

state registration of termination of ownership of the

the original immovable object.

Recall that if

it was owned for five years or more, all the income received

is exempt from personal income tax (paragraph 2, 4 of article 217.1 of the tax code). And purchased in the

property of objects up to 1 January 2016 the above period shall be

three years (clause 3 of article 4 of the Federal law dated 29 November 2014 No. 382-FZ "On

amendments to parts one and two of the Tax code of the Russian

Federation").