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Company / Laws

Can it be considered real estate objects at gas stations

Legal advice 08.05.2019 at 11:30

Legal advice

For the purpose of calculating property tax in 2019 such basic tools like a fuel dispenser at the gas station, the canopy over the column, a stele with prices, overhead and underground tanks at fuel can actually be considered real estate. To such conclusion experts of service of Legal consulting of the company "Garant" in the framework of an individual legal consultation. Analysis of judicial practice and explanations of the tax authorities, the experts outlined the grounds for qualification as a real object. It is the presence of a strong relationship of the object with the earth and impossibility of moving without damage to the destination, the unreality of the object without use of real property, the original purpose of the facility for use as part of the estate. They concluded that movable property is possible to recognize such objects are gas stations, not foreseen in the project all real property that is the station, do not participate in a single technological cycle, can be separated from land or not associated with the station functional. But in this case, the objects have a connection to the earth, for example, is a stele with the prices and a canopy over the columns. The above objects are also required for the functioning of the whole complex of the gas station. However, experts said that the final qualification of the object can exercise judgment, and it may take into account the data of the accounting object is generated whether their value together with the cost of the Foundation or expenditure for design work.