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What part of the fees for housing do not need to reflect in the tax Declaration for personal income tax

Question - answer - Legal advice 16.05.2019 at 07:50

Question - answer - Legal advice

Today on its official website of the FTS understood in the following situation, referring to the position of the Finance Ministry. The filer has sent to the inspection of the Declaration for personal income tax, reflecting all the income received from the rental of apartments for rent, including the indicated total amount of payment for utilities. However, she decided that the overpaid taxes, as compensation for utility services in the counters can not be considered income. FTS of Russia has reminded that individuals have to pay personal income tax from rental property for rent. And taxable income should include the rental fee, including "communal". However, fees for these services consists of two parts, indicated by the tax authorities. The first is mandatory, its owner pays regardless of whether he has a tenant, but the second part depends on the counters and is calculated from the volume of consumption. It is noted that to reflect in the tax return of compensation of payment of utilities by counters is not necessary. This was pointed out to the Ministry of Finance of Russia which considers these payments depend on the actual consumption of services by the employer, and therefore does not constitute economic benefits to the owner of the premises.