Buying an apartment for a legal person: pros and cons — can oo buy an apartment

nt&Sale
HOW ARE YOU GONNA GO AND FORGET?
11-10-2010
Document address in PARK Information System: http://is.park.ru/doc.jsp?urn=36883567
There are several ways to conduct and process transactions for the acquisition of commercial real estate. You can book a property when buying for a natural person or for a legal entity, as well as for an individual entrepreneur, or you can buy a firm with a real estate balance. What are the advantages and disadvantages of these types of transactions, and how would it be better to buy and process commercial space?
Purchase of real property by a natural person
There is no risk of reiderous seizure of immovable assets: The growing trend of the number of owners of commercial real estate who are natural persons is linked by some experts to the problem of unfriendly acquisitions. If the property is not listed on the organization's balance sheet but is placed on the physical person (e.g. director or founder), the company's move to other hands will preserve the immovable assets, explains Dmitry Cos-Tünichiv, Director General of the AN "New Home", President of the PGR. Thus, some firms see the design of the facility as a means of protecting their rights to immovable assets.
Simplified registration of real property rights: Fewer documents are required for the establishment of the facility and therefore the transaction time is minimal; no additional certificates, charters and discharges from the EGRP will be required for the registration of property.
The State duty for State registration of rights, restrictions on real property rights and contracts for the disposal of immovable property under article 333-33, paragraph 22, of the Code of Criminal Procedure is 1,000 rubles for individuals.
Other conditions of relationship with distribution and service organizations.
Less risk of tax disputes and loss of real estate, respectively.
Higher rent taxes than ERs and organizations in the simplified tax system: According to Natalia Sukhova, a lawyer, a member of the Bar Association No. 115, the Chamber of Lawyers of the Samara Region, individuals are required to calculate and pay a tax on the income of natural persons themselves (if the lessor has not paid a tax on a citizen acting as tax agent), to fill in and file a tax declaration; the tax rate is 13 per cent of the income received for citizens of the Russian Federation.
In addition, individuals (with the exception of the beneficiaries) pay a personal property tax, which depends on the total inventory value of the facilities; the maximum tax rate may not exceed 296.
ANTON OF SALOV,
The director of Grant-Consalt, on the other hand, has the advantage of writing a transaction over a legal person: it is much easier to write off property costs; moreover, in the event of an accident, it is easier for the owner of a legal entity to obtain compensation through a court of law for damage to the building or the place of residence; on the other hand, in the absence of a cash settlement, the premises will be restored much faster and it will not be necessary to wait for the perpetrator to pay compensation; on the other hand, in the case of the acquisition of space with the firm, the risks are very high: often fraud may occur in the company being purchased and all kinds of debt may be incurred.
Purchase of real property by an individual entrepreneur
A simpler procedure than legal persons to register real estate rights — without a statute, an EGRP discharge, and decisions of the board of directors.
The State duty in the registration of rights, as in the case of persons with physical disabilities, is 1 SLD.
The possibility of using a simplified tax system when renting premises. The IP may choose a tax regime with a simplified tax system; it may be the object of income and then the rate is 696 and the income may be reduced by expenditure and then the rate is 1596.

The first option is most commonly used: the second option is beneficial if the premises are owned but are not available without a tenant, and the owner continues to pay for utilities and maintenance costs, and the cost of maintaining the facility is more than 6 O 96 of the possible income from the facility.

The risk of tax disputes is significant, which may result in the loss of an IP facility.
The need to incur additional costs in accordance with legal status.
The IP bears the cost of maintaining an accountant (if it is not competent to report on its own), pays for the use of the account account (if the bank so provides), pays for the services of a lawyer to represent the tax authorities and the arbitral tribunal (they are generally higher for business entities).
DENIS SEVYAKOV, Director, Intelect Evaluation Agency:
Before acquiring a business property or a firm with a facility on its balance sheet, it is necessary to make a professional assessment of the value of both in order to determine whether the price is adequate and what is more beneficial. The purchase of a firm to own real estate assets is certainly more complex and carries more risks, in particular the risks of obtaining debts on the floors to the real estate. In order to verify whether the firm that is being purchased has to have auditors and valuers. But in each purchase scheme there are advantages. The purchase of real estate through the firm is also profitable, because the value of the property obtained by this method may be cheaper. First, because the area on the balance sheet is usually burdened with liabilities, in particular in the form of debt obligations. Second, due to the savings in future money, due to the lack of need to re-contract with the supporting organizations and therefore to incur additional costs.
The extent to which a transaction to purchase a company with real estate assets on the balance sheet will be beneficial to the buyer depends primarily on two things: transparency of the transaction and the adequacy of the price; and if all the information, including the legal person's debts, is the case of professional auditors, then it is up to the professional evaluator to assess whether the price requested by the seller corresponds to the object itself.
The problem of adequate valuation is that there are currently no commonly accepted methods of assessing demand; the existing methods of valuation, including through business valuation, are essentially a way of evaluating the supply market and do not answer the question of the adequacy of the price; for example, the reasons that led the owner to sell his or her business and the efficiency of the business itself play a key role in evaluating the business; it is clear that the value of the assets of such a business will largely reflect the efficiency of the current management and will not reflect the prospects of the change of owner.
The big problem is that most valuers approach the object formally, and in each case you have to sit and think about what you can do with the object. Each object is unique, it can't be viewed from a common perspective. We, as valuers, basically have to come up with a business plan and evaluate it.
Purchase of real property by a legal person
The possibility of using a simplified tax system when renting premises is also open to a person to choose a tax regime with a simplified system, in which case the tax rates will not differ from those offered for an individual entrepreneur; however, the possibility of using a simplified tax system is not available to all legal entities: there are income restrictions.
If the general tax regime is applied, the rent is increased by the amount of VAT (1896) and the rent itself is the income that participates in the calculation of the tax base and the direct profit tax of 2,096.The value of the property is taxed on the property of the organizations, the rate of which is 2.296 in the Samara region.
The ability to write off maintenance costs, maintenance costs, real estate repairs, thereby reducing the taxable base; to a legal entity, as Valery Anikin, Aval's Assistant Director of Real Estate, it is advantageous to purchase expensive, large real estate if the transaction involves high financial costs, some of which can be written off by accounting.
It would also be beneficial if major repairs or renovations to the building were to be undertaken.
It's easier to make amends.
If damage is caused to the facility in the event of an accident, it is easier for the owner, a legal person, to obtain compensation through the court, and the premises will be restored in cash at the same time, much faster and there will be no need to wait for the perpetrator to pay compensation.
There's a risk of raiding and property losses.

More complex procedure for registration of real property rights: The registration of property by business entities requires the provision of an extended package of documents: certificates, statutes, receipts from the EGRP, etc., approval of transactions by the competent authorities, and sometimes also by public entities (if the members of the societies are State entities).

The State is responsible for the registration of real property rights and for the registration of real property rights, restrictions on real property rights and contracts for the disposal of real property for the organizations, which amount to 15,000 roubles.
It's difficult and expensive to get those conditions.
The risk of tax disputes is significant, which may lead to the loss of real estate.
Purchase of real estate through purchase of a firm
The possibility of acquiring a "prepared business" is usually acquired through the purchase of a firm if, in addition to the premises, the buyer's interest is in equipment, i.e. in the purchase of a finished business.

There is no need to spend time and money on the conversion of various types of communications and existing contracts (in particular the lease agreement).

) and the rewriting of the "package" requires considerable financial and time costs, it makes sense to acquire a firm for which all these contracts are issued and on whose balance sheet the real estate is listed.

"This scheme makes sense in purchasing large space from the WHO square metres and in the case of major capacity," comments Dmitry Kostünicev.

The main disadvantage is that, in order to avoid unpleasant surprises, Dmitry Kostünicev recommends that such transactions must be subject to considerable risks, but it must be borne in mind that the auditors work only with the documents that the owner of the property has given them, so in such a case the guarantee that the firm has no debt will not be 100 per cent. "Valery Anikin believes it is impossible to warn all possible risks. " The company's director could write any receipt that is easily hidden. Therefore, such transactions are rare and mostly between partners who know each other well." In addition, the audit takes a large amount of financial and temporary resources. It may be worth tens or hundreds of thousands of rubles depending on the company.
DMITRIC COSTICEV, Director General of the AH New Home, President of the PGR: Previously, the real value of the facility was understated in the real estate market. This was done mainly to reduce taxes. The market situation is now changing, with a clear trend towards transparency of transactions. To date, the market requires the real value of real estate, which can protect the seller from unforeseen actions. For example, in case of avoidance of the contract, it has the right to return the amount not actually paid, but the amount listed in the documents.
NATALIA SUHOWA, counsel, member of the Bar Association No. 115, Samarsk Region: "It is clear from the situations examined that the benefit of the option of having real estate in possession of an emergency, renting real estate and applying a simplified tax system with a rate of 696. However, it must be understood that the ER bears the costs of maintaining an accountant (if it is not competent to report independently), pays for the use of an account account (if the bank has such a fee), pays for the services of a lawyer to represent the tax authorities and the arbitral tribunal (for business entities it is usually higher).

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What's the best way to do it, is to get a place for an organization or a person?

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We're going to buy a non-residential place, an office for the organization. What's the best way to do this?

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Legal responses (5)

• Hello, Alexandra!
• If you take over the property of the organization, the legal person will pay a tax on the property of the organization.
• If the physical person is in possession, he or she will have to open the IP and choose the tax system of the DEA (or 6 per cent of the income or 15 per cent of the income reduced for maintenance costs)

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• expert

Do you think it's best to use taxes to get a place for an organization or a person to rent out this place to the organization?

Alexandra Nikolaevna, hello, everything depends on long-term goals.

If you want to protect the acquired object from any likely negative effects that the organization sometimes encounters, it would be logical to apply to a physical person who only rents, a person who can be transferred to the DEA and thus pay a tax of 6% of the income without imposing a property tax.

Hello, Alexandra Nikolaevna.

I think it's better to start with who's gonna pay for the purchase of this room? If the money is physical, I think it's absolutely necessary to get a physical face, and it's good to get an IP on the DEA 6% to minimize taxation.

By the way, a person's physical condition will be able to make a legal profit from the GCO, and the GCO will be able to bear the costs that will reduce its tax base.

I think it's a lot bigger than that.

If a pensioner/disabled person does so, then (depending on the region and local legislation) may not even have to pay a property tax, and the organization ' s premises can be handed over under a free-of-charge contract, i.e. rent is not required, and the physical person can report on income as I am.

Hello!

Do you think it's best to use taxes to get a place for an organization or a person to rent out this place to the organization?

For natural persons, the calculation of the property tax is carried out in accordance with decision No. 7/6 of 30 November 2015 of the Moscow Region of the Council of Deputies of the Urban District of Podolsk.

OF THE POLAND AREA OF MOSCOVIA

1. To establish a tax on property of natural persons on the territory of the municipal entity "Podolsk district of Moscow province" and to bring it into force on 1 January 2016; in accordance with Chapter 32 "A tax on property of natural persons" of the Tax Code of the Russian Federation, the tax rates on property of natural persons are hereby determined by this decision.

2.4 Other tax facilities—0.5%.

The firm bought real estate: what taxes do you pay?

14.06.2005

Oleg of the Butchers, Lead Legal Adviser, Telecom-Information Services Group

Now, buying real estate is expensive, but apart from financial investment, the firm will have to spend a lot of time and effort to legalize the transaction, because ownership of real estate is subject to State registration.

Therefore, the organization must pay the Ministry, collect the package and file it with the registration office.

What about the company that bought and exploited real estate before it was registered by a public authority? Is it possible to deduct VAT? How to calculate depreciation? In this article, we will try to answer the questions raised.

How do you reflect the purchase in the booze?

The Accounting Regulation "Main Assets Accounting" of AS 6/01, approved by Order No. 26n of 30 March 2001 of the Ministry of Finance of Russia, lists four items of property, plant and equipment:

• (a) Use in the production of products, works, services or for management purposes;
• (b) Rock is more than 12 months old;
• (c) The organization does not plan to resell the assets;
• (g) The ability to generate revenue for the firm.

The same items of property, plant and equipment are listed in paragraph 2 of the Accounting Guidelines for Property, plant and equipment approved by Order No. 91 of the Ministry of Finance of 13 October 2003.

As a general rule, until the time of State registration, real property is recorded in account 08, "Investment in non-negotiable assets", and only after receipt of the registration certificate is it transferred to account 01, "Basic funds".

However, according to the Ministry of Finance, real estate assets for which capital investment has been completed, primary receipt and transfer records have been issued, documents have been placed in State registration and are actually in operation, should be allocated in a separate sub-account to the property, plant and equipment account.

This approach is set out in paragraph 52 of the Accounting Guidelines for fixed assets approved by Order No. 91 of the Ministry of Finance of 13 October 2003.

Consequently, an organization can account for the object as the primary asset as soon as it has submitted documents to the registration authority. Note that the firm has the right, but is not obliged to account for it as the primary means, which means that it can use one of two ways of accounting for such property: in account 01 "Fundamental funds" or in account 08 "Investment in non-negotiable assets".

After choosing one of these methods, the organization must incorporate it into its accounting policy, as required by article 6 of the Federal Act of 21 November 1996.

No. 129-FZ "On Accounting" and paragraph 5 of the Accounting Regulations "The Accounting Policy of the Organization" of PGA 1/98, approved by Order No. 60 of 9 December 1998 of the Ministry of Finance of Russia.

Consider the characteristics of each of these options.

Take real estate into account in account 01 Basic funds

Accounting.The firm transfers the documents to public registration and accounts for real property in a separate sub-account to account 01, Basic Funds.

Note that the adoption of the booking of property, plant and equipment is reflected in the debit of account 01, Basic funds, in correspondence with account 08, Investments in non-negotiable assets.

The accounting depreciation of real property recorded in account 01, Basic Funds, as per paragraph 21 of AS 6/01, begins on the 1st of the month following its entry into accounting.

Tax on the property of the organizations.In this situation, a firm should pay a tax on property, explaining why: Taxes on property shall recognize movable and immovable property that is accounted for on the balance sheet as an item of property, in accordance with the accounting rules (art. 374, para. 1, of the Tax Code of the Russian Federation).

No. 03-06-01-04/71, noting that property tax recognized real estate as the object of the property tax on which the concession had been completed, the original receipt and transfer documents had been issued for registration, which was actually operated and accounted for as property, plant and equipment.

Value added tax.According to articles 171 and 172 of the Russian Tax Code, in order to accept a VAT deduction, the organization must perform the following actions:

1. (a) Pay the asset and VAT;
2. (b) To purchase property, plant and equipment;
3. (c) Use the facility in activities subject to VAT;
4. (d) Receive an invoice from the seller.

Thus, the firm is entitled to deduct VAT in the tax period in which all the conditions listed are met.

The profit tax.

According to article 256, paragraph 1, of the Tax Code of the Russian Federation, amortized property for the purpose of taxation of profits is recognized as property held by the organization in its right of ownership (unless otherwise provided in chapter 25 of the Tax Code of the Russian Federation), which is used by the organization to generate income and whose value is paid by depreciation; the useful life of the property must exceed 12 months and its original value must be more than 10,000 roubles.

The basic means for the purpose of taxing profits are part of the property used as means of labour for the production and sale of goods (work, services) or for the management of the organization (art. 257, para. 1, of the Tax Code of the Russian Federation).

Thus, the purchased object may be included in the amortization group if it meets the criteria mentioned, but the law provides for an additional condition for the essential items for which State registration is required.

They are included in the relevant amortization group from the moment of the documented filing of documents for the registration of these rights (art. 258, para. 8), of the Tax Code of the Russian Federation.

16 Federal Act No. 122-FZ of 21 July 1997 on State registration of real property rights and transactions.

In accordance with article 259, paragraph 2, of the Tax Code of the Russian Federation, depreciation begins on the 1st of the month following the month of commissioning.

So, a firm can amortize once it's filed for government registration and started operating property, and it's obvious that in tax accounting, depreciation is possible regardless of whether real estate is reflected in the account.

Take into account the purchase in account 08 "Investment in non-negotiable assets"

Accounting.The organization records real property in account 08 "Investment in non-negotiable assets" up to the time of State registration.

However, in the accounting, the firm is entitled to amortize real property recorded in account 08, "Investments in non-negotiable assets".

According to paragraph 22 of this regulation, in the case of capital construction facilities that have been issued acceptance certificates but are actually operated by the entities to which they will be transferred to the capital stock, depreciation shall be accrued in general order, from the 1st of the month following the month of commissioning, and shall be based on a statement of the value of the said facilities based on the capital investment records, as confirmed by the Ministry of Finance of Russia in letters No. 16-00-14/121 of 8 April 2003, dated 23 June 2004, No. 07-02-14143.

For example, the FAS Volgo-Wyatt District Order of 27 October 2004 in case No. A29-996/2004, for example, the tax authorities decided that an enterprise was entitled to amortization payments only after transferring the asset to the 01 "Basic Funds" account.

However, the court stated that the law tied depreciation to taking property, plant and equipment into account rather than the account in which they were accounted for.

As a result, the court recognized that the organization was entitled to amortize an account of an in-service property that had not been registered by the State and was recorded in account 08 "Investment in non-negotiable assets".

It is worth noting that the property, plant and equipment accounting guidelines also do not prohibit the depreciation of assets in account 08, "Investments in non-negotiable assets".

In accordance with paragraph 52 of the guidelines on properties for which the surrender has been completed, primary receipt and transfer records have been issued, the documents have been submitted for registration and actual operation, and depreciation is issued in general order from the 1st of the month following the month of commissioning.

When these items are taken into account as property, the amount of depreciation previously accrued shall be specified after State registration.

Tax on the property of the organizations.In this situation, the organization should not pay a property tax because such real property is not recognized as the main means under the rules of the bookkeeping, and if so, there is no object of taxation on the property of the organizations (art. 374, para. 1, of the Tax Code of the Russian Federation).

At the same time, the Moscow inspectors treat the law differently.

They believe that the organization should pay a property tax on the value of assets that comply with the requirements of paragraph 2 of the property, plant and equipment accounting guidelines and are in fact operational.

It is not important, however, that the documents for State registration are handed over or not, as indicated in the letter dated 27 April 2005 No. 18-11/1im/30479 of the FNS Office for Moscow.

It is difficult to agree with this view.

The fact is that it is contrary to the provisions of article 374, paragraph 1, of the Tax Code of the Russian Federation and paragraph 52 of the Accounting Guidelines for fixed assets approved by Order No. 91 of 13 October 2003 of the Ministry of Finance of the Russian Federation.

In addition, the Ministry of Finance of the Russian Federation has the right to provide clarification on the application of the legislation on taxes and charges (art. 34.2, para. 1, of the Russian Tax Code), but the tax authorities do not have such powers.

Value added tax.Let us say immediately that the question of whether a firm is entitled to deduct VAT from the facility included in Account 08 "Investment in non-negotiable assets" is controversial.

According to tax officials, VAT deduction is only possible after an asset has been taken into account in account 01 "Fundamental funds", in accordance with the criteria set out in articles 171, 172 of the Tax Code of the Russian Federation.

In arbitral practice, there are cases in which the courts agreed with the inspectors (FAS Eastern Siberian District Order of 3 December 2002 in case No. A74-2089/02-C2-F02-3502/02-C1, No. A74-2089/02-C2-F02-3564/02-C1).

In most cases, however, organizations have won such disputes; for example, the arbitral tribunal has found that the law does not bind the taxpayer's right to refund VAT from the budget against the acquisition of fixed assets in account 01, Basic Funds.

In case No. KA-A40/1020-03, FAS Volgo-Vyat district of 11 June 2004 in case No. A17-2047/5.2831/5, FAS Northwest district of 28 October 2004, case No. A05-2813/04-20, FAS Ural district of 15 October 2002.

In case No. F-09-2172/02-K, F-S of the Pololzh District, of 21 December 2004, in case No. A-12-15080/04-C21.

Thus, an organization may accept a VAT deduction for facilities reflected in account 08, "Investment in non-negotiable assets", but it is likely to have to defend its right in the arbitral tribunal.

The profit tax.

As mentioned above, the treatment of assets in accounting is irrelevant for the purposes of profit tax calculation, as Chapter 25 of the Tax Code of the Russian Federation establishes different criteria for the treatment of real property and other depreciation of fixed assets for the purposes of profit taxation.

If they are complied with, depreciation must accrue after the enterprise has submitted the documents to the registration office and brought the facility into service.

They bought it for themselves, and they handed it over to others.

Accounting.Now let's look at the situation where a firm transfers an asset to another organization, let's say under a lease agreement, and what's important here is the purpose of the firm's initial purchase of real estate.

According to the organization's financial and economic accounting plan, the original value of property, plant and equipment that has been brought into service and processed in accordance with established procedures has been written off from account 08, "Investments in non-negotiable assets", to the debit of account 03, "Profit investments in tangible property". Since this provision is also applied in accordance with paragraph 2 of AS 6/01 to account for income-generating investments in tangible property, the approaches outlined at the beginning of the article can be applied in determining the terms, criteria and treatment of assets reflected in account 03.

Tax on the property of the organizations.There is no need to pay the property tax on the value of the items recorded in account 03, "Profit investments in tangible property".

The Ministry of Finance of Russia stated this in letters No. 03-06-01-04/38 of 24 September 2004 and No. 03-06-01-02/26 of 30 December 2004.

Let us recall that assets reflected in account 08, "Investments in non-negotiable assets", are also not subject to property tax.

In doing so, they cite paragraph 2 of SP 6/01, according to which this provision also applies to income-generating investments in tangible property, the views of the officials are given in the letter of 7 June 2004 from the RENAMO Office for Moscow.

No. 23-10/1/37660 "On the inclusion in the property tax tax base of the value of property, plant and equipment recorded in the 03 account." In our view, the position of the Moscow inspectors is incorrect.

The fact is that only fixed assets are recognized by law as the object of property tax, i.e. assets reflected in account 01, Basic funds (art. 374, para. 1, of the Russian Tax Code).

Now let's look at the other situation: the firm buys real estate for its own use and takes it into account in account 01, Basic Funds, and then rents it, in which case the organization will have to pay a property tax.

This conclusion follows from article 374, paragraph 1, of the Tax Code of the Russian Federation, according to which property transferred to temporary possession, use, disposal or trust is included in the tax facility, as well as property transferred to joint activities.

Note that if the firm purchased the property for its own use and took it into account in the account 01 Basic Funds, and then decided to lease it, it is no longer entitled to transfer it to the account 03 "Property deposits in tangibles." The fact is that the accounting rules do not provide for such a transaction, as evidenced by the letter of the Ministry of Finance of Russia of 30 December 2004 No. 03-06-01-02/26 and the letter of the Department of Internal Affairs of Russia of 9 June 2004 No. 23-10/1/38452.

Value added tax and profit tax.In conclusion, in respect of VAT and property gains tax, there is a need to follow similar rules and approaches as mentioned above; in particular, for an asset reflected in Account 03, "Probable investments in tangible property", it is possible to be bold to deduct VAT without fear of tax disputes.

Although the deduction of VAT on an object recorded in account 08 "Investment in non-negotiable assets" is not, in principle, prohibited by law, but involves litigation with the tax authorities, as is the tax on profits.

As we have indicated above, the organization is entitled to amortize profits for purposes of taxation once it has submitted documents for public registration and started to operate property (art. 258, para.

259. The Tax Code of the Russian Federation).

Buying an apartment for oo plus and minus

The organization bought an apartment.

The enterprise plans to develop its activities in another city, where an apartment was purchased.

It is expected that it will be used either for the residence of employees assigned by the firm to the city or for the permanent residence of a staff member who will organize business in the region.

Can an apartment be taken into account as the principal means before the State registration of ownership? What taxes should be paid if the apartment is loaned (free of charge) to the staff member of the organization?

A dwelling is subject to real property (art. 130 of the Russian Civil Code). Therefore, a contract for the sale of an apartment is subject to State registration (art.

Features of the acquisition of real estate by a lawman

Asked the question — how much hemorrhaging is it for a lawman to buy real estate, and what are the benefits/minuses compared to a similar purchase by a natural person?

I mean, if I buy an apartment, but I don't get it on me (as a natural person on a lawn, for example, what kind of hemorrhage is going to happen to me, and what are the benefits of this scheme?

If he came up with a scheme, he'd probably ask if there were any problems in the scheme, instead of the benefits in the scheme?

- Can you sign it? Why? Wouldn't you agree that the main purpose of buying a dwelling is to buy a house, not a sign?

The organization bought an apartment.

.

The company plans to develop its activities in another city, where the apartment was purchased.

It is expected that it will be used either for the residence of employees assigned by the firm to the city or for the permanent residence of a staff member who will organize business in the region.

Can an apartment be taken into account as the principal means before the State registration of ownership? What taxes should be paid if the apartment is loaned (free of charge) to the staff member of the organization?

A dwelling is subject to real property (art. 130 of the Russian Civil Code). Therefore, a contract for the sale of an apartment is subject to State registration (art.

Purchase of an apartment by a legal person

The acquisition of housing from a legal person is a complex and risky process.

How to keep yourself from losing money and become a happy owner of an apartment by buying it from a company, let's consider it next.

The main subtlety of the transaction is the status of the seller; when the purchase of the dwelling is made, it will be necessary to obtain agreement on the disposal of the property from all the founders of the legal entity; the situation is that the organization has acquired two apartments, which are the objects of the housing stock.

Whether VAT applies to the sale of apartments by the Tax Code provides for different forms of tax enforcement for legal and natural persons, but the payment of VAT for the sale or purchase of an apartment is always the same; the organization buys an apartment from an individual for resale.

Purchase of an apartment by a legal person

The acquisition of housing from a legal person is a complex and risky process.

How to keep yourself from losing money and become a happy owner of an apartment by buying it from a company, let's consider it next.

The main subtlety of the transaction is the seller ' s status; the purchase of an apartment will need to be agreed upon by all the founders of the legal entity to dispose of the property.

Situation: The organization has purchased two housing units: does the Tax Code impose a VAT on the sale of apartments, providing for different forms of tax enforcement for legal and natural persons, but paying VAT when selling or buying an apartment is the same, and the organization buys an apartment from an individual for resale.

Buying an apartment by a legal person

I wondered if it was hemorrhageous to buy real estate for a lawman, and what are the benefits/minuses compared to a similar purchase by a natural person?

If I buy an apartment, but not myself (as a natural person, but as a lawn) (for example, what kind of hemorrhage is I expected to be, and what are the benefits of this scheme?

In the forum, there's quite a lot of good talk, and one in two probably deals with real estate.

- Can you sign in there?

- What are you gonna do when the lawn closes?

PR New Building 7 (499) 703-51-68 (Moscow)

PRO New Construction +7 (499) 703-51-68 (Moscow) Primary Menu Acquisition from a legal person is a complex and risky process.

How to keep yourself from losing money and become a happy owner of an apartment by buying it from a company, let's consider it next.

The decision shall be taken at a meeting of shareholders or by the board of directors.

PR New Building 7 (499) 703-51-68 (Moscow)

PRO New Construction +7 (499) 703-51-68 (Moscow) Primary Menu Acquisition of housing from a legal person is a complex and risky process. How to save yourself from loss of funds and become a happy owner of an apartment by buying it from a company, let's look at the characteristics of the sale of real estate.

The purchase of an apartment will need to be agreed upon by all the founders of the legal entity for the disposal of the property in question; if the transaction falls under the definition of a large property, i.e. when the value of the property is more than 25 per cent of the total book value of the organization ' s real estate and other transactions with the housing units established by the organization ' s statute, it must be agreed between the head and the remaining participants; the decision is taken at the shareholders ' meeting or the board of directors.

Buying an apartment for a yur face -- is there a negative 32?

4797 Enlighten me, please.

• I'm gonna buy myself an apartment (in Moscow, second place) with a yurk face.
• Payment is appropriate, strictly free of charge.
• How much does this reduce possible choices?

I'm gonna buy myself an apartment (in Moscow, second place) with a yurk face.

Paying, properly, is strictly unattended. How much does it reduce possible choices? It doesn't significantly reduce. Only tax-deductible sellers fall off. No problem.

The payment will have to be made free of charge, or through a letter of credit, and we need to discuss it with the seller, and if it's a major purchase under the organization's charter, then we have to prepare the participants' decision to buy.

And at the bank, I'm gonna have to get the deal's passport in advance.

If the organization buys accommodation for a staff member

What better way to make sure that individuals and organizations do not have to pay large taxes?

If the organization has acquired an apartment in the secondary market or in a newly built house but has already been put into operation and the ownership of the apartment has already been registered, it is possible to conclude both a sales and a gift contract with the employee.

Sales contract

Under the sales contract, one party (seller) undertakes to transfer the item (good) to the property of the other party (buyer), while the buyer undertakes to accept the goods and pay a certain amount of money for them (article 454 of the Civil Code of the Russian Federation).

Under article 489 of the Russian Civil Code, a contract for the sale of goods on credit may provide for the payment of the goods in instalments.

The distribution of the goods means the conclusion of a commercial loan contract between the parties (art. 823, para. 1 of the Russian Civil Code), but the credit is not provided by money but by the goods by the dwelling; therefore, there is no material benefit to the natural person (art. 212 of the Criminal Code).

On the other hand, the property handed over to the employee remains in the organization ' s deposit up to its full payment (art. 489 (3) of the Russian Civil Code).

As for the employee ' s right to a deduction of property, it is retained, as the general rule is that the employee will be the owner of the dwelling from the moment of the State registration of the transfer of ownership of the right to property, regardless of the fact that the dwelling is not paid in full (art. 551 of the Russian Civil Code).

The PC of the Russian Federation contains no restrictions on the granting of a property tax deduction when, in accordance with the established procedure, the encumbrance of a taxpayer ' s property right over an apartment is registered.

Consequently, it will be able to use the property deduction in the amount actually spent on the purchase of the dwelling.

The total amount of the property tax deduction may not exceed 1,000,000 roubles, except for the amount of interest on mortgage loans received by the taxpayer in the banks of the Russian Federation and actually spent on new construction or the purchase of a dwelling or apartment in the territory of the Russian Federation (art. 220, para. 2, para.

An employee may only receive an asset deduction by submitting a written application to the tax inspection; the organization does not provide such a deduction to its employees.

In such a transaction, the organization will have to pay the VAT budget at the full cost of the dwelling.

Very often, the organization sells flats to its employees at prices below market prices, and the tax inspectorate, in the cases referred to in article 40 of the Code of Criminal Procedure, has the right to verify the correct application of the price of the transaction. Under article 20, paragraph 1, of the Code of Criminal Procedure, employers and employees are not recognized as interdependent persons.

However, under article 20, paragraph 2, of the Criminal Code, the court may recognize persons as interdependent in other cases if the relationship between them may affect the outcome of transactions in the sale of goods (work, services).

If the price of the transaction does not match the market price, the organization will have to calculate VAT and profit tax based on the real value of the dwelling; it will also have to include in the employee ' s income the material benefit he or she has earned by saving on the purchase of the dwelling.

Donation

The free transfer of an apartment to an employee is subject to a gift contract, which must be made in writing and registered with the real estate registration authorities, but neither the employee nor the employer benefit from this option in terms of taxation.

When a worker is given a dwelling free of charge, the organization has a tax facility based on VAT; the tax is calculated from the price of the dwelling specified in the contract, which must correspond to the market price of the same dwelling.

A flat received free of charge is an employee's income in kind (art. 210, para. 1) and should be included in the employee's total income and deducted from this amount the personal income tax (NDFL).

• The cost of an apartment donated to an employee is not chargeable by ESS.
• If the organization finances the construction of a residential home as a member of an investment project, the sale of the dwelling to an employee may be made by a contract of assignment, an agency contract, before the house is put into service.
• Contract of assignment
• Under the terms of the contract of assignment, the organization assigns to the citizen its right to demand the transfer of the built apartment to another participant in the investment activity in the construction of the dwelling, and subsequently the ownership of the transferred dwelling by the citizen is registered on the basis of the contract.

In the conclusion of a contract of assignment of claim between the parties to the contract, there is an obligation for a national to transfer a certain sum of money to the other party to the contract and that party, in turn, to assign to the national its right to transfer an apartment based on an investment contract; the contract of assignment of a claim is derived from an investment contract; and the national who entered into the contract of assignment of the right of claim is transferred only to the extent enjoyed by the former creditor, the investor organization.

By virtue of article 384 of the Russian Civil Code, unless otherwise provided by law or contract, the right of the original creditor is transferred to the new creditor to the extent and under the conditions that existed at the time of the transfer of the right; in particular, the new creditor is transferred to the enforcement rights as well as other rights related to the claim, including the right to unpaid interest.

1. In the present case, such a contract may provide for a time-limit for the payment of the right received.
2. A tax payer will only be entitled to claim a tax deduction for money spent on the construction of a dwelling (a dwelling) after obtaining a certificate of State registration of his ownership of the dwelling.
3. Property deduction will be provided when an individual makes a declaration to the tax authority of the place of residence.

If a contract of assignment is concluded between the parties, the tax consequences will be as follows: Under article 146, paragraph 1, paragraph 1, of the CNC, the transfer of property rights, which under the current law also include performance of contracts of assignment of right of claim, is recognized as subject to VAT.

At the time of the initial assignment, the tax base is defined as the value of the transfer right, calculated on the basis of the prices determined in accordance with article 40 of the NC of the Russian Federation, without taking into account VAT, i.e. the VAT is paid with the full amount of the transfer right (arts. 154 and 155 of the NC of the Russian Federation).

Agent treaty

If the organization plans to become an investor and has not yet invested in the construction of a dwelling, an agency contract may be concluded between the parties whereby the natural person (principle) directs the organization (agent) to undertake legal and other actions aimed at the acquisition by the natural person of the dwelling of ownership; the agent undertakes, on behalf of and at the expense of the principal, to enter into a contract for the investment of the building of the dwelling on terms determined by the natural person, to finance the construction, and the principal, in turn, undertakes to pay the agent remuneration and to reimburse the investment contribution paid previously by the agent.

A natural person becomes a co-investor, and once the dwelling has been put into service on the basis of a contract concluded on his behalf, a citizen is entitled to register in his or her name the ownership of the dwelling.

At the same time, the situation with the NPFL property deduction is rather controversial.

Under article 220, paragraph 2, paragraph 1, of the Constitution, a taxpayer may apply a deduction if he fulfils three conditions: first, he is obliged to pay for the housing from his funds and not at the expense of the employer or anyone else.

Secondly, it is the money that must be given to the real estate seller, since in article 220 of the NKK of the Russian Federation, the expenditure of the taxpayers must be justified by documents "reconfirming the payment of money".

And third, no deduction will be made if the court recognizes the individual and the real estate seller as interdependent persons.

In summary, let us express our own opinion: when a staff member buys an apartment, the option of entering into an agency contract during the construction phase of the dwelling is the least burdensome one for the organization; but if the house is already built, the best one for both parties is a contract for the sale of the dwelling by a breakdown.

We have introduced you to excerpts from issue N 15 of the "Rossian Gazette Library", "How to Privatization, Buy and Sell an apartment without Loss".

Those wishing to purchase the compendium should be listed in one copy of 70 rubles (including transfer fee and VAT) by reference to the following: 125993, Moscow, ZO "Bible of the WG", INN 772107444, CAT 77210001, p. 407028102000002764 at the ASC LESBANK, Moscow, c. 301018105000000000694, BIC 044579694, OCONC code 87100, OCO code 36557391.