ФНС России привела примеры выплат, которые могут освобождаться от НДФЛ в субъектах Федерации

Евгений Шелест

ФНС России привела примеры выплат, которые могут освобождаться от НДФЛ в субъектах Федерации
Syda_Productions / Depositphotos.com

Примеры таких выплат и компенсаций, выплачиваемых физлицам по законодательству субъекта Федерации, перечислены в письме ФНС России от 15 февраля 2019 г. № СА-17-11/26 «О представлении информации». Например, к числу указанных выплат относится:

региональное ежемесячное пособие на ребенка; ежемесячная денежная выплата одному из родителей, являющемуся гражданином Российской Федерации, на третьего ребенка или последующих детей; пособие неработающим пенсионерам и инвалидам; ежемесячная денежная выплата ветеранам труда, труженикам тыла.

Государственные пособия, а также иные выплаты и компенсации, получаемые физлицами по законодательству РФ, освобождаются от НДФЛ на основании п. 1 ст. 217 Налогового кодекса. ФНС России напомнила, что положения данной нормы освобождают от налогообложения не любые пособия и выплаты. К числу облагаемых НДФЛ выплат относятся, в частности, пособия по временной нетрудоспособности, включая пособие по уходу за больным ребенком. Добавим, что в некоторых ситуациях положения п. 1 ст. 217 НК РФ не позволяют однозначно определить, какие денежные компенсации могут освобождаться от НДФЛ.

Облагаются ли НДФЛ компенсационные выплаты в виде надбавки за вахтовый метод работы? Узнайте из материала «НДФЛ с выплат, производимых работникам за вахтовый метод работы» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Налоговое ведомство отметило, что вопрос об освобождении от НДФЛ должен рассматриваться в каждом отдельном случае исходя из существа и характера конкретной выплаты и компенсации. А именно, этим налогом могут не облагаться суммы дополнительной материальной поддержки семей с детьми, установленные законодательными актами субъектов Федерации.

Источник: garant.ru

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