Разъяснено, как применяется налоговый вычет к двум земельным участкам физлица при неполном периоде владения

Евгений Шелест

Разъяснено, как применяется налоговый вычет к двум земельным участкам физлица при неполном периоде владения
mihtiander / Depositphotos.com

При нахождении в собственности налогоплательщика нескольких земельных участков, налоговый вычет по земельному налогу будет предоставляться на каждый из них, если права владения в налоговом периоде не пересекаются. Такое мнение Минфин России выразил в письме Департамента налоговой и таможенной политики от 6 ноября 2018 г. № 03-05-04-02/79816 «О порядке применения налогового вычета по земельному налогу». Из документа следует, что при этом расчет суммы налога (суммы авансового платежа по налогу) производится в отношении каждого участка.

По общему правилу он определяется как отношение числа полных месяцев нахождения участка в собственности, или постоянном (бессрочном) пользовании, или пожизненном наследуемом владении налогоплательщика к числу календарных месяцев в налоговом периоде. При этом если физлицо начало владеть участком до 15 числа, а прекращение владения произошло после 15 числа, то месяц считается полным. И, соответственно, если физлицо начало владеть участком после 15 числа, а прекратило владеть до 15 числа, то месяц владения считается неполным и не учитывается при расчете налога (п. 7 ст. 396 Налогового кодекса). Добавим, что вычет уменьшает налоговую базу по земельному налогу на величину кадастровой стоимости 600 кв. м (п. 5 ст. 391 НК РФ).

Что делать, если налоговое уведомление об уплате имущественных налогов не получено в срок? Узнайте из материала «Порядок и сроки уплаты земельного налога физическими лицами» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Напомним, что ФНС России уже завершила кампанию по рассылке налогоплательщикам налоговых уведомлений. Заплатить налоги необходимо не позднее 3 декабря. Теперь это можно сделать с помощью карты любого банка через личный кабинет налогоплательщика.

Источник: garant.ru

63 комментария

We’re a bunch of volunteers and starting a brand new scheme in our community. Your web site offered us with useful information to paintings on. You have done a formidable task and our entire group will be thankful to you.

What i do not understood is in reality how you’re now not really a lot more smartly-appreciated than you might be now. You are so intelligent. You realize thus considerably in the case of this matter, produced me in my view believe it from so many varied angles. Its like men and women aren’t interested unless it?¦s something to do with Lady gaga! Your own stuffs nice. Always maintain it up!

Hey just wanted to give you a quick heads up. The words in your post seem to be running off the screen in Chrome. I’m not sure if this is a formatting issue or something to do with internet browser compatibility but I figured I’d post to let you know. The style and design look great though! Hope you get the problem solved soon. Kudos

Good day very cool website!! Guy .. Beautiful .. Superb .. I’ll bookmark your blog and take the feeds alsoKI’m glad to find a lot of helpful information right here within the post, we’d like work out more strategies in this regard, thank you for sharing. . . . . .

There are actually a whole lot of details like that to take into consideration. That may be a great point to convey up. I offer the ideas above as common inspiration however clearly there are questions like the one you bring up the place the most important factor shall be working in trustworthy good faith. I don?t know if best practices have emerged around things like that, however I am sure that your job is clearly identified as a good game. Both girls and boys really feel the affect of just a moment’s pleasure, for the rest of their lives.

Hi there! This post couldn’t be written any better! Reading through this post reminds me of my previous room mate! He always kept talking about this. I will forward this article to him. Pretty sure he will have a good read. Thank you for sharing!

Good – I should certainly pronounce, impressed with your site. I had no trouble navigating through all tabs as well as related information ended up being truly easy to do to access. I recently found what I hoped for before you know it at all. Quite unusual. Is likely to appreciate it for those who add forums or something, site theme . a tones way for your customer to communicate. Excellent task..

Great ?V I should certainly pronounce, impressed with your website. I had no trouble navigating through all the tabs as well as related information ended up being truly easy to do to access. I recently found what I hoped for before you know it in the least. Reasonably unusual. Is likely to appreciate it for those who add forums or something, website theme . a tones way for your customer to communicate. Excellent task..

I have been exploring for a bit for any high quality articles or blog posts on this kind of area . Exploring in Yahoo I at last stumbled upon this site. Reading this info So i am satisfied to show that I have an incredibly just right uncanny feeling I found out exactly what I needed. I such a lot surely will make sure to don’t fail to remember this web site and provides it a look regularly.

Pretty nice post. I just stumbled upon your weblog and wanted to say that I have truly enjoyed surfing around your blog posts. After all I will be subscribing to your rss feed and I hope you write again soon!

Great work! That is the type of info that are meant to be shared around the web. Shame on the search engines for not positioning this publish upper! Come on over and seek advice from my site . Thanks =)

Hello there! Do you know if they make any plugins to help with SEO?
I’m trying to get my blog to rank for some targeted keywords but I’m not seeing very good gains.
If you know of any please share. Cheers!

With havin so much written content do you
ever run into any issues of plagorism or copyright violation? My website
has a lot of exclusive content I’ve either written myself or
outsourced but it looks like a lot of it is popping it up all over
the web without my authorization. Do you know any methods to help protect against content from being stolen? I’d definitely appreciate it.

Hi there, just became alert to your blog through Google, and found
that it is truly informative. I am gonna watch out for brussels.
I’ll be grateful if you continue this in future. Numerous people will be
benefited from your writing. Cheers!

What¦s Happening i am new to this, I stumbled upon this I have found It positively useful and it has helped me out loads. I’m hoping to give a contribution & assist other users like its helped me. Great job.

Hello! I know this is kinda off topic but I was wondering which blog platform are you using for this website? I’m getting tired of WordPress because I’ve had issues with hackers and I’m looking at alternatives for another platform. I would be awesome if you could point me in the direction of a good platform.

I believe this is one of the most important info for me. And i’m satisfied studying your article. However should observation on few normal things, The site style is wonderful, the articles is in point of fact great : D. Just right process, cheers

I blog frequently and I truly thank you for your content. This great article has truly peaked my interest. I will book mark your blog and keep checking for new information about once per week. I subscribed to your RSS feed too.

Уведомление: ทีเด็ดฟุตบอล

This is the right site for anybody who really wants to find out about this topic. You understand a whole lot its almost hard to argue with you (not that I really would want to…HaHa). You definitely put a new spin on a subject which has been discussed for decades. Excellent stuff, just excellent!

Добавить комментарий

*

один × 5 =