Екатерина Чернявская
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С 9 апреля начальный размер арендной платы за указанные земельные участки для строительства и эксплуатации зданий, сооружений в столице определяется путем деления суммы установленных ставок на срок договора аренды, а не на основании отчета независимого оценщика. При этом размер арендной платы в этой ситуации теперь определяется по результатам проведения аукциона и на основании протокола о его результатах (постановление Правительства Москвы от 9 апреля 2019 г. № 335-ПП «О внесении изменений в постановление Правительства Москвы от 25 апреля 2006 г. № 273-ПП»).
Кроме того, арендаторы получили право обратиться с просьбой о предоставлении рассрочки по оплате арендной платы за первый и второй годы срока аренды земельного участка сроком до 9 лет. Однако уточняется, что такая рассрочка не может быть завершиться после даты окончания срока действия договора. Также в соответствии с постановлением начальный размер ежегодной арендной платы за предоставляемые по итогам торгов земельные участки, на которых предусматривается строительство объектов промышленно-производственного назначения, будет равен 1,5% кадастровой стоимости земельного участка, если размер годовой арендной платы является критерием определения победителя торгов.
C примерной формой договора аренды имущества на неопределенный срок, подготовленной экспертами компании «Гарант», можно ознакомиться в интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Отметим, что как ранее пояснил Минфин России, дата акта по арендной плате с товарооборота не влияет на ставку НДС. А Верховный Суд Российской Федерации пришел к выводу, что налоговики могут доначислить налог на прибыль, если юрлицо не использует объект для целей согласно договору аренды.
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