«Формула-1» без НДС

«Формула-1» без НДС

Источник картинки: http://www.vladtime.ru

"Формула-1", НДС, льгота

«Формула-1» без НДС

Услуги по реализации иностранными лицами прав на проведение чемпионата мира FIA «Формула-1», освобождаются от налогообложения налогом на добавленную стоимость.

В соответствии с Федеральным законом от 30.11.2016 № 401-ФЗ «О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации и отдельные законодательные акты Российской Федерации» с 1 января 2017 года вступили в силу изменения, внесенные в статью 149 Налогового кодекса Российской Федерации.На основании подпункта «а» пункта 1 статьи 2 Федерального закона пункт 2 статьи 149 НК РФ дополнен подпунктом 32, согласно которому от налогообложения налогом на добавленную стоимость освобождается оказание услуг по реализации иностранными лицами прав на проведение чемпионата мира FIA «Формула-1», включающих в себя право на популяризацию мероприятия и право называть мероприятие российского этапа указанного чемпионата «Чемпионат мира FIA «Формула-1», а также рекламных услуг, реализуемых организацией, которая приобрела вышеуказанные права, на территории объекта «Трасса для проведения шоссейно-кольцевых автомобильных гонок серии «Формула-1» в Имеретинской низменности и объекты инфраструктуры, обеспечивающие ее функционирование» в городе Сочи.Положения подпункта 32 пункта 2 статьи 149 НК РФ применяются с 1 января 2017 года по 31 декабря 2020 года включительно.

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