ФНС России рассказала о вычетах и освобождении по НДФЛ при продаже ИП имущества в 2019 году

Евгений Шелест

ФНС России рассказала о вычетах и освобождении по НДФЛ при продаже ИП имущества в 2019 году
AlexPilipenko / Depositphotos.com

Соответствующая информация опубликована сегодня на официальном сайте журнала «Налоговая политика и практика», учредителем которого является ФНС России. Налоговое ведомство указало, что в случаях, когда срок владения имуществом составил менее минимального, доход ИП от его продажи, полученный уже в 2019 году, можно будет уменьшить на сумму фактических расходов, подтвержденных документами. В том числе если имущество приобретено до 2019 года. Но за вычетом расходов, которые налогоплательщик ранее учитывал в связи применением спецрежима или в составе профессиональных налоговых вычетов (п. 11 ст. 2 Федерального закона от 27 ноября 2018 г. № 424-ФЗ «О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации и отдельные законодательные акты Российской Федерации о налогах и сборах»).

Напомним, что с 1 января 2019 года доход ИП от продажи жилых домов, квартир, комнат, включая приватизированные жилые помещения, дач, садовых домиков или доли (долей) в них, транспортных средств может быть освобожден от НДФЛ, если соблюдены минимальные сроки владения имуществом – три или пять лет.

Облагаются ли НДФЛ доходы от реализации макулатуры, образующейся у физлиц в быту и принадлежащей им на праве собственности? Узнайте из материала «НДФЛ при продаже физлицами собственного имущества» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Однако до 1 января такие доходы облагаются НДФЛ во всех случаях. Например, если ИП на ЕНВД приобрел транспортное средство для предпринимательской деятельности по перевозке грузов, то доход от продажи автомобиля будет облагаться НДФЛ независимо от срока владения.

Источник: garant.ru

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