Екатерина Уцына
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В налоговое законодательство внесены изменения в части расширения перечня доходов, освобождаемых от обложения НДФЛ (Федеральный закон от 21 мая 2020 г. № 150-ФЗ «О внесении изменения в статью 212 части второй Налогового кодекса Российской Федерации»). Поправки вступили в силу со дня официального опубликования закона, т. е. с 21 мая 2020 года, но его положения применяются в отношении доходов физических лиц, полученных ими начиная с налогового периода 2020 года.
Так, по новым правилам, освобождаются от НДФЛ доходы налогоплательщика в виде материальной выгоды, полученная от экономии на процентах за пользование заемными (кредитными) средствами в течение льготного периода, установленного российским законодательством. Это значит, что налог не придется уплачивать не только с материальной выгоды, полученной от предоставления льготных условий по потребительским кредитам (ст. 6.1-1 Федерального закона от 21 декабря 2013 г. № 353-ФЗ), как было установлено ранее, но и при предоставлении кредитных каникул (п. 8 ст. 6 Федерального закона от 3 апреля 2020 г. № 106-ФЗ).
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Напомним, что для того, чтобы получить кредитные каникулы, физлицам нужно подать соответствующую заявку с приложением справки по форме 2-НДФЛ и выписки со счета в ПФР. Сделать это можно через портал Госуслуг (информация Банка России от 21 мая 2020 г.). Оба прилагаемых документа можно сформировать в личном кабинете на портале. Для этого был подгружен специальный справочник с электронными адресами финансовых организаций. Планируется также, что в дальнейшем они смогут получать все необходимые для оформления кредитных каникул сведения о доходах гражданина из его цифрового профиля.
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