Елена Самтынова
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ФНС России проинформировала о возможности получить имущественный налоговый вычет в связи с расходами на покупку садового земельного участка, где был построен жилой дом, после государственной регистрации права собственности на дом. Со ссылкой на письмо Минфина России от 7 сентября 2020 г. № 03-04-07/78389 налоговая служба пояснила1, что сделать это можно, начиная с 1 января 2019 года.
Так, участки с видами разрешенного использования «садовый земельный участок», «для садоводства», «для ведения садоводства», «дачный земельный участок», «для ведения дачного хозяйства» и «для дачного строительства» с 1 января 2019 года считаются равнозначными. На таких участках можно строить садовые и жилые дома, хозпостройки и гаражи. Исключением являются земельные участки с видом разрешенного использования «садоводство», так как они предназначены для вида сельскохоз яйственного производства, связанного с выращиванием многолетних плодовых и ягодных культур, винограда и иных многолетних культур (ч. 7 ст. 54 Федерального закона от 29 июля 2017 г. № 217-ФЗ «О ведении гражданами садоводства и огородничества для собственных нужд и о внесении изменений в отдельные законодательные акты Российской Федерации»).
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Указывается, что физлица могут получить имущественный налоговый вычет в связи с расходами на покупку земельных участков, где расположены приобретаемые жилые дома, или которые предназначены для индивидуального жилищного строительства. Таким образом, расходы на покупку садового (дачного) участка можно учесть при заявлении имущественного налогового вычета после государственной регистрации права собственности на дом.
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1 С информацией ФНС России можно ознакомиться на сайте Службы (https://www.nalog.ru/rn77/news/activities_fts/10023665/).
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Это позволяет читателям анализировать представленные факты самостоятельно и сформировать свое собственное мнение.
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Я оцениваю тщательность и точность исследования, представленного в этой статье. Автор провел глубокий анализ и представил аргументированные выводы. Очень важная и полезная работа!
Я оцениваю тщательность и качество исследования, представленного в этой статье. Автор предоставил надежные источники и учел различные аспекты темы. Это действительно ценный ресурс для всех интересующихся.
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Эта статья — источник ценной информации! Я оцениваю глубину исследования и разнообразие рассматриваемых аспектов. Она действительно расширила мои знания и помогла мне лучше понять тему. Большое спасибо автору за такую качественную работу!
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Это помогает читателям получить полную картину и сделать собственные выводы.
Автор статьи предоставляет информацию, подкрепленную надежными источниками, что делает ее достоверной и нейтральной.
Статья представляет несколько точек зрения на данную тему и анализирует их достоинства и недостатки. Это помогает читателю рассмотреть проблему с разных сторон и принять информированное решение.
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Автор статьи представляет разнообразные точки зрения и аргументы, оставляя решение оценки информации читателям.
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Статья содержит достаточно информации для того, чтобы читатель мог получить общее представление о теме.
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Я оцениваю тщательность и точность, с которыми автор подошел к составлению этой статьи. Он привел надежные источники и представил информацию без преувеличений. Благодаря этому, я могу доверять ей как надежному источнику знаний.
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Статья содержит разнообразные факты и аргументы, представленные в объективной манере.
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Автор представляет сложные понятия в понятной и доступной форме, что erleichtert das Verständnis.
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Я оцениваю умение автора объединить разные точки зрения и синтезировать их в понятную картину.
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