Евгений Шелест
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Соответствующая информация опубликована сегодня на официальном сайте ФНС России. Льготная ставка по земельному налогу, не превышающая 0,3% кадастровой стоимости участка, может применяться в отношении земельных участков, приобретенных (предоставленных) для личного подсобного хозяйства, дачного хозяйства, садоводства, огородничества, животноводства (абз. 4 подп. 1 п. 1 ст. 394 Налогового кодекса). Она распространяется на физлиц и некоммерческие организации, если вышеуказанные участки не используются в предпринимательской деятельности.
Добавим, что с 1 января 2019 года к садовым участкам приравнены земли, которые имеют вид разрешенного использования: «дачный земельный участок», «для ведения дачного хозяйства» и «для дачного строительства» (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»).
Нужно ли подавать декларацию по земельному налогу, если в ЕГРН нет сведений о кадастровой стоимости земли? Узнайте из материала «Декларация по земельному налогу» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Налоговое ведомство указало, что согласно сложившейся судебной практике указанные земельные участки должны использоваться непосредственно по целевому назначению (Определения Верховного Суда Российской Федерации от 20 апреля 2017 г. № 305-КГ17-3265, от 20 июня 2018 г. № 301-КГ18-7425). Если же вышеупомянутые участки используются коммерческой организацией или физлицом в предпринимательстве, то применяемая ставка по земельному налогу не должна превышать 1,5% как для «прочих земельных участков» (подп. 2 п. 1 ст. 394 НК РФ).
ФНС России отметила, что ставка по земельному налогу зависит от категории земель, вида разрешенного использования, а также от использования в предпринимательской деятельности.
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