Екатерина Уцына
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По общему правилу налогом на имущество организаций облагается недвижимость налогоплательщика, учитываемая на балансе в качестве объекта основных средств, а также то, которое находится на территории России и принадлежит на праве собственности или праве хозяйственного ведения, получено по концессионному соглашению (п. 1 ст. 374 Налогового кодекса). С 1 января 2019 года движимое имущество исключено из объектов налогообложения по налогу на имущество организаций (Федеральный закон от 3 августа 2018 г. № 302-ФЗ).
Налоговое законодательство не содержит норм, определяющее вид имущества (недвижимое или движимое), поэтому, как поясняет ФНС России, налоговые органы применяются нормы иных отраслей законодательства, включая гражданское (письмо ФНС России от 15 марта 2021 г. № БС-4-21/3300@). Так, согласно Гражданскому кодексу, движимым имуществом признаются вещи, не относящиеся к недвижимости. В свою очередь, к недвижимым вещам относятся земельные участки, участки недр и все, что прочно связано с землей, то есть объекты, перемещение которых без несоразмерного ущерба их назначению невозможно, в том числе здания, сооружения, объекты незавершенного строительства. К недвижимым вещам относятся также подлежащие госрегистрации воздушные и морские суда, суда внутреннего плавания. Федеральным законом к недвижимым вещам может быть отнесено и иное имущество (п. 1 ст. 130 ГК РФ).
НАША СПРАВКА
Оборудование, которое неразрывно связано физически или технологически с капитальным сооружением, зданием или земельным участком, с момента присоединения к соответствующей недвижимости становится ее составной частью, при этом это оборудование не может рассматриваться в качестве самостоятельного объекта недвижимости (письмо Росреестра от 20 октября 2020 г. № 11-9273-АБ/20).
Также и Верховный Суд Российской Федерации указал, что вещь является недвижимой либо в силу своих природных свойств, либо в силу прямого указания федерального закона, что такой объект подчинен режиму недвижимых вещей (определение ВС РФ от 7 апреля 2016 г. по делу № 310-ЭС15-16638). При этом, по общему правилу, государственная регистрация права на вещь не является обязательным условием для признания ее объектом недвижимости.
Поэтому, как поясняет налоговая служба, для выявления оснований отнесения объекта имущества к недвижимости или движимому имуществу исследуются сведения ЕГРН, а при отсутствии этих сведений – документированные основания, подтверждающие наличие прочной связи объекта с землей (например, сооружение объекта на капитальном фундаменте, функциональное или технологическое соединение этого объекта с другими объектами подземными коммуникациями (кабельными электролиниями, проложенными в подземных траншеях и прочее)). Или же невозможность перемещения объекта без несоразмерного ущерба его назначению (в том числе способность объекта выступать в гражданском обороте в качестве отдельного объекта гражданских прав (в отличие от объектов, выполняющих исключительно обслуживающую (вспомогательную) функцию по отношению к объектам недвижимости), наличие у объекта самостоятельных полезных свойств, которые могут быть использованы в экономической деятельности независимо от земельного участка, на котором он находится, и других находящихся на общем земельном участке объектов недвижимости).
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