Разъяснен общий порядок применения имущественного вычета при продаже имущества, используемого в предпринимательстве

Евгений Шелест

Разъяснен общий порядок применения имущественного вычета при продаже имущества, используемого в предпринимательстве
EdZbarzhyvetsky / Depositphotos.com

Налогоплательщики вправе воспользоваться имущественным налоговым вычетом в отношении доходов, полученных от продажи уже в 2019 году квартир, жилых домов, комнат, включая приватизированные жилые помещения, дач, садовых домиков или доли (долей) в них, а также транспортных средств, расходы на покупку которых учитывались в связи с применением ЕСХН, УСН или в составе профессиональных налоговых вычетов. При этом вычет предоставляется в размере фактически произведенных и документально подтвержденных расходов, в том числе понесенных до 2019 года, связанных с приобретением такого имущества. Однако в сумму вычета не входят ранее учтенные налогоплательщиком расходы при применении вышеуказанных спецрежимов или в составе профессиональных налоговых вычетов (глава 26.1-26.2, ст. 221 Налогового кодекса). Соответствующие разъяснения содержатся в письме ФНС России от 17 января 2019 г. № БС-3-11/222@ «О рассмотрении обращения».

Данный порядок применяется, если имущество находилось в собственности менее минимального предельного срока владения. Отметим, что соответствующие изменения в Налоговый кодекс вступили в силу с 1 января 2019 года (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»).

Облагаются ли НДФЛ доходы от продажи физлицом иностранной валюты? 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!

Напомним, что доход от продажи имущества, используемого в предпринимательской деятельности, может быть полностью освобожден от НДФЛ.

Источник: garant.ru

89 комментария

hey there and thank you for your info – I’ve certainly picked up something new from right here. I did however expertise several technical points using this web site, as I experienced to reload the website lots of times previous to I could get it to load properly. I had been wondering if your hosting is OK? Not that I’m complaining, but sluggish loading instances times will very frequently affect your placement in google and can damage your high-quality score if ads and marketing with Adwords. Well I’m adding this RSS to my email and can look out for a lot more of your respective exciting content. Make sure you update this again soon..

Thank you for sharing excellent informations. Your web site is so cool. I am impressed by the details that you¦ve on this website. It reveals how nicely you perceive this subject. Bookmarked this website page, will come back for extra articles. You, my pal, ROCK! I found just the info I already searched all over the place and just could not come across. What an ideal web site.

Hey there, I think your blog might be having browser compatibility issues. When I look at your blog in Chrome, it looks fine but when opening in Internet Explorer, it has some overlapping. I just wanted to give you a quick heads up! Other then that, superb blog!

I enjoy you because of your own work on this web page. My mother delights in conducting internet research and it’s easy to understand why. Most people notice all regarding the powerful manner you convey efficient tips and tricks on this web blog and inspire response from the others about this area while our princess is always discovering a great deal. Take pleasure in the remaining portion of the year. You’re the one carrying out a really great job.

Pretty nice post. I just stumbled upon your weblog and wished to say that I’ve truly enjoyed browsing your blog posts. In any case I will be subscribing to your rss feed and I hope you write again soon!

Almost all of what you point out is supprisingly appropriate and it makes me wonder why I had not looked at this with this light before. Your article really did turn the light on for me personally as far as this issue goes. Nonetheless there is actually one particular position I am not necessarily too comfortable with so whilst I make an effort to reconcile that with the actual central idea of the issue, let me see what all the rest of your readers have to point out.Well done.

I do not even understand how I finished up here, but I thought this post was great. I don’t understand who you’re however certainly you are going to a well-known blogger in case you are not already 😉 Cheers!

Heya i am for the primary time here. I found this board and I to find It truly helpful & it helped me out a lot. I am hoping to give one thing again and help others such as you helped me.

certainly like your web-site but you need to take a look at the spelling on several of your posts. Several of them are rife with spelling problems and I to find it very troublesome to inform the reality nevertheless I?¦ll surely come again again.

I enjoy you because of all of your labor on this web site. My aunt delights in going through research and it’s simple to grasp why. Many of us learn all concerning the compelling mode you produce very helpful tips and tricks through the web blog and invigorate contribution from others on the point then my girl is certainly understanding a lot of things. Take advantage of the rest of the new year. Your doing a first class job.

I am glad for commenting to let you know of the fantastic encounter our daughter developed viewing yuor web blog. She figured out a lot of pieces, with the inclusion of what it’s like to have a marvelous giving nature to let other individuals easily know certain impossible subject areas. You undoubtedly surpassed our expectations. Many thanks for presenting such great, healthy, educational and also unique tips about this topic to Sandra.

Great ?V I should certainly pronounce, impressed with your web site. I had no trouble navigating through all tabs as well as related information ended up being truly simple to do to access. I recently found what I hoped for before you know it in the least. Quite unusual. Is likely to appreciate it for those who add forums or something, website theme . a tones way for your client to communicate. Nice task..

Hello There. I found your weblog using msn. That is a really neatly written article. I will be sure to bookmark it and return to learn extra of your useful information. Thank you for the post. I’ll certainly return.

of course like your website but you have to check the spelling on quite a few of your posts. Several of them are rife with spelling issues and I to find it very bothersome to tell the truth on the other hand I will certainly come again again.

Hi there this is somewhat of off topic but I was wondering if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding knowledge so I wanted to get guidance from someone with experience. Any help would be greatly appreciated!

Hey There. I found your blog using msn. This is an extremely well written article. I will make sure to bookmark it and return to read more of your useful information. Thanks for the post. I’ll definitely comeback.

Good – I should definitely pronounce, impressed with your web site. I had no trouble navigating through all the tabs as well as related information ended up being truly simple to do to access. I recently found what I hoped for before you know it at all. Reasonably unusual. Is likely to appreciate it for those who add forums or something, website theme . a tones way for your customer to communicate. Nice task.

I’m truly enjoying the design and layout of your website. It’s a very easy on the eyes which makes it much more pleasant for me to come here and visit more often. Did you hire out a designer to create your theme? Excellent work!

You can definitely see your expertise within the work you write. The sector hopes for even more passionate writers such as you who are not afraid to say how they believe. All the time follow your heart. «The most profound joy has more of gravity than of gaiety in it.» by Michel de Montaigne.

Thanks for sharing superb informations. Your website is very cool. I am impressed by the details that you?¦ve on this website. It reveals how nicely you understand this subject. Bookmarked this web page, will come back for more articles. You, my friend, ROCK! I found just the info I already searched all over the place and just could not come across. What a great site.

Hi just wanted to give you a quick heads up and let you know a few of the pictures aren’t loading correctly. I’m not sure why but I think its a linking issue. I’ve tried it in two different internet browsers and both show the same results.

This is really interesting, You are a very skilled blogger. I have joined your feed and look forward to seeking more of your great post. Also, I’ve shared your website in my social networks!

After study a few of the blog posts on your website now, and I truly like your way of blogging. I bookmarked it to my bookmark website list and will be checking back soon. Pls check out my web site as well and let me know what you think.

Great – I should definitely pronounce, impressed with your website. I had no trouble navigating through all tabs and related information ended up being truly simple to do to access. I recently found what I hoped for before you know it at all. Quite unusual. Is likely to appreciate it for those who add forums or anything, website theme . a tones way for your client to communicate. Nice task.

A person essentially help to make severely articles I might state. This is the very first time I frequented your web page and up to now? I amazed with the research you made to make this actual put up incredible. Great activity!

I’ll right away grasp your rss feed as I can not in finding your email subscription link or e-newsletter service. Do you’ve any? Kindly let me understand so that I may just subscribe. Thanks.

Good day very nice website!! Guy .. Beautiful .. Wonderful .. I will bookmark your site and take the feeds additionally…I am happy to seek out a lot of useful information right here in the post, we’d like develop extra strategies in this regard, thanks for sharing. . . . . .

I’m really enjoying the design and layout of your website. It’s a very easy on the eyes which makes it much more enjoyable for me to come here and visit more often. Did you hire out a designer to create your theme? Superb work!

Добавить комментарий

*

один × пять =