Установлены новые правовые позиции по налогообложению недвижимости

Екатерина Уцына

Установлены новые правовые позиции по налогообложению недвижимости
limbi007 / Depositphotos.com

ФНС России опубликовала на своем официальном сайте информацию о принятии судебных актов Конституционным Судом Российской Федерации, сформулировавших новые правовые позиции по налогообложению недвижимого имущества

Так, в частности, в одном из решений указано, что нормы налогового законодательства, устанавливающие особенности применения кадастровой стоимости как налоговой базы по налогу на имущество организаций (ст. 378.2 Налогового кодекса), не предусматривают ее увеличение на сумму НДС. Определение в качестве кадастровой рыночной стоимости объекта недвижимого имущества для дальнейшей его эксплуатации без реализации этого имущества не создает объект обложения НДС (Определение КС РФ от 29 октября 2020 г. № 2381-О).

Также признана не противоречащей Конституции РФ норма, устанавливающая порядок налогообложения жилых помещений, гаражей, машино-мест, объектов незавершенного строительства, а также жилых строений, садовых домов, хозяйственных строений или сооружений, расположенных на земельных участках, предоставленных для ведения ЛПХ, огородничества, садоводства или ИЖС исходя из их кадастровой стоимости (подп. 1 п. 4 ст. 378.2 НК РФ). КС РФ разъяснил, что данная норма не предполагает определение налоговой базы исходя из кадастровой стоимости здания исключительно в связи с тем, что один из видов разрешенного использования земельного участка, на котором оно расположено, предусматривает размещение торговых объектов, объектов общественного питания и (или) бытового обслуживания (постановление КС РФ от 12 ноября 2020 г. № 46-П). Т. е. включение объекта налогообложения в ежегодно формируемый субъектом РФ перечень соответствующих объектов имущества должно основываться на его характеристиках, а не только на правовом режиме занимаемого им земельного участка.

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Также была рассмотрена и жалоба в отношении порядка налогообложения зданий и применения льгот, если по результатам определения вида их фактического использования установлено, что менее 20% их общей площади применяется для размещения офисов, сопутствующей инфраструктуры, торговых объектов, объектов общественного питания или объектов бытового обслуживания Суд указал, что налоговые льготы не относятся к обязательным элементам налогообложения. Сама льгота адресована определенной категории получателей, и ее установление относится к прерогативе законодателя. Именно он вправе сужать или расширять круг лиц, на которых распространяются налоговые льготы.

Источник: garant.ru

316 комментария

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Статья содержит анализ преимуществ и недостатков разных решений проблемы, помогая читателю принять информированное решение.

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Автор приводит примеры из различных источников, что позволяет получить более полное представление о теме. Статья является нейтральным и информативным ресурсом для тех, кто интересуется данной проблематикой.

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Я просто не могу пройти мимо этой статьи без оставления положительного комментария. Она является настоящим примером качественной журналистики и глубокого исследования. Очень впечатляюще!

I was curious if you ever thought of changing the page layout of your blog? Its very well written; I love what youve got to say. But maybe you could a little more in the way of content so people could connect with it better. Youve got an awful lot of text for only having one or 2 images. Maybe you could space it out better?

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