Екатерина Уцына
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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.
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