Екатерина Уцына
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Налоговым законодательством установлено, что декларацию по форме 3-НДФЛ подают те граждане, которые являются плательщиками НДФЛ, на которых возложена такая обязанность (п. 1 ст. 229 Налогового кодекса). Но поскольку лица, применяющие специальный налоговый режим — налог на профессиональный доход освобождаются от налогообложения НДФЛ в отношении доходов, являющихся объектом налогообложения НПД, то и отражать такие доходы в декларациине нужно (письмо Департамента налоговой и таможенной политики Минфина России от 7 апреля 2020 г. № 03-04-07/27483, письмо ФНС России от 10 апреля 2020 г. № БС-4-11/6105@). Как поясняет ФНС России, декларацию по форме 3-НДФЛ представляют те граждане, кто, например, продал недвижимость, которая была в собственности меньше минимального срока владения (три года или пять лет), получил дорогие подарки не от близких родственников, выиграл небольшую сумму в лотерею или получил доход от зарубежных источников.
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Если же гражданин (не зарегистрированный в качестве ИП) ведет деятельность не привлекая наемных работников по трудовым договорам, или получает доход от использования имущества (например, от сдачи в аренду квартиры), то он может применять спецрежим НПД. В этом случпае платить НДФЛ с полученных доходов не нужно. Так, например, гражданин в течение 2019 года сдавал свою квартиру в аренду и уплачивал с дохода НПД. В конце года он продал эту квартиру, владея ею менее минимального срока. Отчитываясь в 2020 году о доходах, полученных в течение 2019 года, в форме 3-НДФЛ налогоплательщик должен будет отразить только доход, полученный от продажи квартиры. При этом доход от сдачи ее в аренду не подлежит отражению в декларации 3-НДФЛ.
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