How is non-residential premises rented out? What laws govern this process and what conditions must be met for a lease transaction to be completed? commercial real estate Was it legal and legitimate for both parties? Read about this in our article.

Procedure for renting objects non-residential stock is a form of property agreement, according to which the lessor (owner of the premises) transfers the property to the lessee (tenant) for temporary use on rental terms. Most often, such rental transactions are made between legal entities or individual entrepreneurs. The procedure for leasing non-residential premises is regulated by the Civil Code of the Russian Federation and the Federal Law of the Russian Federation “On State Registration of Real Estate”. In accordance with the Civil Code of the Russian Federation, which is concluded for a period of less than 12 months, is not subject to state registration, while an agreement executed for more than a year must be registered with the competent authorities. Various structures, buildings as a whole or individual premises included in the non-residential stock are subject to rent. Certain elements of the premises are not subject to rent (for example, the basement, roof, flight of stairs, etc.). The non-residential premises are transferred to the tenant along with documents and keys, otherwise the contract is terminated on the basis of the lack of conditions for operating the premises.

Renting non-residential properties: paying taxes

Renting out any residential or non-residential premises is directly related to the issues of paying taxes on the profits received. Many responsible owners of premises, in particular individuals, are interested in answers to questions - how much tax should be paid, whether it is necessary to register as an individual entrepreneur, and many others. Let's try to understand all the intricacies of leasing non-residential properties. So, do you need to pay tax when renting out non-residential premises?

Every landlord, whether an individual or a legal entity, is required to pay tax on the profit received from renting premises!

In accordance with clause 4, part 1, art. 208 of the Tax Code of the Russian Federation, rent for the use of premises is income from which the owner of the premises (individual) must pay, the amount of which is 13% of the total amount received for the period of validity of the contract. It is worth noting that concealing the fact of renting premises often results in the collection of the entire tax amount for owners, and, in addition, fines in the amount of 20% of the unpaid amount and penalties. It is not difficult for the tax service to find out that residential or non-residential premises owned are being rented out: the sources can be regular bank transfers to a card in a certain amount (usually more than 100 thousand rubles monthly), direct information to the tax authorities from the tenant, and other reasons that serve as excellent leverage on the landlord.

Do I need to register as an individual entrepreneur to rent out premises?

In accordance with Russian legislation, carrying out business activities without official registration with the relevant government bodies entails administrative (Article 14.1 of the Code of Administrative Offenses) and criminal liability (Article 171 of the Criminal Code of the Russian Federation), if the income received is more or less than 2,250 million rubles per year. year accordingly. It is quite difficult to obtain an unambiguous answer to the question of whether renting out premises is a business activity, therefore the courts, when considering such cases and making a decision, take into account many factors and the specific circumstances of the case. For example, if residential premises are rented out, and the reason for this is that there is no need to use it for one’s own residence, this type of income will not be considered entrepreneurial activity, but the owner of the premises will still have to pay 3-NDFL tax. At the same time, several signs can be identified that indicate that renting out premises will be considered as a type of entrepreneurial activity with income generation:

1. Renting out a non-residential property. In this case, the fact that non-residential premises cannot be used to satisfy the household or family needs of citizens is taken into account, which means that this object is rented out for the purpose of making a profit.
2. If the premises are leased to a legal entity. Accordingly, the organization that rented the non-residential premises will note in the expense item the amount spent on rent.
3. If the premises are purchased specifically for further rental.
4. If the lease agreement is concluded for a very long term or the fact of repeated renewal of the lease agreement has been established. This aspect is considered by the court as a sign of systematic profit-making by the owner of the premises.

If these signs are present, according to the law, the owner must undergo official registration with government agencies as an individual entrepreneur. In this case, a simplified form of the taxation system is chosen for paying taxes, the amount of which is 6% of the amount of profit (remember that the income tax for an individual is 13%). It is also worth considering that the owner of the premises, both as an individual entrepreneur and an individual, will need to submit the appropriate tax reports within the deadlines and in the form established by the Tax Code of the Russian Federation.

Sublease of non-residential premises

Renting residential or non-residential premises implies the possibility of subletting it directly by the tenant. Re-letting of real estate is allowed only with the written permission of the direct owner of the premises and the presence of a special condition in the lease agreement. The parties to the sublease agreement can be both individuals and legal entities. A copy of the agreement must be handed over to the subtenant as a confirmed fact of the owner’s consent to perform this action. The sublease transaction of non-residential premises has some features that the tenant must take into account when concluding an agreement with the subtenant.

1. The term of the sublease agreement cannot be longer than the term of the original/main lease agreement. If the tenant's agreement with the owner has terminated, the subtenant has the right to conclude a lease agreement with the owner of this premises on the same terms until the end of the sublease agreement.
2. Any lease/sublease agreement concluded for a period of more than 12 months must be registered with the authorized government agencies.
3. The rights and responsibilities of the tenant include: provision of premises to the subtenant within the agreed period and on certain conditions, and to exercise control over the use of the premises for the appropriate purpose.
4. The rights and obligations of the subtenant include: timely payment of rent, performance of repair work (by agreement), maintenance of the premises in order and use exclusively for its intended purpose.
5. The fact of transfer of premises by the tenant to the subtenant is recorded in the transfer deed.
6. Any violation of contractual obligations gives each party the right to terminate the sublease agreement before the end of its validity period in court.

Renting municipal non-residential property

Rent of non-residential premises, which are the property of the municipality, is one of the most common forms of civil law relations. At the same time, the transfer of municipal property under the terms of a lease agreement can significantly replenish the local budget and, accordingly, is of great importance for the economic development of the regional territory. The most common are transactions to conclude a lease agreement for municipal real estate, in particular, land plots, buildings, and individual premises. Less common are cases of leasing existing municipal enterprises. For tenants of municipal non-residential premises, the moderate cost of rent, its stability, and the transparency of bidding on the basis of which the rental of municipal properties takes place are very important. Accordingly, these factors influence the fact that municipal real estate is more willingly rented by entrepreneurs than private property. It is true that it is worth noting that sometimes the unsatisfactory condition of municipal premises is a serious problem for the landlord, because, in addition to natural routine repairs, tenants have to invest in more significant work to restore the roof, facades, engineering and communication systems, and this, accordingly, already capital investments. In order to somehow interest tenants, municipalities offer various incentive systems: for example, increasing the duration of the lease agreement taking into account the work performed, reimbursement of costs incurred upon termination of the lease agreement, exemption from rent as a percentage of the estimated cost of repair work performed, and others . Both individuals and legal entities, as well as citizens of foreign countries, can enter into a lease agreement for municipal non-residential property. In accordance with Art. 17.1 of the Federal Law “On the Protection of Competition”, since July 2008, all lease agreements for municipal property are concluded based on the results of tenders, auctions or competitions with the participation of everyone. In accordance with Art. 447-449 of the Civil Code of the Russian Federation, each municipality develops its own Regulations on the conduct of auctions, which contain the rules and procedures, conditions for participants, the procedure for determining the winner and recording the results.

Important! A lease agreement for municipal property that was concluded without holding appropriate auctions is considered invalid.

Requires the presence of a cadastral passport for the property. Accordingly, if the land is not registered in the cadastral register, the potential tenant must collect a package of documents for it and initially register it with the cadastral register, then submit an application for an auction giving the right to lease this municipal property. In the case of sole participation in the auction, it is considered valid and gives the tenant the right to conclude a direct contract. The rental agreement for municipal premises is concluded by signing an agreement by two parties. The contract must contain complete information about the property, its cadastral number, area and location address. To submit an application for bidding and a contract you will need:

• passport of the future tenant;
• state certificate of registration of a legal entity or individual entrepreneur;
• an application in the form of the lessor indicating the purpose and duration of the lease;
• other documents provided for in the bidding documentation.

If a lease agreement for municipal property is concluded for a period of more than 12 months, the tenant must submit information to Rosreestr to enter information about the lease into the unified state register.

If a lease agreement for municipal property is concluded for a period of 3 years or more, the tenant acquires the pre-emptive right to purchase the leased premises into private ownership.

Elena

Hello, I am the owner of a private house and an adjacent plot on which a garage (non-residential premises) is located. In this garage, my husband, registered as an individual entrepreneur, produced additional elements. Naturally, no rent was taken from him and we did not draw up any documents. My husband pays taxes regularly as an individual entrepreneur, and I pay land and property taxes. Can I be held accountable for illegally disposing of property or receiving income without paying taxes?

Awaiting review

Igor

Good afternoon. We, two individuals, are in equal shares (1/2 each) the owners of non-residential premises (neither of us owns other non-residential premises). The second owner wants to open a store in our premises. He has a registered individual entrepreneur to conduct commercial activities. How to properly arrange the rental of non-residential property? What should I do (if anything) if I don't want to profit from this change? Will there be a need to file a tax return if I do not make a profit?

Sergey (senior lawyer)

Hello, Igor! It is necessary to conclude a rental agreement for the premises, in which both of you will be indicated as lessors. Alternatively, the agreement can be concluded by one co-owner, but it will be assumed that the consent of the second owner is available. You may only be required to sign an agreement to rent the premises. Since you will not receive any income from renting out the property, you will not have to pay personal income tax.

Leonid

hello, thank you for your answer to the question about leasing non-residential premises in Moscow by a citizen of Kazakhstan, but on all sites they write that there is a decision of the Supreme Court that leasing non-residential premises with the receipt of a monthly income is an entrepreneurial activity, and it is necessary to open a sole proprietorship, and I did not see an answer to the question whether it is possible for a citizen of Kazakhstan to open an individual entrepreneur based on registration in his own apartment in Moscow.

Sergey (senior lawyer)

Hello, Leonid! Here we need to look specifically at the situation that was considered by the Supreme Court. Perhaps there was a different situation there. Foreign citizens enjoy the same rights as Russian citizens, including that they can completely freely register individual entrepreneurs on a general basis.

Leonid

Hello, what is the best way to rent out non-residential premises in Moscow to a citizen of Kazakhstan, is it possible to register an individual entrepreneur in Moscow based on registration in your apartment in Moscow, without having a temporary residence permit or residence permit, thank you.

Sergey (senior lawyer)

Hello, Leonid! If a person owns only one premises, then he can rent it out without registering as an individual entrepreneur. It is enough to conclude only a lease agreement and pay taxes regularly. If he had several premises, then he would have to open an individual entrepreneur to avoid problems with the tax authorities.

Hope

Good afternoon I am an individual entrepreneur on the simplified tax system, I want to rent non-residential premises for business activities (hairdressing services). The premises are rented by the owner to an individual who is not registered as an individual entrepreneur. What is the best way to formalize everything from a tax point of view, so that an individual does not pay tax and does not incur audits? Sublease to me free of charge and not file a declaration? Or should I act as a tenant of the premises and sublease to an individual?

Sergey (senior lawyer)

Hello, Nadezhda! If the room is in this moment is leased, then the best option would be to draw up a contract for free use. The main thing is that such an opportunity is provided for in the main lease agreement.

Anna

Good afternoon. I have commercial premises, registered to an individual. In 2018 I rented it out (7 months). I am completely confused, should I file a return and pay tax as an individual or as an individual entrepreneur? Thank you

Sergey (senior lawyer)

Hello Anna! If the agreement specifies an individual as the lessor, then you must submit a declaration as an individual and pay 13% personal income tax.

Elena Sibirtseva

Hello, I own a store in a village with a population of 4,000 thousand people. It became unprofitable to trade, closed it, and rented it out for 4,000 thousand rubles. Every year I pay almost 30 thousand in property tax for the store, the business has closed. I understand correctly, I must enter into an agreement as an individual. person and submit a declaration after a year? Or is it served in a specific month? Can I show the minimum rental amount? Thank you in advance.

Sergey (senior lawyer)

Hello, Elena! Yes, you must enter into a lease agreement and file a tax return for the rental payments received next spring. The amount of income will be determined based on the terms of the contract; what conditions you set, that’s how the tax will be calculated.

Elya

Hello! Please tell me if it is possible to rent out non-residential premises as an individual. Is there any responsibility if you do not create a sole proprietorship? Or is it obligatory to have a sole proprietorship? If you rent it out as an individual, how and when should you pay taxes? And how and when to pay taxes if you register as an individual entrepreneur?

Sergey (senior lawyer)

Hello! If this is your only premises that is rented out, then it is not necessary to register as an individual entrepreneur. If you rent out premises as an individual, you must annually submit a tax return 2-NDFL and pay the tax on time. If an individual entrepreneur is registered, the procedure and timing of tax payment depend on which taxation system you will be in.

Amon

Sergey (senior lawyer) 02/08/2019 14:02:32 Hello! Without a temporary residence permit or temporary residence permit, you will not be able to obtain individual entrepreneur status. These documents must be provided when registering an individual entrepreneur. But you can rent out the premises without registering as an individual entrepreneur. If you have only one premises, it is difficult to prove that you are engaged in entrepreneurial activity. Hello Serey / Thank you very much for your reactive answer)) Another question is, if I can’t register as an individual entrepreneur, then how can I pay the 13% tax on income. Yes, I want to rent out only one room in the business center as an office. but would like to legally pay taxes. How can I register with the tax office and pay 13% of income? thanks Amon

Sergey (senior lawyer)

Hello! To pay income tax, it is not necessary to have a residence permit or temporary residence permit. Since you will receive income in Russia, then you just need to submit a personal income tax return every year.

Amon

Good Day: I am not a citizen of the Russian Federation and live abroad. I have an undesirable property in Moscow. I want to rent it out as an office. To open an individual entrepreneur for me, I must have a temporary residence permit or a residence permit, but since I don’t live there, I don’t have one, but since I am a citizen of the CIS, I can stay on the territory of the Russian Federation without a visa. What should I do to rent an unwanted property without a residence permit? Can I register as a private entrepreneur? thank you very much Amon

Sergey (senior lawyer)

Hello! Without a temporary residence permit or temporary residence permit, you will not be able to obtain individual entrepreneur status. These documents must be provided when registering an individual entrepreneur. But you can rent out the premises without registering as an individual entrepreneur. If you have only one premises, it is difficult to prove that you are engaged in entrepreneurial activity.

Sophia

Hello! In June, my husband purchased a non-residential property and was doing renovations there; the employee was without Russian passport he was picked up by the Federal Migration Service and deported to Uzbekistan. In September we finished the renovation, we signed an agreement for free services with my individual entrepreneur and I have been opening an individual entrepreneur beauty salon there since 2015 (previously I worked and rented premises from an individual entrepreneur) Today they call me from the migration service and say that the fine will be large for me, and perhaps they will cover it salon? on what basis? If the husband did the repairs as an individual?

Sergey (senior lawyer)

Hello, Sophia! This question should be addressed to the migration service employees, since it is not known what documents they have and what facts they operate with. If we are to hold you accountable for the illegal use of migrant labor, then your husband, since you have an agreement for the free use of the premises only from September.

Valentina

The store is in common shared ownership by 3 co-owners, without division of shares. Can I rent out space in a store for 9-11 months for trade of 1/2 of my share (36 sq.m.) as an individual, without an individual entrepreneur, with the filing of an annual declaration on my own behalf and pay 13% of the income. If so, can I renew a short-term contract within the same framework in the future, without the requirement to open an individual entrepreneur. I’m 70 years old and I don’t need extra papers at all

Sergey (senior lawyer)

Hello, Valentina! No, you cannot without obtaining the consent of the other owners, since your share is not allocated in any way.

Alexei

Good afternoon! In order to rent out a garage for a car service, what documents must I provide to the tenant? and do I need to convert the land into commercial use and change the purpose of the land for this? T.K. This is a summer cottage plot. The land and garage are owned.

Sergey (senior lawyer)

Hello, Alexey! It is necessary to provide an agreement and a document on ownership of the land and garage. Whether or not to change the permitted use of a land plot depends on existing species permitted use. This should be looked at in the urban planning plan of the territory, perhaps in other documents of this kind.

Alexei

Thank you Sergey! I have one more question. Because of the service. I own a dacha plot, the so-called car service center built on it is registered as (GARAGE 100 sq.m.) and there is a certificate for it as my property. Can I work there as a self-employed person and still pay 4% tax without opening an individual entrepreneur? And if possible, can I rent out part of the garage to my father so that he can also work and be considered self-employed? Thank you in advance!

Sergey (senior lawyer)

Hello, Alexey! If you live in the region where the experiment is being conducted, you can register as self-employed. The question regarding the father is resolved similarly.

Alexei

Good afternoon! I am the owner of a summer cottage on which I built a garage. Can I rent it out for a car service? And what documents do I need to collect for this? Thank you in advance.

Sergey (senior lawyer)

Hello, Alexey! You, as the owner of the property, have the right to rent it out on the basis of a regular lease agreement. You don’t need to collect any documents for this, you sign an agreement and that’s it. But you need to be prepared for the fact that neighbors may start complaining about you, since, most likely, placing a car service center on a dacha plot of land is not provided for by the permitted use of the land plot.

Vladimir

I am engaged in retail trade on UTII. I have built a non-residential premises of 500 m2, I want to rent it out, how to do this correctly so that there are no problems with the tax authorities (rent as an individual or as

Sergey (senior lawyer)

Hello, Vladimir! You can rent it out as an individual and do not forget to pay personal income tax. You can also rent it out as an individual entrepreneur with a legal taxation regime that can be applied to this type of activity. Just pay your taxes on time and there will be no problems with the tax office.

Oksana

Hello. I am an individual entrepreneur in "simplified" style, I rent out premises for shopping complex, the owner of which is the husband. Do we have the right to be exempt from property tax? Thank you.

Sergey (senior lawyer)

Hello, Oksana! Property tax must be paid in any case, regardless of whether the property is rented or not.

Elena

Good afternoon We are an LLC, combining UTII and simplified tax system. We rent premises free of charge from an individual and rent them out to several tenants. Among the tenants there are individuals. Does an LLC have the right to provide premises for rent to individuals? Standard contracts. Thank you!

Sergey (senior lawyer)

Hello, Elena! An LLC may sublease premises to any persons, citizens and organizations if it has such a right under the lease agreement. Theoretically, such activity could be considered illegal if the rental of premises contradicts the statutory goals and objectives of the LLC, but this is unlikely.

Grishina Nadezhda Nikolaevna

Good afternoon! I am the only founder of an LLC, I rent out a cafe to my daughter IP without rent. Do I need to file a tax return and what taxes should I pay?

Sergey (senior lawyer)

Hello, Nadezhda Nikolaevna! If you rent out premises as an individual and have not received income from this, then you do not need to file a personal income tax return, since there is no taxable income.

Konstantin

Hello! Please tell me if I can rent out a semi-basement, uninhabited space for housing, there is heating, cold water. mountains sewerage, window, separate exit, high ceilings.

Sergey (senior lawyer)

Hello, Konstantin! You can rent it out as non-residential premises, since this premises does not have residential status. But how the tenants will use this premises is another question. If you agree for them to live there, then there will be no problems. It’s just better not to indicate in the lease agreement that the premises will be used for housing.

Veronica

Hello! IP on OSNO is engaged in wholesale trade. As an individual, he rents out non-residential premises owned by him. Payment for rent goes to his card as an individual. One organization withholds personal income tax and transfers it to the budget. The other pays the rent in full. Can I rent as an individual? If not, then what is the right thing to do? Or register leasing as a type of activity on the simplified tax system? Thank you

Sergey (senior lawyer)

Hello, Veronica! A citizen has the right to dispose of his property at his own discretion, including renting it out. This is not a business activity. But if a citizen has several premises that he rents out, then this is a sign of entrepreneurial activity. Therefore, it is better to conduct this activity as an individual entrepreneur.

Olga

Hello! I am an individual entrepreneur on UTII, retail sale of products, owned store. I wanted to rent out part of the premises. How to do it right? Thank you.

Sergey (senior lawyer)

Hello Olga! Rent out the premises as an individual under a lease agreement. In this case, you will have to pay 13% personal income tax. You can rent out as an individual entrepreneur and apply a simplified or general taxation regime for leasing.

Lyudmila

Hello! I am the only founder of an LLC, we are on UTII, I have a non-residential premises in which there is a store, the owner of the premises is my LLC, I would like to rent it out to another LLC for a long period of time, please tell me what taxes will need to be paid and which taxation system is better to switch to in order to reduce pay these taxes. Also, do I have to contribute to the establishment? documents changes, because the type of activity will change.

Sergey (senior lawyer)

Hello, Lyudmila! Income received from the rental of real estate is not subject to UTII. Therefore, they will have to pay corporate income tax. As an option, you can switch to a simplified taxation system. In connection with changes in the type of activity, it is advisable to make changes to the charter.

Anna

Good afternoon. I am an individual who owns land. After some time, I opened an LLC (I am the founder) and built an office building on this land. (a free lease agreement was concluded between me and the LLC for the land). Is there any income here? Do I need to submit a 3-NDFL tax return?

Sergey (senior lawyer)

Hello Anna! In your situation there is no income, since you do not receive any income from renting out the property. Therefore, there is no need to submit a declaration.

Lyudmila

Hello! The store is in shared ownership: 1/2 by an individual and 1/2 by an individual entrepreneur. Phys. a person wants to conclude an agreement with an individual entrepreneur on the free use of non-residential premises, because the individual does not have the opportunity to engage in activities. The individual entrepreneur will rent out the entire store and pay taxes. Will an individual be exempt from personal property tax?

Sergey (senior lawyer)

Hello, Lyudmila! No, it will not, since ownership remains with the individual. The tax office will send notifications about the payment of property tax to the owner, regardless of who actually uses the premises.

Anna

Hello, I rent premises for personal services, my lease agreement is free of charge. At the moment I received a letter from the tax office about adjusting the declaration for 3 kV. 2018 for my type of activity on imputed income And they ask me to send a lease agreement from 2015 to 2018. The letter says “errors were identified in the documents, or inconsistencies between the information provided by the taxpayer, the information available to the tax authority, and received by it during the tax control “Should the Tax Service ask me for a lease agreement.

Sergey (senior lawyer)

Hello Anna! Tax office has the right to request any documents related to the calculation and payment of a specific tax. If the amount of imputed income and related payments is affected by the parameters of the lease agreements, then you must provide them. If they do not, then you are not required to provide these documents.

Amelia

Good afternoon Please tell me, an agreement has been concluded for the free use of non-residential premises between mother and daughter. The mother, as an individual, transfers non-residential premises to her daughter for free use for a period of 30 years. The daughter has registered an LLC where she performs general director(mother of the head physician), in simplified terms “income minus expenses.” Question: Is it necessary to put a building on the organization’s balance sheet? (it turns out to be rented?) And who pays property taxes and utilities?

Sergey (senior lawyer)

Hello! The agreement was concluded between individuals, so there is no need to put the premises on the balance sheet of the LLC. Property tax must be paid by the owner of the premises. Payment for utilities is, by default, the responsibility of the person to whom the premises were transferred for use, but other conditions may be specified in the contract.

Galina

Hello, please tell me! There was a need to move to a retail store (clothing), where renovations had just been completed, but the store does not yet have the status of a non-residential premises (in the process, and most likely not for a month). I am an individual entrepreneur on UTII. What should I do with the lease agreement, as with the tax?

Sergey (senior lawyer)

Hello, Galina! It is better for you to hold off on concluding a lease agreement, since it does not have the status of non-residential premises. By law, most types of business activities are prohibited in residential premises. Therefore, this is fraught with problems with the tax authorities.

Pauline

Hello! I am an individual entrepreneur and own a store building. As an individual, I rent out part of the store to a legal entity; the state registration of the agreement was carried out in 2012. All this time I reported to the tax office and paid tax as from a trading place. IP on UTII. After a desk audit of the legal entity, the tax office received a request to provide clarifications or to make changes to the tax reporting within 5 days. but according to the Tax Code, the delivery of part of the store does not fall under UTII, and besides, the contract is for an individual, and not with an individual entrepreneur. What are my next steps? and isn’t the tenant obliged to act as a tax agent in this case?

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Sergey (senior lawyer)

Hello, Polina! You can refer in your answer that you rented out the premises as an individual and, in accordance with the agreement, the tenant had to pay personal income tax for you. But there is little hope that such an explanation will satisfy the tax authorities, since the premises were rented out to an organization for conducting business activities and, as a result, it was you who had to file declarations on income from renting out the premises. In this case, the tenant did not have to act as a tax agent. It is better for you to contact a lawyer to deal with a tax audit in more detail, since you have a significant risk of additional taxes being assessed.

Turan

Hello, I do not have Russian citizenship and I have non-residential premises in Moscow. I want to rent it out. How much and how (individual entrepreneur, patent and/or others) should I pay taxes?

Sergey (senior lawyer)

Hello! You need to open an IP. You will pay taxes depending on the tax system you choose. The features of taxation systems are quite numerous; they cannot be covered in a short answer. Therefore, it is better for you to contact a lawyer who will tell you in detail about all the nuances of paying taxes.

Nikita

Good afternoon, please tell me, I am renting a room for a children's development and creativity studio, there is no electricity in the room. Alarms and the like. Tell me, are there any standards for renting premises, what should be in the premises??? And who should install the alarm system?

Sergey (senior lawyer)

Hello, Nikita! There are no legal standards for leasing premises. Each landlord can independently develop such standards, but this is not required. But the legislation contains mandatory requirements for premises for a certain purpose. The issue of installing a fire alarm system is decided by the parties to the lease agreement by mutual agreement, that is, as you agree, so it will be. But usually such issues must be resolved by the landlord, since he is obliged to hand over the premises in a condition suitable for further use.

Alexei

Good afternoon I am the owner of non-residential premises in Moscow, now I want to rent it out and there are options for both a long-term lease agreement and for 11 months. -Do I need to register as an individual entrepreneur or is it enough to pay 3NDFL tax? -Second question? When selling premises, do I, as an individual, now have the right to deduct expenses incurred for the purchase of unwanted premises, or is this right only given for residential real estate? - when choosing an individual entrepreneur of 6 or 15 percent, is the right to a deduction for expenses incurred for the purchase of non-residential premises retained?

Sergey (senior lawyer)

Hello, Alexey! If there is only one premises, then it is not necessary to register an individual entrepreneur. But you need to pay personal income tax on the income received. Tax deduction is provided only for the purchase of residential real estate.

Stella

We are a management organization. we received a request from kumi. kumi asks to provide information about concluded agreements for the maintenance, maintenance and current repairs of the common property of an apartment building with tenants renting municipal non-residential premises. Question: should the management company issue contracts if the tenant registers everything through the cumi? If possible, show me the article from the labor code

Sergey (senior lawyer)

Hello! This issue is resolved at the discretion of the management company, since KUMI has the rights to request information about economic activity does not have any commercial organizations.

Love

Good afternoon. My mother is a pensioner, at the moment she has an individual entrepreneur on UTII. shop owned. Now he wants to close the IP. I will work in the store, opening an individual entrepreneur. Is it possible to work in this store without rent, simply by registering the right to dispose at your own discretion?

Sergey (senior lawyer)

Hello, Love! Of course you can. If the owner does not object to this, then work as much as you want. The legislation does not say anything about the fact that an individual entrepreneur is required to have any premises for rent.

Eugene

Hello. I am an individual who wants to rent out non-residential premises to an individual. I’m on my own plot for individual gardening, I need to register the premises as property and how to do everything legally. Thank you in advance.

Sergey (senior lawyer)

Hello, Evgeniy! If the non-residential premises are a country house, then it is not necessary to register it. It is enough to state in the land plot lease agreement that the plot is provided for rent along with the country house.

Alexander

The owner - an individual rents out a small non-residential premises of 12 sq.m. The contract period is 11 months. with extension, Do I need to pay 13 personal income tax every year or register an individual entrepreneur?

Sergey (senior lawyer)

Hello, Alexander! In any case, according to the law, personal income tax must be paid. It is not necessary to register an individual entrepreneur, since this activity is unlikely to fall under entrepreneurial activity.

Olga

Good afternoon The owner of a non-residential premises is an individual who wants to rent it out. But he doesn’t want to register as an individual entrepreneur. Can another individual, who is an individual entrepreneur, rent it to us by proxy from the owner? The power of attorney gives the owner the right to manage non-residential premises, including concluding a lease agreement, for a price and on terms at his own discretion, with the right to receive money as rent and dispose of the money at his own discretion, pay taxes, etc. Is this power of attorney recognized as competent and, with this formulation, will income from the rental of the property of an individual entrepreneur, and not the owner of an individual, be recognized? faces? and will the individual entrepreneur pay the tax on his own?

Sergey (senior lawyer)

Hello Olga! No, he can not. A power of attorney can only be issued to conclude a lease agreement, but it will still be concluded in favor of the owner. This individual entrepreneur does not have any rights to rent out someone else's premises. But if you are not bothered by the fact that the agreement will be legally void, then you can use this option to avoid problems with the tax authorities. In terms of income, everything will depend on who will be the lessor in the agreement. If the owner is the lessor, the individual entrepreneur will not have to pay anything.

Galina

Good afternoon I have this unusual situation. Individual entrepreneur at OSNO, engaged in wholesale trade of groceries and other canned goods. In 2017, an administrative and management building was built. The ownership of each office is registered to him as an individual. It was assumed that the objects would be sold, but due to the lack of demand, one office is currently leased, and another one is planned to be sold. What to do in this situation and how to keep records? Thank you in advance.

Sergey (senior lawyer)

Hello, Galina! Funds from the rental of premises must be taken into account as income received and used when calculating taxes payable.

Alexei

Hello. I am renting a room, I have written an application to terminate the contract, the contract is 2 months in advance. after 1.5 months, the Landlord entered into a lease agreement for the same premises with a new person. Now I have been billed for the 15 days that the new tenant has been using the premises. The contract with me has not been terminated yet. Are their actions legal in demanding payment for these 15 days? Thanks for the answer

Sergey (senior lawyer)

Hello, Alexey! To answer this question, you need to look at the terms of the lease agreement. Apparently the contract contains a clause about payment rental payments in case of early termination of the contract. In itself, such a condition does not contradict current legislation.

Alexey Krainov

Hello. I am planning to purchase non-residential premises to rent out. While I, as an individual, am acquiring it for myself, in the future I plan to open a private enterprise and will rent it out as a private entrepreneur. Tell me, is it possible to rent out like this or tell me best options what to do about renting

Sergey (senior lawyer)

Hello, Alexey! You can safely rent out premises as an individual. This legislation does not contain any restrictions. For such activities it is not even necessary to register an individual entrepreneur. It is enough to submit a tax return every year.

Natalia

Hello! I am an individual entrepreneur and I rent out non-residential premises to an individual entrepreneur. Payment goes to the bank account. Now the Tenant has stated that they are undergoing a reorganization and will become an LLC. They ask to renegotiate the contract. Will this change anything for me in future activities of renting to them? For financial and economic issues or for payment via bank account? Thank you.

Sergey (senior lawyer)

Hello, Natalia! Fundamental changes should not occur. They may depend on what taxation system the LLC will use. Perhaps they will ask you to provide certain documents relating to the conclusion and execution of the lease agreement.

Raisa

Hello Sergey. I have this situation: I have a trading kiosk in the market that I constantly sublet and paid UTII for it, since the market administration at one time took good fees for installing the kiosk, but they couldn’t re-let it in the lease agreement... This is an agreement of sublease and free use .Since now the tax requirements have become more stringent with the introduction of the cash register, my tenant did not want to work with the cash register, I decided to close the UTII and open a lease by entering an additional qualifier... Tell me, would a lease agreement for non-residential premises between an individual entrepreneur and an individual be suitable in my situation? I want to protect myself, I don’t trade there and I want the tenant to be responsible for his activities? what is the right thing for me to do?

Sergey (senior lawyer)

Hello! A lease agreement for non-residential premises is not provided for by law. Non-residential premises can be rented only on the basis of a lease agreement.

Svetlana

Good afternoon Please tell me what kind of rental agreement needs to be concluded so as not to lose the right to a licensed type of activity? I own a premises, as an individual I rent out to an LLC, where I am the founder, I want to rent out one office to another LLC. This LLC's activities are not licensed. What kind of agreement should I conclude that was without consequences? Thank you!

Sergey (senior lawyer)

Hello Svetlana! If you rent as an individual, then LLC has nothing to do with it at all. You can enter into a regular real estate lease agreement.

Olga

Hello. The LLC rents out part of the premises to a legal entity, the contract is long-term, the numbers of the premises are specified in the contract. Is it possible to apply property tax relief to the remaining premises that are not rented out?

Sergey (senior lawyer)

Hello Olga! It is unlikely, since upon inspection it will turn out that not the entire premises, registered as a single object, were actually rented out, but only part of it.

Marina

Hello! Tell me, does the LLC need to enter a new type of OKVED into the Unified State Register of Legal Entities and the charter if it is planned to rent out premises owned by the LLC? The main activity is sales and provision of services.

Sergey (senior lawyer)

Hello, Marina! This information must be entered, otherwise there may be problems with the tax authorities.

Natalia

Hello. Can a charitable foundation sublease part of the premises? Foundation on basis. What taxation? VAT and income tax?.

Sergey (senior lawyer)

Hello, Natalia! Maybe if the money received from subletting goes to charity. Earnings received will likely be counted as income when determining income taxes.

Tatiana

Hello! A lease agreement for the building was concluded with one legal entity and registered with Rosreestr. This legal entity is responsible for maintaining the building independently. Now part of the building needs to be rented out to a second legal entity. person by registering with Rosreestr. Can these legal entities independently operate and maintain the building without the participation of the owner. The owner agrees.

Sergey (senior lawyer)

Hello Tatiana! If there is no conflict between the two lease agreements, then the maintenance of the building can be entrusted to these legal entities through appropriate wording in the text of the agreement.

Julia

Good afternoon. Landlord is a shopping center, Tenant is a stationery store, opposite in mall toy store. The stationery store has expanded its assortment by adding toys, games, construction sets, etc. Question: Does the landlord of a Shopping Center have the right to limit the assortment portfolio of the tenant, referring to the presence in the shopping center of another tenant with the same type of assortment?

Sergey (senior lawyer)

Hello Julia! If such conditions are provided for in the contract, the tenant is obliged to fulfill it. But in the absence of such provisions in the contract, the law does not give the landlord the right to regulate the range of tenants.

Edik

Please tell me I have a municipal premises on lease, I have the right to change the type of activity of my work, I want to change the type of activity for a trade hall for a gym, thank you in advance!!!

Sergey (senior lawyer)

Hello! If the lease agreement does not indicate the intended purpose of the premises and if the purpose changes, there will be no redevelopment or reconstruction, then you can change the type of activity.

Eugene

Hello. For a long time, I rented an auto repair bay on the territory of a car wash as an individual entrepreneur. I installed roller gates and paid the security deposit for the last month. There was no agreement; the money was transferred monthly in cash. I decided to move out. I gave 2 weeks notice. Refuses to return the deposit amount and money for the roller shutter, or the roller shutter itself. Is it possible to bring them to administrative or criminal liability or get theirs back?

Sergey (senior lawyer)

Hello, Evgeniy! You can try contacting the police with a statement about committing arbitrariness, since the owner of the car wash tried to realize his civil rights in a manner not provided for by law.

Elena

Hello! I am an individual entrepreneur, I own a store with a total area of ​​40 square meters where I carry out trading activities, can I rent out 15 square meters from this area to another individual entrepreneur, these 15 square meters are fenced with a glass display case. I maintain tax reporting as UTII and USN 6 without a cash register. How will I have to report for the space being rented out?

Sergey (senior lawyer)

Hello, Elena! You can rent out part of the premises. You will need to report income from renting out the premises as part of your taxable income.

Magomed

Hello. I live in the Republic of Ingushetia, for my minor orphan nephews, 10 and 13 years old, I built a small room measuring 14 by 5, dividing it into 4 small rooms measuring 12 square meters for renting out for small shops. The premises were built on the children's own territory. Please explain whether it is necessary to pay tax on the rental of such premises and whether it is necessary to register an individual entrepreneur? I am acting as a private individual, as a close relative on relationships of trust. The total income from all premises is no more than 45 thousand per month and minus the costs of gas, electricity, repairs and maintenance of the premises. The average monthly income is 35-38 thousand rubles in the summer, 30-33 thousand rubles in the winter. I receive all funds in cash and are used to improve the housing and living conditions of children who have a survivor's pension. Mother doesn't work. Thank you!

Sergey (senior lawyer)

Hello! Such activities can be regarded as entrepreneurial, but in any case it is necessary to pay personal income tax, regardless of the registration of an individual entrepreneur.

Magomed

Continuing the topic of Ingushetia - the tax inspector suggested that I conclude lease agreements and present them to the tax office, is it necessary to conclude such agreements with tenants from the point of view of the law, if you do not register an individual entrepreneur and pay tax as an individual, tenants are reliable guys for whom their word is more important than the law? And another question - if possible, is it profitable in this situation to register an individual entrepreneur in order to pay according to the simplified system 6? This is my first time encountering such things and therefore I apologize. Thank you!

Sergey (senior lawyer)

By law, real estate lease agreements must be in writing, otherwise they are invalid. In certain cases, it is more profitable to register an individual entrepreneur and pay 6 on revenue than to pay 13 in personal income tax. But when registering an individual entrepreneur, you will have to draw up written agreements with landlords to confirm the legality of the proceeds.

Magomed

Thanks Sergey for your help. And in conclusion, if I might like to ask one more question, do lease agreements need to be certified by a notary or can they be presented in simple written form? Thanks for the help. All the best!

Sergey (senior lawyer)

All that is required is a simple written contract. It is not necessary to have it certified by a notary. This is stated in Art. 651 of the Civil Code of the Russian Federation. Good luck!

Masha

Hello. Please tell me, if the building is the property of the city, the premises in this building are rented by the municipal unitary enterprise "...", the director of this municipal unitary enterprise can rent out these premises, for example, to an LLC? Or can an LLC sublease from a municipal unitary enterprise or directly enter into a lease agreement with the city administration?

Sergey (senior lawyer)

Hello Maria! A municipal unitary enterprise can sublease premises only with the consent of the lessor under the main lease agreement. The LLC may enter into a lease agreement directly with the administration, subject to termination of the lease agreement with the municipal unitary enterprise.

Irina

Good afternoon, at what point is it necessary to register an individual entrepreneur to rent out non-residential premises if the premises themselves have not yet been built? Is this important for the subsequent sale of the premises?

Sergey (senior lawyer)

Hello Irina! It is advisable before receiving the first money from renting out the premises. The presence of individual entrepreneur status does not have any significance for the purposes of selling property.

Victor

Hello! I am an individual entrepreneur and report using the UTII form. For my work, I enter into a lease agreement for non-residential premises with the owner of an individual. Should VAT be added to the rent?

Sergey (senior lawyer)

Hello, Victor! Renting out property is not included in the subject of VAT taxation. Therefore, there is no need to include VAT provisions in the lease agreement.

Tatiana

Sergey, good afternoon. I am a Lessor, can I rent out one non-residential premises with the consent of the Tenants to two LLCs at the price per m2 established by the company for each? Or do you have to share? One LLC was registered earlier and pays rent per m2, the second LLC is in the process of registering at the same address. What about two? Thank you.

Sergey (senior lawyer)

Hello Tatiana! To avoid misunderstandings, it is better to indicate in each agreement the specific part of the premises leased to each LLC. The law, of course, does not provide direct guidance on this, but by providing the same premises to two organizations at the same time, you not only create uncertainty, but also theoretically risk being prosecuted for fraud. There is also a risk that these agreements will be declared invalid.

Natalia

Hello. An individual rents out non-residential real estate to an organization and does not pay tax. Who is responsible for non-payment of personal income tax - an individual or an organization? If, according to the law, the tax agent of an individual in this situation is an organization, therefore, payment of personal income tax is its responsibility and the organization is also responsible for non-payment?

Sergey (senior lawyer)

Hello, Natalia! Responsibility must lie with the organization, which must calculate and pay personal income tax for an individual.

Angela

Good evening. I am an individual, I rent out non-residential premises, the lease agreement was concluded for 11 months. Do I have to pay tax?

Sergey (senior lawyer)

Hello! You are required to pay personal income tax 13 on the income you receive.

Dina

Hello! I would like to clarify one question. I saw a situation similar to ours: an individual subleases land to an LLC. plot for the same price, which costs 15,000 rubles. The individual receives no income. But what about the duty of a tax agent? After all, an LLC is obliged to withhold and transfer personal income tax? Should it really concern us where and how much an individual transfers the payment received from us? Or can we show both agreements to the tax office so that we don’t have to pay additional taxes later? Thank you!

Sergey (senior lawyer)

Hello! Formally, in accordance with tax legislation, the LLC is obliged to withhold personal income tax and transfer it to the budget.

Victoria

Good afternoon Please tell me what the fine is for renting office space to several legal entities at the same time?

Sergey (senior lawyer)

Hello, Victoria! Administrative liability for this type of action has not been established. But under certain circumstances, the landlord may be held criminally liable for fraud. Also, in civil proceedings, the defrauded tenant may demand compensation for damage and losses caused to him.

Galina

Hello! I am an individual who owns non-residential premises. Can I rent it out to myself since I am registered as an individual entrepreneur under a free-of-charge agreement? How to draw up an agreement so that there are no claims from the tax office. Sincerely.

Sergey (senior lawyer)

Hello, Galina! According to the law, such an agreement cannot be concluded, since both parties to the agreement will actually be one person, that is, you.

Galina

Hello! Sergey, thanks for your answer. I am 67 years old, I think that I can rent out one premises without forming an individual entrepreneur. On the same basis, I believe that it is possible to conclude an agreement between me and my individual entrepreneur, who is located on UTII, for the free use of this premises, since it will not generate income for me. A civil agreement - of a failed nature. According to Article 608 of the Civil Code of the Russian Federation, the owner can rent out his property. Obtaining the status of an individual entrepreneur does not impose an obligation on a person to additionally transfer property to his individual entrepreneur. The only differences appear in the system of taxation and social benefits. Please tell me if I think correctly. Best regards.

Sergey (senior lawyer)

It doesn't matter that you won't receive income. In accordance with Art. 413 of the Civil Code of the Russian Federation, the obligation is terminated on the basis of the coincidence of the debtor and the creditor in one person. You cannot rent out property to yourself, either for rent or for free use.

Andrey

Good afternoon! As an individual, I am the owner of commercial real estate. I rent out real estate to an LLC as an individual. I have my own LLC, where I am the only founder and director. Can I draw up a lease agreement between two LLCs or do I need to register an individual entrepreneur? And if so, what is more profitable: an LLC agreement with an LLC, an individual entrepreneur with an LLC, or an individual with an LLC? Thank you!

Sergey (senior lawyer)

Hello Andrei! In order for an LLC to rent out premises, this property must be owned by the LLC or leased with subsequent sublease. Therefore, at the moment you will not be able to rent out the premises on behalf of the LLC. The most convenient option will be the current scheme, since there will be no need to include the premises in the assets of the LLC or carry out appropriate tax accounting.

Andrey

Continuing the topic. What if I, as an individual, have an agreement with an LLC for the right to use it free of charge? and based on this agreement, the LLC will enter into a sublease agreement

Sergey (senior lawyer)

This option is acceptable, at least it does not contradict the law.

Nellie

Hello! The landlord, who has the status of an individual entrepreneur, has been renting out parts of the premises to different tenants for retail trade for a long time. He collected the rent in cash and did not issue payment documents. I sold the premises a year and a half ago. And now it turned out that through the court. I was charged with about 100 thousand in debt, supposedly this money was not paid... Is it possible to prove the opposite and how legal is this? Thank you in advance.

Sergey (senior lawyer)

Hello! It is possible, but it will require painstaking work to study documents and other evidence. In court, it is necessary to prove the existence of abuse of the rights of the landlord. This can be proven by the fact that he never demanded money. If there was a debt, he could terminate the contract or, at a minimum, constantly remind him of the debt. Depending on the specific circumstances, defense tactics should be built. It is best to get a professional lawyer on your side.

Oksana

Hello, we are two individuals, owners of non-residential premises in equal shares. We would like to rent out non-residential premises to a legal entity. To do this, we will open an IP simplified tax system or a patent for one owner. Is it permissible to conclude a lease agreement from only one of the owners, what powers of attorney are needed in this case, an agreement from the second owner in favor of the first? Payments from a legal entity will be transferred to the individual entrepreneur’s account and the individual entrepreneur will pay taxes on income. Or is it necessary to enter into an agreement with multiple persons on the lessor’s side and the legal entity will pay rent to two lessors equally and each must pay tax on their income?

Sergey (senior lawyer)

Hello, Oksana! In order to rent out the entire premises, in any case, it is necessary to obtain the will of the second owner. It can be expressed in the form of a power of attorney to the first owner to conclude a lease agreement on his behalf. The second method was also indicated by you. But even in the first case, the first owner is not exempt from the obligation to pay taxes.

Lera

Hello. Tell me whether the landlord can enter into a lease agreement with two legal entities. if one was concluded a little earlier, and medical services are provided there until June 1, and the other company needs this agreement only for the time being to obtain a license and the agreement states that actual use begins only from June 1, subject to obtaining a license. Thank you in advance

Sergey (senior lawyer)

Hello! The legislation does not contain a ban on concluding such agreements. You just need to indicate in the second contract from what time the lease will begin. You can also enter into a preliminary agreement with a second company.

SERGEY

Hello! We, an LLC under the simplified tax system, rent municipal non-residential real estate, and we want to rent out part of the premises for an office to another LLC. What tax should we pay?

Sergey (senior lawyer)

Hello, Sergey! None. Income from the rental of property will be included in income to determine the tax base under the simplified tax system.

Sergey

Good afternoon We are VAT residents and want to rent non-residential premises from an employee. What tax do you end up paying???

Sergey (senior lawyer)

Hello, Sergey! In this case, VAT is not allocated or paid.

Sergey

Thank you

Elena

Good afternoon If I have, like a physical. persons have commercial real estate. I want to use it for personal purposes: a dance studio, where I will teach a subscription system. Plus, I want to rent out the gym hourly to other instructors. What taxes do I need to pay and which tax system should I choose? Thank you!

Sergey (senior lawyer)

Hello, Elena! Everything will depend on how you formalize your activity: individual entrepreneur or LLC. Each type has its own taxation characteristics.

Valery

Hello, I want to buy a premises with a municipal unitary enterprise as a tenant, the lease agreement specifies the price including VAT. Will the rent be reduced since I am not a VAT payer. Thank you.

Sergey (senior lawyer)

Hello, Valery! This issue must be resolved by agreement with the tenant through the conclusion of an additional agreement.

Yuri

Hello! I am a private individual, the owner of a new office. I intend to rent out the office to a legal entity. What do you recommend, registering an individual entrepreneur to pay tax 6, or is it better to file a personal income tax return at the end of the year? If the latter, then how can I prove to the fiscal authorities during the first year of rent that I plan to subsequently submit a declaration and pay the taxes due?

Sergey (senior lawyer)

Hello, Yuri! It will be safer to register an individual entrepreneur. And it will be easier for tenants to work with an individual entrepreneur rather than with a private owner. In addition, in fact, your activity is entrepreneurial and there is a risk of being held accountable for illegal business.

Olga

Hello. I am an individual entrepreneur and registered a few days ago. I have not yet registered with the tax authorities. I want to rent space for a store. The owner of the premises is not an individual entrepreneur. Can I enter into a rental agreement with an individual? What does this mean for both sides?

Sergey (senior lawyer)

Hello Olga! You can enter into an agreement with an individual. This is not prohibited by law. There will be no negative consequences from this.

Good afternoon In this article we will talk about the features of taxation of rental premises.

Today you will learn:

1. What rental taxes are provided for individual entrepreneurs;
2. How are rental taxes paid by the LLC;
3. What ways can you pay taxes?

Renting out premises is one of the “quiet” and profitable types of commercial activity. Under two conditions - the demand for real estate given its location and the availability of free funds for its purchase - you can ensure income for yourself with minimal risks for yourself.

An important aspect that an entrepreneur or organization should keep in mind when renting out real estate for temporary use is the issue of taxation. He shadows those who have the talent and courage to lead.

About the rental agreement

The only language that is recognized by tax authorities is the language of accurate, correctly drawn up documents. In our case we are talking about a lease agreement. The rental amount specified in the contract is the starting point for calculating taxes.

The procedure for concluding a lease agreement is regulated by the Civil Code. If the lease agreement is concluded for less than a year, it is not subject to state registration.

It is impossible to legally rent out only some adjoining part of the premises. For example, a flight of stairs, an attic or a basement. The agreement between the tenant and the landlord comes into force only when the latter hands over the documentation and keys to the former.

Tax on rental premises for individual entrepreneurs

For the tax system, an important role is played by who the lessor is, that is, the one who rents out the premises: an individual, or, for example,.

An individual can also rent out premises without registering as an individual entrepreneur, but provided that this premises is residential (for example, a house or apartment). In this case, the individual transfers 13% of the rent to the budget. If an individual intends to rent out non-residential premises, he must register an individual entrepreneur.

Such conditions are explained by Russian legislation, which prohibits conducting business activities without state registration. If it is not customary to talk about entrepreneurship in relation to residential premises, then with non-residential premises everything is much stricter. If the fact of illegal commercial activity or tax evasion is established, the violator bears administrative, and in some cases, criminal liability.

So, if the premises are non-residential, you need to register an individual entrepreneur. An individual entrepreneur indicates at the registration stage the main type of his activity. If this is the rental of property, he also chooses the type of taxation acceptable to himself.

Taxes on rental premises for individual entrepreneurs under the simplified tax system

A simplified tax regime, or “simplified” tax regime, is characterized by the fact that an entrepreneur pays only one tax instead of several.

The simplified tax system for individual entrepreneurs has three options for transferring tax to the state:

• Object “income minus expenses”. A type of taxation that applies a rate of 15% on the amount of income remaining after deducting all related expenses. It is convenient to use if there are consistently large and documented expenses for the premises being rented out.

Example. The lease agreement states that utility payments for the premises are borne by the landlord; these costs may be indicated by him as expenses for maintaining the property. Consequently, the tax base can be reduced by this amount.

• Object "income". A tax system in which a tax rate of 6% is applied, and expenses are not taken into account when calculating the tax. It is convenient to use when expenses are very small or cannot be documented.

Since January 2016, the law on this regime has changed: now the tax rate depends on the decision of regional authorities. It can be even 1% for some categories of taxpayers.

• , in which not real, but estimated income is taken for taxation, and it is subject to a flat tax of 6%. Its peculiarity is that the entrepreneur’s expenses are not taken into account in any way; it will be impossible to reduce the tax base due to them.

A patent for renting property can be purchased for a period of up to one year, and then, if necessary, buy it for new period. The cost of a patent can be easily calculated using the online calculator presented on the Federal Tax Service website.

Where does this figure come from? The calculator multiplies the estimated income depending on the region and business category by 6%. That is, when purchasing a patent, an entrepreneur automatically pays tax.

For example, an entrepreneur wants to rent out non-residential premises with an area of ​​50 m2, which he owns on the territory of the city of Moscow in the Konkovo ​​district. Purchasing a patent for this activity for a period of twelve months will cost sixty thousand rubles.

For comparison: a patent for renting out a premises of the same size in the Tver region for a year will cost a little more than twenty-five thousand.

Taxes on rental premises for LLC

A legal entity may apply common system taxation or simplified. The latter regime is possible only if a number of conditions are met (less than one hundred employees, annual income less than one hundred and fifty million rubles, no branches, etc.).

If an enterprise operates under the simplified tax system, the rental tax payment system will be the same as for individual entrepreneurs. Only you need to submit your tax return not before April 30, but before March 31. There is no provision for a transition to the patent system for LLCs.

For an LLC, renting premises can be both the main and additional activities. This will determine how such income will be reflected in accounting entries - as income from sales or non-operating income.

When applying the general taxation regime, an enterprise pays tax on profits received for renting premises. The basic rate on it is 20%. 18% are allocated to the federal budget, 2% to the budget of the constituent entity of the Russian Federation where the company operates. This percentage is calculated from the actual profit, that is, after deducting expenses. The income tax return is submitted quarterly.

In addition, the company must pay 18% VAT to the state on each rental payment.

Methods of paying taxes

Previously, it was possible to pay taxes only at the post office, through a bank or through a bank terminal using the details from the receipt or the receipt itself. With all these methods, the receipt must be sent by the tax authority and be in the hands of the taxpayer.

Since relatively recently, the Federal Tax Service has been offering to use online service “Pay taxes” on the tax office website. Here the taxpayer can fill out the receipts himself if the tax amount is known to him.

Moreover, the service offers to generate one of two documents:

• Payment order. Used only for non-cash payments. It is printed and submitted to the bank.
• Payment document. Used to pay tax in cash when it is printed and submitted to the bank. Also used for electronic payment. After the receipt is finalized, you can pay the tax online here through one of the banks that has an agreement with the tax service for this service.

Most convenient way tax payment is available only to owners of a personal account on the tax service website. These accounts can be opened for individuals, legal entities and individual entrepreneurs. In addition to all the important information on property, the status of settlements with the state - debts and overpayments, completed receipts are posted here. With their help, it is easy to pay taxes online through an intermediary bank.

Connect to personal account simple enough. You need to contact any tax authority - not necessarily at your place of residence or business registration. Within fifteen minutes you will be given a registration card with a login and password. The password is changed by the user independently after entering the Federal Tax Service website.

It will not be possible to obtain a password to your personal account online, since the site data belongs to the category of especially protected information.

Based on the amount of rent, the tax on rental premises for individual entrepreneurs is calculated. The amount of contributions to the budget depends on the taxation system that applies to the lessor.

The lessor can be either an individual entrepreneur or an individual without registration of individual entrepreneurial activity. Each of the two options has its own advantages and disadvantages.

Lessor - individual

If an individual systematically rents out premises and receives material compensation for this, then this is regarded as entrepreneurial activity, and a tax must be levied on the amount of profit received. Renting out property is taxed in the same way as business income. According to the current legislation of the Russian Federation, a business entity has the right to receive profit in any legal way, including from the transfer of real estate for use.

An individual can rent out property for use without registering an individual entrepreneurship. In this case, according to Art. 227 of the Tax Code of the Russian Federation, a personal income tax (NDFL) will be applied, equal to 13% of the amount of compensation received. The lessor independently calculates the amount of deductions to the budget and indicates it in the tax return as a person providing services for the transfer of property for use.

In order to honestly make payments to the budget and not have problems with the law, you need to enter into a rental agreement. If a rental agreement is not officially concluded and contributions are not paid to the state, then the owner of the premises acts at his own peril and risk. In case of damage to real estate, he cannot go to court and demand compensation. If individuals are found to have failed to pay taxes for receiving payment for renting out property, such individuals will be held administratively liable and will be subject to a fine.

Tax returns are submitted by individuals once a year. Personal income tax of 13% is also paid by them once a year and is calculated on the amount of annual profit. Some landlords practice concluding a rental agreement not for one year, but for 11 months in order to avoid making contributions to the budget.

If an individual rents out real estate to an individual entrepreneur, the lessor can independently pay and calculate the amount of contributions to the budget or entrust this to the tenant. Such nuances should be specified in the rental agreement. If a private entrepreneur, as a legal entity, calculates and pays personal income tax for the landlord, then he will be a tax agent for the individual. The amount of personal income tax will be withheld from the rental fee, the tenant will file a tax return in the established form. An individual will not need to count contributions to the budget and submit a profit declaration.

Return to contents

Lessor - individual entrepreneur

In order to receive profit from renting out property for use, an individual can register as an individual entrepreneur. One of the taxation systems will be applied to an individual entrepreneur leasing property: general (OSNO, 15%) or simplified (USN, 6%). An individual entrepreneur can also acquire a patent to carry out rental activities. It is not suitable for small spaces.

The most beneficial for individual entrepreneurs is simplified taxation. But not everyone has the right to it. According to current legislation, in 2017, legal entities can apply the simplified tax system if their income for the last 9 months of 2016 was less than 59.805 million rubles, the average annual number of employees does not exceed 100 people, and the residual value of fixed capital is less than 150 million rubles.

If an individual entrepreneur falls under these conditions, then the simplified tax system is applied to him, if not, the OSNO is applied. According to the law, when an individual entrepreneur leases property for use and pays the simplified tax system of 6%, he is exempt from paying property tax for individuals. Confirmation of such commercial activities are concluded lease agreements; issued acts of transfer of premises; invoices for payment for the use of real estate; declaration of rental activities.

In this case, you should inform the fiscal service that the property is used for profit: provide a copy of the rental agreement and attach a free-form covering letter explaining that the tax on rental premises for individual entrepreneurs will be 6%.

It happens that part of the property is temporarily idle and not rented out. In such a situation, the individual entrepreneur does not have to pay personal property tax for this part. persons The law does not consider downtime as the use of premises by the landlord for personal purposes: during downtime, repair work or a search for a new tenant can be carried out.

An entrepreneur rents out only the real estate that belongs to him. If the property does not belong to an individual entrepreneur, then the type of business activity changes from rental to agency. If an individual entrepreneur rents out real estate, then he must make changes to the statistical register of activities - change OKVED.

If an organization rents premises from an individual (who is not an individual entrepreneur), then it is in relation to this individual lessor. That is, she must calculate personal income tax on income in the form of rent, withhold tax when paying income to an individual and transfer it to the budget (clause 2 of article 226, article 228 of the Tax Code of the Russian Federation). It is impossible to shift the payment of personal income tax to the lessor himself - an individual. And it doesn’t matter what will be written in the lease agreement with an individual. In any case, the personal income tax must be paid by the tenant - the organization (Letter of the Ministry of Finance of Russia dated August 27, 2015 No. 03-04-05/49369).

Personal income tax when leasing

Personal income tax on rent is calculated with each payment of income to an individual according to the following formula:

The personal income tax rate is:

• if the lessor is a resident of the Russian Federation - 13%;
• if the lessor is a non-resident of the Russian Federation - 30%.

And to an individual, the rent is transferred minus the withheld tax amount.

Payment of personal income tax to the budget

The tax withheld by the organization is transferred to the budget no later than the day following the day the rent is paid to the individual (clause 6 of Article 226 of the Tax Code of the Russian Federation).

BCC for personal income tax for rent - 182 1 01 02010 01 1000 110. That is, the same as when transferring personal income tax for employees of an organization.

Reporting when renting from an individual

For an individual landlord, you need to create a separate tax register for personal income tax and at the end of the year, in the general manner, submit a 2-NDFL certificate to the Federal Tax Service. It must reflect income in the form of rent, the amount of calculated, withheld and transferred to the personal income tax budget.

The income code in 2-NDFL when renting from an individual is 1400.

In addition, information on the individual lessor is included in the quarterly 6-NDFL report.

Insurance premiums when renting premises from an individual

The amount of rent paid to an individual is not subject to insurance contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund (

In that case, if an individual is registered as an individual entrepreneur, the question does not arise at all: Everyone understands that entrepreneurs can rent premises for offices, shops, warehouses or workshops - and can, if possible, rent out such real estate. But is registration with the Unified State Register of Enterprises required in order to enter into such agreements?

In reality, no. Art. 608 of the Civil Code of the Russian Federation states that property can be leased either by the owner, or by a person authorized by him, or by someone who, by virtue of law, is granted the right to act on behalf of the owner. The law no longer mentions any additional restrictions (for example, the need to have individual entrepreneur status and register with the Unified State Register of Individual Entrepreneurs) and does not establish any barriers.

Article 608 of the Civil Code of the Russian Federation. Landlord

The right to lease property belongs to its owner. Lessors can also be persons authorized by law or the owner to lease property.

The mere fact of leasing real estate of any type is not enough to talk about entrepreneurship. The Plenum of the RF Armed Forces in 2004, by resolution No. 23 concerning illegal entrepreneurship, clarified that if an individual has real estate, but it is personally in his possession given time is not needed - it has the right to use it, including for renting (clause 2 of the resolution). A similar position was expressed in paragraph 13 of the resolution of the Plenum of the RF Armed Forces No. 18 of 2006.

Thus, a one-time transaction is not enough to hold a citizen accountable for illegal business or to require him to urgently register with the Unified State Register of Individual Entrepreneurs. It is required that such transactions be systematic.

Can an individual be a landlord?

For organization

There is no direct ban on this. According to Article 130 and Article 213 of the Civil Code of the Russian Federation, a citizen has the right to own any property for which restrictions are not established by law - and to dispose of his property as he sees fit.

Accordingly, from the point of view of current legislation, there is no prohibition on leasing real estate from an individual to a legal entity - and is not expected in the foreseeable future.

For another individual

To the question whether it is possible to rent out non-residential premises to an individual, the answer from the legal perspective is positive. The provisions of the Civil Code regarding the lease agreement do not in any way limit the subject composition of the participants in the legal relationship. Accordingly, there are no restrictions on agreements under which one citizen, who is not an individual entrepreneur, leases real estate to a second person, who also does not have entrepreneurial status, any real estate property - including non-residential ones.

The mere conclusion of a property lease agreement gives the tenant the right only to demand that the property be transferred to him. The question of what the tenant will do with it later is not considered by law, and no restrictions are placed. Accordingly, even if one citizen rented out a non-residential property to another, and he used it for illegal business, the agreement will still not be declared invalid.

Are there any restrictions?

The only legal limitation for renting is the need to pay taxes. No one has canceled personal income tax - and therefore if an individual rents out non-residential premises, he will need to pay:

• 13% - if he is not an individual entrepreneur;
• 6% – if the individual entrepreneur is “simplified”.

However, the Unified State Register of Real Estate, where rights to real estate are recorded, does not know the division of citizens into individual entrepreneurs and non-individual entrepreneurs - in it the distinction is established only at the level of “individuals - organizations”. Therefore, the contract itself can be concluded without restrictions.

Is it possible to enter into an agreement as a tenant?

As for the question of whether an individual can rent non-residential premises, there are no restrictions here either. Moreover, Some of the non-residential real estate can also be used for personal purposes. For example, the law does not contain any prohibitions on a citizen renting a garage to house his personal car, which is not used for commercial activities.

Another thing is that renting clearly commercial real estate can raise questions from regulatory authorities - and even provoke an audit. But the law itself does not contain a ban on such actions.

Conclusion

Thus, having owned non-residential real estate, a citizen has the right to rent it out without registering as an individual entrepreneur in the Unified State Register of Individual Entrepreneurs. If the transaction was a one-time transaction and has no signs of systematicity, the law does not establish any obstacles.

Questions may arise only in cases where the object bears clear signs of a commercial purpose - but even in this situation there is no direct legal prohibition.