The monthly rent for the use of the Premises and the adjacent Spaces, Parking Spaces (hereinafter referred to as the "Rent") consists of:
Fixed or fixed part of the rent
- A fixed part of the rent of the amount of money charged for the lease of the Premises and including VAT 18%. The fixed part of the rent is calculated at the following rates per square meter of the rented Premises:
- ___, 00 rubles per month per square meter of the rented area of the Warehouse Premises, including VAT; ___, 00 rubles per month per square meter of the rented area of the Office and Household Premises, including VAT;
- ___, 00 rubles per month per square meter of rented area Office Spaces, including VAT. The cost of the Fixed part of the rent includes the Services specified in the List of Services (Appendix No. 5). The cost of the Fixed part of the rent includes the Tenant's use of the Property.
Variable part of the rent
The variable part of the rent includes (limits on consumption are set in Appendix No. 6 - the amount of expenses for consumed electricity, the calculation of which is made at the tariffs established by the organizations supplying the relevant services in accordance with the readings of metering devices (the amount of electricity provided, kW); - the amount of expenses for water consumption and sewerage, the calculation of which is carried out at the tariffs established by the organizations supplying the relevant services in accordance with the readings of metering devices or in accordance with the calculation of the consumption rate agreed by the parties. set in Appendix No. 6. Fees for the use of Parking Spaces. The calculation of the Fee is carried out at the following rates: 7500.0 rubles per month, (not subject to VAT), for one Parking Space for trucks; 1500.0 rubles per month, (not subject to VAT). VAT) for one Parking Me one hundred for light vehicles.
Change in rent in a lease
The Landlord reserves the right to change the cost per square meter of the leased Premises on its own initiative, but not more often than 1 (One) time per year from the Lease Start Date and no more than 5% of the previous cost per square meter of the leased Premises, with prior notification of the Tenant not less than 1 (one) month. In this case, the parties sign an additional agreement to this agreement. The lessor has the right to unilaterally increase the rate of the variable part of the rent, depending on the change in the tariffs of the organizations supplying the relevant services. In this case, the Lessor, to the written notification of the change in the cost of utilities and maintenance services, sent to the Lessee, attaches the relevant documents confirming the fact of the change in tariffs or the cost of services.
We accept lease agreements for expert evaluation. We are engaged in the preparation of complex contracts.
Rent from the lessor, including variable
Lease relations are very popular among business entities. By providing "free" property for rent, lessors with its help extract additional income, and tenants, in turn, for a certain fee, get the opportunity to use other people's movable or immovable property.
In this article, we will consider the issues of accounting for rent received by the lessor from the lessee.
In accordance with article 614 of the Civil Code Russian Federation(hereinafter referred to as the Civil Code of the Russian Federation) the main obligation of the lessee is the timely payment of the rent for the use of the property in the amount and terms stipulated by the lease agreement.
The rent is set in the form:
- defined in a fixed amount of payments made periodically or at a time;
- the established share of products, fruits or income received as a result of the use of the leased property;
- provision of certain services by the lessee;
- transfer by the lessee to the lessor of the thing stipulated by the contract into ownership or lease;
- imposing on the lessee the costs of improving the leased property stipulated by the contract.
The parties may provide in the lease agreement for a combination of the specified forms of rent or other forms of payment for the lease.
The most common type is the establishment of rent in the form of fixed payments made periodically or in a lump sum.
Several objects can be transferred at once under a lease agreement. In this case, the rent can be set both for the whole of the leased property as a whole, and for each object separately. In order to avoid further disagreements between the parties to the agreement, it is better to set the rent separately for each object leased out.
Variable rent, set monthly, by agreement of the parties, in order to compensate for utility bills, in the author's opinion, does not fully comply with the law. At the same time, from the point of view of the tax authorities, with such a rent, the lessor will be able to recognize only the costs of purchasing fuel, water and energy of all types spent for technological purposes, generation of all types of energy, heating of buildings, as well as the costs of transformation and transmission of energy consumed by them directly, without taking into account those consumed by the tenants (Letter of the Federal Tax Service of the Russian Federation for the Moscow Region dated November 13, 2006 No. 21-25-I / 1372). Unlike the lessee, who has the right to include both fixed and variable components of the rent in the composition of expenses accepted for taxation of profit (Letter of the Federal Tax Service of the Russian Federation for the Moscow Region dated November 13, 2006 No. 21-25-I / 1372).
According to the Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 11, 2002 No. 66 "Review of the practice of resolving disputes related to rent", in paragraph 11 of which it is explained that when applying paragraph 3 of Article 614 of the Civil Code of the Russian Federation, courts must proceed from the fact that within a year the condition of the contract should remain unchanged, providing for a fixed amount of rent or the procedure (mechanism) for calculating it. The lessee appealed to the arbitration court with a claim against the lessor to invalidate the terms of the lease agreement, which provides for a quarterly increase by the lessor of the amount of rent by indexing it taking into account inflation, since this condition contradicts the peremptory norm of paragraph 3 of Article 614 of the Civil Code of the Russian Federation, which establishes the possibility of changing the amount of rent no more than once a year. But the court, though only in the case under consideration, established that determining the rent rate in an amount equivalent to a certain amount in foreign currency means establishing a mechanism for calculating it. This determination of the amount of rent is intended to eliminate the adverse effects of inflation. A change in the exchange rate of a foreign currency does not mean a change in the amount of rent in accordance with paragraph 3 of Article 614 of the Civil Code of the Russian Federation. As a result, it turns out that in order to introduce a variable rent, it is necessary to have a clear algorithm for calculating it, prescribed in the contract, otherwise, it is easy to lose the lawsuit.
The terms for making the rent are determined by the contract. In this case, the parties can provide for any procedure for its introduction: monthly, quarterly, once a year, by making a prepayment or with a deferred payment.
Clause 3 of Article 614 of the Civil Code of the Russian Federation stipulates that the rent can be changed by agreement of the parties within the time frames stipulated by the contract, but not more often than once a year. At the same time, the amount of rent can both increase and decrease.
The lessee has the right to demand a reduction in rent in the event of:
- if due to circumstances for which he is not responsible, the conditions of use provided for by the lease agreement, or the condition of the property has significantly deteriorated;
- if the lessor violated the conditions for the overhaul of the leased property;
- if the lessor did not warn the tenant about the rights of third parties to the property when concluding a lease agreement.
In the event of a significant violation by the tenant of the terms of payment of the rent, the lessor has the right to demand from him an early payment of the rent within the period established by the lessor. In this case, the lessor does not have the right to demand early payment of the rent for more than two consecutive terms (paragraph 5 of Article 614 of the Civil Code of the Russian Federation).
Rent in accounting.
The procedure for reflecting rental payments in the lessor's accounting depends on whether this activity is the main one or not.
In accordance with clause 5 of PBU 9/99 "Income of an organization" (Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n "On approval of the Accounting Regulations" Income of an organization "PBU 9/99" (hereinafter - PBU 9/99)) in organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, proceeds are considered receipts, the receipt of which is associated with this activity (rent).
The Chart of accounts of accounting and the Instructions for its application (Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n "On approval of the Chart of accounts of financial economic activity organizations and instructions for its use ") to summarize information on the income and expenses associated with the normal activities of the organization, as well as to determine the financial result for them, account 90" Sales "is intended.
Proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement (when it is the subject of the organization's activities) is reflected in account 90 "Sales" subaccount 90-1 "Revenue".
If the provision of assets for lease is not the main activity of the organization, then, according to paragraph 7 of PBU 9/99, receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets are recognized as other income, and are reflected in the credit of account 91- 1 "Other income".
In this case, the costs associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets are recognized as other (clause 11 PBU 10/99 "Organization's expenses" (Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n "On approval Accounting Regulations "Expenses of the organization" PBU 10/99 ")).
In order to determine to what type of activity the transactions on the transfer of property for rent should be referred to clause 4 of PBU 9/99.
In accordance with the specified paragraph in accounting, the organization independently recognizes receipts as income from ordinary activities or other receipts, based on the requirements of PBU 9/99, the nature of its activities, the type of income and the conditions for their receipt.
In other words, the organization must independently decide what type of activity the transactions for the transfer of property to lease belong to, and fix this in the accounting policy of the organization. This condition is determined by the Charter of the organization, where most often the lease of property is provided as a type of activity, respectively, the lessor recognizes the proceeds as income from ordinary activities.
If the rent will be reflected by the organization in accounting as income from ordinary activities, then the following entries are made in the accounting:
The debit of account 62 "Settlements with buyers and customers" Account credit 90-1 "Revenue" - reflects the amount of lease payments to be received;
Debit of account 90-3 "Value added tax" Credit of account 68-2 "Calculations for value added tax" - the amount of VAT payable to the budget is reflected;
Debit of account 51 "Settlement accounts" Credit of account 62 "Settlements with buyers and customers" - reflected the money received from the tenant.
Transferred as a single payment for the entire period of the lease agreement, the rent is considered as a prepayment and is recorded on account 62 "Settlements with buyers and customers" subaccount "Settlements for prepayment".
If the rent is reflected in the lessor's accounting as part of other income, then the following entries are made in the accounting:
The debit of account 76 "Settlements with different debtors and creditors" subaccount "Settlements for rent" Account credit 91-1 "Other income" - reflects the accrual of rent to be received;
Debit of account 91-2 "Other expenses" Credit of account 68-2 "Calculations on value added tax" - VAT charged;
The debit of account 51 "Settlement accounts" Account credit 76 "Settlements with various debtors and creditors" subaccount "Settlements for rent" - reflected the money received from the tenant.
The lump-sum amount of the lease payment of the organization, in which the transfer of assets to lease is not the main type of activity, is accounted for in account 98 "Deferred income" subaccount 98-1 "Income received on account of future periods".
On subaccount 98-1 "Income received on account of future periods", the movement of income received in the reporting period, but related to future reporting periods, is taken into account.
The amount of income related to future reporting periods is reflected in the credit of account 98 "Income of future periods" in correspondence with accounts for accounting for cash or settlements with debtors and creditors, and in debit - the amount of income transferred to the corresponding accounts at the beginning of the reporting period, to to whom these revenues are attributed.
Analytical accounting on account 98-1 "Income received for future periods" is maintained for each type of income.
The rent is recognized in accounting based on the assumption of temporary certainty of the facts of economic activity and in the presence of the conditions listed in clause 12 of PBU 9/99:
- the organization has the right to receive this proceeds arising from a specific contract or otherwise confirmed accordingly;
- the amount of revenue can be determined;
- there is confidence that as a result of a particular transaction there will be an increase in the economic benefits of the organization.
If in respect of monetary funds and other assets received by the organization in payment, at least one of the listed conditions has not been fulfilled, then the accounts payable, and not the proceeds, are recognized in the accounting of the organization.
Example.
The organization entered into an equipment lease agreement for a period of three months. The amount of rent per month is 17,700 rubles (including VAT - 2,700 rubles).
The lease payment in the amount of 53,100 rubles (including VAT - 8,100 rubles) was transferred by the tenant immediately for the entire period of the lease agreement.
The lessor organization uses the following sub-accounts of the working chart of accounts:
62-1 "Calculations for rent";
62-2 "Settlements in advance payment".
The following entries were made in the accounting of the organization - the lessor:
Debit 51 Credit 62-2 - 53 100 rubles - the amount of advance payment for the rented equipment is reflected;
Debit 62-2 Credit 68-2 - 8,100 rubles - VAT is charged on the prepayment amount (clause 1 of Article 167 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation));
Debit 62-2 Credit 98–45,000 rubles - the amount of prepayment is reflected as deferred income;
Debit 62-1 Credit 91-1 - 17,700 rubles - the rent for the reporting period was charged;
Debit 91-2 Credit 68-2 - 2,700 rubles - VAT charged on the rent of the reporting period;
Debit 68-2 Credit 62-2 - 2,700 rubles - accepted for deduction of VAT from the prepayment amount;
Debit 98 Credit 62-1 - 15,000 rubles - the amount of the rent previously recorded as deferred income is reflected.
The landlord must issue an invoice to the tenant for the rent.
According to clause 3 of Article 168 of the Tax Code of the Russian Federation, the invoice is issued no later than five calendar days, counting from the date of the provision of services.
Issuance of invoices for the sale of services for the provision of rental property is possible not earlier than the end of the tax period, at least the month in which the services were actually rendered.
Rent in tax accounting.
The provision of property for rent is the main activity of the organization.
According to article 249 of the Tax Code of the Russian Federation, the rent received from the lessee is classified as income from sales. The main types of activities are determined by the Charter of the organization, where most often the lease of property is provided as a type of activity.
If an organization recognizes income and expenses on an accrual basis for the purpose of taxation of profits, then income is recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt of funds, other property (work, services) (paragraph 1 of Article 271 of the Tax Code RF).
For organizations that systematically provide for a fee for temporary use and (or) temporary possession and use of their property, the costs of such activities are associated with the implementation (subparagraph 1 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation).
If the lease agreement provides for an uneven schedule of lease payments, then, according to the latest clarifications of the Ministry of Finance of the Russian Federation, given in Letters dated April 17, 2009 No. 03-03-06 / 1/258, dated April 2, 2009 No. 03-03-06 / 1 / 212, the taxpayer, on the basis of subparagraph 3 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation, must in such cases take into account rental payments in income, based on the amounts provided for in the payment schedule. A similar position is contained in the Resolution of the Federal Antimonopoly Service of the Urals District of December 16, 2008 in case No. F09-9466 / 08-C3.
According to the author, an uneven payment schedule also occurs when the rent is paid once for a long period of time, for example, once a year or every six months. At the same time, a one-time inclusion of such a fee in income is not entirely beneficial to the organization, since it will lead to a one-time payment of income tax or an advance payment in a larger amount. Therefore, it is more expedient to distribute such incomes over the reporting periods. However, taking into account the position of the Ministry of Finance of the Russian Federation, this approach may give rise to claims from the tax authorities.
Note that earlier, officials indicated that income in the form of rent payments is recognized in tax accounting, taking into account the principle of equal recognition of income and expenses, regardless of their actual payment. At the same time, the monthly conclusion of acts of services rendered under a lease agreement for the purposes of tax accounting of income in the form of rental payments is not required. This position was stated in the Letters of the Ministry of Finance of the Russian Federation dated April 17, 2007 No. 03-03-06 / 1/248, dated February 6, 2007 No. 03-03-06 / 1/59, dated November 10, 2006 No. 03-03 -04/1/752, Federal Tax Service of the Russian Federation for the city of Moscow dated September 22, 2008 No. 20-12 / 089128.
The provision of property for rent is not the main activity of the organization.
In this case, income from renting out property is recognized as non-operating income (paragraph 4 of Article 250 of the Tax Code of the Russian Federation).
Subparagraph 3 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation establishes that for non-operating income from the lease of property, the date of receipt of income is the date of settlement in accordance with the terms of concluded agreements or the presentation of documents to the taxpayer serving as the basis for making settlements, or the last day of the reporting (tax) ) period.
The expenses for the maintenance of the property transferred under the lease agreement (including depreciation on this property) are included in the non-operating expenses (subparagraph 1 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation).
Communal payments.
As noted above, in accordance with Article 614 of the Civil Code of the Russian Federation, rent can be set either in a fixed amount or in a “floating” amount, consisting of two parts - a fixed amount of rent and a variable component consisting of utility bills.
As a rule, all lease agreements, in one form or another, contain a condition that it is the tenant who bears the cost of paying utility bills. This raises the question: how is it most profitable from a tax point of view for the parties to the agreement to document such a condition. And first of all, in this case, we are talking about such a controversial tax as VAT.
In practice, there are different options for payments for electricity, gas, water supply, telephone communications and other utilities. Let's consider them in more detail.
1. Utilities are included in the rent.
The first method is rarely used. After all, tariffs for utilities are constantly growing, in addition, when concluding an agreement, the parties do not yet know to what extent utilities will actually be consumed by the tenant. Therefore, it is hardly possible to calculate in advance the amount of a fixed lease payment that will cover all the expenses of the lessor for utility bills in the performance of the contract. The parties are not entitled to change the amount of the rent during the year, the prohibition on this is established by paragraph 3 of Article 614 of the Civil Code of the Russian Federation.
Therefore, usually in a lease agreement, the parties do not provide for the amount of rent itself, but the method for calculating it, as a result of which a change in the variable component of the rent during the year does not mean a revision of the price of the lease, because the mechanism for determining the amount of rent remains the same.
With a "floating" rent, all amounts received by the lessor from the lessee, including utility bills, are recognized as income from the lease of the property.
By virtue of article 146 of the Tax Code of the Russian Federation, the lessor charges VAT on the entire amount of the rent and pays it to the budget. The invoice is issued by the lessor to the tenant for the entire amount of the rent (including the amount of utility bills), and a separate line for "communal" is not allocated.
A landlord who has received invoices in his name from public utilities has the right to deduct the VAT indicated on their invoices in full. After all, if the utility payments received from the tenant are included in his income, then he has the right to recognize the utility services consumed by the tenant as his own expenses. The same procedure for taxing VAT was explained by officials in the Letter of the Federal Tax Service of the Russian Federation dated February 4, 2010 No. ШС-22-3 / [email protected] The arbitrators in the FAS Resolution adhere to a similar opinion. North Caucasian District dated December 21, 2009 in case No. А63-8994 / 2004-С4-9, dated June 11, 2009 in case No. А53-18515 / 2008-С5-27, FAS Central District dated May 29, 2009 in case No. А23-3029 / 2008А-14-202, FAS Northwestern District dated January 10, 2007 in case No. A05-7971 / 2006-13, dated July 4, 2007 in case No. A56-38904 / 2006.
A lessee who has received an invoice from the lessor for rental services (for the entire amount, including utility bills) in the general manner, on the basis of Articles 171 and 172 of the Tax Code of the Russian Federation, has the right to deduct the amount of VAT indicated in the lessor's invoice. Judges adhere to a similar opinion, as an example we can cite the Resolution of the FAS of the North-Western District of December 27, 2010 in case No. A56-7049 / 2010, Resolution of the FAS of the Moscow District of August 26, 2008 in the case No.KA-A40 / 7882-08 , Resolution of the Federal Antimonopoly Service of the North Caucasus District of June 26, 2008 in case No. F08-3507 / 2008 and others.
2. Utilities are paid separately from the rent.
If utility bills are not included in the rent, then the safest option for reimbursing the utility costs of the lessor is to conclude a lease agreement with elements of a mediation agreement. That is, the lease agreement provides in advance that the lessor, as an intermediary acting on his own behalf, but in the interests of the tenant, acquires utilities for him.
In addition, as an option, a separate intermediary agreement can be concluded. Remember that there is a charge for intermediary services, so the mixed lease must provide for the intermediary's fee, or a separate intermediary contract must include payment for the services of the lessor who provides intermediary services for the tenant.
Moreover, since utilities exhibit their documents in the name of the owner of the property, the options for a mediation agreement concluded between the lessor and the tenant can be either a commission agreement or an agency agreement, in which the agent acts on his own behalf, but in the interests of the principal.
In this case, the landlord will issue two invoices in the name of the tenant: one in his own name for rental services, the second in his own name for utilities. Moreover, the invoice issued to the tenant for utilities is issued by the landlord based on the data of the invoice issued by the utility supplier in the name of the lessor. This invoice is not entered into the lessor's purchase book, but is filed in the ledger of received invoices. This is the procedure for issuing invoices by VAT taxpayers, participants in intermediary agreements, is provided for by the Rules for maintaining journals of received and issued invoices, purchase books and sales books when calculating value added tax, approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914 ...
With such a utility reimbursement scheme, the amount received from the tenant to reimburse utilities is not the lessor's income. The amounts received are recorded in the lessor's accounting as separate business transactions.
In accordance with subparagraph 9 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, income in the form of property (including cash) received by the commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under the commission agreement is not taken into account, agency agreement or other similar agreement, as well as for reimbursement of costs incurred by the commission agent, agent and (or) other attorney for the principal, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or ) another attorney in accordance with the terms of the concluded agreements. These income do not include commissions, agency or other similar fees that become income from ordinary activities.
In case of over-presentation of utilities, the lessor eliminates the risks associated with income tax and VAT, as well as those associated with the possible recognition of the transaction null and void in accordance with Articles 166-181 of the Civil Code of the Russian Federation, as well as the risks of criminal liability arising under Article 171 of the Criminal Code Of the Russian Federation "Illegal business" (in terms of re-presentation of communication services).
However, with such a scheme, the lessor, in addition to the obligation to charge VAT on the amount of the rent, has an obligation to charge tax on the amount of his intermediary fee.
This text is an introductory fragment. From the book All about the simplified tax system (simplified taxation system) the author Terekhin R.S.4.2.6. Repair of fixed assets, including leased ones It should be noted that the concept of repair in the Tax Code is not disclosed, nevertheless, in this case, it should be used in the sense in which it is used in other branches of law. Usually these are works on
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The less prestigious an area is, the more profitable it is to rent out housing there, analysts from Cyan found out. Apartments in New Moscow, Kapotna, Lyublino and Kuzminki pay off the fastest, but it is also more difficult to sell them than housing in prestigious areas
Attractive Kapotnya
According to the results of the first half of 2016, the average profitability from long-term renting of an apartment in Moscow in the first half of 2016 was 5.5%, according to a study prepared by specialists from the Cyan company. In other words, you can recoup an apartment in the capital by renting it out in just over 18 years. Moreover, for different areas the term is significantly different.
As it turned out, the most difficult thing for the owners of the most expensive real estate in the city center is to recover the money spent on its purchase. The leaders of the anti-rating were the Arbat, Khamovniki and Gagarinsky districts. Here, the capitalization rate (the ratio between the price of an asset and the size of the annual income received from renting it out) fluctuates in the range of 4-4.5%, Cyan points out. Thus, having bought an apartment in these areas, the return on investment will take 22-25 years.
Buying an apartment in the least prestigious areas, on the contrary, is the most promising investment decision, according to the research data. The maximum profit for investors will come from renting an apartment in the settlements of Pervomayskoye and Marushkinskoye in New Moscow, as well as in the Kapotnya area in the South-Eastern Administrative District. Capitalization rates here range from 6.4 to 6.7%. That is, the rentier will be able to recoup its investments in 15-15.6 years. The leaders in terms of profitability (6.7%) are three-room apartments near the Moscow oil refinery in Kapotnya.
This effect is due to the fact that with distance from the city center, rental rates do not decrease as much as the cost per square meter, explains in "Cyan".
The study is based on an analysis of over 1 million advertisements for the sale and lease of housing in Moscow, posted on the cian.ru portal in 2012-2016. At the same time, rental rates and the cost of housing were discounted taking into account the dynamics of prices and rental rates.
The company "Miel-Arenda" gives approximately the same figures as "Cyan", however, without dividing by districts: the capitalization rate of capital economy class apartments is from 4 to 7% per annum.
Odnushki are more popular
Per Last year the popularity of renting one-room apartments has grown. “Their share in the structure of demand for the year increased by 3 pp. and amounted to 58%, - notes general manager portal Domofond.ru Eric Segerborg. - At the same time, the number of contact requests for advertisements for the rental of two-room and three-room apartments, on the contrary, has decreased by 1 percentage point. - 34% and 7% respectively ”. The average rental rate also decreased over the past year in all housing segments by 3%. You can rent a one-room apartment in Moscow for an average of 30.8 thousand rubles, a two-room apartment - for 43.3 thousand rubles.
Rentier rule
Cyan's data confirms the so-called golden rule of rentier, says Sergey Shloma, director of the secondary market department at Inkom-Real Estate: “The smaller the living space, the cheaper it is, the more income it brings. From this point of view, it is a kind of pleasure to acquire elite real estate for the purpose of renting out: the profitability of an elite apartment is minimal in comparison with standard housing. "
Yulia Kovaleva, director of the city real estate rental department at Kalinka Group, estimates that the return on lease of elite real estate varies from 1-4% of the initial investment amount, depending on the cost per square meter, decoration, equipment and furniture. The remoteness from the center is also often in favor of the rentier. “Our database has an apartment in Butikovsky, 5, in the Ostozhenka area, which is rented for $ 10 thousand a month,” Kovalev gives an example. “At the same time, a relatively cheap apartment at 1/2 Taras Shevchenko Embankment was recently rented out by the owner for $ 15,000.”
More democratic options are rented not only more profitable, but also faster. For example, economy-class apartments now leave on average within a few days, and last year it took just a few hours, says Oksana Polyakova, deputy director of the apartment rental department at Inkom-Real Estate. “Today, comfort and business class apartments are chosen for about two weeks out of seven to ten options,” she continues. "Last year we looked through three or four apartments for no more than four days." Elite apartments can be on display for as long as necessary, until the owner decides to adequately reduce the rental rate.
If we take the statistics on average for the district, then the conclusions of "Cyan" are logical - cheaper areas bring greater profitability, agrees Anna Moiseeva, General Director of Home Staging Real Estate Agency. On the other hand, the profitability always depends not only on the area, but also on the specific apartment. There are several signs of a liquid object, the expert lists: small footage, low price, proximity to the metro and the center. “It is important to always remember that someday an apartment that is now being rented will still have to be sold,” notes Moiseeva. "And then the factors that are beneficial to the rentier will make it less liquid for the seller."
Buy closer to the center
“The duration of the exposition of apartments for sale, of course, depends on the quality of the apartment itself: the adequacy of its price, house and floor,” says Anna Moiseeva, General Director of Home Staging Real Estate Agency. “But in general, an apartment in a more prestigious area can be exhibited for about two to three months versus six or more months for less liquid apartments in remote areas.”
The fact that real estate located closer to the center sells better is evidenced by Rosreestr data. For example, in the first half of 2016, almost 15% fewer transactions with the transfer of rights to residential premises were registered in the Moscow region than in the same period of 2015: 294.7 thousand and 345.4 thousand transactions, respectively. These statistics mainly describe operations in the secondary housing market.
Demand for new buildings is also decreasing. From January to June 2016, the number of contracts for participation in shared housing construction (DAC) in the Moscow region decreased by 4%, to 41.3 thousand.
In Moscow, on the contrary, deals with both new and secondary real estate have become more frequent. The total volume of transactions with the transfer of ownership of housing increased by 10.8%, to 62.7 thous.
The popularity of Moscow was influenced by the fact that over the past year and a half, Moscow developers have brought to the market a record amount of new projects that can compete in price with the Moscow region, explains Tatyana Kalyuzhnova, head of IRN-Consulting. Discounts also played a role. “In about 30% of projects with 100% payment, you can get a 5-10% discount,” Kalyuzhnova notes.
Average price of 1 sq. m in new buildings in Moscow (in the area from the Third Transport Ring to the Moscow Ring Road), according to the IRN, today amounts to 172.3 thousand rubles. In the suburbs in June, it amounted to 85.4 thousand rubles. for 1 sq. m, according to the study of the company "Miel-Novostroyki". But when looking at specific proposals, the benefits of buying an apartment in Moscow become more evident. So, for example, in mid-June, the Zheldoripoteka company brought to the market a new residential complex Atmosphere in the Lublino area of the South-East administrative district... At the stage of preparing the site for construction work, the cost of one- and three-room apartments with an area of 34.9-76.9 sq. m is 4.1-11.1 million rubles, or 115-145 thousand rubles. for 1 sq. m.
For one "square" in the residential complex "Opalikha O3", located in the Moscow region, 13 km from the Moscow Ring Road, you will have to pay an average of 124 thousand rubles, and the price of apartments, according to the developer's website, is estimated from 2.4 million to 6.86 million rub. (for a one- and three-room apartment, respectively).
Even the most profitable investments in the long-term rental market are significantly inferior in profitability to traditional bank deposits. According to the Central Bank, the base rate of return on ruble deposits with a maturity of more than one year in July is 10.7% per annum.
The Civil Code of the Russian Federation, the parties to the lease agreement can provide for both a fixed amount of rent and the procedure for calculating it. Consequently, the rent can be set in the form of the main (constant) part and the variable part determined by calculation. The permanent part is fixed and includes a fee for the use of the premises itself. The variable portion of the rent is equivalent to (or calculated from) the cost of the utilities consumed by the tenant over a given period. Thus, the entire amount of the rent (both constant and variable parts) is the payment for the lessor's services in providing the property for rent.
The constant part of the rent is usually determined by multiplying the rental rate under the agreement by the leased area in square meters. Therefore, the lease agreement often indicates the size of the rental rate per 1 square meter per month.
Example
You can specify a formula for calculating the constant part of the rent, for example, like this:
"The constant part of the rent is determined by the formula:
TV x / y = A * S,
where Tv x / y is the solid part of the rent to be paid for month x, year y;
A - rental rate under the agreement;
S is the rented area, in square meters ".
It can also be envisaged that the constant part of the rent is multiplied by the consumer price index, by a coefficient that takes into account the conditions for the use of the property by the lessee; by the correction factor, etc.
In the lease, you can specify that the variable part of the rent covers the costs actually incurred by the lessor for utility bills, namely:
Electric Energy;
Water supply;
Thermal energy;
Removal of household waste (you can provide the entire list of necessary services), etc.
Example
You can specify a formula for calculating the variable part of the rent, for example, like this:
"The variable part of the rent is determined by the formula:
P x / y = E + Bo + T + M, where
P x / y - the variable part of the rent to be paid for the month x, year y;
E - the cost of electricity for month x, year y;
Vo is the cost of water supply for month x, year y;
T is the cost of heat energy for month x, year y;
M - expenses for removal of household waste for month x, year y. "
If the payment for utilities is carried out in accordance with the readings of the meters, you can indicate in the contract that the variable part of the rent is to be determined in accordance with the readings of metering devices. It can be prescribed that the readings of utility metering devices are recorded in the presence of authorized representatives of the lessor and tenant.
Attention
In clause 12 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 11, 2002 N 66 it is noted that the imposition on the tenant only of the costs of paying for utilities cannot be considered as a form of rent. Since the lessor does not actually receive a counter-provision for the leased property, payment by the tenant only for utilities does not mean that the contract is paid for.
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