Rental space. Everything you need to know if you are planning to rent a non-residential property

How is the surrender non-residential premises for rent? What laws regulate this process and what conditions must be met in order for a commercial real estate lease transaction to be legal and legitimate for both parties? Read about it in our article.

The procedure for leasing non-residential facilities is a form of property agreement, according to which the lessor (owner of the premises) transfers the property to the tenant (tenant) for temporary use on the terms of the rent. Most often, such lease transactions are made between legal entities or individual entrepreneurs. The procedure for renting non-residential premises is regulated by the Civil Code of the Russian Federation, 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 drawn up 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 fund are subject to lease. Separate elements of the premises (for example, a basement, a roof, a flight of stairs, etc.) are not subject to rent. Non-residential premises are transferred to the tenant along with documents and keys, otherwise the contract is terminated on the basis of the absence of conditions for the operation of the premises.

Rental of non-residential facilities: payment of taxes

Leasing any residential or non-residential premises is directly related to the issues of paying taxes on profits. 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 facilities. So, is it necessary to pay a tax fee when renting out non-residential premises?

Each landlord, whether an individual or a legal entity, is obliged to pay tax on profits received from renting premises!

In accordance with paragraph 4 of part 1 of Art. 208 of the Tax Code of the Russian Federation, the 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 the contract. It is worth noting that the concealment of the fact of the lease of premises often results in the collection of the entire amount of tax for the 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 a residential or non-residential premises owned is rented out: regular bank transfers to a card in a certain amount (usually more than 100 thousand rubles a month), direct information to the tax authorities can serve as sources from the tenant, and other reasons that serve as an excellent lever of pressure on the landlord.

Do I need to register as an individual entrepreneur in order to rent out a room?

In accordance with Russian legislation, the implementation of entrepreneurial activities without official registration with the relevant state 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 in year respectively. It is quite difficult to get an unequivocal answer to the question of whether the lease of premises is an entrepreneurial activity, therefore, when considering such cases and making a decision, the courts take into account many factors and the specific circumstances of the case. For example, if a residential premises is rented out, and the reason for this is that there is no need to use it for one’s own living, this type of income will not be an entrepreneurial activity, however, the owner of the premises will still have to pay the 3-NDFL tax. At the same time, there are several signs that indicate that the leasing of 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 meet the household or family needs of citizens is taken into account, which means that this object is rented out in order to make a profit.
2. If the premises are leased to a legal entity. Accordingly, the organization that rented non-residential premises will note in the expense item the amount spent on rent.
3. If the premises are purchased specifically for further leasing.
4. If the lease is for a very long term or the fact of repeated renegotiation of the lease agreement is established. This aspect is considered by the court as a sign of systematic profit making by the owner of the premises.

In the presence of these signs, according to the law, the owner must be officially registered with state bodies 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 (recall that the tax on income of 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 reporting within the time frame and in the form established by the Tax Code of the Russian Federation.

Sublease of non-residential premises

Renting a residential or non-residential premises implies the possibility of releasing it into sublease directly by the tenant. The transfer 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 consent of the owner to perform this action. The transaction for the sublease 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 state bodies.
3. The rights and obligations of the tenant include: providing the premises to the subtenant within the agreed period and on certain conditions, to exercise control over the use of the premises for the appropriate purpose.
4. The rights and obligations of the subtenant include: timely rent, repair work (by agreement), maintenance of the premises in order and use only for its intended purpose.
5. The fact of the transfer of the premises by the tenant to the subtenant is recorded by the deed of transfer.
6. Any violation of contractual obligations entitles each party to terminate the sublease agreement before the end of its validity period in a judicial proceeding.

Rent of municipal non-residential fund

The lease of non-residential premises, which is 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 economic development regional territory. The most common are transactions for the conclusion of a lease agreement for municipal real estate, in particular, land plots, buildings, individual premises. Cases of lease of operating municipal enterprises are less common. For tenants of the premises of the municipal non-residential fund, the moderate cost of rent, its stability, and the transparency of tenders, on the basis of which the lease of municipal facilities takes place, are very important. Accordingly, these factors influence the fact that municipal real estate is more readily rented by entrepreneurs than private property. True, it is worth noting that sometimes the unsatisfactory condition of municipal premises is a serious problem for the landlord, because, in addition to natural current repairs, tenants have to invest in more substantial 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, an increase in the duration of the lease agreement, taking into account the work performed, reimbursement of expenses incurred upon termination of the lease agreement, exemption from rent as a percentage of the estimated cost of repairs performed, and others . Both individuals and legal entities, as well as citizens of foreign states, can conclude a lease agreement for a municipal non-residential fund. In accordance with Art. 17.1 of the Federal Law "On Protection of Competition" since July 2008, all lease agreements for municipal property are concluded on the basis of 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 bidding, which contains the rules and procedure for conducting, conditions for participants, the procedure for determining the winner and processing the results.

Important! The contract of lease of municipal property, which was concluded without an appropriate auction, is considered invalid.

Assumes the presence of a cadastral passport for the property. Accordingly, if the land is not registered with the cadastral register, the potential tenant must collect a package of documents for it and initially put it on the cadastral register, then an application is submitted for bidding, giving the right to lease this municipal property. In the case of sole participation in the auction, they are considered valid and give the tenant the right to conclude a direct contract. The contract for the lease of 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 address of the location. To submit an application for participation in the auction and the 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 a lessor indicating the purpose and term of the lease;
• other documents stipulated by the auction documentation.

In case of concluding a lease agreement for municipal property for a period of more than 12 months, the tenant must submit information to Rosreestr in order to enter information about the lease into the unified state register.

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

Valeria

Hello! Please tell me! I rent non-residential premises from a tenant who rents a shopping center near a municipal facility! Can I claim an equal right to rent from a municipal facility? To say so to be on an equal footing? Or buy the room that I'm renting?

Awaiting verification

Daria

Good afternoon. Can the owner of the premises lease non-residential premises free of charge to an individual entrepreneur?

Awaiting verification

Shapovalova Oksana

Good day! I am the owner of a trading pavilion located on the territory of the market in Sevastopol, for its legal location there, a lease agreement was signed with the market for an individual entrepreneur, because there is no other option in the Russian Federation legal field (in Ukraine, the lease agreement could be concluded with an individual, by right of ownership of the NTO, and already its tenant signed a sub-lease agreement), but it so happened that the legal owner of the pavilion was not an individual entrepreneur and the agreement was concluded for a friendly individual entrepreneur and, as often happens, relations went wrong and Ipeshnik with the market I broke the contract. While I was looking for a new IP tenant, a debt accumulated for 6 months and today the pavilion was opened without my presence by the market administration, what was stored there was stored somewhere, and the pavilion was leased. How legal were the actions of the market administration and what actions could I take to resolve the issue in my favor (naturally paying the debt to the market). I would be grateful for advice.

Awaiting verification

Yuri Zakharov

Hello! I rent a room for a hairdresser in a shopping center. When he was not a pensioner, he issued an IP (PSN). I pay per year: compulsory medical insurance, OPS, Patent, rent of land in the shopping center, tax for the year. It turns out to be a substantial amount. Profit for the year is slightly more than 300,000.00 rubles. Now retired. What to do to pay less taxes? Can I refuse IP and pay as an individual?

Sergey (senior lawyer)

Hello Yuri! Here you have to calculate yourself. If you are just an individual, then you will have to pay 13% personal income tax, plus there will be a payment for rent in the shopping center and real estate tax. So just count your benefits.

Michael

Hello. I bought non-residential premises in the Russian Federation. Now I live in another country, a foreigner. How is it better / more profitable for me to rent out the premises to tenants who are registered as individual entrepreneurs (on the simplified tax system)? What taxes do you have to pay? Maybe some kind of patent is profitable to buy for such an activity?

Sergey (senior lawyer)

Hello Michael! You draw up a lease agreement for non-residential premises and rent it out. There is nothing complicated here. You are required to calculate 13% personal income tax on all income received and, at the end of the calendar year, submit a declaration and pay personal income tax. A patent is unprofitable for you, since it is necessary to issue an IP, and these are additional costs.

Gulya

Hello! as an individual, I own non-residential premises in the office center building for rent. I will hand over as IP. I plan to use the services management company to manage the premises and pay for utility services (they have a contract for the entire building). With whom should the Criminal Code conclude an agreement, with me as an individual, or with me as an individual entrepreneur?

Sergey (senior lawyer)

Hello! Since you are registered as an individual entrepreneur, then contracts should be concluded as an individual entrepreneur. You can also reduce the tax base if you officially take into account all the costs associated with the rental of property.

Irina

Good afternoon. I own a non-residential premises, without repair, I don’t rent it out, I don’t use it myself. Do I have to pay property tax?

Sergey (senior lawyer)

Hello Irina! Of course they should. Real estate tax is paid only on the fact of owning property on the right of ownership and does not depend on the actual use of real estate.

Larisa

Good afternoon I have IP prom. a platform with boxes and an administrative building on the USN 15%. The main OKVED is 68.20 leasing real estate. IP has been open for 2 years. Large expenditures were made on the improvement of the territory, access roads, equipment for lighting the territory, Internet access, installation of video surveillance cameras and much more, there were very large expenses. Then they leased part of the territory and part of the building to LLC. For two years of coexistence of IP, expenses exceeded income. Now the LLC has refused to rent and I had to look for new tenants. The issue of concluding a lease agreement with a team of workers who will build an industrial complex in the city is being resolved. complex. They liked our territory and the building of the administrative building is suitable for accommodating workers, there are boxes for storing machines and equipment, access roads. There are all communications, separate rooms, renovated. They want to rent a room for a period of 1 year. Can I rent out non-residential premises and how to reflect this in the contract? Thank you!

Sergey (senior lawyer)

Hello Larisa! We see no obstacles to renting non-residential premises. You are free to do so. It is better to entrust the execution of the contract to a lawyer who will be able to take into account all the nuances.

Olga

Hello! I am the owner of 1/2 share in non-residential premises. I want to buy by proxy from my daughter (she lives in another city) part of it from the second owner. Where to apply for this? What documents are needed? After the purchase, I want to rent out the premises, I have an individual entrepreneur, my daughter does not. Can I submit only on my own behalf?

Sergey (senior lawyer)

Hello Olga! For redemption, only the consent of the second owner is needed. If there is no such consent, then nothing can be redeemed. He has the right to independently dispose of his property, that is, shares in non-residential premises.

Kirill

Good afternoon He was the owner of non-residential premises (office) for 2 years. Rented out to LLC. As an individual entrepreneur was not registered. The tenant LLC withheld and transferred 13% of the monthly rent for me. After two years of ownership, I sold the property for the same price I bought it. That is, I did not receive any profit from the sale. I understand that I should file a declaration. Tell me, in this case, will I have to pay tax on the sale of my premises?

Sergey (senior lawyer)

Hello Kirill! If you have evidence of the acquisition of premises for a certain price, then you can receive a tax deduction in the amount of actually incurred expenses for the acquisition of this premises, that is, in fact, you can not pay personal income tax at all on the basis of Art. 220 of the Tax Code of the Russian Federation.

Evgenia

Good afternoon, tell me please, I'm going to rent a room for a photo studio, I myself am a photographer. (I don’t have any status yet (self-employed or individual entrepreneur). I need to decide on the choice of registering the status for the tax self-employed or individual entrepreneur. And also to conclude a lease agreement with the landlord of the premises. this moment can lease non-residential premises under the contract, who should be written in the contract (can a self-employed person be written in the lease contract)? What is the best way to arrange myself for a more favorable tax payment for me?

Sergey (senior lawyer)

Hello Evgenia! A contract for the lease of non-residential premises can be freely concluded by both an individual entrepreneur and an ordinary individual. To determine the best option in terms of paying taxes, you must first decide which tax regime you will apply when registering an individual entrepreneur. But in any case, from the point of view of taxes, there is no particular difference when renting a room, since under this agreement you will not receive income, but, on the contrary, you will only bear the costs.

Eugene

Hello! A question. I rented a non-residential premises in the basement of the house and opened a home goods store in it. When registering the IP, it turned out that the owner of the premises must also open the IP, since he is renting it illegally. It makes no sense for him to register, since he has one room and he takes a small rent. Is it possible for him to resolve the issue without registering an individual entrepreneur or will I have to look for a room whose owner is an individual entrepreneur?

Sergey (senior lawyer)

Hello Eugene! The owner of the premises does not need to open an individual entrepreneur if he has only this one premises and he is not engaged on an ongoing basis in making a profit from renting out the premises.

Natalia

Hello! I am the founder and director of an LLC. I'm going to buy non-residential premises as a physical. person and use for the activities of his LLC. What are the options for registration of a non-gratuitous lease of this premises? I would like to legally receive income as an individual and take into account the costs of renting an LLC. Thank you.

Sergey (senior lawyer)

Hello, Natalia! You can legally lease the premises of an LLC as an individual under a lease agreement. Another option may be to arrange a gratuitous lease with a relative, followed by a sublease of the LLC.

Elena

Hello, I am the owner of a private house and an adjacent plot on which a garage is located (non-residential premises). 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. As an individual entrepreneur, my husband pays taxes regularly, and I pay taxes on land and property. Can I be prosecuted for illegal disposal of property or receipt of income without paying taxes?

Sergey (senior lawyer)

Hello, Elena! There is no violation in your actions. You have the right to independently determine to whom and under what conditions to provide property. You decide to provide a garage to your husband free of charge, this is your right. So you don't have to worry.

Igor

Good afternoon. We are two individuals in equal shares (1/2 each) owners of non-residential premises (neither of us owns other non-residential premises). The second owner wants to open a store in our premises. To conduct commercial activities, he has registered an IP. How to properly rent a non-residential property? What do I need to do (if at all) if I do not want to profit from this change? Will I need to file a tax filing if I do not make a profit?

Sergey (senior lawyer)

Hello Igor! It is necessary to conclude a lease agreement for the premises, in which both of you will be listed as landlords. Alternatively, the contract may be concluded by one co-owner, but it will be assumed that the consent of the second owner is available. You may only need to sign a lease agreement. 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 answering 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 a monthly income is an entrepreneurial activity, and you need to open an individual entrepreneur, and I did not see an answer to the question whether it is possible for a citizen of Kazakhstan to open a sole proprietorship on the basis of registration in own apartment in Moscow.

Sergey (senior lawyer)

Hello Leonid! Here it is necessary to look specifically at the situation that the Supreme Court considered. Perhaps there was a different situation. Foreign citizens enjoy the same rights as citizens of Russia, including they can freely register an individual entrepreneur on a general basis.

leonid

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

Sergey (senior lawyer)

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

Hope

Good afternoon I am an individual entrepreneur on the simplified tax system, I want to rent non-residential premises for doing business (hairdressing services). The premises are leased by the owner to an individual who is not registered as an individual entrepreneur. How is it better to arrange everything from the point of view of the tax, 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 the individual?

Sergey (senior lawyer)

Hello Hope! If the premises are currently rented, then the best option would be to draw up a contract for gratuitous use. The main thing is that such an opportunity is provided for by the main lease agreement.

Anna

Good afternoon. I have a commercial premises registered in the name of an individual. In 2018, I rented it out (7 months). I'm completely confused, should I file a declaration and pay tax as an individual or as an individual entrepreneur? Thank you

Sergey (senior lawyer)

Hello Anna! If an individual is indicated in the agreement as a lessor, then you need to file a declaration as an individual and pay personal income tax of 13%.

Elena Sibirtseva

Hello, I own a store in the village, the population is 4,000 thousand people, it became unprofitable to trade, closed it, rented it out for 4,000 thousand rubles. Every year I pay almost 30 thousand property tax for the store, the business has closed. I understand correctly, I have to conclude an agreement as a physical. person and file a declaration after a year? Or is it served in a specific month? I can show the rental amount at least how much? Thank you in advance.

Sergey (senior lawyer)

Hello, Elena! Yes, you must enter into a lease agreement and file a tax return on the received rental payments in the spring of next year. The amount of income will be determined on the basis of the terms of the contract, what conditions you set, and the tax will be calculated.

ale

Hello! Tell me please, is it possible to rent out non-residential premises as an individual. Is there any responsibility if you do not create an individual entrepreneur? And how and when to pay taxes if you rent as an individual entrepreneur?

Sergey (senior lawyer)

Hello! If this is your only room that is rented out, then it is not necessary to issue an IP. If you rent out the premises as an individual, then you must file a 2-NDFL tax return annually and pay the tax on time. If an IP is issued, then the procedure and terms for paying tax depend on which taxation system you will be on.

amon

Sergey (senior lawyer) 02/08/2019 14:02:32 Hello! Without a TRP or a residence permit, you cannot get the status of an individual entrepreneur in any way. These documents must be provided when registering an individual entrepreneur. But you can rent out the premises without registration of IP. 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 the reactive answer)) Another question is if I can’t get an individual entrepreneur while I pay 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 do I apply for tax 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 RVP. Since you will receive income in Russia, it is enough for you to file a personal income tax return every year.

amon

Good afternoon: I am not a citizen of the Russian Federation and I live abroad. I have an unwelcome preoccupation in Moscow. I want to rent it out as an office. In order to open an individual entrepreneur for me, I must have a TRP or a Residence Permit, but since I don’t live there, I don’t have it, but since 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 undesirable room without a residence permit? Can I register as a private entrepreneur? thanks a lot Amon

Sergey (senior lawyer)

Hello! Without a TRP or a residence permit, you cannot get the status of an individual entrepreneur in any way. These documents must be provided when registering an individual entrepreneur. But you can rent out the premises without registration of IP. If you have only one premises, it is difficult to prove that you are engaged in entrepreneurial activity.

Sofia

Hello! In June, the husband purchased a non-residential premises and made repairs there, the employee was without Russian passport he was taken away by the FMS and deported to Uzbekistan. In September, we completed the repair, we signed an agreement on the free provision of an individual entrepreneur and I have been opening an individual entrepreneur beauty salon there since 2015 (I used to work renting a room from an individual entrepreneur) Today they call me from the migration service and say that the fine will be large for me, and possibly they will cover it salon? on what basis? If the repair was done by the husband as an individual?

Sergey (senior lawyer)

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

Valentine

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

Sergey (senior lawyer)

Hello Valentine! 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 a garage for a car service, what documents do I need to provide to the tenant? and do I need to transfer the land to commerce and change the purpose of the land for this? T.K. this is a suburban area. The land and the garage are owned.

Sergey (senior lawyer)

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

Alexei

Thanks Sergey! I have one more question. Because of the same service. The summer cottage is owned, the so-called car service built on it is registered as (GARAGE 100 sq.m.) and there is a certificate for it as my property. Can I work in it as a self-employed person and at the same time pay a 4% tax without opening an IP. And if possible, can I rent part of the garage to my father so that he also works and is considered self-employed.? Thank you in advance!

Sergey (senior lawyer)

Hello Alexey! If you live in the area where the experiment is taking place, you can register as self-employed. Similarly, the question of the father is solved.

Alexei

Good afternoon! I am the owner of the 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, sign an agreement and that’s it. But you need to be prepared for the fact that the neighbors may begin to complain about you, since, most likely, the placement of a car service on a summer cottage is not provided for by the permitted type of use of the land.

Vladimir

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

Sergey (senior lawyer)

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

Oksana

Hello. I'm a SP on a "simplified" system, I'm renting a room for shopping complex owned by the husband. Are we eligible for property tax exemption. Thank you.

Sergey (senior lawyer)

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

Elena

Good afternoon We are LLC, we combine UTII and USN. We rent premises free of charge from individuals and rent them out to several tenants. There are individuals among tenants. Does an LLC have the right to lease premises to individuals? Contracts are standard. Thank you!

Sergey (senior lawyer)

Hello, Elena! An LLC can sublease premises to any persons, citizens and organizations, if it has such a right under the lease agreement. Theoretically, such activity can be recognized as illegal if the lease of premises is contrary to 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 a cafe to my daughter I P without rent. Do I need to file a tax return and what taxes do I have to pay.

Sergey (senior lawyer)

Hello, Nadezhda Nikolaevna! If you rent out the premises as an individual and did not receive 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 unwelcome 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 the status of residential. But how tenants will use this space is another question. If you agree that they live there, then there will be no problems. It is only better not to indicate in the lease that the premises will be used for housing.

Veronica

Hello! IP on OSNO is engaged in wholesale trade. As an individual leases non-residential premises owned by him on the right of ownership. 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, what is the right way to do it? Or register the lease 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 trade in products, a store in the property. I would like to rent out part of the property. 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 as an individual entrepreneur and apply a simplified or general taxation regime for renting.

Ludmila

Hello! I am the only founder of an LLC, we are on UTII, I have a non-residential premises in which a store operates, the owner of the premises is my LLC, I would like to rent it to another LLC for a long time, please tell me what taxes will need to be paid and which taxation system is better to switch to, which would be less pay these taxes. Is it also necessary for me to contribute to the foundation. change documents, because activity will change.

Sergey (senior lawyer)

Hello Lyudmila! The income received from the delivery of real estate is not subject to UTII. Therefore, they will have to pay corporate income tax. Alternatively, you can switch to a simplified taxation system. In connection with changes in the type of activity, it is desirable to amend 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. (on the land signed between me and llc contract gratuitous lease). Is there income here? Do I need to file a 3-NDFL declaration?

Sergey (senior lawyer)

Hello Anna! There is no income in your situation, as you do not receive any income from renting out the property. Therefore, no declaration is required.

Ludmila

Hello! The store is in shared ownership: 1/2 for an individual and 1/2 for an individual entrepreneur. Phys. a person wants to conclude an agreement with an individual entrepreneur on the free use of non-residential premises, since an 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, as the ownership is retained by the individual. The tax office will send notifications of payment of property tax to the owner, regardless of who actually uses the premises.

Anna

Hello, I rent premises for personal services, I have a lease agreement free of charge. At the moment, I received a letter from the tax office about adjusting the declaration for 3 kV. 2018 according to 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 found in the documents, or inconsistencies in the information provided by the taxpayer, with the information available from the tax authority and received by him during the tax control “Should IRS 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 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 a mother and daughter. The mother, as an individual, transfers her daughter's non-residential premises for gratuitous use for a period of 30 years. The daughter formed an LLC, where she performs CEO(mother of the head physician), on the simplified "income minus expenses." Question: Is it necessary to put a building on the organization's balance sheet? (it turns out rented?) And who pays the tax on property and utilities?

Sergey (senior lawyer)

Hello! The contract is 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 of utilities by default is assigned to the person to whom the premises were transferred for use, but other conditions may be prescribed in the contract.

Galina

Hello, tell me please! There was a need to move to the premises of a retail store (clothing), where repairs 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, what about the tax?

Sergey (senior lawyer)

Hello Galina! It is better for you to postpone the conclusion of the 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, it is fraught with problems with the tax.

Pauline

Hello! I am a sole proprietor, I own a store building. As an individual, I rent part of the store to a legal entity, the state registration of the contract was made in 2012. all this time she 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 demand to provide explanations 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, moreover, 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 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 to the organization for doing business and, as a result, it was you who had to submit declarations on income from renting 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 the tax audit in more detail, since there is a significant risk of additional taxation for you.

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 (IP, patent and/or others) should I pay taxes?

Sergey (senior lawyer)

Hello! You need to open an IP. Taxes will be paid depending on the system of taxation that you choose. The features of taxation systems are quite numerous, they cannot be disclosed 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, tell me please, I rent a room for a children's development and creativity studio, there is no room in the room. Alarm and the like. Tell me, are there any standards for renting premises, what should be in the room ??? And who should install the alarm system?

Sergey (senior lawyer)

Hello Nikita! There are no standards for renting premises in the legislation. Each landlord can independently develop such standards, but this is not necessary. But the legislation contains mandatory requirements for premises of 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, it will be so. But usually such issues should be decided 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 a non-residential premises in Moscow, now I want to rent it out and there are options both for a long-term lease agreement and for 11 months. -Do I need to register as an individual entrepreneur or is it enough to pay tax on 3NDFL? -Second question? When selling premises, do I, as an individual, now have the right to a deduction for the costs incurred for the acquisition of an unwanted premises, or is such a right given only for residential real estate? -when choosing an IP of 6 or 15 percent, is the right to a deduction for the expenses incurred for the acquisition of non-residential premises retained?

Sergey (senior lawyer)

Hello Alexey! If there is only one room, then it is not necessary to register an IP. But you need to pay personal income tax on the income received. The tax deduction is available only for the purchase of residential property.

Stella

We are the governing body. we received a request from kumi. kumi asks for information on concluded agreements for the maintenance, maintenance and current repair of the common property of an apartment building with tenants renting municipal non-residential premises. question: should the Criminal Code give contracts if the tenant registers everything through kumi? if you can show me an article from the labor code

Sergey (senior lawyer)

Hello! This issue is resolved at the discretion of the management company, since KUMI does not have the right to demand information about the economic activities of commercial organizations.

Love

Good afternoon. My mother is a pensioner, at the moment she has an IP on UTII. shop owned. Now he wants to close the IP. I will work in the store by opening an IP. Is it possible to work in this store without a lease, simply by issuing the right of disposal at one's 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 obliged to have any premises on lease.

Eugene

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

Sergey (senior lawyer)

Hello Eugene! If a non-residential premises is a country house, then it is not necessary to register it. It is enough to prescribe in the land lease agreement that the land plot is leased together with a country house.

Alexander

The owner - an individual rents out a small non-residential premises of 12 sq.m. The term of the contract is 11 months. with prolongation, Do you 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 non-residential premises is an individual who wants to rent it out. But he does not want to register as an individual entrepreneur. Can another individual who is an individual entrepreneur hand it over to us by proxy from the owner? In the power of attorney, the owner is given the right to manage non-residential premises, including the conclusion of a lease agreement, for a price and on terms at his own discretion with the right to receive money as a lease and dispose of money at his own discretion, payment of taxes, etc. Is this power of attorney recognized as competent and with such a wording, will the income from the lease be recognized as the property of the IP, and not the owner of the physical. faces? And will the sole proprietor 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 someone else's premises. But if you are not embarrassed by the fact that the contract will be legally void, then you can use this option to avoid problems with the tax. In terms of income, everything will depend on who will be the landlord in the contract. If the landlord is the owner, then the individual entrepreneur will not have to pay anything.

Galina

Good afternoon I have such an unusual situation. Sole Proprietor at OSNO, engaged in wholesale trade of groceries, etc. conservation. In 2017, he built an administrative building. The ownership right is registered for each office for him, as for an individual. It was supposed 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! The proceeds from the rental of premises must be treated as income received and used in the calculation of taxes payable.

Alexei

Hello. I'm renting a room, an application was written to terminate the contract, under the contract for 2 months. 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 15 days that the new tenant is already using the premises. My contract has not yet been terminated. Whether their actions to demand payment for these 15 days are legal. 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 the payment of rent payments in the event of early termination of the contract. In itself, such a condition does not contradict the current legislation.

Alexey Krainov

Hello. I am planning to buy a non-residential property for rent. While I, as an individual, acquire it for myself, in the future I plan to open an individual entrepreneur and will rent it out as an individual entrepreneur. Tell me if it's possible to rent out like this or tell me the best options for how to proceed with regard to renting out

Sergey (senior lawyer)

Hello Alexey! You can safely rent out the premises as an individual. There are no restrictions on this legislation. For such activities, it is not even necessary to issue an IP. It is enough to submit a tax return every year.

Natalia

Hello! I am an individual entrepreneur and I rent non-residential premises also an individual entrepreneur. Payment goes to the current account. Now the Tenant has declared that they have a reorganization and they will already be an LLC. They ask you to renegotiate the contract. Will something change from this in my further activities of renting them out? For financial and economic issues or for payment through settlement with? Thank you.

Sergey (senior lawyer)

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

Raisa

Hello Sergey. I have such a situation - there is a trading kiosk on the market, which I constantly subleased, paid for it UTII, since the market administration at one time took good inputs for installing the kiosk, but it was impossible to re-rent it in the lease agreement ... This is a sublease agreement and gratuitous use .Since now the tax requirements have become tougher with the introduction of cash registers, 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 okved ... Tell me, a contract for hiring non-residential premises between an individual entrepreneur and an individual will work in my situation.? I want to protect myself, I don’t trade there, and I want the tenant to be responsible for his own activities? how should I do it right?

Sergey (senior lawyer)

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

Svetlana

Good afternoon Please tell me what kind of lease agreement should be concluded so as not to lose the right to a licensed type of activity? I own a room, as an individual I rent LLC, where I am the founder, I want to rent one office to another LLC. This Ltd. activity is not licensed. What contract 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. You can conclude a regular lease agreement for a property.

Olga

Hello. LLC Leases part of the premises to a legal entity, a long-term contract, the numbers of the premises are specified in the contract. Is it possible to apply the property tax exemption to other premises that are not leased.

Sergey (senior lawyer)

Hello Olga! It is unlikely, since during the check it turns out that not all the 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 the premises owned by the LLC? The main activity - sale, provision of services.

Sergey (senior lawyer)

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

Natalia

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

Sergey (senior lawyer)

Hello, Natalia! Maybe if the money received from subletting goes to charitable purposes. The resulting income is likely to be treated as income when determining income tax.

Tatiana

Hello! A building lease agreement was concluded with one legal entity, registered with Rosreestre. This legal entity is responsible for maintaining the building on its own. Now part of the building must be leased to the second jur. a person by registering with Rosreestre. 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 contradiction between the two lease agreements, then the maintenance of the building can be entrusted to these legal entities by appropriate wording in the text of the agreement.

Julia

Good afternoon. The landlord is a shopping center, the tenant is a stationery store, opposite the toy store in the shopping center. The stationery store expanded its assortment by adding toys, games, construction sets, etc. Question Does the lessor of the 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 stipulated by the contract, then the tenant is obliged to fulfill it. But in the absence of such provisions in the contract, the legislation does not give the landlord the right to regulate the range of tenants.

Edik

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

Sergey (senior lawyer)

Hello! If the purpose of the premises is not indicated in the lease agreement and if the purpose is changed, there will be no redevelopment or reconstruction, then you can change the type of activity.

Eugene

Hello. I have been renting a car repair box on the territory of a car wash for a long time. I installed roller shutters and paid the security deposit for the last month. The contract was not concluded, the money was monthly transferred in cash. Decided to move out. 2 weeks notice. The security deposit and the money for the roller shutter, or the roller shutter itself, refuses to return. Is it possible to bring them to administrative or criminal liability or to return their own?

Sergey (senior lawyer)

Hello Eugene! You can try to go to the police with a statement about the commission of arbitrariness, as the owner of the car wash tried to exercise his civil rights in a manner not prescribed 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 15 square meters from this area to another individual entrepreneur, these 15 square meters are fenced with a glass showcase. I conduct tax reporting as UTII and USN 6 without a cash desk. How will you be accountable for the area you rent out?

Sergey (senior lawyer)

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

Magomed

Hello. I live in the Republic of Ingushetia, for my underage nephews-orphans 10 and 13 years old, I built a small room measuring 14 by 5, dividing it into 4 small rooms measuring 12 square meters each for renting out for small shops. The room was 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 act as a private individual, as a close relative on a trusting relationship. The total income from all premises is no more than 45 thousand per month and minus the cost of gas, electricity, repair and maintenance of the premises. The average monthly income in the summer period is 35-38 thousand rubles, in the winter period 30-33 thousand rubles. 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 activity can be regarded as entrepreneurial, but in any case, it is necessary to pay personal income tax, regardless of the registration of the individual entrepreneur.

Magomed

Continuing the topic of Ingushetia, the tax inspector suggested that I conclude a lease agreement and present it 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 the word is more valuable than the law? And another question - if it is possible, is it profitable in this scenario to register an individual entrepreneur in order to pay according to the simplified system 6? This is the first time I've encountered 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 from the proceeds than to pay 13 personal income tax. But when registering an individual entrepreneur, you will have to draw up written agreements with landlords in order to confirm the legitimacy of the proceeds.

Magomed

Thanks Sergey for the help. And at the conclusion, if I would like one more question, does the lease agreement need to be certified by a notary or can it be presented in a 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 notarize it with 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 leased by MUP "...", the director of this MUP can lease these premises, for example, LLC? Or can an LLC sublease from MUP or directly enter into a lease agreement with the city administration?

Sergey (senior lawyer)

Hello Maria! MUP can sublease premises only with the consent of the landlord under the main lease agreement. An LLC can conclude a lease agreement directly with the administration, subject to the termination of the lease agreement with MUP.

Irina

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

Sergey (senior lawyer)

Hello Irina! Preferably before receiving the first money from renting out the premises. The presence of IP status does not matter for the purposes of selling property.

Victor

Hello! I am an individual entrepreneur, I report on the UTII form. For my work, I conclude 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! The lease of property is not included in the object of taxation for VAT. Therefore, it is not necessary to include clauses on VAT in the lease agreement.

Tatiana

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

Sergey (senior lawyer)

Hello Tatiana! In order to avoid misunderstandings, it is better to indicate in each contract a specific part of the premises leased to each LLC. The law, of course, does not directly indicate 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 contracts will be invalidated.

Natalia

Hello. An individual leases non-residential real estate to an organization, 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, the payment of personal income tax is its obligation and the organization also bears responsibility for non-payment?

Sergey (senior lawyer)

Hello, Natalia! Responsibility should be borne by the organization, which must calculate and pay personal income tax for an individual.

Angela

Good evening. I am an individual, I rent non-residential premises, the lease agreement is 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 LLC land. a plot for the same price as renting 15,000 rubles .. An individual does not receive income. But what about the duty of a tax agent? After all, LLC is obliged to withhold and transfer personal income tax? Should it concern us where and how much the individual transfers the payment received from us? Or can you show both contracts to the tax office so that we don’t get additional tax later? Thank you!

Sergey (senior lawyer)

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

Victoria

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

Sergey (senior lawyer)

Hello Victoria! Administrative responsibility for such actions is not established. But under certain circumstances, the landlord can be held criminally liable for fraud. Also, in civil proceedings, the deceived tenant may demand compensation for the damage and losses caused to him.

Galina

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

Sergey (senior lawyer)

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

Galina

Hello! Sergey, thanks for the answer. I am 67 years old, I think that I can rent one room without forming an individual entrepreneur. On the same basis, I think that it is possible to conclude an agreement between me and my individual entrepreneur who is on UTII for the free use of this room, since it will not generate income for me. -of a good 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 on a person the obligation to additionally transfer property to his IP. The only differences are in the system of taxation and social payments. Please tell me if I think correctly. Regards.

Sergey (senior lawyer)

It does not matter that you will not 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. It is impossible to hand over the property to yourself both for rent and for gratuitous use.

Andrey

Good afternoon! as an individual I am the owner of commercial real estate. I rent real estate LLC as an individual. I have my own LLC, where I am the sole 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, which 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 the LLC to be able to lease the premises, it is necessary that this property be owned by the LLC or on a leasehold basis 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 would be the current scheme, since it will not be necessary to include the premises in the assets of the LLC, to carry out the appropriate tax accounting.

Andrey

In continuation of the topic. and if I, as an individual, have an agreement with an LLC for the right to use it for free? and on the basis of this agreement, the LLC will conclude a sublease agreement

Sergey (senior lawyer)

This option is acceptable, at least not against the law.

Nellie

Hello! The landlord, having the status of an individual entrepreneur, for a long time rented out parts of the premises to various tenants for retail trade. He collected rent in cash and did not issue documents on payment. I sold the property a year and a half ago. And now it turned out that through the court. about 100 thousand debts were hung on me, allegedly this money was not paid ... Is it possible to prove the opposite and how legitimate it is? Thank you in advance.

Sergey (senior lawyer)

Hello! It is possible, but it will take painstaking work to study documents and other evidence. In court, it is necessary to prove the existence of abuse of the right of the landlord. This can be proven by the fact that he never demanded money. If there was a debt, then he could terminate the contract or, at least, 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 want to rent non-residential premises to a legal entity. To do this, we will open an IP USN or a patent for one owner. Is it allowed to conclude a lease agreement only from one of the owners, what powers of attorney are needed in this case, agreements from the second owner in favor of the first? Payments from a legal entity will go to the account of the individual entrepreneur and the individual entrepreneur will pay taxes on income. Or is it necessary to conclude an agreement with a plurality of persons on the side of the landlord and the legal entity will pay rent to two landlords equally and each must pay tax on his income?

Sergey (senior lawyer)

Hello Oksana! In order to lease 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 released from the obligation to pay taxes.

Lera

Hello. Tell me if the landlord can conclude a lease agreement with two legal entities. if one is concluded a little earlier, and medical services are provided there until June 1, and the other company needs this contract only for the time being to obtain a license and the contract 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 the conclusion of such contracts. Just in the second contract it is necessary to indicate at what time the lease will begin. It is also possible to conclude a preliminary contract with a second company.

SERGEY

Hello! We LLC at USNO rent municipal non-residential real estate, we want to rent part of the premises for an office to another LLC. What tax do we have to pay?

Sergey (senior lawyer)

Hello Sergey! None. Income from the rental of property will be included in income to determine the taxable base for the simplified taxation system.

Sergey

Good afternoon We VAT employees want to rent a non-residential premises from a criminal. What tax do you end up paying?

Sergey (senior lawyer)

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

Sergey

Thank you

Elena

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

Individuals in Russia can be owners of not only residential premises, but also non-residential premises - those that are not registered with the housing stock of a settlement or city (Civil Code of the Russian Federation). Therefore, the owners of this type of real estate can dispose of it at their discretion - including renting it out (Civil Code of the Russian Federation).

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Transactions on the lease of non-residential premises, in which the participants are civilians, are concluded according to certain rules, in many respects similar to transactions with legal entities or individual entrepreneurs.

Rules

There are general rules, following which, you can effectively and quickly rent out real estate that is not in the housing stock.

For example, if a company or firm, organization or institution wants to rent premises from an individual, then what needs to be done for this so as not to violate the law.

In addition, there are some peculiarities when renting non-residential real estate in a gratuitous form, or vice versa, to an individual, and so on.

Consider, for example, several options for situations in which it is possible to lease non-residential premises according to their own conditions.

Can an individual rent out non-residential premises

On the basis of the Civil Code of the Russian Federation, as well as other legal regulations, the owner, being an individual, can rent out real estate that is not included in the housing stock.

And for this, he does not need to become an individual entrepreneur (hereinafter referred to as IP) in order to legally receive income from renting out premises, or a non-residential building, structure.

It is enough for him to simply pay the 13% tax on income on time and submit a personal income tax return to the tax office (and the Tax Code of the Russian Federation) no later than April 30 of the year, which follows the reporting calendar year.

If the property owner does not use regular hired labor of workers, then the law allows not to become an individual entrepreneur (Civil Code of the Russian Federation).

At the same time, all agreements that are concluded by individuals in such lease transactions will be legally considered as GPC agreements - a civil law nature.

And this means that the rent can be quite calmly set in the order of the contractual conclusion of the lease agreement.

Here it is extremely important that the parties themselves agree and discuss the amount of the fee, and agree among themselves. After that, the fact of consent is certified by a notary at the conclusion of the transaction.

A few more words need to be said about the case when an individual leases non-residential premises to a legal entity.

Here it is important to take into account the following points of the text of the contract, which will affect the accounting of the employer:

1. It must be specified about the object - the exact address, location, cadastral registration number, operational and technical information (for example, area, number of storeys, livability for work, etc.).
2. No VAT to pay legal. a person is not required because the contract is not concluded with another enterprise, but with a citizen (citizen).
3. Rent may include utility bills. This is useful for the correct accounting of expenses for the enterprise.
4. It is necessary to indicate in the contract the form of payment - non-cash, or with the payment of funds in cash.
5. Jur. the person paying the physical to a person a payment for the temporary use of his property, is also a defendant-payer of personal income tax (TC RF). Therefore, the company can independently transfer 13% to the tax organization for this transaction.

Thanks to the modern system of payments, legal entities can settle with individuals by bank transfer.

You just need to indicate in the contract the bank details of the accounts, the plastic card of the individual, where the tenant will transfer the fee for the use of the landlord's real estate.

If the parties have chosen in this case the cash option of payment, then the company must execute this operation by means of a cash order.

Note! If a legal entity has entered into a lease agreement for non-residential premises owned by an individual, and if the latter becomes in the middle of the term of such an IP agreement, then the legal entity. the person will not be required to pay 13% tax on the transaction. There, the taxation system will be carried out according to a different scheme.

Is it possible to take physical face

A legal entity or an individual entrepreneur who is the owner of non-residential premises has the full right to lease it to an individual. There are no prohibitions in the legislation in this regard. In this case, it is best to focus on Art. 606-670 of the Civil Code of the Russian Federation.

The lease agreement must include:

• OKVED code legal persons (70.20.2);
• duration of the agreement;
• physical personal information faces;
• full characteristics of the premises;
• cadastral number of the object;
• the amount of the rent;
• the procedure for payment by the tenant (individual) of the fee for the use of the premises to the lessor (legal entity);
• indicate the details and special moments of the lease (rules, operating procedures, the possibility of repairs, etc.).

In principle, the same thing happens when making a transaction with an individual entrepreneur and an individual. Only instead of the charter and certificate from the Unified State Register of Legal Entities, an individual businessman submits a certificate of the Unified State Register of Legal Entities to a notary to complete the transaction.

Is it possible for free

In Russian legislation, there is no compulsion by the owner of non-residential premises to ensure that they rent out their property without fail for a fee. This is the right of the owner, and not his obligation before the law.

The whole transaction is regulated strictly by the contract, which is drawn up by mutual agreement of the parties and reflects their agreed will regarding the terms of the agreement, including payment for the use of the lessor's property.

Therefore, a gratuitous transaction is also possible, as well as a paid one, despite the Civil Code of the Russian Federation, where it is said that the tenant undertakes to pay for the rental service to the owner of the property.

How to pass

With realtors, you can rent out your property much faster and more efficiently. They find a buyer for rental services faster than it was fashionable to do on their own.

Also, these specialists constantly monitor all the subtleties of the real estate market and any changes in prices and other details.

Documentation

The entire procedure for registering the lease of non-residential premises takes place only through the conclusion of a special agreement with its notarization. Therefore, you should sign up for a deal with a notary public in advance if you have already found a buyer for the services.

When the landlord is going to prepare on his own a package of papers for the transaction, then he will need the following documents:

• civil passport, if he is an individual;
• certificate of registration of a legal entity, if it is an enterprise;

• title documentation for a non-residential immovable object - a certificate from the USRN, a contract of sale, other;

• technical documentation for the immovable object;
• a power of attorney, if there are representatives of the parties involved in the transaction;
• consent from the spouse, if the landlord is an individual the person and the property is jointly owned, acquired during marriage;
• permission from the bank, if the property is mortgaged under a mortgage or other agreement.

In addition to the above-mentioned papers belonging to legal entities, there are requirements for them to submit a number of other documents as well. This financial statements, constituent documentation, power of attorney for a representative, etc.

In the case when the HOA leases non-residential premises, we are also talking about a legal entity.

Because all TSN or HOA are registered as legal entities, have their own taxation, and are subject to the rules of accounting under a simplified system.

Such partnerships are based on their constituent documentation, drawn up not without the participation of the tenant of the house (houses). Such companies have the right to dispose of non-residential areas belonging to the Partnership.

It is not necessary to register the concluded lease agreement in the Regpalat (Rosreestr, EGRN - the Unified State Register of Real Estate) if:

• the term of the agreement is less than 12 months;
• There is no time limit specified in the contract.

Otherwise, when the period of validity of the agreement is set for more than 12 months, then registration in the USRN of such an agreement is mandatory.

On one's own

Before making a transaction for the lease of non-residential real estate, you must first figure out why it will be used by the tenant (tenant), for what purpose it will be used.

Possible options for the intended purpose when renting non-residential premises:

• under the warehouse;
• as a production workshop;
• use of the premises as an office;
• trade area (point);
• for the provision of services (trade in services);
• like a garage
• for keeping animals, birds, growing plants;
• for personal use (for example, as a pantry for storing various things, tools, equipment) and more.

In addition to the intended purpose, pay attention to the area, size and layout of non-residential premises. The formation of the cost of the rent is significantly affected by the quadrature of the areas leased to the tenant.

The location of the facility affects the convenience of production decisions, plans, schedules, and more. Therefore, you should look for a future tenant according to the type and purpose of the property.

If this is, for example, a garage, then the production workers are unlikely to agree to the use of such a room.

In general, the procedure for independent leasing of non-residential premises or buildings, structures consists in the following algorithm of actions:

1. Preparation and putting in order the documents of the owner and papers on the property itself.
2. Preliminary calculation of the cost of rent.
3. Creation of an advertising campaign.
4. Filing ads on the Internet or self-posting on bulletin boards around the city.
5. Taking calls from potential tenants.
6. Appointment of meetings and verbal agreement on the transaction.
7. Schedule an appointment with a notary.
8. Make a deal.
9. Registration of the contract in the Regpalat (if it is provided by law in a particular case).
10. Issuance of keys from non-residential premises to the tenant and related documentation (for example, an act of acceptance and transfer of property located in the premises).

To calculate the cost of rent, you can invite a special expert appraiser who can calculate everything taking into account current market conditions and even taking into account forecasts for the year ahead.

Such services, of course, are not free, so not every property owner can decide on them. But such an assessment allows the owner of the property to have on hand the reports of the expert's calculations.

Where can I rent commercial non-residential premises or a warehouse? How to rent a retail space for a shop? How to rent out commercial real estate?

Hello to everyone who looked at the site of the popular online magazine "HeaterBober"! With you expert - Denis Kuderin.

The topic of today's conversation is the lease of commercial real estate. The article will be useful to businessmen, owners of non-residential premises and all those who are interested in topical financial issues.

At the end of the article, you will find an overview of the most reliable Russian real estate companies that provide intermediary services when renting objects for commerce.

So let's get started!

1. Why rent commercial property?

Successful entrepreneurial activity largely depends on a well-chosen premises for doing business. This is especially true for trade and services. A cozy, well-equipped store in a busy part of the city attracts customers in itself.

The same can be said about offices. Every self-respecting company should have a good place to work and receive visitors. Even if you sell goods through an online store, you need a place for picking and issuing orders, as well as a solution contentious issues with buyers.

Not every businessman, especially a beginner, can afford to buy non-residential premises. In such cases, renting commercial real estate comes to the rescue.

We list all the advantages of renting:

• relatively low financial costs;
• a simpler procedure for paperwork in comparison with the purchase;
• the ability to change the landlord at any time and move to another building;
• a large selection of real estate, especially in metropolitan areas.

The reverse process - renting out premises - also has many advantages. First of all, it is a reliable source of passive income. The acquisition of commercial space (retail, office, industrial and others) is a good investment option.

As long as there is a private business, its representatives will constantly need premises for doing business, which means that property owners will have a stable profit without much labor.

Finding suitable premises for business is a troublesome event. The fastest and most reliable way to find an object is to use the services of professional intermediaries.

There is a detailed article on our website about how modern ones work.

2. How to rent a commercial property - 5 useful tips

When renting commercial properties, you need to be as careful as possible when choosing them. It depends on the parameters and functional characteristics of the premises how soon you can start a business, and whether the object will fully meet the goals of your business.

First, decide how you will look for a suitable room - on your own or with the help of an agency. The first method involves the presence of an unlimited supply of free time and is associated with a variety of risks. The second option is safer and more reliable.

You will find additional information on the topic of working with intermediaries in the article "".

Expert advice will help you avoid common tenant mistakes.

Tip 1. Carefully study the hood and ventilation systems

You yourself or your employees will work in the room, so the presence of serviceable ventilation systems is the most important point. The lack of powerful and autonomous ventilation in the building is a real obstacle to the normal operation of a cafe, restaurant, grocery store.

Food should be stored in appropriate conditions, and visitors and vendors should not be bothered by odors. Moreover, the sanitary authorities simply will not allow you to use the facility for a catering or grocery store if it has only general house ventilation.

Tip 2: Focus on loading and unloading areas

A convenient area for loading and unloading goods is another key point for owners of cafes, restaurants, canteens and shops.

It is important that the area where loading and unloading operations will be carried out does not go into the courtyard of a residential building or onto the roadway. You will interfere with residents or motorists, you will be tortured with complaints.

The issue of full-fledged power supply is especially relevant for tenants whose business involves the use of energy-intensive equipment - refrigerators, electric furnaces, machine tools, etc.

Make sure that the electrical cables in the room are capacious enough to meet the needs of the enterprise in full.

Tip 4. Carefully read the terms of the contract

Before putting your autograph on a lease, carefully read the terms on which you conclude a deal.

The contract must contain the following clauses:

• lease terms, cost and method of payment;
• if the premises are rented with equipment, then an inventory of the property must be drawn up;
• liability of the parties for breach of contract;
• conditions for terminating the agreement.

The costs of utility bills, garbage collection, maintenance of the fire system and security alarm are usually borne by the tenant. However, the landlord pays, if necessary, for major repairs, including the replacement of plumbing communications and electrical wiring if they fail.

Discuss in advance with the landlord the issue of property insurance - whether such an agreement will be drawn up, and if not, decide who will pay for losses in case of unforeseen situations.

It is imperative to check the title documents of the owner - a contract of sale, an extract from State Register for the right to own.

Make sure the property really belongs to the person who rents it to you. Otherwise, at one fine moment, the real owner of the object with the appropriate authority will appear. It is also important that the premises are not pledged, not arrested for debts, and not have other encumbrances.

A person who is far from the intricacies of housing law should take advantage of professional assistance when renting or buying non-residential premises. For example, you can clarify for yourself all the unclear points on the Lawyer website - a resource that employs specialists from all areas of jurisprudence.

You can ask your question even without registration, right on the main page. You will receive a legally correct and competent answer in a few minutes, and completely free of charge. If your problem requires in-depth study, you will need to pay for the services of professionals, but you can set the amount of the fee yourself.

Step 2. Determine the amount of rent

To find out the best rental price, use one of the two options. The first is to personally look through the databases of your city and determine the approximate range of prices for renting similar premises. Second - delegate this task to the realtor.

By the way, in addition to real estate agencies, intermediary services are provided by private brokers. They usually charge 25-50% less for their work than companies. However, there are only a few private specialists working with non-residential real estate, even in large cities.

5. If you're renting out commercial property, the top 3 risks for a landlord

Each landlord worries about the condition of his object and wants to make a profit from the lease, not losses.

We list the main risks of commercial real estate owners and show you how to avoid them.

Risk 1. Use of the premises for other purposes

Each well-written lease agreement specifies for what purpose and how the leased premises will be used. This also applies to equipment that you rent out along with the lease.

If the tenant promised to use the premises as a warehouse, but set up a retail store in it, you have the right to fine him or terminate the agreement without a refund of the rent.

Risk 2. Damage or loss of property

You handed over the facility and equipment to what you thought was a respectable citizen, but he, speaking diplomatically, did not live up to your expectations. Namely, he brought the room to a state of devastation, broke the equipment, unscrewed the light bulbs and, in general, behaved like a pig.

In such cases, the owner has the right to demand compensation for damage in full. Moreover, not only repair costs should be reimbursed, but also the market value of the damaged equipment.

Liability is not provided if the object and property were damaged as a result of unforeseen circumstances - for example, from a fire or flood.

Risk 3: Tenant Refusal to Pay Monthly Fees

Sloppy payers should be punished with a ruble. However, this is possible, again, if the lease agreement is drawn up in accordance with all the rules. That is, the document should clearly stipulate the terms and amount of monthly payments.

6. If you rent a commercial property - 3 main risks for the tenant

The tenant can also suffer as a result of illegal or unauthorized actions of the landlord.

Risk 1. Lease of premises to which the “landlord” has no legal rights

If the premises are rented to you by a person who does not have the legal rights of the owner to the object, the contract will be considered invalid. To avoid this, require the presentation of title documents.

You can independently obtain an extract from Rosreestr by contacting the Multifunctional Center. The service is paid, but you will reliably know "who is the boss in the house."

Risk 2. Changing the locks in the room immediately after making an advance payment

Yes, such situations still occur in nature. You sign a contract, make an advance payment, receive keys from hand to hand, and when you want to enter the premises with your property, it turns out that the locks have been changed, and the “owners” have disappeared.

There is only one way out in such a situation - to contact the police and initiate a criminal case on the fact of fraud.

Risk 3. Sublease

Here it is best to explain the essence with a simple example.

Example

Tenant Andrei, a novice entrepreneur, rented a room for a store for a year, paying half a year in advance. At the same time, the businessman did not check the title documents, relying on the honesty of the landlord.

After a month of successful trading, the real owner appeared in the store with full set original documents. He politely asked the tenant to move out of the occupied area. Andrei tried to find a subtenant in order to at least return his money paid in advance, but the enterprising intermediary did not give an answer to calls or SMS.

Conclusion: deal directly with the owner. At the very least, he should be aware of all the manipulations that occur with his property.

7. Professional assistance for tenants and landlords - an overview of the TOP-3 real estate agencies

Finding a qualified intermediary is a difficult task. To help readers, we have compiled an overview of the most reliable companies in Russia working with commercial real estate.

1) Agency.net

Real estate management agency. Will help landlords and tenants rent and rent: office, retail space, workshop, warehouse, mansion and any other commercial property. The company employs only experienced and qualified lawyers and realtors.

A significant plus of the company is a professional approach, the availability of a detailed website, the development of an individual strategy for each client of the office. There are no real estate services that the company's specialists could not provide to users.

Commercial real estate in Moscow and the region is the main specialization of the company. Respect has been operating on the market since 2004. The agency initially set its goal to provide clients with the widest range of services related to the rental, purchase and sale of real estate.

The process of leasing non-residential premises jur. person or physical face has some nuances and sometimes raises many questions. To carry out the activities of any organization, an appropriate premises is required, which is far from always possible to acquire ownership. That is why it is more expedient to rent the necessary space.

The procedure for leasing non-residential premises by an individual

Is physical required? individuals registration of IP

In the Civil Code of the Russian Federation in Articles 130 and 213, paragraph 1, the right of any individual and legal entity to possess non-residential property is enshrined.

A citizen who is the owner of a particular area, according to the law, is able to own this property, dispose of and use it at his own discretion. This right is noted in Article 209 of the Civil Code of the Russian Federation. Leasing non-residential premises is a privilege of any citizen, enshrined in Article 608 of the Civil Code of the Russian Federation.

From the above data, it follows that an individual can exercise his right to dispose of real estate owned by him. At the same time, he is not obliged to become an individual entrepreneur (i.e., open an IP), because Russian legislation does not contain such a condition.

The exception is the conduct of entrepreneurial activities of individuals. person using the rental area. In this case, it is necessary to open an IP.

In what cases is it necessary to obtain the status of an IP

Individuals can engage in entrepreneurial activity only after passing the appropriate registration procedure and obtaining the status of an individual entrepreneur. However, a citizen is not required to become legal entity(Article 23, paragraph 1 of the Civil Code of the Russian Federation).

Entrepreneurial activity is distinguished by several characteristic features:

• regular receipt of cash proceeds as a result of the use of property (Article 2 Part 1 of the Civil Code of the Russian Federation);
• keeping records of operations and transactions;
• maintaining strong relationships with tenants;
• acquisition of real estate for profit during its sale or in the process of use;
• regular transactions in a specific period;
• purchase of several non-residential premises with a similar purpose.

A key factor for the recognition of entrepreneurship is the leasing of physical. The face of real estate is to provide evidence that the ongoing transactions relate to activities with the aim of obtaining a permanent income.

For example, such confirmation may be the signing of a lease for one year or more, multiple transactions with the same legal entities, etc. In this case, the citizen is obliged to register the IP.

Consequences for committing illegal business activities

In the implementation of entrepreneurship through the lease of physical space. by a person who has not passed the appropriate registration of an individual entrepreneur, legal proceedings are initiated against him.

The offender is subject to one of two types of liability:

• criminal (collection of up to 300 thousand rubles, assignment of compulsory work in the amount of up to 480 hours, a fine in the amount of income for 2 years or arrest for up to six months under Article 171 of the Criminal Code of the Russian Federation);
• administrative (collection from 500 to 2 thousand rubles under article 14.1 of the first part of the Code of Administrative Offenses of the Russian Federation).

Rules for concluding lease agreements

Russian legislation does not have special rules for regulating the transfer of non-residential premises for rent, therefore, when drawing up an agreement, it is necessary to focus on Chapter 34 of the Civil Code of the Russian Federation, which includes general information about rent.

Based on Article 606 of the Civil Code of the Russian Federation, the landlord, who in this case does not apply to legal entities, undertakes to transfer the leased area to the tenant for temporary use or possession after making a certain payment.

The contract itself is drawn up in accordance with Articles 434 Part 2 and 609 Part 1 of the Civil Code of the Russian Federation in writing and with the signing of the papers by both participants.

The contract must specify the following conditions, without which the document will be considered invalid:

• details of both parties concluding the agreement;
• characteristics of the leased object (according to article 607, part 3 of the Civil Code of the Russian Federation, a conclusion is impossible without indicating these data);
• terms of use of the object;
• amount of rental payments.

The period of validity in the document may not be indicated, then the contract refers to those concluded for an indefinite time (Article 610, Part Two of the Civil Code of the Russian Federation).

Also, the text must contain a code according to OKVED (a general classifier of various types of economic activity across the territory of Russia). For renting non-residential premises, OKVED is used under the number 70.20.2.

The characteristics of the object include:

• inventory number;
• exact address (including floor and location on the floor);
• functional purpose (for example, office, warehouse, etc.);
• Name;
• square.

The contract is called officially concluded only after the fact of its registration in the state. bodies of Rosreestr (article 609 of the Civil Code of the Russian Federation). When compiling with individuals or legal entities for a period of up to one calendar year, contracts do not require appropriate registration and can be concluded in any form (the same applies to the extension of the contract for the same period).

For the state Registration will require the following documents:

• application (provided by a notary or a specialist who accepts the necessary papers);
• contract with all available applications;
• identity card (passport);
• receipt of payment of state duty (1,000 rubles);
• additional documentation, if necessary (consent of the spouse, permission from the guardianship authorities, etc.).

Landlord Taxation

Any premises that generate income are subject to taxation. The terms of payment and the procedure for its calculation depend directly on the status of the taxpayer:

• 6% of the amount of rent under the simplified tax system with additional insurance premiums (for individual entrepreneurs);
• 13% personal income tax with a one-time payment (for individuals, article 208, paragraph 1, paragraph 4 of the Tax Code of the Russian Federation).

In case of tax evasion, criminal liability or the recovery of an administrative fine follows.

The procedure for leasing non-residential premises jur. face

A legal entity (for example, a real estate agency) can also act as a landlord. Based on articles 213 p. 1, 209 p. 1-2, 608 of the Civil Code, legal entities have the same rights to own, dispose of and use real estate as individuals.

There is no limit on the number of available or leased non-residential premises, which is enshrined in part 2 of article 213 of the Civil Code of the Russian Federation.

Features of leasing premises of legal entities. persons

The conclusion of a lease agreement and the regulation of the relations that arose after this takes place with an orientation towards articles of the Civil Code of the Russian Federation from 606 to 670.

The code for the activities of legal entities according to OKVED is indicated 70.20.2. The document must be drawn up exclusively in writing, regardless of the period of time for which the lease of premises is required, if one of the participants has the status of a legal entity (Article 609 Part 1 of the Civil Code of the Russian Federation).

All contracts must also contain the following data, without which the document will not be recognized as valid:

• characteristics of the rented premises;
• details of the participants who entered into the agreement (Articles 432 and 606 of the Civil Code of the Russian Federation);
• amount of rent payments;
• nuances of using the premises and its repair;
• signatures of both parties;
• in the absence of a term for concluding an agreement in the text of the document, it is recognized as concluded for an indefinite time (Article 610, Part Two of the Civil Code of the Russian Federation).

The contract and all annexes to it are subject to registration in the state. register when signed for a period of more than one calendar year. Only after that it is considered officially concluded (Article 609 of the Civil Code of the Russian Federation). For registration in the state. authorities, a legal entity will need the following documentation:

• application for registration;
• signed contract with all annexes;
• cadastral passport of the premises;
• confirmation of the legal status of a legal entity (certificate of state registration, constituent documents, etc.);
• papers confirming the payment of the state duty (15,000 rubles);
• additional documents, if required (for example, documents confirming the authority of the representatives of the tenant or legal entity, etc.).

Lease of non-residential premises from an individual

When concluding a lease agreement with a lessor that is not a legal entity, it is necessary to pay attention to the following nuances:

• the document must indicate the address and characteristics of the object;
• rental payments are not subject to VAT due to the fact that the contract is concluded with a physical. face;
• the amount of rent payments may also include utility bills;
• payments are made in several ways - by bank transfer to a bank account of an individual. persons or in cash;
• a change in the amount of the fee can occur no more than once a year (Article 614, Part 3 of the Civil Code of the Russian Federation);
• when specifying a lease term of more than one year, it is necessary to register the agreement with the territorial body of Rosreestr.

Do you have any questions? Write your question in the form below and get detailed legal advice:

Many people own various non-residential properties that are not used for any purpose. Renting them out is considered the best opportunity, since under such conditions a constant and high income is ensured. To do this, the landlord can act as an individual, individual entrepreneur or business owner. The procedure for leasing non-residential premises must be carried out competently, for which official contracts are drawn up with tenants. The need to pay taxes on income received is taken into account.

Rules for the provision of objects for rent

Many property owners use this activity. Renting non-residential premises allows you to receive a high passive income. In this case, the lessor may be:

• an individual who is the direct owner of the object, therefore he must have official documents for this property;
• An individual entrepreneur who has specially registered with the Federal Tax Service to conduct this activity, and is usually chosen by entrepreneurs to pay taxes on the simplified tax system, PSN or UTII, since through the use of simplified regimes it will not be difficult to calculate and pay tax, as well as submit a declaration;
• a company represented by a legal entity, and enterprises, like individual entrepreneurs, can use simplified systems for calculating tax.

When drawing up a contract by any of the above owners, various nuances are taken into account. If the lease of non-residential premises is carried out without official registration and registration of income with the Federal Tax Service, then this is an illegal activity for which the owners of the premises are held accountable.

Rules for leasing objects by individuals

Private citizens can own different real estate objects. They are used for different purposes such as:

• creation of an office;
• warehouse organization;
• formation of a manufacturing enterprise;
• creation of shops.

A citizen can act as a party to a lease agreement. People must be the direct owners of the objects, therefore they are required to have the relevant title documents and an extract from the USRN. The features of leasing non-residential premises by an individual include the following:

• citizens must make an entry in Rosreestr in advance that the existing premises are a non-residential facility, and technical and cadastral parameters must be additionally indicated;
• if the premises are not in the cadastral register or are unaccounted for, then it is not allowed to officially transfer it for use by other persons;
• the delivery of the object for use by companies or other citizens is a property transaction, therefore, a civil law contract is necessarily concluded with the owner;
• in order for the documentation to be formally and competently drawn up, the agreement is drawn up exclusively in writing, after which it is certified by a notary and registered with Rosreestr.

Often, an agreement is drawn up for a period not exceeding one year. Under such conditions, it is not required to register the document with Rosreestr.

What documents are required from an individual to conclude a transaction?

If non-residential premises are being leased by an individual, then a citizen must prepare certain documentation in advance. It includes the following papers:

• passport of the citizen who owns the premises;
• certificate of ownership, which can be replaced by a new extract from the USRN, which indicates the direct owner of the object;
• technical certificate;
• other technical documents issued to the owner by BTI employees;
• an extract from Rosreestr confirming that there are no encumbrances at the facility represented by arrest, bail or other restrictions.

It is allowed to involve a representative to participate in the transaction, but he must have a notarized power of attorney.

Do individuals pay taxes?

Quite often, citizens who own real estate use this type of activity to earn money. Renting out non-residential premises brings people quite a significant passive income.

If the contract is registered with Rosreestr, then information from this institution is sent to the nearest branch of the Federal Tax Service to account for the income of citizens. Therefore, leasing physical persons of non-residential premises requires the calculation and payment of income tax.

To do this, it is required to annually submit a 3-NDFL declaration to the Federal Tax Service, which indicates all the income of a citizen from renting an object. Additionally, this document provides the correct amount of personal income tax. Therefore, 13% will have to be paid from the amounts received. Due to such a high tax burden, citizens often prefer to register an individual entrepreneur or open a company in order to significantly reduce the fee, since when using simplified regimes, the tax can be reduced to 6% of all income.

Nuances for IP

Many citizens who are owners of immovable objects that they prefer to rent out specially open IP for these purposes. In this case, they can use simplified regimes when calculating the amount of tax. The lease of non-residential premises of an individual entrepreneur takes into account the nuances:

• the conclusion of a contract with tenants is necessarily fixed by an official agreement, which specifies the duration of the contract, the features of the property, the cost of rent and other important features;
• if the term of the agreement exceeds a year, then the contract is registered with Rosreestr;
• for the income received, individual entrepreneur taxes are certainly paid, for which the entrepreneur can choose the patent system, simplified tax system or UTII;
• direct transfer of funds should be recorded, for which receipts are drawn up, but most often money is transferred to a current account, so you can prove the receipt of money using bank statements.

Through the use of simplified tax systems, citizens can avoid paying a significant tax. Most often, when renting non-residential premises, individual entrepreneurs choose UTII, since when using this tax, the same amount is paid quarterly. The tax in this case depends on the size of the premises, so it is not affected by the cost of rent.

The leasing of non-residential premises of individual entrepreneurs must be officially carried out. Taxation depends on the chosen regime, but it is important not only to correctly calculate and pay taxes on time, but also to draw up declarations necessary for employees of the Federal Tax Service.

What documents are required from the IP?

If an entrepreneur acts as the owner of non-residential property, then documents should be prepared to draw up a contract with a tenant:

• certificate of registration and registration;
• citizen's passport;
• title documents for the property;
• technical papers for the object.

A correctly drawn up contract will certainly be transferred to the Federal Tax Service together with a declaration, since it acts as a confirmation of the conduct of a specific activity.

The specifics of the lease of premises by companies

Often different non-residential objects belong not to individuals, but to enterprises. Companies often decide to rent non-residential premises. The procedure in this case has the following features:

• the company may not be the owner of the object, as it may act as an intermediary;
• a civil contract is drawn up with tenants, to which various documentation from the company is attached;
• an organization must pay tax on the income received, calculated on the basis of the applicable tax regime, and companies can combine several systems at once in order to save money on fees.

If the enterprise is not the direct owner of the object, then it can sublease it. Under such conditions, it is required to obtain permission for this activity from the owner.

What documents are required from the company?

If the lessor is a company, then in order to draw up an agreement, it is required to prepare documentation by the company:

• certificate from the Unified State Register of Legal Entities;
• constituent documentation of the enterprise;
• title papers for the object, confirming that the company really has the right to lease this premises;
• if the object is subleased, then the company must have permission from the owner for such activities;
• the founder, who is the owner of the business, can issue a power of attorney for his employee, as a result of which he has the appropriate authority to carry out the transaction.

Most often, firms with significant areas rent them out, as they do not use them on their own for any purpose. Renting a non-residential premises provides a significant passive income, so many companies resort to this method of earning money. When drawing up an agreement with a company, you should definitely register it with Rosreestr.

Leasing objects by the municipality

The administration of any city owns many different real estate objects, which can be residential or non-residential. In this case, the city authorities may decide on the need to lease these facilities to direct users. Funds received from such activities will be directed to the local budget.

Under such conditions, it is required to follow the correct procedure for the delivery of objects. For this, the nuances are taken into account:

• to determine the tenant, official auctions are necessarily held;
• a lease is concluded with the bidder who offers the highest rent;
• bidding is held in the form of an auction, and individuals, individual entrepreneurs or organizations can take part in it;
• to participate in the auction, it is required to submit a special application on the website of the regional administration;
• only after registration all participants are invited to the auction;
• all applicants pay a deposit, represented by an entrance fee, and usually it is equal to 10% of the value of the object;
• the rental price is calculated on the basis of the cadastral price of the property;
• if an application is submitted by only one applicant, then no auction is held, so the applicant draws up a lease agreement without an auction.

The administration may provide the opportunity to issue a contract for a long period, exceeding 10 years.

Rules for drawing up a contract

Regardless of who is the landlord, it is important to correctly draw up a lease. It is with his help that a competent registration of a property transaction is carried out. The rental agreement for non-residential premises must contain the following information:

• indicate the place and date of its compilation;
• the parties involved in the transaction are registered;
• if the participants are individuals, then their full name, date of birth and information from passports are prescribed;
• if the tenant or lessor is a company, then its details are indicated;
• are prescribed technical features the property, as well as the address of its location;
• lists the conditions under which the property can be used;
• the term and cost of the lease;
• it is allowed to include a clause on the basis of which the tenant will have the opportunity to buy the property in the future;
• the rights and obligations of each participant in the transaction are given;
• the responsibility of the parties is indicated, since if they violate the clauses of the contract for various reasons, then different sanctions or other measures of influence will be applied to them;
• conditions are given on the basis of which the contract can be terminated ahead of schedule;
• lists the situations when you have to go to court to resolve various conflict issues;
• various force majeure circumstances are entered in which the participants in the transaction must behave in a specific way.

This documentation does not need to be notarized. With the help of this official document, the procedure for leasing residential and non-residential premises is regulated. Documentation is drawn up in triplicate, since one remains with the landlord, the second is transferred to the tenant, and the third is used for registration with Rosreestr. The contract comes into force only after registration. Prolongation of the contract is allowed if there is an agreement between the parties. A sample contract is shown below.

Rules for drawing up an act of acceptance and transfer

As soon as an agreement is drawn up, on the basis of which non-residential premises are leased by an individual entrepreneur, individual or company, it is required to transfer the object to the tenant.

The transfer is carried out immediately within the time specified in the contract. To do this, it is advisable to draw up an act of acceptance and transfer. A document is formed in the presence of third parties, confirming that the parties to the transaction are indeed conscientious and capable.

The document lists all the parameters of the existing real estate, which include:

• condition of floor and wall coverings;
• availability of plumbing fixtures;
• locations and technical features of communications.

If there is furniture in the room, then you should list it, and also indicate what condition it is in.

What tax regimes are used by the landlord?

Property owners who rent out real estate receive a certain income from this process, from which they are required to pay tax. Individuals pay 13% of all income. Due to such a high tax burden, landlords prefer to open an individual entrepreneur or company. For settlements, different tax regimes can be selected:

• USN. Under this regime, 6% of all cash receipts or 15% of net profit is paid. Local authorities may increase rates for office or retail real estate. The tax base is income for a year of work or profit from activities. For small businesses, some regions introduce incentives. Additionally, due to tax transfers, the amount paid by entrepreneurs for themselves to the Pension Fund and other funds is reduced.
• Patent for the lease of non-residential premises. This system of taxation is considered the most beneficial for many entrepreneurs. Only IP patent can be applied. Leasing non-residential premises under such conditions does not require the preparation and submission of various reports to the Federal Tax Service. Therefore, it is enough only to initially acquire a patent for the optimal cost for a specific period of time. They can acquire an IP patent for different periods. Renting non-residential premises using this regime is considered a profitable process.
• BASIC. Rarely this system is chosen for the lease of objects, as you have to pay a large amount of taxes and deal with accounting. Typically, this mode is used by firms that do not want to combine several systems.
• ENVD. Leasing non-residential premises under this regime is usually chosen only if there is a small-sized object. If the room has a large area, then it is more advisable to choose the simplified tax system or a patent. When calculating UTII, a physical indicator, represented by the area of ​​real estate, is taken into account. Therefore, it is optimal to choose this mode if the object size does not exceed 30 square meters. m.

The choice of a particular system depends on the direct tenants. Some firms and individual entrepreneurs prefer to combine several modes altogether, which makes it possible to reduce the tax burden.

Conclusion

Renting out various non-residential premises is considered a profitable process. It can be carried out by individuals, individual entrepreneurs or companies. Firms may not be the owners of objects at all, therefore they act only as intermediaries.

The procedure for providing real estate for rent involves a competent execution of the transaction, for which an official agreement is drawn up between the participants, which is registered with Rosreestr.