In accordance with paragraphs. 11.1.1 Section 11.1 but pp. 11.2.1 Section 11.2. 11 of the Law "On income tax individuals` income earned by taxpayers from the sale of not more than once during the reporting fiscal year, a dwelling house, garden house, or parts thereof (including the land on which there are such objects, as well as industrial and household structures and buildings located on such land plot), are not taxed if the total area of such dwelling house, garden house, or parts thereof does not exceed 100 sq m.
If the area is a residential house, garden house, or parts thereof exceeds sq m, the share of income, which is proportional to the amount of such excess shall be taxable at a rate of 1% of the value of such immovable property.
According to the article. 381 of the Civil Code of Ukraine of 16.01.2003, № 435-IV (as amended, with the text - Civil Code) estate is land with located on it a dwelling house, domestic buildings, ground and underground utilities, perennial . In the case of alienation of a dwelling house is considered that alienated the entire estate, unless otherwise provided by law or contract.
Based on the above rules for tax purposes of residential or garden house with land (its total area), where it is located, is one object of sale (estate).
To income derived from such a sale should apply the rules of Secs. 11.1.1 Section 11.1, and paragraphs. 11.2.1 Section 11.2. 11 of the Law № 889-IV regardless of the number of contracts (two or one), which is framed (notarized) buying and selling a house with land.
That is, it is believed that the seller does not exceed a limit of one transaction, even if he sells the house for two contracts and plot. And the assurances of the tax over the fact that he has to pay 1% income tax does not correspond to reality. His income is taxed at zero rate.