Схема законного звільнення від сплати податку на нерухомість

Пільга, що дозволяє несплату податку за 120 кв. м квартири або 250 кв. м будинку, поширюється на кожного із власників. І якщо чоловік і дружина спільно володіють житлом в 240 кв. м, то кожен з них за підсумком зведе загальний платіж податку за цю квартиру до нуля.
There is a simple scheme is absolutely lawful tax evasion. The other day the tax reminded Ukrainians, that from 1 January 2013 shall take effect as a tax on real estate. How not to pay, and quite legally, a new collection, told the editor-in-chief of the publication "LAWYER & LAW" Alexander Popov.

There is a simple scheme is absolutely lawful tax evasion. The fact that the benefit, providing for the non-payment of the tax for 120 sq. M. apartment or 250 sq. m house is distributed to each of the owners of this property. That is, for example, if a husband and wife jointly owned apartment total living area of 240 sq. m, each of them, taking advantage of their right to this benefit, the total will bring the total payment of the tax for the apartment to zero, informs portal 3Doma.ua.

Thus, distributing property among a number of owners, according to its square, you can, in fact, any amount of tax or significantly reduce, or do not pay at all.

In addition, a tax on real estate provides for several types of benefits, in particular:

- cancellation of payment of the tax for a picnic or a holiday home, regardless of its area for one person;
- cancellation of payment of the tax for 120 sq. m of residential floor area of the apartment or for the 250 sq m home, by a single company in one of the owned real estate objects of his choice (by default in the housing, where it is registered);
- the tax is not paid for the premises of children's homes of the family type regardless of the area;
- the tax is not charged on a single object, regardless of the area, for families with three and more children (including adoptive).

According to Alexander Popov, the result will be only two categories of persons, which this tax still to pay. The first is a legal entity, in whose ownership is such a property, such as office apartment (but not the hostel) and country houses or with a large living area, or of more than one object.

Second, individuals who are owners of a significant number of apartments for rent. Thus, the introduction of a tax on real estate in this form, in fact, does not make sense - the income from it will be extremely small, even in the volume of local budgets.

Let's remind, on January 1, 2013 is being introduced in Ukraine the tax on immovable property. In particular, for Kyiv for the 1 sq. m of the residential area for apartments, residential area not exceeding 240 sq. m, and residential buildings, residential area of which does not exceed 500 sq. m, a tax is 1% of the minimum wage (in a year), established by the law on the first of January of the reporting (tax) year.

For apartments, residential area of which exceeds 240 sq. m, and residential buildings, residential area of which exceeds 500 sq. m tax is set at 2.7 percent of the minimum salary established by the law on 1 January of the reporting (tax) year.

Apartment of the area 120 sq. m, the apartment houses of area up to 250 sq. m, a garden or a holiday home, an object of the residential property owned by large families and foster families raising three or more children are not taxed.