On depreciation of inseparable improvements to leased property. VI

1C:Accounting 8 (rev. 3.0) supports accounting for most operations with fixed assets. On the features of reflection in the accounting and tax accounting of the tenant capital investments in rented real estate, read this article. On specific example we will consider the taxation procedure inseparable improvements from the tenant, including issues of calculating income tax, VAT and property tax.

Renting a building or premises long term, the tenant quite often performs work to improve this property to suit his needs: installs partitions, air conditioning systems, lays computer networks, replaces lighting, etc. For the correct qualification of such expenses, it is necessary to distinguish between repairs and reconstruction, the cost of which is taken into account in tax accounting as capital attachments.

If the work performed is not of a capital nature, then they are qualified as repair and are charged to current costs. The accounting procedure for the lessee's expenses for the repair of the leased property depends on the terms of the lease agreement. So, the tenant can take into account the costs of repairs, provided that the contract does not provide for the reimbursement of these costs by the lessor (clause 2, article 260 of the Tax Code of the Russian Federation). At the same time, repair costs are taken into account as part of other expenses (on a one-time basis in the amount of actual costs).

For example, the terms of the lease agreement provide that the obligation to carry out the current and overhaul at its own expense lies with the tenant.

In this case, the tenant has every reason to include the cost of repairs (any, including capital) of the leased property as part of other expenses that reduce the tax base for income tax (letter of the Ministry of Finance of Russia dated November 18, 2009 No. 03-03-06 / 1 /763).

If, in accordance with the terms of the contract, major repairs are carried out at the expense of the lessor, then the tenant who made such repairs at his own expense and did not demand compensation from the lessor does not have the right to include repair costs as expenses.

Capital investments in fixed assets are the costs of reconstruction, modernization, technical re-equipment, in other words, to improve the facility. Article 623 Civil Code gives the following classification of leasehold improvements:

• separable improvements- independent things that can be used separately from the rented property, such improvements general rule belong to the tenant, unless otherwise provided by the lease agreement;
• inseparable improvements- improvements that cannot be separated from the object of lease without harm to it.

Reimbursement for inseparable improvements is possible in the following order:

• if inseparable improvements are made at the expense of the tenant's own funds and with the consent of the lessor, then the tenant has the right after the termination of the contract to reimburse the cost of these inseparable improvements, unless otherwise provided by the lease agreement;
• the cost of inseparable improvements to the leased property, made by the tenant without the consent of the lessor, is not subject to compensation, unless otherwise provided by law.

Thus, the consent of the lessor to the implementation of work on capital investments in the leased property is essential. Without the consent obtained, neither the tenant nor the landlord will be able to attribute the cost of the work performed to expenses. In addition, the lessor may face additional tax risks in relation to the non-recognition of income in the form of the cost of improvements (letter of the Ministry of Finance of Russia dated 03.05.11 No. 03-03-06/1/280).

Accounting for inseparable improvements at the tenant

The procedure for reflecting capital investments as part of leased fixed assets depends on who owns the improvements.

Since the provisions of the Civil Code of the Russian Federation do not determine who is the owner of inseparable improvements, the owner is determined by the terms of the lease agreement.

The cost of capital investments is formed in the amount of actually incurred expenses of the tenant, which are reflected in the debit of account 08 “Investments in non-current assets”.

Upon completion of capital work, the tenant writes off the accumulated amounts from the credit of account 08 (clause 35 of the Guidelines for the accounting of fixed assets, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n):

• to the debit of account 01 “Fixed assets”, if capital investments are recognized as the property of the tenant;
• to the debit of the settlement accounting account (62, 76, etc.), if the capital investments are the property of the lessor.

If, under a lease agreement, capital investments are the property of the lessee, then capital investments in the leased fixed asset are accounted for by the lessee as a separate inventory object (clause 3, clause 10 of the Methodological Instructions, clause 5 PBU 6/01).

The cost of an inseparable improvement is paid off by depreciation over its life. beneficial use, and the useful life for such a fixed asset can be set equal to the remaining lease term of the object (clauses 17, 20 PBU 6/01).

Tax accounting of inseparable improvements at the tenant

For inseparable improvements that were made with the consent of the landlord, but without reimbursement of the costs incurred for their creation, the tenant has the right to charge depreciation during the term of the lease agreement (clause 1, article 258 of the Tax Code of the Russian Federation).

To determine the depreciation rate for inseparable improvements, the lessee can use, guided by the Fixed Property Classification, either the useful life of the leased property or the useful life of inseparable improvements (letter of the Ministry of Finance of Russia dated 07.12.2012 No. 03-03-06/1/638). After the end of the lease term, the remaining non-depreciated part of capital investments cannot be taken into account in income tax expenses (clause 16 of article 270 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 08/01/2011 No. 03-03-06/1/442).

If inseparable improvements were carried out with the consent of the lessor and with subsequent compensation, then when they are transferred, the tenant receives income from the sale, which can be reduced by the amount of expenses incurred to create such improvements (clause 1 of article 248 of the Tax Code of the Russian Federation, clause 1 of article 249 of the Tax Code of the Russian Federation, paragraph 1 of Article 268 of the Tax Code of the Russian Federation).

Capital investments made by the tenant in the leased property (inseparable improvements) are included in the taxable base for property tax on a general basis (clause 1 of article 374 of the Tax Code of the Russian Federation, taking into account the provisions of clause 4 of article 374 of the Tax Code of the Russian Federation, article 381 of the Tax Code of the Russian Federation , letter of the Ministry of Finance of the Russian Federation of December 27, 2012 No. 03-05-05-01 / 80).

If the tenant organization has made capital investments in a leased real estate object, the tax base for which is determined based on the cadastral value, then the tax base for capital investments in the leased real estate accounted for on the lessee’s balance sheet is determined as the average annual value determined according to the data accounting(Letter of the Ministry of Finance of Russia dated 03.09.2014 No. 03-05-05-01/44118).

Even if the landlord does not compensate the cost of inseparable improvements, the tenant should charge VAT on the date of their transfer (letter of the Ministry of Finance of Russia dated February 25, 2013 No. 03-07-05 / 5259), because. for the purpose of calculating VAT, the transfer of goods (works, services) on a gratuitous basis is recognized as a sale (clause 1 clause 1 article 146 of the Tax Code of the Russian Federation). At the same time, there is another point of view, according to which the inseparable improvements of the leased premises are the property of the lessor, therefore their transfer cannot be recognized as a sale and the object of VAT taxation does not arise (Resolution of the Federal Antimonopoly Service of the Moscow District dated January 28, 2014 No. F05-17237 / 2013 in case No. A40-45990/13-116-97).

Let's consider how the inseparable improvements in the accounting of the tenant in "1C: Accounting 8" (rev. 3.0) are reflected in the following example:

Example 1

The organization LLC "Andromeda" applies common system taxation and the provisions of PBU 18/02. Andromeda LLC (lessee) entered into a warehouse lease agreement with Fregat LLC (lessor) for a period of 3 years: from October 1, 2012 to September 30, 2015. The Lessee and the Lessor are not related parties. In April 2014, due to production needs and with the permission of the landlord, the tenant reconstructs the warehouse premises (installs a lifting elevator) with the involvement of a contractor. The cost of the lifting mechanism, taking into account the work, amounted to 936,802 rubles. (including VAT 18% - RUB 142,902.00). The lessee does not compensate the lessee's expenses for the creation of inseparable improvements. The transfer of inseparable improvements to the tenant is made at the end of the lease agreement. According to the accounting policy, Andromeda LLC uses the straight-line method of depreciation in accounting and tax accounting. No depreciation bonus applies.

Registration of registration of the leased premises is carried out Operation entered manually(chapter Operations). The date of the operation must correspond to the date specified in the certificate of acceptance of storage space. The cost of the transferred building is indicated in the debit of account 001 "Rented fixed assets". Starting from October 2012 Andromeda LLC monthly includes rental services in expenses for ordinary activities.

The receipt of a load-lifting elevator from the supplier is recorded in the accounting system on the tab Equipment document Receipt of equipment(chapter OS and NMA). Works on installation and commissioning of a freight elevator can be reflected in the document for the receipt of services or the document Receipt of additional. expenses, indicating accounting account 08.04 “Acquisition of fixed assets” and the corresponding non-current asset. Thus, the debit of account 08.04 will form the cost of capital investments in the leased premises in the form of an inseparable improvement, which will be taken into account by the tenant as a separate inventory object.

Under the terms of the example, the estimated remaining lease period is more than 12 months, the other conditions set out in paragraph 4 of PBU 6/01 are also met, therefore, in April 2014, Andromeda LLC takes into account a lifting elevator as a fixed asset.

We remind you that paragraph 3 of clause 1 of Article 172 of the Tax Code of the Russian Federation establishes that when acquiring fixed assets, equipment for installation or intangible assets, deductions of the amount of value added tax are made in full after the registration of these objects.

According to the Russian Ministry of Finance, the right to deduct when acquiring a fixed asset arises for the buyer only after the asset is reflected in fixed assets on account 01 (letter dated 01/29/2013 No. 03-07-14 / 06). In the program, the VAT deduction presented by the supplier of the lifting lift can be reflected in the second quarter of 2014 using a regulatory document Formation of purchase book entries(chapter Operations -> Scheduled Operations VAT).

Acceptance for accounting and commissioning of an inseparable improvement, like any other fixed asset, is performed in the program using the document Acceptance for OS accounting with type of operation Equipment. The document is accessed from the section OS and NMA.

We will note the features that you need to pay attention to when filling out the document Acceptance for OS accounting for inseparable improvements:

• when creating a new directory element fixed assets(Fig. 1) in the field OS type switch must be set to Capital investment in leased property. In this case, an inseparable improvement, regardless of the depreciation group and the date of acceptance for accounting, will form the taxable base for property tax;
• when determining the useful life of an object for calculating depreciation for accounting purposes, the organization has the right, in accordance with paragraph 20 of PBU 6/01, to set this period equal to the remaining lease period. In our example, the remaining lease term is 18 months and must be entered on the tab Accounting(props ). Thus, the monthly depreciation of a freight elevator is 44,105.56 rubles. (793,900 rubles / 18 months);
• the useful life of an inseparable improvement for determining the depreciation rate for income tax purposes is determined according to OS classification. Bookmark tax accounting in field Useful life (in months) you must enter a value corresponding to the third depreciation group (37 months). Accordingly, the monthly depreciation amount for capital investments in the leased building is 21,456.76 rubles. (793,900 rubles / 37 months).

From May 2014, depreciation for the freight elevator begins to accrue. Due to different useful lives determined for accounting and tax accounting monthly temporary differences arise and a deferred tax asset is recognised.

We remind you that in 2014, movable property, accepted as fixed assets from January 1, 2013, was not subject to corporate property tax (subparagraph 8 of Article 374 as amended by Federal Law No. 202-FZ dated November 29, 2012 ).

From January 1, 2015, movable property classified under III-X depreciation groups, is subject to corporate property tax.

At the same time, property tax on these fixed assets, which were registered after January 1, 2013, is not charged as a privileged one (clause 25 of article 381 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 19, 2015 No. 03-05-05- 01/7976). An exception to this benefit is movable property included in depreciation groups III-X, registered from January 1, 2013 as a result of:

• reorganization or liquidation legal entities;
• transfers, including the acquisition, of property between persons recognized in accordance with the provisions of paragraph 2 of Art. 105.1 of the Tax Code of the Russian Federation are interdependent (clause 25, article 381 of the Tax Code of the Russian Federation).

Starting from the reporting for the half year of 2014 and until the date of disposal service lift, included in the third depreciation group, falls into the taxable base for property tax, since an inseparable improvement is a capital investment in the real estate object (Fig. 2).

Deregistration of the leased property and transfer of inseparable improvements to the lessor

The parties to the lease agreement sign the act of acceptance of the property. Despite the fact that the inseparable improvements made by the tenant are the property of the landlord, the transfer of the freight elevator must still be documented.

Therefore, it is advisable to also reflect the transfer of inseparable improvements in the warehouse acceptance certificate, attaching, if necessary, copies of primary documents (invoice for equipment and an act for the installation of a freight elevator, depreciation calculation certificate, etc.).

Registration of deregistration of the leased building is reflected in the accounting system Operation entered manually. The cost of the returned storage facilities is indicated on the credit of account 001 "Leased fixed assets". To reflect the transfer of inseparable improvements, you can use the standard document of the accounting system OS decommissioning(Fig. 3).

Since for the purposes of tax accounting, the under-depreciated part of capital investments is not taken into account in expenses, then in the field Item of expenses you must select such an element of the directory Other income and expenses, which has a flag (feature) Accepted for tax purposes switched off.

After the document OS decommissioning the following accounting entries and movements in tax accounting registers will be formed (Fig. 4):

• depreciation is charged for the last month (September 2015);
• the cost of the retired fixed asset is transferred from the credit of subaccount 01.01 "Fixed assets in the organization" to the debit of subaccount 01.09 "Disposal of fixed assets";
• the amount of accumulated depreciation is transferred from the debit of subaccount 02.01 “Depreciation of fixed assets recorded on account 01” to the credit of subaccount 01.09;
• the residual value of the object is written off to other expenses (not taken into account for income tax purposes).

Reflection of VAT accrual on the value of the transferred property

We believe that the tenant adheres to the official position of the regulatory authorities and charges VAT when transferring a freight elevator to the lessor as part of the leased space.

According to paragraph 2 of Article 154 of the Tax Code of the Russian Federation, the tax base for the sale of goods (works, services) on a gratuitous basis is determined as the cost of transferred goods (works, services), calculated on the basis of prices determined in the manner similar to that provided for in Article 105.3 of the Tax Code of the Russian Federation (that is, according to market prices). Suppose, according to the conditions of the example, the lessor and the lessee, not being interdependent persons, agreed on the cost of the transferred freight elevator in the amount of 429,000.00 rubles, which was reflected in the transfer act.

To register the accrual of value added tax on retiring inseparable improvements, a document is used Reflection of VAT accrual(chapter Operations). Bookmark Main you need to fill in the following details:

• in field from the date of VAT calculation is indicated (September 30, 2015);
• in the fields counterparty And Treaty the landlord and the lease agreement are selected;
• to generate VAT postings, the flag must be set Generate postings.

Tabular part of the document Reflection of VAT accrual(bookmark Goods and services) is filled in as follows (Fig. 5):

• in field Type of value value is indicated OS;
• in field Nomenclature from the directory fixed assets is chosen service lift;
• in field Price the value of the fixed asset agreed upon by the parties, from which the amount of VAT is calculated;
• in field % VAT select rate 18% ;
• in field VAT account for sales, account 91.02 “Other expenses” is indicated;
• in field Event value is selected Implementation.

As a result of posting the document, correspondence of accounts will be generated:

Debit 91.02 Credit 68.02

For the amount of accrued VAT (77,220.00 rubles), and for the purposes of taxation of profits, this amount is not recognized as an expense of the tenant (clauses 16, 19 of article 270 of the Tax Code of the Russian Federation).

An invoice for the transferred inseparable improvements is registered using the Issue invoice button. Thus, the VAT accrued by the tenant on the date of transfer of inseparable improvements falls into the taxable base and is reflected in column 5 of line 010 of Section 3 of the VAT tax return, and the issued invoice is reflected in Section 9 "Information from the sales book".

Inseparable improvements and depreciation premium

When transferring inseparable improvements, the organization “loses” expenses in the form of an under-depreciated part of capital investments.

Are there any ways to minimize such losses? The most obvious solution seems to be the use of a depreciation bonus. However, whether a tenant can apply a depreciation bonus to non-separable improvements to the leased property is debatable. According to the official position of the Ministry of Finance of Russia, the inseparable improvements made by the tenant are an integral part of the leased property and do not remain on the balance sheet of the tenant after the termination of the lease agreement, and for capital investments in leased objects of the fixed assets, article 258 of the Tax Code of the Russian Federation establishes a special depreciation procedure that does not provide for the right to apply depreciation premium (letters No. 03-03-06/1/663 dated 12.10.2011, No. 03-03-06/2/18 dated 09.02.2009).

On the other hand, the courts consider that the provisions of the Tax Code of the Russian Federation do not contain a prohibition or restrictions on the use by the tenant of the depreciation bonus of capital investments in the form of inseparable improvements to the leased property (Definition Supreme Court RF dated 09.09.2014 No. 305-KG14-1382, Decree of the Federal Antimonopoly Service of the Moscow District dated 06.03.2014 No. Ф05-5053/2014).

Assume, given the positive judicial practice, the organization decided to include in the expenses of the reporting (tax) period 30% of the initial cost of the freight elevator.

One-time expenses amounted to 238,170.00 rubles, but the amount of monthly depreciation in tax accounting decreased to 15,019.73 rubles. ((793,900 rubles - 238,170.00) / 37 months). In this case, in September 2015, according to tax accounting, the residual value of the transferred fixed asset will be 300,394.59 rubles. Thus, the use of the depreciation premium made it possible to increase costs by 128,740.49 rubles. (429,135.08 - 300,394.59), and the tax savings amounted to 25,748.10 rubles. (128,740.49 x 20%).

Non-linear depreciation method for inseparable improvements

Another way to reduce losses in the form of an under-depreciated part of capital investments is to use a non-linear depreciation method for fixed assets included in depreciation groups I-VII. But can a non-linear depreciation method be applied to inseparable improvements to leased real estate? After all, buildings, structures, transmission devices included in the eighth - tenth depreciation groups are always depreciated only by the linear method (clause 3 of article 259 of the Tax Code of the Russian Federation). On the one hand, the ban on the use of the non-linear depreciation method applies only to the property itself, it does not apply to inseparable improvements. But the fact that this method cannot be used for investment in such property, in Ch. 25 of the Tax Code of the Russian Federation does not say anything.

According to the letter of the Ministry of Finance of Russia dated January 27, 2014 No. 03-03-06 / 1/2769, depreciation for inseparable improvements made can be charged in any way (linear, non-linear).

On the other hand, in the letter of the Ministry of Finance of the Russian Federation dated May 10, 2006 No. 03-03-04 / 1/441, it is said that if the tenant depreciates capital investments in leased property, which is included in the eighth - tenth depreciation groups, then the non-linear method for such capital investments cannot be applied.

If rented warehouses belong to the seventh depreciation group, then the non-linear method for inseparable improvements can definitely be used.

To simplify the calculations, we consider that only the freight elevator is included in the third depreciation group. Then, according to tax accounting data in September 2015, the residual value of the transferred fixed asset will be 298,050.38 rubles. Thus, the use of the non-linear method in tax accounting has increased costs by 131,084.70 rubles. (429,135.08 - 298,050.38), and the tax savings amounted to 26,216.94 rubles. (131,084.70 x 20%).

If the organization combines the use of both the depreciation bonus and the non-linear method, then according to tax accounting in September 2015, the residual value of the transferred fixed asset will be 208,635.28 rubles, the costs will increase by 220,499.80 rubles. (429,135.08 - 208,635.28), and the tax savings will amount to 44,099.96 rubles. (220,499.80 x 20%).

IS 1C:ITS

For more information on reflecting inseparable improvements in lessee accounting, see the "Reference book of business transactions" in the section "Accounting and tax accounting".

On the features of taxation of movable and immovable property property tax, see the section "Taxes and Contributions" in the directory "Property Tax of Organizations".

For economic compensation of physical and moral depreciation, the cost of fixed assets in the form of depreciation is included in the cost of production. Thus, depreciation it is a gradual transfer of the value of fixed assets to manufactured products.

Depreciation deductions are made by enterprises on a monthly basis based on the established depreciation rates for individual groups and invested objects, and the book value of fixed assets.

Depreciation rate - the annual percentage established by the state, the repayment of the cost of fixed assets, which determines the amount of the annual amount of depreciation.

To on the main thing it could be charge depreciation, it must meet a number of criteria. These signs are determined by paragraph 30 of the Procedure and paragraph 1 of Article 256 of the Tax Code of the Russian Federation. Let's list them:

• the main thing must be owned by the entrepreneur;
• the main thing should cost more than 10,000 rubles (since 2008, the Tax Code of the Russian Federation has set a “bar” of 20,000 rubles);
• useful life must be more than 12 months.

If property individual entrepreneur does not meet the specified criteria, then it will not be considered depreciable. This means that the cost of acquiring such property can be written off as an expense at a time. But this property must be acquired for the purpose of deriving profit, its purchase must be documented and economically justified (clause 1, article 252 of the Tax Code of the Russian Federation).

For each type of property this case fixed assets, corresponds useful life. The procedure and the Tax Code of the Russian Federation are divided depreciable property by groups depending on the period of possible useful use of property (clause 35 of the Order, clause 3 of article 258 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation and the Procedure define only ten depreciation groups. Each group includes a specific list of fixed assets(property). The list is determined by Government Decree No. 1 of January 1, 2002.

If the list does not include the property of the entrepreneur, then he will be able to determine the useful life in accordance with the recommendations of the manufacturer of such a thing (clause 36 of the Procedure). This period can be, for example, guarantee period on a thing.

The Tax Code of the Russian Federation provides for two depreciation method- linear and non-linear.

Amount of depreciation charged to expenses on a monthly basis when applying each of the methods, thereby ensuring a gradual depreciation of fixed assets.

The difference in methods is that with the linear method, we start from the original depreciable property value, and in the case of a nonlinear one, from residual value.

Linear way depreciation charges:

The depreciation rate is calculated using the following formula:

K = (1:N) × 100%,

where K – this is the depreciation rate as a percentage of the initial cost, N is the period of use of the equipment (months).

Non-linear depreciation method:

In this case, a different formula for calculating the depreciation rate is used:

K = (2:N) × 100%,

where K – is the depreciation rate as a percentage of the residual value, N is the useful life of the printer.

Capital investments - a set of costs for a certain period for the creation of new, reconstruction of existing fixed assets, industrial and commercial purposes.

Attracting investments is always associated with the need for a feasibility study (feasibility study), it can be different, but under all conditions it contains indicators:

§ calculation of the volume, output and its range;

§ number of seats;

§ method and organization of customer service;

§ volumes and general planning of the cost of construction and reconstruction;

§ equipment needs;

§ need for raw materials;

§ timing of the start of setup and commissioning, expected turnover, level of expected profit and savings;

§ need in labor force;

§ source of financing.

When justifying capital investments, the payback period of the object and the efficiency ratio of capital investments are calculated.

The efficiency ratio is the reciprocal of the payback period.

The feasibility study for the reconstruction of facilities differs from the feasibility study for those under construction, because includes comparative calculations to compare data on the production economic efficiency of the facility.

Such a comparison is necessary:

a) to determine the best option reconstruction;

c) to compare values ​​before and after reconstruction.

The coefficient of comparative efficiency is calculated as the ratio of changes in results (costs or profits) to the difference in capital investments.

Analysis of fixed assets. It is aimed at finding reserves and increasing the efficiency of their use. In fact, it comes down to calculations consisting of three groups:

1. indicators of the use of fixed assets. In addition to capital productivity and capital-labor ratio, profitability is calculated, turnover per one seat, profit per seat, specific profit, etc.

2. indicators of the state of fixed assets. Retirement, shelf life, renewal, wear, shift, effective and extensive use rates, integral, percentage of practically operating equipment, downtime (hours and percentages) broken down into hourly and whole-shift, indicating the reasons for downtime.

3. determination of reserves for increasing output. Turnover per 1 hour of equipment operation, profit, economic effects from improving the organization of work, from specific improvement, a schedule for staff development and the timing of the current overhaul and scheduled preventive maintenance of equipment are attached.

Planning of fixed assets, see Efimov.

It should be borne in mind that only those inseparable improvements to the leased property that are of a capital nature, that is, associated with the reconstruction, modernization, technical re-equipment of the property, are depreciated. If expenses are incurred for the purpose of current maintenance of fixed assets in working order, then such expenses are taken into account at a time as part of other expenses as repair expenses in accordance with the provisions of Article 260 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated August 11, 2017 No. 03-03-06 / 1 / 51578).

Inseparable improvements are those that cannot be removed, dismantled, disassembled without harm to the leased property (Article 623 of the Civil Code of the Russian Federation). For example, the tenant built brick wall in a rented office. In accounting and tax accounting, the tenant reflects such costs as fixed assets (clause 5 of PBU 6/01, clause 1 of article 256 of the Tax Code of the Russian Federation).

Depreciation procedure in accounting and tax accounting

In accounting, it is necessary to charge depreciation for an inseparable improvement based on the term of the lease agreement (clause 20 PBU 6/01).

In tax accounting, a different procedure applies. The tenant has the right to depreciate an inseparable improvement during the term of the lease agreement. At the same time, the monthly depreciation amount is calculated based on the entire service life of the property that the tenant has improved. This period can be determined according to the Classification of Fixed Assets (approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1). Such a rule is established in paragraph 1 of Article 258 of the Tax Code.

Note that the tenant can charge depreciation for inseparable improvements only during the term of the contract during which these improvements were made (clause 1, article 258 of the Tax Code of the Russian Federation).

Suppose, in the future, the parties entered into a new contract for the lease of the same property. Then the tenant cannot continue accruing depreciation on inseparable improvements, despite the fact that he will continue to use them (see letters of the Ministry of Finance of Russia dated October 8, 2008 No. 03-03-06 / 2/140, dated March 2, 2007 No. 03-03-06/1/143).

Depreciation is charged starting from the 1st day of the month following the month in which capital investments in the form of inseparable improvements were put into operation, until the expiration of the lease agreement. Upon termination of the lease agreement, the tenant shall cease accruing depreciation on said property.

What to do with the underdepreciated part

The tenant's expenses in the form of capital investments in the leased property, which were not taken into account for the purposes of Chapter 25 of the Tax Code of the Russian Federation during the term of the lease agreement (including in the event of its early termination), cannot be reflected as expenses when calculating corporate income tax. This follows from the letters of the Ministry of Finance of Russia dated August 11, 2017 No. 03-03-06/1/51578, dated August 3, 2012 No. 03-03-06/1/384, dated March 21, 2011 No. 03-03- 06/1/158.

In addition, the under-depreciated part of the cost of capital investments is recognized as property transferred to the lessor free of charge. And the value of such property does not reduce taxable income (clause 16, article 270 of the Tax Code of the Russian Federation).

EXAMPLE. DEPRECIATION OF INDIVIDUAL IMPROVEMENTS IN TAX ACCOUNTING

Aktiv LLC rented the building in January. In the same month, with the consent of the landlord, the building was equipped with an escalator. This improvement is inseparable. The costs of the organization amounted to 360,000 rubles. (without VAT).

Inseparable improvements are made with the consent of the landlord, and he does not reimburse this amount. The lease term of the building is 12 months - from January to December inclusive.

The accountant of Aktiv LLC determined that the company could depreciate the escalator from February to December inclusive. The useful life of the escalator is the same as that of the building - 432 months (the tenth depreciation group). Depreciation is calculated using the straight-line method (clause 3, article 259 of the Tax Code of the Russian Federation).

The monthly depreciation rate was 0.2315% (1:432 months × 100%).

The amount of monthly depreciation is 833.4 rubles. (360,000 rubles × 0.2315%).

The amount of depreciation that the tenant can write off for the entire lease period is 9167.4 rubles. (833.4 rubles × 11 months).

The difference between the amount spent on the escalator and the accrued depreciation is 350,832.6 rubles. (360,000 rubles - 9,167.4 rubles) - Aktiv LLC cannot take into account when calculating income tax.

If the lease agreement has expired, and the tenant continues to use the property, and the landlord does not object to this, then, according to the norms of civil law, such an agreement is considered renewed for indefinite term on same conditions. If the lease agreement is prolonged, then the tenant has the right to continue to amortize inseparable improvements and make accruals until one of the parties announces the termination of the lease agreement. After all, it is up to this moment that an agreement concluded for an indefinite period is considered valid (clause 1 of article 258 of the Tax Code of the Russian Federation, clause 2 of article 621, clause 2 of article 610 of the Civil Code of the Russian Federation). This was indicated by the Ministry of Finance of Russia in a letter dated August 11, 2017 No. 03-03-06/1/51578.

According to Art. 256 of the Tax Code of the Russian Federation, capital investments in leased fixed assets in the form of inseparable improvements made by the lessee with the consent of the lessor are recognized as depreciable property.

At the same time, in accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, capital investments, the cost of which is reimbursed to the lessee by the lessor, are depreciated by the lessor; Capital investments made by the lessee with the consent of the lessor that are not recoverable by the lessor are depreciated by the lessee over the term of the lease.

Depreciation is charged by the tenant from the 1st day of the month following the month in which these capital investments were put into operation, until the end of the lease agreement. In this case, the depreciation rate is calculated taking into account the useful life determined for the leased items of fixed assets in accordance with the Classification of fixed assets.

At the end of the lease term, the tenant must stop accruing depreciation on non-separable improvements. The under-depreciated part of the capital investment is transferred to the lessor. This transfer is regarded as a gratuitous transfer of property (works, services, property rights). Therefore, the residual value of the improvements, as well as the costs associated with their transfer, do not reduce the income tax base of the tenant.

After the end of the lease agreement for premises, the under-depreciated part of capital investments in the form of inseparable improvements (not reimbursed by the lessor) is attributed by the tenant to expenses that are not taken into account for the purposes of taxation of corporate profits (Letter of the Ministry of Finance of Russia dated 05.02.2008 N 03-03-06/2/12).

The lessor has capital investments in the form of inseparable improvements to the leased property made by the lessee, in determining tax base are not taken into account as income (clause 32, clause 1, article 251 of the Tax Code of the Russian Federation).

Attention! Important information! Only those inseparable improvements to the leased property that are of a capital nature are depreciated, i.e. associated with the reconstruction, modernization, technical re-equipment of property.

If expenses are incurred for the purpose of current maintenance of fixed assets in working condition, then such expenses are taken into account as a lump sum as part of other expenses as repair expenses in accordance with Art. 260 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated March 7, 2008 N 03-03-06 / 1/159).

So, for example, a lease agreement with a lessor may provide that the organization has the right to carry out repair work on the premises rented as an office at its own expense with the consent of the lessor for its activities. The organization completed the finishing of floors, walls, ceilings, dismantled and replaced doors and windows, installed glass partitions, an uninterruptible power supply, ventilation, and cable networks.

Which of said expenses organizations are accounted for as expenses for the repair of leased premises, and which ones as capital investments in the form of inseparable improvements in the object of leased fixed assets?

The Ministry of Finance of Russia, in Letter No. 03-03-06/2/191 dated October 16, 2007, replied that the tenant must independently determine which expenses are expenses for the repair of the leased premises, and which are capital investments in the form of inseparable improvements to the leased fixed assets, based on the cost of inseparable improvements, the terms of the contract, the estimated cost of conducting repair work etc.

The above procedure for calculating depreciation for inseparable improvements to leased property is applied starting from January 1, 2006. Accordingly, the tenant’s capital investments in leased property in the form of inseparable improvements made before January 1, 2006 are not subject to depreciation for income tax purposes (Letter of the Ministry of Finance of Russia dated November 24, 2005 N 03-03-04/2/120).

Example 1.11. Since January 1, 2004, the organization entered into a lease agreement for premises on the first floor of the building for a period of 5 years. In March 2006, with the consent of the landlord, the tenant re-planned the premises at his own expense. The work was completed in April 2006. The total cost of inseparable improvements amounted to 100,000 rubles.

The building in which the first floor is rented is included in the eighth depreciation group (over 20 to 25 years inclusive). The lessee has set the useful life of the capital investments made at 20 years and 10 months.

respectively, in the average number of employees (labor costs) and the residual value of depreciable property, determined in accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, in general for the taxpayer.

Attention! A controversial (difficult) question! For the purpose of calculating income tax, in calculating the share of profit attributable to separate divisions, is the residual value of capital investments in fixed assets leased by a separate division in the form of inseparable improvements made by a separate division with the consent of the lessor, the cost of which is not reimbursed by the lessor, included?

Considering that capital investments in the form of inseparable improvements in leased property are depreciated for profit tax purposes, then for the period of the lease agreement, according to the Russian Ministry of Finance, the amount of capital investments is included in the calculation of the share of the residual value of depreciable property when determining the share of profit attributable to a separate subdivision (Letter dated December 10, 2007 N 03-03-06 / 2/221). See p. 283.

How can a lessee determine the useful life of capital investments made in a leased fixed asset and how to calculate depreciation if the lease agreement for this property is concluded for a period of less than 12 months, but prolongation is possible? Dmitry Ignatiev and Oleg Grafkin, experts from the GARANT Legal Consulting Service, explain.

The lease agreement for fixed assets is concluded for 11 months, at the end of which additional agreement to extend the term of the contract for the next 11 months. According to accounting and tax records, this property is fully depreciated. The lessee, with the consent of the lessor, makes capital investments in the leased fixed assets. Is the lessee entitled to independently determine the useful life for inseparable improvements, different from the useful life of the reconstructed object, and charge depreciation according to this period?

Accounting

Capital investments in leased items of fixed assets that meet the criteria established by paragraph 4 of PBU 6/01 "Accounting for Fixed Assets" (hereinafter referred to as PBU 6/01) are accounted for as fixed assets (clause 5 of PBU 6/01, p. 46 of the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, hereinafter - Regulation N 34n). Completed capital investments in leased fixed assets are credited by the lessee organization to their own fixed assets in the amount of actually incurred costs, unless otherwise provided by the lease agreement (clause 47 of Regulation N 34n).

Thus, the capital investments made by the lessee in the leased item of fixed assets (the cost of improvements to the leased property) are accounted for by the lessee as part of fixed assets until they are disposed of under the lease agreement (letters of the Ministry of Finance of Russia dated May 24, 2013 N 03-05-05-01 / 18569, dated 13.03.2012 N 03-05-05-01/15).

According to paragraph 20 of PBU 6/01, the organization independently determines the useful life of an item of fixed assets when accepting it for accounting based on:

The expected life of this facility in accordance with the expected performance or capacity;

Expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;

Regulatory and other restrictions on the use of this object (for example, the lease term).

We remind you that the useful life is the period during which the use of an item of fixed assets brings economic benefits (income) to the organization (clause 4 PBU 6/01). Useful lives of fixed assets are estimated values ​​(clause 3 PBU 21/2008 "Changes in estimated values").

Due to the fact that the organization intends to prolong the lease agreement, we believe that the useful life of capital investments in the leased item of fixed assets should be established based on the expected life of the leased item of fixed assets, taking into account the expected period of extension of the lease agreement - a direct ban on this by the PBU rules 6/01 do not contain.

Inseparable leasehold improvements are amortized at general order, that is, from the first day of the month following the month of acceptance of this object for accounting, and until the first day of the month following the month of the full repayment of the cost of this object, or writing off this object from accounting by one of the methods provided for in paragraph 18 of PBU 6 /01 (clauses 21, 22 PBU 6/01).

Corporate income tax

For the purposes of income taxation, depreciable property is recognized as property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation), are used by him to generate income and the cost of which is repaid by accruing depreciation. Depreciable property is property with a useful life of more than 12 months and an initial cost of more than 40,000 rubles (clause 1, article 256 of the Tax Code of the Russian Federation).

Capital investments in fixed assets leased out in the form of inseparable improvements made by the lessee with the consent of the lessor are also recognized as depreciable property.

By virtue of paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, depreciable property is distributed among depreciation groups in accordance with its useful life. The useful life is the period during which an item of fixed assets or an item of intangible assets serves to fulfill the objectives of the taxpayer's activities. The useful life is determined by the taxpayer independently on the date of commissioning of the depreciable property in accordance with the provisions of Art. 258 of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1 (hereinafter referred to as the Classification).

At the same time, capital investments in leased items of fixed assets that meet the criteria for recognizing them as depreciable property, made by the lessee with the consent of the lessor, the cost of which is not reimbursed by the lessor, are depreciated by the lessee during the term of the lease agreement based on the depreciation amounts calculated taking into account the useful life determined by for leased items of fixed assets or for capital investments in these items in accordance with the Classification.

Thus, the lessee has the right to account for depreciation expenses on the amount of capital investments made in the form of inseparable improvements for the period of the lease agreement. At the same time, if the lease agreement is extended, the tenant will be able to continue accruing depreciation in the prescribed manner (letters of the Ministry of Finance of Russia dated 22.02.2013 N 03-03-06 / 2/5003, dated 04.04. /179, dated 03.05.2011 N 03-03-06/2/75).

Note that the fact of concluding a lease agreement for a period of less than 12 months does not prevent the recognition of capital investments in leased fixed assets as depreciable property (letters of the Ministry of Finance of Russia dated 03.08.2012 N 03-03-06 / 1/384, dated 04.04.2012 N 03-03-06/1/179).

From paragraph 1 of Art. 258 of the Tax Code of the Russian Federation it also follows that the lessee has the right to determine the useful life of capital investments, established specifically for them by the Classification (for more information, see letter of the Ministry of Finance of Russia dated 01.21.2010 N 03-03-06/2/7). If such an object is not provided for by the Classification, then the taxpayer must establish the useful life of capital investments independently in accordance with specifications or manufacturers' recommendations (clause 6 of article 258 of the Tax Code of the Russian Federation, additionally letters of the Ministry of Finance of Russia dated 07.12.2012 N 03-03-06 / 1/638, dated 13.04.2010 N 03-03-06 / 2/75). If these criteria cannot be applied, in our opinion, the taxpayer will have the right to determine the useful life of inseparable improvements based on independently developed criteria. We remind you that all fatal doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer (clause 7, article 3 of the Tax Code of the Russian Federation).

Depreciation for inseparable improvements begins on the 1st day of the month following the month in which these improvements were put into operation (clause 4 of article 259, clause 3 of article 259.1, clause 6 of article 259.2 of the Tax Code of the Russian Federation).

The texts of the documents mentioned in the experts' response can be found in the reference legal system GUARANTEE .