Question: Are privileges provided for the rent for land owned by the state or municipality to persons exempted from paying land tax?

Answer: In accordance with Article 606 Civil Code In the Russian Federation, under a lease (property lease) agreement, the lessor (landlord) undertakes to provide the tenant (tenant) with property for a fee for temporary possession and use or for temporary use.

According to paragraph 1 of Article 607 of the Civil Code of the Russian Federation, land plots and other isolated natural objects, enterprises and other property complexes, buildings, structures, equipment, vehicles and other things that do not lose their natural properties in the process of their use (non-consumable things). The law may establish the types of property, the lease of which is not allowed or restricted.

The law may establish the specifics of leasing land plots and other isolated natural objects (clause 2 of this article).

Article 1 of the Law of the Russian Federation of October 11, 1991 N 1738-1 "On payment for land" establishes that the use of land in the Russian Federation is paid. The forms of payment are: land tax, rent, standard price of land. Land owners, landowners and land users, except tenants, are subject to an annual land tax. Rent is collected for leased lands.

Article 12 of the said Law contains a closed list of persons who are granted the right to exemption from paying land tax.

According to Article 21 of the said Law, the amount, conditions and terms for making rent for the land are established by agreement. When leasing land that is in state or municipal ownership, the relevant executive authorities establish basic dimensions rent by types of land use and categories of tenants. Rent can be set in cash or in kind.

By virtue of paragraph 4 of article 22 of the Land Code of the Russian Federation, the general principles for determining the rent when renting land plots that are state or municipal property may be established by the Government of the Russian Federation.

Thus, in accordance with the Law of the Russian Federation "On payment for land", the Civil Code of the Russian Federation and the Land Code of the Russian Federation, the amount, conditions and terms for paying rent are established by the contract. The procedure for concluding a lease agreement is regulated by the Civil Code of the Russian Federation. When leasing land that is in state or municipal ownership, the relevant executive authorities establish the basic amounts of rent by type of land use and categories of tenants. At the same time, provision of privileges on rent in a centralized manner in respect of persons to whom Article 12 of the Law of the Russian Federation of October 11, 1991 N 1738-1 is granted exemption from land tax is not provided.

In connection with the above, on the issues of granting benefits when collecting rent for land that is in state or municipal ownership, one should contact the relevant executive authority with which the lease agreement for the specified land plot.

E.N. Sivoshenkova

Advisor to the Tax Service of the Russian Federation

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The rent determines the cost of using the selected land. According to civil law, it is charged in the form of the following forms:

• fixed amount;
• percentage of land use results;
• provision of certain services;
• payment in the form of natural products.

Legislative basis

REFERENCE. Rent is regulated by article 614 of the Civil Code, according to which a change in size can be carried out no more than once a year.

Moreover, the initiator of the amendment can be both the landlord and the tenant. The latter may demand a reduction in the price for renting land due to its inconsistency with the conditions specified in the contract.

Payment types

At the rates adopted by the Ministry of Economic Development

These tariffs are used for such lands where motorways, communication and power lines, oil and gas pipelines, waste sites, sports facilities are located.

Advantages and disadvantages

ATTENTION! Each of the types of calculations is used for certain categories of land, types of their use and ownership. A calculation that uses a market value is more subjective.

On its component big influence the ratio of supply and demand. This method is used to establish the value of leased land, which is owned by private owners. Most often, the market price exceeds the cadastral.

There are other categories that can also receive benefits for renting land from the state. These include those whose age does not exceed 35 years. They can get a plot of land for housing construction.

It is not possible to buy a land plot for many categories of citizens. It is much easier for pensioners, the disabled, large families to rent land. An agreement can be concluded both with the state and with a private owner of land. Upon receipt of a plot from the state, you can apply for a preferential lease of land.

G. N 370-pr

ABOUT THE ESTABLISHMENT OF BENEFITS ON THE RENTAL PAYMENT FOR THE USE

LAND PLOTS, STATE PROPERTY ON

WHICH IS NOT DETERMINATED ON THE TERRITORY OF THE KHABAROVSK KRAI

(as amended by the Decree of the Government of the Khabarovsk Territory

dated 01.01.2001 N 241-pr)

In accordance with the Federal Law of 01.01.01 N 137-FZ "On the Enactment of the Land Code Russian Federation", Law of the Khabarovsk Territory dated 01.01.01 N 349 "On the Government of the Khabarovsk Territory", Decree of the Government of the Khabarovsk Territory dated 01.01.01 N 411-pr "On approval of the Regulations on the procedure for determining the amount of rent for the use of land, state property for which is not demarcated, on the territory of the Khabarovsk Territory" The Government of the Territory decides:

1. Release from rent for the use of land, state property for which it is not delimited, on the territory of the Khabarovsk Territory the following categories of tenants:

1) Heroes Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor, full cavaliers of the Order of Glory, full cavaliers of the Order of Labor Glory, persons awarded the Order "For Service to the Motherland in the Armed Forces of the USSR" of three degrees - in relation to land plots provided to them for gardening, gardening, personal auxiliary (dacha) economy, for individual residential houses, garages for personal vehicles and outbuildings;

3.1. Organize accounting and registration of benefits established by this resolution.

3.2. On a quarterly basis, by the 15th day of the month following the reporting quarter, submit to the Ministry of Property Relations of the Territory information in the form established by it on the benefits provided for the municipal district (urban district) on an accrual basis from the beginning of the year.

4. To impose control over the implementation of this resolution on the First Deputy Chairman of the Government of the Territory for economic issues

Governor, Chairman

Regional government

Preferential rates for the lease of land - a measure state support certain categories of citizens and organizations. These benefits are expressed in the reduction of rent for the use of land or the provision of plots in a special manner. Main legislative acts governing relations in this area: the Land Code of the Russian Federation, the Law of the Russian Federation dated 11.10.1991 No. 1738-1 “On payment for land” and the Decree of the Government of Moscow dated 25.04.2006 No. 273-PP “On improving the procedure for setting rental rates for land in the city of Moscow.

Market rents in some cases differ significantly from the cost of rent, which can be calculated taking into account the application of incentives. This circumstance gives rise to a considerable number of abuses on the part of representatives of the administration. Ignorance of the specifics of relations in the field of providing land plots for rent at a reduced price leads to the impossibility for businesses and citizens to exercise their legal rights.

Types of rental benefits for organizations and entrepreneurs

Land lease benefits may be provided for those types of permitted use that are supported by the Moscow Government and are a priority. Required condition- the land must be owned by the city of Moscow or the ownership of the site should not be delimited.

	Size rental rate(from the cadastral value)
Construction of hotels, placement of technopolises and technology parks; conducting scientific research and experimental developments; operation of objects of the housing and communal services structure; areas under pipelines, power lines, underground.	0,01 %
Construction and operation of sites for objects of culture and art, religion, healthcare, physical culture and sports, education and science.	0,05 %
Construction of multi-storey parking garages; sites used for the location of facilities for the production of cars, spare parts, collection and processing of recyclables; areas given over to shelters for homeless animals.	0,1 %
For enterprises employing disabled people (the proportion of people with disabilities is at least 30% of the average headcount).	0,3 – 0,5 %
Production of bakery products, pasta, ready-made food products; organization wholesale deliveries staple foods	0,5 %
Manufacture of machine tools, tools, electrical appliances, tyres, tires and other similar products.	0,75 %
Construction of garages under the program "People's Garage" and park and ride.	1 ruble per sq.m
Participants of the project "Doctor nearby"; for private educational institutions operating under the program of preschool education; for the needs of legal and individuals exempted from land tax.	1 ruble per plot

IMPORTANT! The provision of benefits for the lease of land occurs after the organization or entrepreneur submits an application to the Department of City Property of the City of Moscow and undergoes a verification and confirmation procedure.

Types of rental benefits for citizens

For some groups of the population, the current legislation provides for benefits in paying for the lease of a land plot. These categories include:

• disabled people and families with a disabled child;
• large families;
• participants in the Second World War;
• liquidators of the Chernobyl accident;
• heroes and holders of the Order of Glory.

The rent depends on the status of the site and the purpose of its permitted use. The bulk of the plots are provided for individual housing construction, farming.

ATTENTION! Since there is no land tax exemption when renting land, it is the responsibility of the tenant to pay it annually to the local budget.

Legal assistance from the company "Mosty"

The main reasons why documents are returned without consideration or a refusal decision is made: lack of confirmation of the right to a benefit, incorrect execution or lack of required documents, an unexpected change in the requirements of land legislation, the desire of officials to “optimize” benefits, and others.