Sole proprietor renting premises. Details on the question of whether an individual can rent out non-residential premises

Buying a business space at the initial stage of its creation can be problematic. Therefore, entrepreneurs prefer to rent real estate. This allows you to reduce one-time costs. However rental of non-residential premises associated with a number of features that distinguish the process from the classical one. This leads to a whole list of issues, the failure to quickly resolve which causes a delay in the start of activities.

If a legal or natural person wants to avoid them and speed up the process of renting non-residential real estate as much as possible, you need to start the procedure by analyzing up-to-date information on the topic. We will talk about the procedure for carrying out actions, about the features that are imposed on the procedure depending on the status of the tenant and the lessor, as well as about the features of taxation, we will talk further.

Do individuals need to register as an individual entrepreneur to rent non-residential premises?

The right to own residential property is assigned to individuals by Articles 131 and 213 of the Civil Code of the Russian Federation. A person who is recognized as the owner of real estate has the right to dispose of it and use it at his own discretion. A similar possibility is fixed by article 209 of the Civil Code of the Russian Federation. At the same time, every citizen has the opportunity to rent non-residential premises. The rule is reflected in Article 608 of the Civil Code of the Russian Federation. An individual can exercise his right to rent non-residential real estate. At the same time, the articles of the law do not oblige to register as an individual entrepreneur. However, a person is engaged in entrepreneurial activities by renting real estate, you will need to open an IP.

When is it impossible to avoid opening an IP?

Individuals can start to carry out entrepreneurial activities only after they have passed the appropriate registration and received the status of an individual entrepreneur. However, the law does not oblige a citizen to become a legal entity. A similar rule is reflected in Article 23 of the Civil Code of the Russian Federation. A number of features distinguish entrepreneurial activity from other manipulations.

Which include:

• stable relations are observed with the tenant of real estate;
• transactions are carried out regularly during a certain period;
• a person keeps records of concluded transactions and operations;
• the property was purchased specifically for transactions;
• a person has a regular income as a result of the use of real estate.

In order for the process of renting out real estate to be recognized as an entrepreneurial activity and lead to the need to register as an individual entrepreneur, it must be proven that all transactions were concluded with the aim of obtaining a permanent income.

For example, the signing of a lease agreement for one year or more, as well as the conclusion of transactions with the same organizations, can act as confirmation. In this situation, registration as an individual entrepreneur is required.

What happens if you do not register as an individual entrepreneur?

If a person violates the articles of the law and begins to carry out entrepreneurial activities without registration, legal proceedings will be initiated against him. A citizen may be held administratively or criminally liable.

One of the following penalties may apply to him:

• a monetary penalty of 500-2000 rubles (Article 14.1 of the Code of Administrative Offenses of the Russian Federation);
• monetary recovery up to 300,000 rubles (Article 171 of the Criminal Code of the Russian Federation);
• involvement in compulsory work lasting 480 hours (Article 171 of the Criminal Code of the Russian Federation);
• arrest for up to six months (Article 171 of the Criminal Code of the Russian Federation);
• a fine in the amount of income for 2 years (Article 171 of the Criminal Code of the Russian Federation).

How is an agreement concluded with legal entities and individuals?

The rule that regulates the lease of non-residential premises from an individual is absent in Russian legislation. When drawing up an agreement, it is necessary to rely on the provisions of Chapter 34 of the Civil Code of the Russian Federation. The normative legal act contains general information about the provision of property for rent.

Article 606 of the Civil Code of the Russian Federation states that a landlord, who is not a legal entity, is obliged to transfer non-residential property to the tenant for temporary use and possession after a certain fee has been paid.

The lease agreement is drawn up in accordance with the rules contained in Articles 434 and 609 of the Civil Code of the Russian Federation. The parties to the agreement are required to draw up a document in writing. The finished paper is signed by each of the parties.

The contract must contain mandatory information, which includes:

• details of legal entities and individuals;
• information about the object;
• conditions for the use of real estate;
• the amount of the rent.

The parties have the right to strongly indicate for how long the contract is concluded. If there is no such information, it is considered that the property has been leased for an indefinite period.

A similar rule is fixed in article 610 of the Civil Code of the Russian Federation. In the text of the contract, the OKVED code must be indicated. If the premises are rented out, code 70.20.2 is used. The rule is relevant only if we are talking about non-residential premises. When filling out the characteristics of the object in the contract, care must be taken.

The document should include the following information:

• inventory number of the room;
• the exact address indicating the floor and the location of the premises on it;
• purpose (for example, office, warehouse, etc.);
• The name of a room;
• real estate area.

In accordance with Article 609 of the Civil Code of the Russian Federation, the contract is considered officially concluded only after it is registered with Rosreestr. If the transaction is concluded for a period of less than 1 year, registration is not required. The agreement can be drawn up in any form. A similar rule applies to the extension of the contract for the same period.

To pass state registration, you will need to prepare a package of documents. It must include:

• an application that can be obtained from a notary or other specialist involved in receiving the necessary documents;
• the contract and all appendices to it;
• passports of natural persons of the transaction;
• stamp duty check
• other documentation, if there is a need to provide it.

How is taxation done?

If the property generates income, it is taxed. The terms for depositing funds and the procedure for making settlements directly depend on the status of the taxpayer. If the calculation is carried out according to the simplified tax system with additional insurance premiums, the deduction in favor of the state will be 6% of the rental amount. A similar rule applies to IP. When figuring out whether an individual can rent out the premises, it will be possible to find out that such an opportunity exists. However, the citizen will have to pay 13% personal income tax with a one-time payment. The rules are reflected in Article 208 of the Tax Code of the Russian Federation. If a citizen evades paying taxes, he will be prosecuted or an administrative fine will be imposed.

If the landlord is an organization

A legal entity can also rent real estate. In accordance with articles 209, 213 and 608 of the Civil Code of the Russian Federation, organizations have the same right to own, use and dispose of their own property as individuals. At the same time, the law does not impose restrictions on the number of structures owned by a legal entity. A similar rule is reflected in Article 213 of the Civil Code of the Russian Federation. If the lease of premises is carried out by a legal entity, the contract is concluded in accordance with Articles 606 and 670 of the Civil Code of the Russian Federation. In this case, the OKVED code 70.20.2 must be indicated in the document.

An agreement with a legal entity must be drawn up in writing. It does not matter for what period the property is provided.

The contract must also contain mandatory information, which includes:

• room characteristics;
• information about legal entities and individuals appearing in the contract;
• rent;
• features of the use of premises and repairs;
• signatures of the parties to the transaction.

If the lease term is not specified in the contract, it is considered to be concluded for an indefinite period. This rule is enshrined in Article 610 of the Civil Code of the Russian Federation. The contract and all annexes to it must also be registered with Rosreestr if non-residential property is leased for a period of more than 1 calendar year.

In order for the authorized body to agree to register, the representative of the legal entity will need to prepare the following documents:

• an application filled out in accordance with the rules;
• executed and signed contract, as well as an annex to it;
• real estate cadastral passport;
• papers confirming the legal status of the organization;
• documents confirming the fact of payment of the state duty;
• additional paperwork, if required.

If the landlord is an individual

If an individual acts as a lessor, the process of drawing up an agreement and the details of the transaction change. So, in the document it is necessary to indicate the address and characteristics of the premises. In this case, targeted payments will not be subject to VAT. It also includes utility bills.

A person who rents a commercial space can charge a fee to an individual's bank account or provide it in cash.

Changes in rent must be made in accordance with applicable law. Article 614 of the Civil Code of the Russian Federation stipulates that the amount of payment should be adjusted no more than once a year. If the contract is concluded for more than one year, the document must be registered with the territorial division of Rosreestr.

An individual entrepreneur leases non-residential premises - the taxation of this procedure depends on the status of the tenant and the tax regime of the entrepreneur. Let's take a closer look at the key nuances of calculating individual taxes for themselves (and sometimes not only) as part of real estate rental transactions.

What are the difficulties of taxation when renting real estate to IP?

The procedure for leasing non-residential real estate to IP is characterized by a large number of nuances in terms of taxation. So, an individual entrepreneur, in order not to violate tax laws, you need to know the answers to the following questions:

1. In what capacity should he pay taxes on the rental of premises - an individual entrepreneur or an ordinary citizen, taking into account the fact that non-residential real estate is recorded on him as an individual (as an option, he bought it even before registering as an individual entrepreneur)?

Depending on the status of the taxpayer, the right to apply one or another tax regime - general, special, as well as the right to include expenses in the calculation of the tax base is established.

1. Does he, as an individual, need to pay tax on property that is leased (and thus used in business activities)?

In the general case, property tax is not paid on real estate used in the IP business. But there are many exceptions to this rule.

1. What taxes should an individual entrepreneur pay if he rents real estate to an economic entity - another individual entrepreneur or LLC?

Here everything rests mainly on the specifics of the applied taxation system - DOS or any of the special regimes.

1. What taxes should an individual entrepreneur pay if he rents out non-residential property to an individual (not registered as an individual entrepreneur)?

The main problem here is as follows: in relation to individuals, an individual entrepreneur, as an economic entity, can act as a tax agent and bear the statutory obligations for calculating and paying personal income tax for an individual (as well as for reporting).

Let us now try to consistently give answers to these questions related to the taxation of the lease of real estate to individual entrepreneurs.

Lease of real estate IP: what tax regime to work with?

Even if the property was acquired by an individual in the status of an individual entrepreneur (for example, under a commercial sale and purchase agreement with another business entity), then the owner’s personal data will be given in the certificate of ownership without any adjustments for his status as an entrepreneur. Any commercial transactions with a real estate object (sale or lease) from the point of view of taxation, by default, will be considered as committed by an individual, not an individual entrepreneur. That is, the landlord, by default, will need to pay personal income tax at a rate of 13% on rental income.

At the same time, an individual entrepreneur has the right to notify the Federal Tax Service that he uses the property in business, and on the basis of this, pay taxes on transactions with this object in accordance with the applicable taxation system, for example, the simplified tax system or UTII (clause 3 of article 346.11, clause 4 article 346.26 of the Tax Code of the Russian Federation).

The notification is made in free form. It is desirable to reflect in it the details of the agreement on the lease of the object, acts of acceptance and transfer of the premises - this will be evidence of the fact that the property is used in business activities (letter of the Ministry of Finance of Russia dated 05.03.2012 No. 03-11-11 / 67).

If the individual entrepreneur works for the OSN, then it also makes sense to send the specified notification to the Federal Tax Service. An entrepreneur in the general tax regime, like an ordinary individual, pays 13% of the proceeds, but at the same time, an individual entrepreneur as an economic entity can include expenses in the calculation of the tax base, while an ordinary individual cannot. Expenses in the case of a lease can be very significant (for example, associated with the payment of utilities, if they are not included in the contract price).

Moreover, an individual entrepreneur on OSN will pay VAT on rental income, but an ordinary individual will not.

Real estate in business: should I pay property tax?

Sole proprietorship on OSN pays property tax on a general basis. At the same time, it may be more profitable for him not to include the object of taxation in the composition of property used in entrepreneurial activities, since tax benefits do not apply to such property (clause 2, article 407 of the Tax Code of the Russian Federation).

An individual entrepreneur on the simplified tax system and UTII has the right not to pay tax on real estate used in business activities, unless it refers to the objects listed in subpara. 1 and 2 paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation. These objects include:

Don't know your rights?

• administrative and business buildings, shopping and entertainment centers and any premises inside these objects;
• objects inside which are located (or may be located in accordance with the purpose, which is reflected in the technical accounting documents) offices of enterprises, shops, restaurants, cafes, consumer service points.

A specific list of such facilities is approved for each region by a separate government decree.

The fact of using or not using the objects listed in Art. 378.2 of the Tax Code of the Russian Federation, it does not matter in business activities: the IP pays property tax on them in any case.

One way or another, we will agree that the IP still uses non-residential real estate for commercial purposes, namely for the purpose of leasing. In practice, tenants of an object can be:

• individual entrepreneur and legal entity;
• individuals who are not registered as individual entrepreneurs.

In each case, the taxation of individual entrepreneurs has its own characteristics.

The tenant is an economic entity: tax consequences of an individual entrepreneur in a special regime

When renting real estate to another business entity, an individual entrepreneur will have to, if he conducts activities on a special regime:

1. On USN:

• calculate and take into account income from receiving rent (with the simplified tax system of 15% - expenses, if any) in the ledger;
• to calculate and pay taxes in due time;
• report on tax returns.

1. On UTII:

• keep a convenient way (according to which the Federal Tax Service has no objections if there has already been an audit, or by all indications there should not be if there has not yet been an audit) accounting for physical indicators that affect the tax base (letter of the Ministry of Finance of Russia dated 08.08.2012 No. 03-11 -11/233);
• calculate, pay and declare tax.

In the case of the lease of real estate under UTII, the physical indicators for the permitted types of lease of non-residential real estate may be different - you need to look at their list under paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation. And if there are several objects, then their separate accounting may be required.

As we already know, there is no need to pay property tax under the special regime (if there are no exceptions under Article 378.2 of the Tax Code of the Russian Federation and the Federal Tax Service is notified about the use of real estate in business).

Tenant - economic entity: tax consequences of IP on DOS

If an individual entrepreneur conducts activities on the OSN, then he will have to:

1. Keep records according to the accounting book for OSN (approved by order of the Ministry of Finance of Russia No. 86n dated August 13, 2002, Ministry of Taxation of Russia No. BG-3-04 / 430), calculate and pay your personal income tax, declare it on time.
2. Pay VAT on revenue represented by rent, issue invoices (prepaid, advance, corrective or corrective, if necessary), enter information about them in the journal and books of account.

You can learn more about the specifics of accounting for invoices by a VAT payer in the articles:

• "Journal of accounting for received and issued invoices";
• "Reflection in the purchase book of an adjustment invoice".

If an individual entrepreneur and his counterparty have entered into an agreement on gratuitous lease for one purpose or another, VAT must nevertheless be paid, and at the market price of the lease (information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 22, 2005 No. 98).

The counterparty at the same time accepts the estimated cost of the lease as part of non-operating income (clause 8, article 250 of the Tax Code of the Russian Federation).

The tenant is an individual (not an individual entrepreneur): tax consequences

If the tenant is an individual not registered as an individual entrepreneur, then the entrepreneur, leasing the object, will, as a taxpayer, generally have to carry out the same actions that are typical for legal relations with another business entity. He pays the same taxes from the rent of non-residential premises. However, SP should keep in mind that:

1. In case of gratuitous rental of real estate by an individual, an individual entrepreneur is obliged to calculate (by analogy with the scenario for counterparties-legal entities and individual entrepreneurs described above) the personal income tax base for the market rental amount.

The fact is that this amount is considered the natural income of an individual. An individual entrepreneur must accrue personal income tax on it, pay it in the status of a tax agent (letter of the Ministry of Finance of Russia dated 07/05/2013 No. 03-04-06 / 25983), and then report to the Federal Tax Service using forms 2-NDFL and 6-NDFL.

1. In the journal and books for VAT, obviously, only outgoing invoices will be taken into account.

Moreover, if an individual paid the rent in cash, and the landlord issued a strict reporting form confirming the payment, then an invoice is not needed. In other cases, the invoice must be drawn up and registered in the register and sales book (letter of the Ministry of Finance of Russia dated November 23, 2012 No. 03-07-09 / 153).

An individual entrepreneur can rent out his real estate as an individual, paying the usual personal income tax, or as an economic entity on the OSN or special regime, if he informs the Federal Tax Service about the use of the property in business. In the second case, it is possible to apply more favorable conditions for the payment of income tax.

How is the rental of non-residential premises? 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 agreement is concluded for a very long period 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 the economic development of the regional territory. The most common are transactions for the conclusion of a lease agreement for municipal real estate, in particular, land, 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 should be noted 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, is capital attachments. 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.

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?

Awaiting verification

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 of whether it is possible for a citizen of Kazakhstan to open an individual entrepreneur on the basis of registration in his 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, my husband bought a non-residential premises and made repairs there, the employee was without a Russian passport, he was taken away from 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 the existing types of 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 the "simplified", I'm renting a room for a shopping complex, owned by my 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! The Tax Inspectorate has the right to request any documents related to the calculation and payment of a particular 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 registered an LLC, where she acts as the general director (the mother is the head doctor), on a simplified basis "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 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 was registered earlier and pays rent per 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!

Sergey (senior lawyer)

Hello, Elena! Everything will depend on how you arrange your activity: individual entrepreneur or LLC. Each type has its own characteristics of taxation.

Valery

Hello, I want to buy a premise with a MUP tenant, the rental agreement indicates the cost including VAT. Will the rent be reduced as I am not a VAT payer. Thank you.

Sergey (senior lawyer)

Hello Valery! This issue must be resolved by agreement with the tenant through the conclusion of an additional agreement.

Yuri

Hello! I am a private person, the owner of a new office. I intend to lease the office to a legal entity. What do you advise, to register an individual entrepreneur for paying tax 6, or is it better to file a personal income tax declaration at the end of the year? If the latter, then how can I prove to the fiscal authorities during the first year of the lease that I plan to subsequently submit a declaration and pay the taxes due?

Sergey (senior lawyer)

Hello Yuri! It will be easier to register an IP. Yes, and it will be easier for tenants to work with individual entrepreneurs, and not with a private owner. In addition, in fact, your activity is entrepreneurial and there is a risk of being held liable for illegal entrepreneurship.

Olga

Hello. I'm a sole proprietor, I registered a few days ago. Haven't been registered with the IRS yet. I want to rent a shop space. The owner of the premises is not an individual entrepreneur. Can I conclude a lease agreement with an individual? What does this mean for both sides?

Sergey (senior lawyer)

Hello Olga! You can enter into an agreement with an individual. This is not prohibited by law. There will be no negative consequences from this.

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fee 46%

1. You can lease out both on behalf of the individual entrepreneur and on behalf of the individual entrepreneur. But, since we are talking about non-residential premises and it is possible to establish signs of entrepreneurial activity (systematic nature, entrepreneurial risk) + property is rented to a legal entity, I think it would be better if it is rented from an individual entrepreneur. In addition, on the simplified tax system, rental income will be taxed at 6%, and not 13%, as for FL. But when renting from an individual entrepreneur, it will be necessary to make changes to the list of activities carried out (for example, OKVED code 70.20.2 “Renting out your own non-residential real estate”).

2. In order to bring to criminal liability under Art. 171 of the Criminal Code, the prosecution will have to prove the very fact of doing business without registration and causing major damage to the state - 1,500,000 rubles. It is also theoretically possible to be held liable under Part 1 of Art. 14.1 of the Code of Administrative Offenses ((entails the imposition of an administrative fine in the amount of five hundred to two thousand rubles).

Therefore, if you are an individual entrepreneur on the simplified tax system, make changes to the register in terms of OKVED and pay a tax of 6% on income.

received
fee 27%

Hello!
In accordance with Article 18 of the Civil Code of the Russian Federation, citizens can have property on the basis of the right of ownership; inherit and bequeath property; engage in entrepreneurial and any other activities not prohibited by law; create legal entities independently or jointly with other citizens and legal entities; make any transactions that do not contradict the law and participate in obligations; choose a place of residence; have the rights of authors of works of science, literature and art, inventions and other legally protected results of intellectual activity; have other property and personal non-property rights.

According to paragraph 4 of Art. 208 of the Tax Code of the Russian Federation, the income of individuals from sources in the Russian Federation includes income received from the lease or other use of property located in the Russian Federation.

According to paragraph 3 of Article 210 of the Tax Code of the Russian Federation For income in respect of which the tax rate established by paragraph 1 of Article 224 of the Tax Code is provided, the tax base is determined as the monetary expression of such income subject to taxation, reduced by the amount of tax deductions provided for in Articles 218-221 of this Code , taking into account the specifics established by this chapter. The tax rate is set at 13 percent.

That is, you have the right to rent out property as an individual and you will need to pay 13% tax on income. A one-time (not systematic) lease of property cannot be regarded as entrepreneurial activity, and therefore cannot be qualified as an administrative offense (Article 14.1 of the Code of Administrative Offenses of the Russian Federation) or illegal entrepreneurial activity (Article 171 of the Criminal Code of the Russian Federation),

By virtue of Art. 2 of the Civil Code of the Russian Federation Entrepreneurial activity is recognized as an independent activity carried out at one's own risk, aimed at the systematic receipt of profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in accordance with the procedure established by law.

If you will lease property to carry out entrepreneurial activities, that is, as an individual entrepreneur, then you should consider the following.

Entrepreneurial activity includes not only the lease of property, but also preparatory actions, for example, carrying out repair and construction work, searching for potential tenants, which is confirmed by established judicial practice (Resolutions of the Federal Arbitration Courts of the West Siberian District of December 16, 2009 N A70- 4191/2009, Central District dated 08.31.2009 N A64-6950/08, East Siberian District dated 09.09.2009 N A33-6383/09, Central District dated 08.15.2007 N A36-2300/2006).
Thus, the temporary non-use of property in business activities during the tax period, in particular, the absence of lease agreements, renovation of premises, etc., as well as the use of property (part of it) for the management needs of an individual entrepreneur, cannot in itself be considered as the use of this property for purposes other than business activities.
Since Law N 2003-1 does not define the deadlines for submitting documents confirming the right of an individual entrepreneur to be exempted from the obligation to pay tax on property of individuals, such documents must be submitted within the time limits that allow the tax authority to calculate the amount of tax on property of individuals and send the taxpayer a tax notice of tax payment by August 1.
P verification of the actual use of property by individual entrepreneurs in entrepreneurial activities should be carried out by tax authorities as part of tax control.

at a rate of 6 percent.

In accordance with paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation, the application of the simplified system of taxation by individual entrepreneurs provides for their release from the obligation to pay tax on the property of individuals in relation to property, used for business activities .

Thus, in the case of registration as an individual entrepreneur and payment of a single tax associated with the application of the simplified tax system, from income received from the provision of the premises in question for rent, You will not be a payer of personal property tax in respect of the specified premises.

At the same time, according to the regulatory authorities, in order to apply the right to exemption from property tax, an individual entrepreneur applying the simplified tax system must submit to the tax authority:
- application for exemption from payment of property tax in any form;
- documents confirming the use of real estate for business activities (in your case, such a document will be a lease agreement).
Such clarifications, in particular, are contained in the Letter of the Ministry of Finance of Russia dated February 1, 2010 No. 03-05-04-01/06.

According to Art. 346.31 of the Tax Code of the Russian Federation, the single tax rate is set at 15 percent of the amount of imputed income. However, the tax system in the form of a single tax on imputed incomeinstalled for certain types of activities, which are specified in article 346.26 of the Tax Code of the Russian Federation.

Thus, since an individual entrepreneur can be exempted from paying tax on the property of an individual, it will be most profitable to rent out property as an individual entrepreneur applying the simplified tax system.

Sincerely, F. Tamara

Single ngaol

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fee 27%

In cases where a person not registered as an individual entrepreneur has acquired residential premises or other real estate for personal needs or received it by inheritance or under a donation agreement, but due to the lack of need to use this property, temporarily leased it or rented it out and as a result of such a civil law transaction received income (including in a large or especially large amount), the deeds of which do not entail criminal liability for illegal entrepreneurship o (Post. Plenum of the Supreme Court of the Russian Federation dated 11/18/2004 N 23 "On judicial practice in cases of illegal business ..."). In other words, if an individual rents out excess property, then it is not necessary to register an individual entrepreneur.

Citizen not registered as an individual entrepreneur, pays only personal income tax at a rate of 13% from the rent (if the rent payer did not withhold personal income tax from the income paid, as a tax agent, then the citizen will pay himself). He still has the obligation to pay tax on the property of individuals (it is local and is paid once a year, no later than November 1 of the year following the year for which the tax was calculated; established by law N2003-1-FZ "On taxes on property of individuals" and Law of Moscow No. 47 "On the rates of tax on property of individuals").

Citizen, registered individual entrepreneur by type of activity "leasing of own residential real estate" OKVED code 70.20.1., under the general system of taxation, pays personal income tax at a rate of 13% on rent. The entrepreneur will need to submit to the tax authority a declaration in the form of 4-NDFL within five days after the expiration of a month from the date of receipt of rental income (clause 7 of article 227 of the Tax Code of the Russian Federation), after which he must pay advance payments on the basis of tax notices (clause 9 article 227 of the Tax Code of the Russian Federation). At the end of the year - submit a declaration in the form 3-NDFL no later than April 30 of the year following the expired year (Article 216, Clause 1 of Article 229 of the Tax Code of the Russian Federation).

On the general system, when renting out non-residential premises, an entrepreneur is obliged to pay VAT. An individual entrepreneur has the right to be exempted from the performance of taxpayer obligations related to the calculation and payment of tax, if for 3 previous consecutive calendar months the amount of proceeds from the provision of non-residential premises for temporary use, excluding VAT, did not exceed 2 million rubles in aggregate. (Clause 1, Article 145 of the Tax Code of the Russian Federation). Operations for the provision of residential premises for use are exempt from VAT (clause 10, clause 2, article 149 of the Tax Code of the Russian Federation).

The obligation to pay personal property tax remains.

All entrepreneurs are required to pay insurance premiums to state non-budgetary funds "for themselves": PFR (for mandatory pension insurance), MHIF (for compulsory health insurance); for employees (if any): PFR + FSS + MHIF (according to Law No. 212-FZ "On insurance premiums ...".

In 2012, the individual entrepreneur is obliged to pay "for himself" contributions of 17,208.25 rubles. (if the payer was born in 1966 and older: contribution to the PFR - 14386.32 rubles, the entire amount is paid to the insurance part; if the payer was born in 1967 and younger, then contributions to the PFR for the insurance part are 11066.40 rubles, for the funded part - 3319.92 rubles .; to the Federal Compulsory Medical Insurance Fund (FFOMS) - 2821.93 rubles; contributions to the Territorial Compulsory Medical Insurance Fund in 2012 are not paid).

Citizen, registered individual entrepreneur by type of activity"leasing of own residential real estate" OKVED code 70.20.1., rolling on USN, should represent that the simplified tax system is applied in 3 versions:

With the object of taxation "income", the tax rate is 6% (clause 1 of article 346.20 of the Tax Code of the Russian Federation);

STS with the object of taxation "income minus expenses". The law of the constituent entities of the Russian Federation may establish rates from 5 to 15%, depending on the categories of taxpayers; the amount of paid insurance premiums (for example, contributions for "oneself" to the Pension Fund of the Russian Federation, MHIF) can be included in expenses (clause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation);

USN based on a patent - when transferring into temporary possession and (or) use of garages, own residential premises, as well as residential premises erected on suburban land plots (clause 56, clause 2, article 346.25.1 of the Tax Code of the Russian Federation). The amount of the patent is fixed, calculated from the potential annual income established by the subject of the Russian Federation. Part of the patent can be reduced by the amount of insurance premiums to off-budget funds paid by the entrepreneur both for himself and for his employees, taking into account the specifics set out in paragraph 10 of Article 346.25 .1 RF Tax Code.

The application of the simplified tax system exempts individual entrepreneurs from paying tax on the property of individuals on property used for leasing (clause 3 of article 346.11 of the Tax Code of the Russian Federation). The deadline for submitting an application and documents confirming the actual use of property for exemption is not prescribed, therefore, it turns out that the tax authorities send a notice of payment faster than the individual entrepreneur submits an application and documents for exemption. Based on the application and documents submitted by the entrepreneur, the tax authorities make a refund (offset) of the overpaid tax.

Restriction on the use of the simplified tax system - the annual income from the delivery of property should not exceed 60 million rubles per year.

The obligation to pay insurance premiums to state non-budgetary funds for individual entrepreneurs on the simplified tax system for "himself" and for employees (if any) exists and does not depend on the applicable taxation regime.

Good evening!

on 1 question and on 2 parts of 2 questions - in accordance with the letter of the Ministry of Finance of the Russian Federation dated 11/17/09 N 03-04-05-01 / 808

In accordance with Article 2 of the Civil Code of the Russian Federation, activities must be carried out independently, at your own risk, and be aimed at systematic profit.

In the absence of the above signs, an individual has the right to conclude an agreement on the lease of property without registering as an individual entrepreneur.

on the second question, the previous lawyer answered in great detail. It is necessary to consider all payments and the amount of rent.

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Druzhkin Maxim

Lawyer, Moscow

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Hello! In the considered 2 cases of lease, depending on the status of the lessor, it is necessary to take into account a number of factors that affect the obligation to calculate taxes. This is the percentage of tax itself, the obligation to pay it directly by the lessor or tax agent of an individual - the lessor, the ability to also use the reduction in the tax base for expenses when acquiring property. Also in this matter, attention should be paid to the payment of taxes on the subsequent sale of property leased.

I want to note right away that the previous answers contained an erroneous opinion that in this case it was not necessary to pay tax when renting real estate, in this position, this tax on income from renting property was mistakenly confused with property tax.

1. In accordance with paragraph 1 of Art. 209 of the Civil Code of the Russian Federation, the owner has the right to own, use and dispose of his property.

According to Art. 608 of the Civil Code of the Russian Federation, the owner of the property has the right to lease it.

Based on paragraph 1 of Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur.

The Federal Tax Service of Russia for the city of Moscow in the Letter dated March 30, 2007 N 28-10 / 28916 indicates that the following facts may indicate the presence in the actions of a citizen of signs of entrepreneurial activity:

Production or acquisition of property for the purpose of subsequent profit from its use or sale;

Accounting for business transactions related to the implementation of transactions;

The interconnection of all transactions made by a citizen in a certain period of time;

Stable relationships with sellers, buyers, other contractors.

In addition, in accordance with the All-Russian Classification of Economic Activities OK 029-2001 (NACE Rev. 1), approved by the Decree of the State Standard of Russia of November 6, 2001 N 454-st, economic activity takes place when resources, equipment, labor, technologies , raw materials, materials, energy (information resources) are combined into a production process aimed at producing products (rendering services). Economic activity is characterized by production costs, the production process and output (services).

If these signs are present, an individual is obliged to register as an entrepreneur without forming a legal entity.

This position is confirmed by the Letters of the Ministry of Finance of Russia dated 14.01.2005 N 03-05-01-05 / 3 and dated 09.22.2006 N 03-05-01-03 / 125, as well as the Letter of the Federal Tax Service of Russia for Moscow dated 01.25.2008 N 18-12/3/005988.

Thus, in the opinion of the regulatory authorities, if operations for the lease of property (lease) or operations for the purchase and sale of property are carried out in the presence of signs of economic and entrepreneurial activity, an individual is obliged to register with the tax authorities as an entrepreneur without forming a legal entity.

The Plenum of the Supreme Court of the Russian Federation, in paragraph 2 of Resolution No. 23 of November 18, 2004, indicated that in cases where a person not registered as an individual entrepreneur acquired residential premises or other real estate for personal needs or received it by inheritance or under a gift agreement, but due to the absence of the need to use this property, he temporarily leased or rented it out and as a result of such a civil law transaction received income (including on a large or especially large scale), his deeds do not entail responsibility for illegal entrepreneurship.

Thus, if an individual temporarily leases non-residential premises, but his activity does not contain signs of entrepreneurial activity, the person is not required to register as an individual entrepreneur.

1. According to paragraph 2 of Art. 209 of the Civil Code of the Russian Federation, the owner has the right, at his own discretion, to take any actions with respect to his property that do not contradict the law and other legal acts and do not violate the rights and legally protected interests of other persons, including alienate his property into the ownership of other persons, transfer to them, while remaining the owner, the right to own, use and dispose of property, pledge property and encumber it in other ways, dispose of it in another way.

Taxation of income received by individuals is carried out in the manner prescribed by Ch. 23 of the Tax Code of the Russian Federation.

In paragraph 1 of Art. 207 of the Tax Code of the Russian Federation states that individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in Russia who are not tax residents of the Russian Federation, are recognized as payers of personal income tax.

According to paragraphs. 4 and 10 paragraph 1 of Art. 208 of the Tax Code of the Russian Federation, income from sources in the Russian Federation includes income received from the lease or other use of property located in Russia.

In accordance with paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established lawyer offices, as well as separate divisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income, are required to calculate, withhold from the taxpayer and pay the amount of income tax.

The exception is income, in respect of which the calculation and payment of tax are carried out in accordance with Art. Art. 214.1, 214.3, 214.4, 227, 227.1 and 228 of the RF Tax Code.

Thus, an organization - a tenant of non-residential premises, making payments under a lease agreement to an individual - a landlord who is not an individual entrepreneur, is obliged to calculate, withhold from the taxpayer and pay to the budget the amount of personal income tax on the amount of rent.

Based on the foregoing, an individual entrepreneur who pays rent to an individual for premises rented from him is recognized as a tax agent in relation to such income of an individual and, accordingly, must fulfill the obligations of calculating, withholding and transferring personal income tax to the budget in the manner prescribed Art. 226 of the Tax Code of the Russian Federation, as well as on presentation to the tax authority at the place of its registration in accordance with paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, information on the income of an individual and the amounts of taxes accrued, withheld and transferred to the budget system of the Russian Federation. This position is confirmed in the letter of the Ministry of Finance of Russia dated July 20, 2012 N 03-04-05 / 3-889).

1. entrepreneurial activity for the lease of apartments and non-residential premises for offices and shops of an individual entrepreneur using a simplified taxation system, whose type of economic activity, specified in the Unified State Register of Individual Entrepreneurs, is the leasing of their own real estate, is not subject to taxation by a single tax on imputed income . At the same time, income from the rental of apartments and non-residential premises for offices and shops is also not subject to taxation with personal income tax (clause 24 of article 217 of the Code). (Letter of the Ministry of Finance of the Russian Federation dated 05.12.2011 N 03-11-11 / 310))

In accordance with Art. 346.20 of the Tax Code of the Russian Federation in the case, under the simplified taxation system (STS), if the object of taxation is income, the tax rate is set at a rate of 6 percent.

Taxpayers who apply the simplified taxation system and have chosen income reduced by the amount of expenses as an object of taxation, when determining the tax base, take into account the expenses provided for in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation, subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Code.

On the basis of paragraphs. 1 p. 1 art. 346.16 of the Code, when determining the object of taxation, taxpayers have the right to take into account the costs of the acquisition, construction and manufacture of fixed assets, as well as the completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets (subject to the provisions of clauses 3 and 4 of article 346.16 of the Tax Code) .

If an individual acquired an object of fixed assets (non-residential premises) in ownership before state registration as an individual entrepreneur, then he was not a taxpayer engaged in entrepreneurial activity, therefore, the costs of acquiring a fixed asset when an individual entrepreneur applies the simplified taxation system should not be taken into account.

At the same time, the costs of repairing the said premises, carried out during the period of application of the simplified taxation system, may be taken into account when determining the tax base on the basis of paragraphs. 3 p. 1 art. 346.16 of the Code, and the costs of maintaining it in the form of utility bills - on the basis of paragraphs. 5 p. 1 of the named article and Art. 254 of the Code.

At the same time, according to par. 2 p. 17.1 Art. 217 of the Tax Code of the Russian Federation, the provisions of this paragraph do not apply to income received by individuals from the sale of property directly used by individual entrepreneurs in entrepreneurial activities.

Thus, income received from the sale of non-residential premises, which was directly used in business activities, is subject to inclusion in the tax base for personal income tax. .

Therefore, in the subsequent sale of leased property, it must be borne in mind that if you do not register an individual entrepreneur, simply rent out non-residential premises, then when selling this property that has been owned for more than 3 years, you do not need to pay personal income tax. If you register an individual entrepreneur, then when selling such property, its value should be included in the tax base.

At the same time, in accordance with Art. 41 of the Code, income is recognized as economic benefit in cash or in kind, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined in accordance with the chapters "Income Tax on Individuals", "Corporate Income Tax" Code.

According to paragraph 1 of Art. 572 of the Civil Code of the Russian Federation, under a donation agreement, one party (the donor) transfers free of charge or undertakes to transfer to the other party (the donee) a thing in ownership or a property right (claim) to itself or to a third party, or releases or undertakes to release it from property obligations to itself or in front of a third person.

Based on the foregoing and taking into account the principle of determining income, established in Art. 41 of the Code, when donating real estate, the donor does not receive income (economic benefit) subject to personal income tax.

In view of the foregoing, if you do not register an individual entrepreneur, then the landlord (individual entrepreneur or legal entity), being a tax agent, will calculate your personal income tax - 13% of the income received from the transaction and pay for it. Also, after 3 years from the date of acquisition of ownership, it will be possible to sell the property without paying personal income tax on the sale amount.

If you register an individual entrepreneur, then by type of activity "renting your own residential real estate" OKVED code 70.20.1., IP according to the simplified tax system will have an object of taxation "income", at a tax rate of 6% (clause 1 of article 346.20 of the Tax Code of the Russian Federation); with the object of taxation "income minus expenses" - 15%, while from the taxable base it is possible to reduce the cost of fixed assets - acquired property.

I also want to offer another option, which may be less "tax burdened".

In accordance with paragraph 1 of Art. 1005 of the Civil Code of the Russian Federation, under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal.

In a transaction made by an agent with a third party on its own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party to execute the transaction.

Article 1011 of the Civil Code of the Russian Federation establishes that if an agent acts on his own behalf, but at the expense of the principal, then the rules stipulated by Ch. 51 "Commission" of the Civil Code of the Russian Federation, if these rules do not contradict the provisions of this chapter of the Civil Code of the Russian Federation or the essence of the agency agreement.

Thus, the subject of the agency agreement is any relationship between the agent and third parties in the interests of the principal.

According to paragraphs. 9 p. 1 art. 251 of the Code, when determining the tax base, income in the form of property (including cash) received by the commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as on account of reimbursement of expenses incurred by the commission agent, agent and (or) other attorney for the committent, principal and (or) other principal, if such costs are not subject to inclusion in the costs of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements. This income does not include commission, agency or other similar remuneration.

Given the above, subject to the above conditions for a transaction with third parties from an individual entrepreneur - an agent applying a simplified taxation system, only agency fees are taken into account as part of income when determining the object of taxation.

The only thing to consider in this case is that, in accordance with paragraph 5 of Art. 346.11 of the Tax Code, individual entrepreneurs applying the simplified taxation system are not exempted from performing the duties of tax agents provided for by the Tax Code.

In accordance with paragraphs 1 and 2 of Art. 226 of the Code, individual entrepreneurs who are the source of payment of income to taxpayers are recognized as tax agents in relation to taxpayers and are obliged to calculate, withhold and transfer to the budget the amount of personal income tax from such income of taxpayers.

So, see what pluses to accept, what minuses. When registering an individual entrepreneur, do not forget about the obligation to independently pay social taxes, to the Social Insurance Fund, pension fund, MHIF.

Have a nice day!

1. In what cases is it permissible to do this on behalf of an Individual, and in what cases only on behalf of an individual entrepreneur? What are the tax risks of these two options? Can the option of surrender on behalf of the FL be recognized as illegal business under the Criminal Code of the Russian Federation?

The presence in the actions of a citizen of signs of entrepreneurial activity may be evidenced, in particular, by the following facts:
- production or acquisition of property for the purpose of subsequent profit from its use or sale;
- economic accounting of operations related to the implementation of transactions;
- the interconnectedness of all transactions made by a citizen in a certain period of time;
- stable relations with sellers, buyers, other counterparties (see letters of the Ministry of Finance of the Russian Federation of November 17, 2009 N 03-04-05-01 / 808, of September 22, 2006 N 03-05-01-03 / 125, of January 14, 2005 N 03-05-01-05 / 3, Federal Tax Service of the Russian Federation for Moscow dated January 25, 2008 N 18-12 / 3 / 005988, dated March 30, 2007 N 28-10 / 28916).

Since the above signs will be present in the actions of a citizen, then an individual in this case is obliged to register as an entrepreneur without forming a legal entity.

Otherwise, the citizen will be held administratively liable for carrying out entrepreneurial activities without state registration under Part 1 of Art. 14.1 of the Code of Administrative Offenses of the Russian Federation and criminal under Art. 198 of the Criminal Code of the Russian Federation in case of tax evasion (if the amount of taxes and (or) fees has not been paid, amounting to more than six hundred thousand rubles for a period within three consecutive financial years, provided that the share of unpaid taxes and (or) fees exceeds 10 percent of the due payment of taxes and (or) dues, or exceeding one million eight hundred thousand rubles). If in the situation under consideration the property was originally acquired to receive income from its rental, a citizen may be held criminally liable under Art. 171 of the Criminal Code of the Russian Federation (when receiving income in excess of one million five hundred thousand rubles).
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2. Which option for generating income from real estate is financially more profitable: compare the option of an individual entrepreneur under different tax regimes and an individual (if applicable), under alternative assumptions that the initial investment (purchase / reconstruction) was made from an individual entrepreneur or from an individual?

I'm considering an option for IP only.

An individual entrepreneur can apply OSN, STS: "income", "income minus expenses", patent, UTII

UTII: in Moscow it is not

the most disadvantageous, since you will have to pay property tax, income tax, VAT, etc.

USN: "income", "income minus expenses", patent:

The use of the simplified taxation system by organizations provides for their release from the obligation to pay income tax, corporate property tax, value added tax (except in some cases) (clause 2 of article 346.11 of the Tax Code of the Russian Federation).

I’ll start with a patent: it can only be applied when transferring temporary possession and (or) use of garages, own residential premises, as well as residential premises built on summer cottages. Accordingly, when renting commercial real estate does not apply.

"revenues" or "revenues reduced by the amount of expenses": it is more expedient to use them. Which object of taxation to choose depends on the percentage of income and expenses.

If the estimated expenses will be less than 66.66% of the total estimated income, then it is better to choose simply "income" and pay a single tax of 6% on the amount of income.

Otherwise, it is better to choose "revenues reduced by the amount of expenses" and pay 15% of the difference.

In some cases, it is more expedient to choose the second, since it is often possible to "close" income with expenses, their list is limited in Art. 346.16 of the Tax Code of the Russian Federation, and losses of previous years (clause 7 of article 346.18 of the Tax Code of the Russian Federation), such expenses include, for example, expenses for the acquisition of fixed assets, interest on loans / loans.

In this regard, it is better to register as an individual entrepreneur, and then purchase real estate, then the costs of acquiring it will immediately appear in the accounting.

In reality, if you are not going to register the contract with the Regpalat, you can submit it as an individual.

In this case, it will be possible to reveal the fact of non-payment of tax only by the complaint of a well-wisher.

All legal services in Moscow

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 amount of the fee, since when using simplified regimes, the tax amount 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;
• the technical features of the property are prescribed, 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.