Rent out the premises. Renting out non-residential premises. What documents are required from the IP

Based on the amount of rent, the tax on the rental of premises for individual entrepreneurs is calculated. The amount of deductions to the budget depends on the taxation system that applies to the landlord.

The lessor can be both an individual entrepreneur and an individual without registration of individual entrepreneurial activity. Each of the two options has its own advantages and disadvantages.

Landlord is an individual

If an individual systematically rents out premises and receives material remuneration for this, then this is regarded as entrepreneurial activity, and tax should be levied on the amount of profit received. Renting out property is taxed in the same way as business income. According to the current legislation of the Russian Federation, a business entity has the right to make a profit in any legal way, including from the transfer of real estate for use.

An individual can lease property for use without registering an individual entrepreneurship. In such a case, according to Art. 227 of the Tax Code of the Russian Federation, a personal income tax (PIT) equal to 13% of the amount of compensation received will be applied. The landlord independently calculates the amount of deductions to the budget and indicates it in the tax return as a person providing services for the transfer of property for use.

In order to honestly make payments to the budget and not have problems with the law, you need to conclude a contract of employment. If a rental agreement is not officially concluded and deductions are not paid to the state, then the owner of the premises acts at his own peril and risk. In case of damage to real estate, he cannot go to court and demand compensation. In case of non-payment of taxes by individuals for receiving payment for renting out property, such persons are held administratively liable and a fine is imposed on them.

Tax returns are filed by individuals once a year. Personal income tax of 13% is also paid by them once a year and is calculated on the amount of annual profit. Some landlords practice concluding a lease agreement not for one year, but for 11 months in order not to make deductions to the budget.

If an individual leases real estate to an individual entrepreneur, then the landlord can independently pay and calculate the amount of deductions to the budget or entrust it to the tenant. Such nuances should be spelled out in the contract of employment. If a private entrepreneur, as a legal entity, calculates and pays personal income tax for the lessor, then he will be a tax agent for the individual. The amount of personal income tax will be withheld from the rent, the tenant will submit a tax return of the established form. An individual will not need to count deductions to the budget and file a profit declaration.

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The landlord is an individual entrepreneur

In order to make a profit from the delivery of property for use, an individual can register as an individual entrepreneur. An individual entrepreneur renting out property will be subject to one of the taxation systems: general (OSNO, 15%) or simplified (STS, 6%). Also, an individual entrepreneur can acquire a patent for rental activities. It is not suitable for small spaces.

The most beneficial for individual entrepreneurs is simplified taxation. But not everyone is eligible. According to the current legislation, in 2017 legal entities can apply the simplified tax system if their income for the last 9 months of 2016 was less than 59.805 million rubles, the average annual number of employees does not exceed 100 people, the residual value of fixed capital is less than 150 million rubles.

If the IP falls under these conditions, then the simplified tax system applies to it, if not, the OSNO. According to the law, when an individual entrepreneur leases property and pays the simplified tax system of 6%, he is exempt from paying property tax for individuals. Confirmation of such commercial activity is the concluded lease agreements; issued acts of transfer of premises; bills for payment for the use of real estate; declaration of rental activity.

In this case, you should inform the fiscal service that the property is used to make a profit: provide a copy of the lease agreement and attach a free-form cover letter explaining that the tax on renting premises for individual entrepreneurs will be 6%.

It happens that part of the property is temporarily idle and does not give up. In such a situation, the individual entrepreneur does not have to pay property tax for this part of the physical. persons. The law does not consider downtime as the use of the premises by the landlord for personal purposes: during downtime, repair work or the search for a new tenant may be carried out.

An entrepreneur rents out only the real estate that belongs to him. If the property does not belong to the individual entrepreneur, then the type of entrepreneurial activity changes from rental to agency. If an individual entrepreneur rents out real estate, then he must make changes to the statistical register of activities - change OKVED.

Today, renting is one of the most profitable business areas. There is no need to recruit a huge staff of qualified employees, you don’t have to deal with production and purchases, and there is a minimum of risks with an excellent level of income.

Sole proprietor leases non-residential premises, what taxes does he have to pay?! Despite the fact that not only individual entrepreneurs, but also legal entities and individuals can engage in this type of activity, the tax rate varies quite seriously. What taxation option is more profitable for a “rental” business, and what troubles can lie in wait for an individual entrepreneur?

Lease contract

A lease agreement for non-residential premises is an agreement that is concluded between the parties (tenant and landlord) who plan to conduct business (trade, storage, etc.)

Real estate is used to receive proceeds from the second party for the temporary use of a residential or non-residential facility.

If the premises are planned to be leased to an individual, in order to perform such an operation, it is necessary to register as an individual entrepreneur.

In addition, at the initial stage of registration, a businessman must indicate the lease in the types of activities.

On the general taxation system, when renting out real estate, an individual entrepreneur is obliged to pay a tax of 13%, maintain a KUDiR (income and expense ledger), and also submit reports in accordance with form 3 of personal income tax on time.

With regards to entrepreneurs working on the simplified tax system, then:

1. IP on the object "income" with a rate of 6%.
2. Entrepreneurs on "income less expenses" apply their standard rate of 15%.

Businessmen on a patent take into account a flat tax of 6%.

It is worth paying attention to the fact that the landlord pays utilities for his premises on his own, respectively, on the simplified tax system "income minus expenses" he can include them in his costs when calculating the tax. The simplified system on "income" does not allow this.

The patent system operates on the estimated income, respectively, an individual entrepreneur using PSN also cannot reduce the taxable base for utility costs for non-residential property that he rents out. Moreover, the tax is paid automatically at the stage of acquiring a patent for a year.

If an entrepreneur rents out an apartment on the simplified tax system “income minus expenses”, in addition to utilities, he can also include repair costs in an expense item, thereby reducing the taxable base.

Let's consider an example of calculating tax when renting a residential property owned by an individual entrepreneur working on the simplified tax system "income".

The lease agreement indicates the amount of the monthly payment in the amount of 20,000 rubles. per month. The annual income from the apartment will be 240,000 rubles.

The entrepreneur on "income" for the reporting year undertakes to pay 6%, that is, 240,000 x 6% \u003d 14,400 rubles.

Moreover, it is worth noting that in addition to this tax, the individual entrepreneur is obliged to make payments to the FIU and the social insurance fund. Therefore, the question of whether it is more profitable to rent an apartment to an individual (13%) or an individual entrepreneur is very controversial.

An entrepreneur who rents non-residential premises for his business can reduce the taxable base by the STS “income minus expenses”.

Rights and obligations of the parties

The parties at the conclusion of a transaction for the lease of non-residential premises may be an individual entrepreneur or a legal entity. The contract is recognized as valid only when executed in writing.

The main nuances when concluding a transaction between an individual entrepreneur LLC:

1. If on the part of the legal entity the agreement is endorsed by the general director, he must confirm his authority for such an action in a documented manner.
2. An individual entrepreneur, whose actions are based on a certificate of state registration, can confirm the authority with his passport and certificate of registration in the person of an individual entrepreneur (EGRIP).
3. Without a trust document, the head entitled to act on the part of the LLC (extract from the Unified State Register of Legal Entities) has the right to sign a lease agreement.

A businessman can endorse the agreement with a personal signature, since IP legislation of the Russian Federation allows you to conduct business without a seal.

The entrepreneur can rent out the premises to individuals. face. The legislation does not regulate the rules regarding restrictions on rent. Consequently, any capable person can participate in a transaction for the lease of non-residential premises.

Leasing a personal car by an individual entrepreneur is not prohibited by law. The transaction is formalized by signing an agreement between the entrepreneur and an individual or LLC. The clauses of the contract clearly spell out all the nuances that may arise during the operation of the car. A party is appointed who bears the costs associated with the purchase of fuel and lubricants, spare parts and monetary compensation for wear and tear.

An individual entrepreneur who has the right to own a vehicle intended for the provision of motor transport services can apply the UTII taxation system. This rule is regulated by the Tax Code article 346.26.

Differences in taxation of rental income

Some believe that it is more profitable to rent real estate in the person of an entrepreneur working at a tax rate of 6%, as opposed to an individual who will have to pay 13% of the income from the transaction. In fact, the entrepreneur pays additional deductions to the budget.

From rental activities, an individual entrepreneur is obliged to pay taxes:

• 6% on rental income;
• contributions to the pension fund;
• deductions for salaries of employees (income, PFR and social insurance fund).

In addition, the entrepreneur has a lot of paperwork related to bookkeeping. If an individual entrepreneur rents a room, this directly affects his profits. Costs are non-operating and have an indirect impact on performance.

Renting an apartment and non-residential premises for rent provides for the receipt of funds for the use of the facility. But, non-residential premises are most often subject to VAT, unlike residential. This is due to the fact that non-residential premises are often rented out for commercial activities. And basically such areas are of interest to large organizations registered as a legal entity and interested in obtaining VAT. Entrepreneurs working on the OSNO can provide a tax deduction, who, as a result of such a transaction, receive not only profit, but also a tax liability in the amount of 18% of the amount specified in the lease agreement.

Of course, there are cases when LLCs agree to rent without value added tax, but only small areas.

The advantage of renting residential real estate to friends or relatives on the part of an individual is the absence of an obligation to pay money to the budget. But, in this case, it is necessary to rent non-residential premises without payment, otherwise the transaction will be equated to a commercial operation subject to calculation and payment of tax.

Both the entrepreneur and the individual from rental services have both pluses and minuses.

Liability for non-payment of tax

The absence of a lease agreement by an individual entrepreneur does not apply to a direct violation, but the absence of an agreement on the transfer of non-residential premises for temporary use (rent) may attract attention from the inspector of the Federal Tax Service.

The IRS considers such an action as a deliberate reduction in the tax base, which is a good reason for imposing a fine on a businessman.

Lack of registration of the contract in Rosreestr presents serious tax risks.

Recall that if an agreement on the temporary transfer of property for use is drawn up between an individual entrepreneur and an LLC, it is subject to mandatory registration. In all other cases, including the lease of residential premises, the agreement, the term of which exceeds 11 months, is also subject to the mandatory passage of the relevant procedure.

An individual entrepreneur is an individual, therefore, it is impossible to bring to tax and criminal liability at the same time.

According to the Tax Code (Article 76), due to late submission of reports and late payment of tax, the employees of the Federal Tax Service have the right to block current accounts in the IP bank.

You can remove restrictions on non-cash transactions by submitting reports and paying tax, respectively, through the bank’s cash desk on behalf of the entrepreneur, while the account is temporarily “frozen”.

In case of non-compliance with the rules for keeping records of expenses and expenses, a businessman can be fined:

• 10,000 rubles (violation was recorded in one reporting period);
• 30,000 rubles (incorrect calculations were made over more than one tax period);
• 20% of the unpaid tax amount and not less than 40,000 rubles in case of deliberate underestimation of the tax base for calculation.

Criminal liability is applied to individual entrepreneurs upon discovery of the fact of falsification of documents and provision of false information to the tax authority.

In case of a very large debt or concealment of actual proceeds, the entrepreneur will have to pay a fine of up to 500,000 rubles or may be imprisoned for up to 3 years.

For individual entrepreneurs, the USN taxation system is the most beneficial for leasing residential and non-residential premises.

Sole proprietors, except for insurance premiums, it is enough to pay only 6% per year of the amount of revenue, do not worry. Also, entrepreneurs on the simplified tax system are exempt from paying property tax.

But even here there are some peculiarities. If the businessman's income exceeds 1.5 million, registration as a legal entity will be required. Violation is prosecuted under the criminal code.

In case of non-payment of tax, at the level of revenue permitted by law for individual entrepreneurs, the administrative penalty will be from 500 to 2000 rubles.

The process of leasing non-residential premises jur. person or physical face has some nuances and sometimes raises many questions. To carry out the activities of any organization, an appropriate premises is required, which is far from always possible to acquire ownership. That is why it is more expedient to rent the necessary space.

The procedure for leasing non-residential premises by an individual

Is physical required? individuals registration of IP

In the Civil Code of the Russian Federation in Articles 130 and 213, paragraph 1, the right of any individual and legal entity to possess non-residential property is enshrined.

A citizen who is the owner of a particular area, according to the law, is able to own this property, dispose of and use it at his own discretion. This right is noted in Article 209 of the Civil Code of the Russian Federation. Leasing non-residential premises is a privilege of any citizen, enshrined in Article 608 of the Civil Code of the Russian Federation.

From the above data, it follows that an individual can exercise his right to dispose of real estate owned by him. At the same time, he is not obliged to become an individual entrepreneur (i.e., open an IP), because Russian legislation does not contain such a condition.

The exception is the conduct of entrepreneurial activities of individuals. person using the rental area. In this case, it is necessary to open an IP.

In what cases is it necessary to obtain the status of an IP

Individuals can engage in entrepreneurial activity only after passing the appropriate registration procedure and obtaining the status of an individual entrepreneur. However, a citizen is not required to become a legal entity (Article 23, Clause 1 of the Civil Code of the Russian Federation).

Entrepreneurial activity is distinguished by several characteristic features:

• regular receipt of cash proceeds as a result of the use of property (Article 2 Part 1 of the Civil Code of the Russian Federation);
• keeping records of operations and transactions;
• maintaining strong relationships with tenants;
• acquisition of real estate for profit during its sale or in the process of use;
• regular transactions in a specific period;
• purchase of several non-residential premises with a similar purpose.

A key factor for the recognition of entrepreneurship is the leasing of physical. The face of real estate is to provide evidence that the ongoing transactions relate to activities with the aim of obtaining a permanent income.

For example, such confirmation may be the signing of a lease agreement for one year or more, repeated transactions with the same legal entities, etc. In this case, the citizen is obliged to register the IP.

Consequences for committing illegal business activities

In the implementation of entrepreneurship through the lease of physical space. by a person who has not passed the appropriate registration of an individual entrepreneur, legal proceedings are initiated against him.

The offender is subject to one of two types of liability:

• criminal (collection of up to 300 thousand rubles, assignment of compulsory work in the amount of up to 480 hours, a fine in the amount of income for 2 years or arrest for up to six months under Article 171 of the Criminal Code of the Russian Federation);
• administrative (collection from 500 to 2 thousand rubles under article 14.1 of the first part of the Code of Administrative Offenses of the Russian Federation).

Rules for concluding lease agreements

Russian legislation does not contain special rules for regulating the transfer of non-residential premises for rent, therefore, when drawing up an agreement, it is necessary to focus on Chapter 34 of the Civil Code of the Russian Federation, which includes general information about rent.

Based on Article 606 of the Civil Code of the Russian Federation, the landlord, who in this case does not apply to legal entities, undertakes to transfer the leased area to the tenant for temporary use or possession after making a certain payment.

The contract itself is drawn up in accordance with Articles 434 Part 2 and 609 Part 1 of the Civil Code of the Russian Federation in writing and with the signing of the papers by both participants.

The contract must specify the following conditions, without which the document will be considered invalid:

• details of both parties concluding the agreement;
• characteristics of the leased object (according to article 607, part 3 of the Civil Code of the Russian Federation, a conclusion is impossible without indicating these data);
• terms of use of the object;
• amount of rental payments.

The period of validity in the document may not be indicated, then the contract refers to those concluded for an indefinite time (Article 610, Part Two of the Civil Code of the Russian Federation).

Also, the text must contain a code according to OKVED (a general classifier of various types of economic activity across the territory of Russia). For renting non-residential premises, OKVED is used under the number 70.20.2.

The characteristics of the object include:

• inventory number;
• exact address (including floor and location on the floor);
• functional purpose (for example, office, warehouse, etc.);
• Name;
• square.

The contract is called officially concluded only after the fact of its registration in the state. bodies of Rosreestr (article 609 of the Civil Code of the Russian Federation). When compiling with individuals or legal entities for a period of up to one calendar year, contracts do not require appropriate registration and can be concluded in any form (the same applies to the extension of the contract for the same period).

For the state Registration will require the following documents:

• application (provided by a notary or a specialist who accepts the necessary papers);
• contract with all available applications;
• identity card (passport);
• receipt of payment of state duty (1,000 rubles);
• additional documentation, if necessary (consent of the spouse, permission from the guardianship authorities, etc.).

Landlord Taxation

Any premises that generate income are subject to taxation. The terms of payment and the procedure for its calculation depend directly on the status of the taxpayer:

• 6% of the amount of rent under the simplified tax system with additional insurance premiums (for individual entrepreneurs);
• 13% personal income tax with a one-time payment (for individuals, article 208, paragraph 1, paragraph 4 of the Tax Code of the Russian Federation).

In case of tax evasion, criminal liability or the recovery of an administrative fine follows.

The procedure for leasing non-residential premises jur. face

A legal entity (for example, a real estate agency) can also act as a landlord. Based on articles 213 p. 1, 209 p. 1-2, 608 of the Civil Code, legal entities have the same rights to own, dispose of and use real estate as individuals.

There is no limit on the number of available or leased non-residential premises, which is enshrined in part 2 of article 213 of the Civil Code of the Russian Federation.

Features of leasing premises of legal entities. persons

The conclusion of a lease agreement and the regulation of the relations that arose after this takes place with an orientation towards articles of the Civil Code of the Russian Federation from 606 to 670.

The code for the activities of legal entities according to OKVED is indicated 70.20.2. The document must be drawn up exclusively in writing, regardless of the period of time for which the lease of premises is required, if one of the participants has the status of a legal entity (Article 609 Part 1 of the Civil Code of the Russian Federation).

All contracts must also contain the following data, without which the document will not be recognized as valid:

• characteristics of the rented premises;
• details of the participants who entered into the agreement (Articles 432 and 606 of the Civil Code of the Russian Federation);
• amount of rent payments;
• nuances of using the premises and its repair;
• signatures of both parties;
• in the absence of a term for concluding an agreement in the text of the document, it is recognized as concluded for an indefinite time (Article 610, Part Two of the Civil Code of the Russian Federation).

The contract and all annexes to it are subject to registration in the state. register when signed for a period of more than one calendar year. Only after that it is considered officially concluded (Article 609 of the Civil Code of the Russian Federation). For registration in the state. authorities, a legal entity will need the following documentation:

• application for registration;
• signed contract with all annexes;
• cadastral passport of the premises;
• confirmation of the legal status of a legal entity (certificate of state registration, constituent documents, etc.);
• papers confirming the payment of the state duty (15,000 rubles);
• additional documents, if required (for example, documents confirming the authority of the representatives of the tenant or legal entity, etc.).

Lease of non-residential premises from an individual

When concluding a lease agreement with a lessor that is not a legal entity, it is necessary to pay attention to the following nuances:

• the document must indicate the address and characteristics of the object;
• rental payments are not subject to VAT due to the fact that the contract is concluded with a physical. face;
• the amount of rent payments may also include utility bills;
• payments are made in several ways - by bank transfer to a bank account of an individual. persons or in cash;
• a change in the amount of the fee can occur no more than once a year (Article 614, Part 3 of the Civil Code of the Russian Federation);
• when specifying a lease term of more than one year, it is necessary to register the agreement with the territorial body of Rosreestr.

Do you have any questions? Write your question in the form below and get detailed legal advice:

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. but 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 out 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 imposed an administrative fine.

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 legal status organizations;
• 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 property 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 economic entity), the certificate of ownership will contain the personal data of the owner 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 performed 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 relates 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:

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• 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 dated 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 July 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 DOS 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.

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