Land tax assigned to large families. What tax benefits do large families have
Today we can say that the policy of granting benefits both at the federal and regional levels is being implemented effectively, but not fully enough. Since statistics are accurate science, and they show that not all citizens who are entitled to certain benefits know and use the opportunities provided, including when it comes property tax for large families. The government of the Russian Federation in every possible way contributes to the change demographic situation for the better, for this it is provided home lending at reduced rates. The volume also increases Money on payments maternity capital, with the ability to invest it in real estate.
Lightening the tax burden for large families is also one of the ways to stimulate and increase the birth rate, and therefore strengthen our gene pool. By the way, not so long ago the question was even more acute, since it concerned the topic of preserving the nation. That is why, despite significant problems in foreign policy, increase public debt and dips in the budget, - taxation in social sphere constantly undergoing changes in the direction of interests selected categories citizens who are rightfully included large families... And here the authorities are simply obliged to intelligibly inform the population of the country about all the changes in this area that are being made to the main Federal Laws, primarily to the Tax Code of the Russian Federation.
Understanding taxes and benefits for large families
If we look at the situation objectively, we can say that taxes are paid by almost all citizens who have reached the age of full legal capacity. This duty is compared with the gratitude of Russians for the opportunity provided for free medicine, education, implementation in various professional areas, protection of private life and acquired property, residence in any constituent entity of the Russian Federation - this list is quite wide and diverse. It doesn't matter how individuals or even entire subcultures relate to this order of things, in fact, all this is so - big state can fully exist when its residents pay compulsory taxes in good faith.
In Russia, tax rates are among the lowest in Europe, partly due to low per capita incomes, as well as insufficient development of small and medium-sized businesses. In such conditions, support for large families is extremely necessary. Here are the main ones:
- income tax (personal income tax);
- for the presence and use of a car;
- property tax;
- annual fee if the property is in possession (land, real estate).
Read also Property tax calculation if several apartments are owned
The first item of income goes to federal budget, the rest are distributed between regions. This principle holds true when it comes to the appointment of property tax.
Preferential conditions for personal income tax apply regardless of whether family members work or not. The reason is the presence of a third child. If it is available, the deduction increases significantly, and tuition fees decrease. At the same time, both mother and father can use such indulgences. Moreover, if the family consists of only one parent, then the benefit is doubled.
Important! In addition to personal income tax, a reduction in the transport tax rate, assistance in purchasing medicines necessary for a child, providing the required medical services, exemption from part of property tax payments for large families is provided.
Mainly regions are engaged in rate reduction, they have legal authority to do so. Unfortunately, local authorities not all subjects of the Russian Federation treat this issue with due responsibility and attention. But at the same time, in many centers, large categories of citizens are exempt from tax, or from paying part of it, when they own some kind of property.
For example, if we talk about land ownership, then at the federal level there are no conditions for reduction. However, in certain territories, such conditions apply, namely:
- for Moscow, this tax will not have to be paid, starting from the amount of one million rubles;
- for St. Petersburg, the conditions apply to one piece of land owned by one of the parents;
- for the city of Saratov it is one thousand square meters. land plot.
Family members who do not submit the form for the opportunity to take advantage of the benefit in time will pay the full amount. The deadline for accepting the application expires at the end of the calendar year.
The main directions of social policy of the Moscow region
In the Moscow region, large families are included in the list of beneficiaries, however, not everyone knows about this. First of all, this is due to the lack of propaganda necessary in such cases on the part of public services. The regulations (for example: Law of the Ministry of Defense No. 1/2006 of January 12, 2006, as well as a number of other legislative acts) establish the following preferential principles:
- legal order exempted from payment for obtaining ownership of land intended for private construction and gardening. The main requirement is that the alienated land plot should be under the jurisdiction of the state (represented by municipalities), and also not be delimited;
- for residents of the Lyubertsy district, the authorities provide preferential conditions that apply to families with 3 or more children. From payment property tax they are fully exempt if their income is equal to living wage for one person, but no more;
- in the Mytishchi region for large community units with 3 or more dependents minor child, as well as, if children have not yet reached 23 years of age and are studying full-time, there is an opportunity not to pay the specified tax in full;
- for residents of cities such as Korolev, Balashikha, Khimki, Podolsk, no benefits are provided, so payment is made in full.
What kind tax incentives provided to large families in 2019. How they are calculated and what is needed to receive benefits for a large family.
Large families in Russia are still one of the most vulnerable categories of citizens.
And according to statistics, there are about 1 million such families in the country, and most of them have low income and are in dire need of government support.
But even obtaining such a status for a family is difficult, since the concept of “large family” is interpreted differently in each region.
So what tax credits can parents raising 3-4 children expect?
Basic information
With the help of tax incentives, the government is solving an important problem - helping the poor to pay all necessary taxes.
In addition, with the help of tax incentives, states can regulate the income of both ordinary citizens and private businesses.
The Tax Code of the Russian Federation defines that benefits can be provided in three types:
- deductions or discounts;
- seizures;
- liberation.
Each of these types of benefits has its own specific function. , for example, are used to reduce the payment of necessary taxes in general.
Withdrawals are needed in order not to tax one or more objects. An example of this type of taxes is.
Exemptions allow the taxpayer not to pay the required funds to the state during the specified period. This can be the so-called tax holidays or amnesty.
For individuals the following taxes are provided:
- Personal income tax;
- transport tax;
- property tax;
- land tax.
Basic concepts
The legislation does not provide a detailed definition of what a large family is. Usually a large family in Russia, it is considered one in which three or more children under 16 years of age grow up.
But in some regions, such a status can be obtained, for example, by a family with five children. It all depends on the demographic and national characteristics of the region.
Apart from this, the ages of the children may also differ. Children under 18 or 24 years old can also be minors if they continue to study.
To enjoy all the benefits of a family with multiple children, you must first obtain this status. To confirm it, parents receive a special certificate of a large family in their hands.
You can get it from the body of social protection of the population, which is located at the place of residence. This can be done in person or by sending documents by e-mail.
The applicant's request for this status is considered for about a month. Of course, if everything is in order with the documents attached to the application. You will need:
- birth certificates of children;
- parents' passports;
- photos of parents;
- Marriage certificate;
- documents about or;
- certificates from educational institutions;
- other documents provided by law.
Families with many children are also required to pay all taxes. But they have advantages in the form of benefits provided by the state.
In addition, families with several children have the right to count on:
- discounts on the use of housing and communal services;
- travel privileges to public transport;
- free purchase of medicines for children under 6 years old;
- providing children with free meals in educational institutions;
- benefits for engaging in entrepreneurial (farming) activities;
- provision of construction benefits;
- free admission to a theater, exhibition or recreation park;
- receiving various benefits and compensations;
- free trips to health camps;
- labor benefits;
- retirement benefits for mothers.
The provision of these and other benefits for large families depends on the territorial factor. Most of all, such families are taken care of in Moscow, where, according to statistics, there are about 50 different benefits.
In St. Petersburg there are slightly fewer of them, about 30. Large families in Novosibirsk have every right to count on providing their children with additional out-of-school education.
Types of taxation
V Russian Federation there are several types of taxes that individuals are required to pay. They are also divided into three groups - federal, regional and local taxes.
It depends on what budget they will end up with. So, the population is obliged to pay:
- land tax;
- property and land taxes;
- transport tax;
- insurance premiums;
- income tax;
- tax on the purchase of foreign currency;
- advertising tax;
- various customs payments;
- taxes for parking and cleaning of territories.
In addition, there are several taxation systems in Russia concerning the activities of entrepreneurs.
Legal grounds
The tax breaks in the country are regulated Tax Code... In addition, the President adopted decrees and.
What tax benefits do large families have?
Large families in Russia are required to pay the same taxes as all other citizens. But there are various programs designed to provide them with a variety of benefits.
Such a tax as personal income tax applies to large families, like the rest. It is the main tax, the funds of which are sent to the state budget.
Therefore, personal income tax is established at the federal level. In other words, a family with minor children is entitled to two types of benefits:
The amount of the deduction
The first type of benefits is provided to both parents, depending on the number of children. This amount for the first two children is 1,400 rubles.
If there are more than 5 children in a large family, then the state provides a benefit of 3 thousand rubles from the fifth child.
Parents have the right to enjoy such a benefit as long as the child is studying in, but not on a part-time basis.
But only until he reaches a certain age. Concerning social deduction, then they are of two types. The first can be used by parents whose children study at a paid department of the university.
In the event that it is submitted by an authorized person, he must have with him notarized power of attorney from one of the parents. The application can be written in any form, or you can use the sample of the Federal Tax Service.
Benefits provided in Moscow
In the capital, large families can count on discounts on the payment of transport tax. According to . such a benefit is provided for one vehicle of your choice.
In some cases, a large family can be completely exempted from paying transport tax, for example, as a poor one.
Allows to significantly reduce tax payments to the ground. There are no benefits for property tax in Moscow and the region for large families.
In order to use the benefits of a family with 3-4 children, you must first contact tax office... They will provide all the information on this issue.
And there will be little left to do - to issue a benefit by submitting an application. Without it, the provision of tax incentives is impossible. The main thing is to provide all the documents so as not to delay the registration of tax benefits.
Let's take a closer look at the amount of the transport tax in Moscow for large families in 2019.
The capital has a fairly high standard of living and prices, and it is necessary to spend significant funds on the maintenance and education of even one child. In cases where there are three or more minor children in it, the costs become very significant.
The Moscow authorities are quite loyal to this category of the population and set some for them. You should be careful when calculating the amount of tax - the rates are different from those established in the Moscow region.
Citizens who have more than two children (own or adopted) have the right not to pay the full tax on one of their own Vehicle... However, this benefit has some nuances:
- Only one parent is eligible for the benefit.
- From only one vehicle owned by the family. All other taxes will be assessed in accordance with applicable tax regulations.
If in common use family members have more than one vehicle - a car, bus, tractor, boat, etc., family members can independently choose the one for which the benefit will be issued. It is recommended to choose an option with a higher engine power and cost, since the size of the tax payment depends on this.
According to the Tax Code, there are a number of vehicles that will not be taxed regardless of taxpayer status:
- Rowboats or boats, if they are equipped with an engine with a power of less than 5 Horse power.
- Vehicles specially equipped for disabled people.
- Vehicles purchased by social services with a capacity of less than 100 horsepower - for persons with an established disability.
- Boats and watercraft that are engaged in commercial fishing and seafood fishing.
- Buses, planes, water vehicles carrying passengers.
- Agricultural vehicles.
- Vehicles for medical and sanitary services.
- Cars and other wanted objects.
What to do if there are several vehicles in a large family
To begin with, you need to determine the means for which the benefit will be issued. All other vehicles owned by parents with many children will be subject to tax, which is mandatory by December 01 of the next tax year.
The standard formula for calculating the amount of tax: Engine power (takes into account horsepower or kilowatts converted to hp) * tax rate(established by the Moscow authorities).
If the vehicle is worth more than three million, a multiplier is added as a multiplier. If the car is owned by a large family for less than a year, then another additional factor is the number of months of ownership / 12.
Learn more about calculating vehicle tax in the video:
Who else is eligible for the benefit
Moscow legislation also approves other, in addition to large families, preferential categories. So, the tax may not be paid:
- Residents of the special zone "Zelenograd".
- Participants, veterans and invalids of the Great Patriotic War.
- Prisoners of concentration camps and other places of detention during the Second World War.
- Participants are veterans and others with disabilities.
- Persons with 1 or 2 disability groups, for one of their vehicles with an engine power of not more than 200 horsepower, except for snowmobiles, snowmobiles, water and air transport.
- One of the parents, guardians or guardians of a disabled child.
- Owner passenger car with less than 70 horsepower.
- People who were exposed to radiation and participated in the elimination of the consequences of the tragedy at the Chernobyl nuclear power plant, the Mayak association, the Semipalatinsk test site, dumping waste in the river. Techa.
How do I get the Transportation Tax Credit?
Unlike legal entities(organizations) that independently calculate the size of the tax payment, for large families this will be done by the tax inspectorate of the city of Moscow.
However, the accrual of tax benefits does not occur automatically; a representative of a family recognized as having many children must provide tax office documentation confirming the status, and in your own hand.
A transport tax exemption for a large family in 2019 can be issued in Moscow if the car is registered here or if the family itself is registered here and lives.
Additionally provided:
- Original passport of the applicant.
- The original issued by the social protection authorities.
- Originals of certificates for all children in the family who have not reached the age of majority.
If the benefit is issued not by one of the parents, but by a representative, it is necessary to issue an appropriate power of attorney.
How long is the vehicle tax exemption valid
The grace period for paying transport tax for a large family lasts exactly as long as the family is in the given one. As soon as the eldest of three children reaches the age of 18 and begins to live independently, or if there are more than three children in the family, when only two younger children remain minors, the certificate loses its validity.
Another way to stop accruing benefits is by losing the obligation to pay. tax payments in connection with the sale of the vehicle.
One of the forms state support families with many children are fully or partially exempt from certain types of taxes. Regional differences in benefits can be significant, for example, in one region, parents are completely exempted from paying transport tax, and in another, a large family has to pay it in full. But there are also tax incentives that apply throughout the country and cannot be changed in the regions, for example, the standard tax deduction... This article will tell you what tax benefits large families can qualify for and how to get them. You can also download an application for a tax benefit and learn about a very convenient service that will allow you to find a tax benefit in any region.
Standard Child Tax Deduction for Large Families
If you have income from which you need to pay personal income tax, for example, you work under an employment contract or under a civil contract, you may be renting living space for rent, then in all these cases you need to pay personal income tax from the amount of income received. However, for parents tax legislation there are tax deductions for children. The tax deduction amounts are as follows:
- 1400 rubles - the first child;
- 1400 rubles - second child;
- 3000 rubles - third and subsequent children;
- 12,000 rubles - a minor disabled child or a disabled child of the 1st or 2nd group, if he is studying at a higher educational institution on a full-time basis and his age does not exceed 24 years.
An example of calculating personal income tax, which must be paid to one of the parents in a large family.
Suppose that in a large family there are three children - the first child is 15 years old, the second child is 10 years old, and the third child is 7 years old. Wage the parent is 35 thousand rubles. Sum standard deduction in this situation, it will be 5800 rubles (1400 rubles for the first child, 1400 for the second, 3000 for the third). Thus, the amount with which it will be necessary to pay tax will no longer be 35 thousand rubles, but only 29 200 rubles. And the tax amount will be 3796 rubles instead of 4550 rubles.
Everything seems simple, but there are some features to consider when determining the amount of tax deduction for a large family:
- The deduction can only be granted for children under the age of 18, or for children under the age of 24, if they are enrolled in full-time education.
- Both parents can receive the deduction at once. If there is only one parent in the family, then he can receive a double deduction.
- The amount of the deduction depends on the order in which the children are born. Imagine a situation - there are 5 children in a family: the very first has reached the age of 28 years, the second - 20 years old and he is studying at a university, the third - 5 years, the fourth - 3 years, the fifth - 1 year. In this situation, the amount of the tax deduction is 10,400 rubles (1,400 rubles for the second child in the order of birth, 3,000 for the third, fourth and fifth children). It does not matter that the deduction for the first child is no longer provided. This position is reflected in the letter of the Ministry of Finance dated December 8, 2011 N 03-04-05 / 8-1014.
- Only the parent who participates in the child can receive the standard tax deduction for a child. financial support... For example, a husband and wife divorced, after the divorce, the child stayed with his mother. The father pays child support. Despite the fact that he does not live in the family, but participates in the maintenance of the child, he has the right to receive a standard deduction (Letter of the Ministry of Finance of September 17, 2013 N BS-4-11 / 16736).
- One parent can also receive a double deduction if the other refuses to receive it. It is important here that the parent refusing the deduction must have income taxable with personal income tax. For example, the family has three children, dad officially works, mom is in maternity leave... Mom, except maternity payments there is no more income. Accordingly, she should not pay personal income tax. Therefore, she cannot refuse the standard deduction, and dad cannot receive it in double the amount. If a parent wants to receive a double deduction, he will need to provide his employer with a certificate of income of the second parent and this will need to be done monthly (Letter of the Ministry of Finance of the Russian Federation of March 21, 2016 N 03-04-05 / 15618 and Resolution of the CA District of 09.12.2016 N in case N А27-24958 / 2015).
- The law does not establish a clear list of documents for obtaining a standard tax deduction for a child. The Ministry of Finance indicated that such documents may depend on your family situation: a copy of a child's birth certificate, a copy of a passport, a document on the adoption of a child, a certificate of a child's disability, an act of appointing a guardian or trustee, a certificate from the housing and communal services joint residence of a child with a parent (s) and others (Letter of the Ministry of Finance of the Russian Federation of December 14, 2015 N BS-4-11 / [email protected]).
- If the parents from previous marriages already have a child (the mother has one child from the previous marriage and the father has one child from the previous marriage), then their joint child will be considered the third child in a row.
You can get the standard child tax deduction as follows:
- Write an application for a deduction to your employer;
- Prepare documents to receive a deduction;
- Contact your employer with a package of documents.
Land tax incentives for large families
At the federal level, there is no such benefit for large families. Even the regions are not endowed with such powers. But at the local government level benefit for land tax can be provided to large families... It is wonderful that there are very good service on the website of the Federal Tax Service - Reference information on rates and benefits for property taxes. It's very easy to use:
- select the type of tax that interests you, in our case it is land tax;
- select the constituent entity of the Russian Federation in which you live, for example, the Moscow region;
- select the municipality where you live, for example, the city of Khimki;
- click the Find button.
Before us appears normative act, which regulates land tax issues. Click the Details button.
Now we are interested in the Local Benefits tab.
We study the categories of beneficiaries and see that a land tax exemption is provided for large families in the city of Khimki, Moscow Region. But only for low-income large families and only in the amount of 50% of the amount of tax payable. To receive benefits, in addition to a passport, documents for land, you will need a certificate from the social security authorities on the recognition of the family as poor and a certificate of a large family.
It is now possible to apply for a land tax benefit for a large family not only at the tax office at the location of the land plot, but also at any other tax office.
Property tax incentives for large families
Some categories of citizens may not pay taxes for an apartment, house and other real estate. The list of preferential categories of taxpayers is established by the Tax Code of the Russian Federation and, unfortunately, large families do not have federal property tax benefits. Local authorities can establish in their municipality a property tax exemption for a large family. But this is rather rare. You can check whether such a benefit is provided in your municipality or not using the above service of the Federal Tax Service of the Russian Federation or contact the local tax office with a similar question.
Note! Documents for obtaining benefits for transport, land or property tax can be submitted to the tax office in person or sent through Personal Area the taxpayer on the website of the Federal Tax Service of the Russian Federation.
In our country, the state, one way or another, is trying to stimulate the birth rate, providing families with children financial aid in the form of payments and benefits, as well as benefits. Due to the fact that in the regions the pricing policy is somewhat different from the capital and the region, therefore Moscow and the region can count on great financial assistance from the state. Further, we will talk about what benefits are available to large families in Moscow.
Who is considered a large family
A family can be considered a large family if it has more than three children, born or adopted, does not matter. In this case, it does not matter a complete family or children are raised by only one parent. The only thing important condition- all children must live with a parent who applies for the status of a large family.
Before receiving benefits and payments, you need to obtain a certificate of a large family. This can be done immediately after the birth of the third child in the social protection authorities at the place of residence. To do this, you need to provide all documents, including a passport, certificates of marriage registration (if registered) and birth of children (passports, for children over 14 years old), as well as a certificate of family composition.
Please note that a large family is considered such until the children have reached the age of majority, that is, if one of three children is 18 years old, the family will not receive the status of a large family.
Regional benefits
Let us briefly consider what benefits large families in Moscow have at the regional level. That is, we will talk about those benefits that are available only to residents of the region, about federal programs we will talk a little later.
Housing benefits
A glaring problem for young, and even more so for large families, is the purchase of their own home. In Russia, families can receive square meters on social recruitment from the state, but waiting for their turn can take decades. Large families in Moscow can get this very housing on a preferential basis, that is, of paramount importance.
Alternative solution housing issue- obtaining a land plot for construction from the state, maternity capital funds will partially cover the cost of the work. Or unification land plots several families for the construction of apartment buildings, in which part of the apartments will be occupied by large families, and the other part will be leased out.
Tax incentives
Now let's consider what tax benefits for large families in Moscow are currently in effect. First of all, parents with many children are entitled to a tax deduction on personal income.. In simple words, a parent with many children receives a tax discount, it is determined in the amount of 1.4 thousand rubles for the first and second child and 3 thousand rubles for the third and subsequent children in the family, this amount is deducted from the citizen's income, and income tax is not a subject to a tax. For example, if the family has 3 children, then the tax deduction will be 1.4 + 1.4 + 3 = 5.8 thousand rubles. It is this amount, that is, 5800 rubles, that is deducted from the salary and is not taxed. The privilege is valid until the age of majority of the children, or until he finishes his studies at the university.
The number of large families in Moscow
As for the property tax, parents with many children in Moscow cannot apply for tax relief on housing. According to Federal legislation this benefit is not provided for large families, but local authorities can exempt this category of citizens from paying this fee, which was not done in a particular region.
This category of residents can count on transport tax, but only on one of their choice. For example, if a family owns several cars or other vehicles, then only one of them can be exempt from tax. In addition, according to the law, there are privileges for parking for large families in Moscow, although so far few people arrange it.
For land tax residents of the capital and the region can receive a deduction of one million rubles... That is, if the cost of a land plot is 1.5 million rubles, then the tax rate will be calculated only from five hundred thousand rubles, and 1 million is a deduction.
Please note that the full list of benefits for a certain category of the population should be clarified with the Federal Tax Service at the place of registration or location of the property.
Other types of benefits
Among other benefits for this category of citizens are free travel on public transport, free meals in educational institutions, compensation for infant milk nutrition up to seven years, with the recommendation of a pediatrician. Among other things, a mother of more than 5 children is entitled to early retirement for 5 years. And for mothers of ten children, free medicines at the expense of the state on the prescription of the attending physician.
How to get a parking benefit
Unknown benefits
Many families with three or more children do not enjoy all the benefits available to them for the reason that not every one of them knows about them. Consider a list of them:
- reimbursement of up to 90% of the cost of a ticket to a sanatorium-resort institution for medical reasons, plus half the cost of travel to the destination;
- children get a 50% discount on tuition fees government agencies additional education;
- free medicines for children under 6 years old with a doctor's prescription;
- children can visit doctors without waiting in line;
- children have the right to attend cultural events free of charge once a month;
- this category of the population has a unique opportunity to visit the Bolshoi Theater on preferential terms, because the administration of the institution allocates a certain number of tickets,
- the cost of which is only 100 rubles;
- compensation for the increase in the cost of living, for each child there are about 600 rubles a month;
- additional leave of 2 weeks is available for mothers;
- free visit to the bath;
- compensation for the payment of a landline telephone in the amount of 230 rubles.
For a complete list of benefits, contact the authorities of the USSP.
All of the above benefits for large families are provided by the Moscow region to its residents. In each separate region of our country, the list can vary significantly, because most of them are established by regional self-government. There is another list of Federal-level benefits.
State benefits
So, residents of the capital can also count on general benefits, that is, they are available to absolutely all large families in our country, regardless of the region of residence. These include the preferential queue at Kindergarten and compensation in the amount of 70% of the parental payment for the maintenance of all children in a kindergarten.
Parents can get a pay subsidy utilities up to 50% of their cost. And also those families that do not have central heating can receive monetary compensation for the costs of carrying out measures for heating the dwelling in the winter. Members of large families can get the right to free travel on public transport within the city. Taxis are an exception.
And that's not all, large families can count on any support from the state when organizing entrepreneurial activity or personal subsidiary plots... And finally, parents with many children can receive interest-free loans or loans for housing construction, but this is only at the initiative of local authorities.
Thus, the benefits for large families in Moscow make it possible to significantly facilitate the life and upbringing of children. Before submitting documents, check with the social protection authorities which benefits you are entitled to by law. By the way, it will be useful to personally familiarize yourself with Federal laws on measures of state support.
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