Assigned to large families land tax. What tax benefits do large families have?
Today it can be said that the policy on the provision of benefits at both the federal and regional levels is being implemented efficiently, but not fully enough. Since statistics is accurate science, and it shows that not all citizens who are eligible for certain benefits know and take advantage of the opportunities provided, including when it comes to property taxes for large families. The Government of the Russian Federation in every way contributes to a change in the demographic situation for the better, for this housing lending is provided at reduced rates. The amount of cash on payments of maternity capital is also increasing, with the ability to invest it in real estate.
Relieving the tax burden for large families is also one of the ways to stimulate and increase the birth rate, which means strengthening 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, an increase in public debt and budget failures, taxation in the social sphere is constantly undergoing changes in the direction of the interests of certain categories of citizens, which rightfully include large families. And here the authorities are simply obliged to intelligibly inform the population of the country about all changes in this area that are introduced in the main Federal Laws, primarily in the Tax Code of the Russian Federation.
We understand the taxes and benefits for large families
If you look at the situation objectively, we can say that almost all citizens who have reached the age of full legal capacity pay taxes. This obligation is compared with the gratitude of the Russians for the opportunity of free medicine, education, implementation in various professional fields, protection of private life and acquired property, residence in any subject 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 - a large state can exist fully when its residents pay the required 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 circumstances, support for large families is essential. Here are the main ones:
- income tax (PIT);
- for the availability and use of the car;
- property tax;
- annual fee if the property is owned (land, real estate).
Read also Calculation of property tax if several apartments are owned
The first item of income goes to the federal budget, the rest is distributed among the regions. This principle holds true when it comes to the imposition 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 available, the deduction increases significantly, the tuition fee decreases. At the same time, both mother and father can use such exemptions. 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 tax on transport taxes, assistance in acquiring the necessary medicines for the child, and providing the required medical services, an exemption from part of property tax payments for large families is provided.
Mainly the regions are engaged in lowering rates, they have legal authority to do so. Unfortunately, the local authorities of not all constituent entities 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 exempted from tax, or from paying part of it when they own some property.
For example, if we talk about land ownership, then at the federal level there are no reduction conditions. However, in certain territories such conditions apply, namely:
- for Moscow, this tax will not have to be paid, starting with 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 - this is a thousand square meters. land plot.
Family members who do not submit the application form on time to take advantage of the privilege 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 public services necessary in such cases propaganda. The regulations (for example: Law of the Moscow Oblast No. 1/2006 dated January 12, 2006, as well as a number of other legislative acts) establish the following preferential principles:
- legal procedure exempted from paying for possession of land intended for private construction and gardening. The main requirement is that the free-of-charge alienated land be managed by the state (represented by municipalities), and also not be demarcated;
- for residents of the Lyubertsy district, the authorities have provided preferential conditions that apply to families with 3 or more children. They are fully exempted from property tax if their income is an amount equal to the cost of living per person, but no more than that;
- in Mytishchi district for large children in a society with 3 or more minor children dependent, and also if the children are not yet 23 years old and are enrolled in full-time education, it is possible to completely not pay the specified tax;
- for residents of cities such as Korolev, Balashikha, Khimki, Podolsk, no benefits are provided, so payment is made in full.
What tax benefits are provided for large families in 2019. How they are calculated and what is needed to receive benefits for a large family.
Large families in Russia so far remain one of the most vulnerable categories of citizens.
And according to the statistics of such families in the country, about 1 million, and most of them have low incomes and are in great need of state support.
But even obtaining such a status for the family is difficult, since the concept of a "large family" in each region is interpreted differently.
So what tax allowances can parents expecting for 3-4 children?
Basic information
With the help of tax benefits, the government solves an important problem - helping low-income groups to pay all necessary taxes.
In addition, with the help of tax incentives, states can regulate the income of both ordinary citizens and private business.
The tax code of the Russian Federation determines that benefits can be provided in three forms:
- deductions or discounts;
- exemptions;
- 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.
Exemptions are needed in order not to tax one or more objects. An example of this type of tax can serve.
Exemptions allow the taxpayer to not pay the required funds to the state during the specified period. This may be the so-called tax holiday 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 is considered to be one in which three or more children grow up to 16 years old.
But in some regions, for example, a family with five children can get this status. It all depends on the demographic and national characteristics of the region.
In addition, the age of children may also vary. Children under 18 or 24 years of age may also be minors if they continue to study.
To enjoy all the benefits of a family with several children, you must first obtain this status. To confirm it, parents receive a special certificate of a large family.
You can get it at the social security authority of the population, which is located at the place of residence. You can do this in person or by sending documents by e-mail.
An 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;
- passports of parents;
- photo of parents;
- marriage certificate;
- documents about or;
- certificates from educational institutions;
- other documents required by law.
Large families 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;
- privileges for travel in public transport;
- free purchase of medicines for children under 6 years old;
- providing children with free meals in educational institutions;
- benefits for entrepreneurial (farming) activities;
- provision of construction benefits;
- free admission to a theater, exhibition or leisure 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 care for such families in Moscow, where according to statistics there are about 50 various benefits.
In St. Petersburg there are slightly fewer, approximately 30. Large families of Novosibirsk have every right to count on providing their children with extracurricular education.
Types of taxation
In the 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 receive in the end. So, the population must 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;
- parking and cleaning taxes.
In addition, in Russia there are several tax systems related to the activities of entrepreneurs.
Legal grounds
Tax incentives in the country are regulated by the 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 aimed at providing them with various benefits.
A tax such as personal income tax applies to large families, as well as to 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 where minor children grow up 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 thousand 400 rubles.
If a large family has more than 5 children, then from the fifth child the state provides a privilege of 3 thousand rubles.
Parents have the right to enjoy such a benefit as long as the child is studying in, but not on a correspondence basis.
But only until he reaches a certain age. As for social deduction, they are of two types. The first can be used by parents whose children study at the paid department of the university.
In the case when it is submitted by a proxy, he must have with him a 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 presented for one vehicle of choice.
In some cases, a large family can be completely exempted from paying a transport tax, for example, as a poor.
Allows to significantly reduce tax payments on land. For property tax in Moscow and the region for large families no benefits are provided.
In order to use the benefits provided to a family with 3-4 children, you must first contact the tax service. They will provide all the information on this issue.
And the only thing left to do is to apply for a benefit by submitting an application. Without it, the provision of tax benefits is impossible. The main thing is to provide all the documents so as not to delay the processing of tax benefits.
Let us consider in more detail the size of the transport tax in Moscow for large families in 2019.
The capital has a fairly high standard of living and prices; considerable resources have to be spent on the maintenance and education of even one child. In cases where it also has three or more minor children, the costs become very significant.
Moscow authorities are quite loyal to this category of population and establish some for them. You should be careful when calculating the amount of tax - rates are different from those established in the Moscow region.
Citizens who have more than two children (their own or adopted) have the right not to fully pay the tax on one of their vehicles. However, this benefit has some nuances:
- The privilege is granted only to one of the parents.
- From only one family owned vehicle. All other taxes will be charged in accordance with applicable tax regulations.
If the family members have more than one vehicle in common use - a car, a bus, a tractor, a boat, etc., family members can independently choose the one for which the privilege 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.
In accordance with the Tax Code, there are a number of vehicles that will not be taxed regardless of taxpayer status:
- Rowing boats or boats, if an engine is installed on them whose power is less than 5 horsepower.
- Cars specially equipped for the disabled.
- Vehicles purchased by social services with a capacity of less than 100 horsepower - for persons with established disabilities.
- Boats and water vessels engaged in fishing for fish and seafood.
- Buses, airplanes, water vehicles on which passengers are transported.
- Vehicles employed in the agricultural industry.
- Vehicles of medical and sanitary services.
- Cars and other wanted objects.
What to do if there are several vehicles in a large family
First you need to determine the means for which the benefit will be issued. For the rest of the transport owned by parents with many children, a tax will be charged, which must be paid until December 01 of the next tax year.
The standard formula for calculating the amount of tax is: Engine power (horsepower or kilowatts converted to hp are taken into account) * tax rate (established by the Moscow authorities).
If the vehicle costs more than three million, then 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.
Read more about calculating transport tax in the video:
Who else is eligible for the exemption
Moscow law also approves privileged categories other than large families. So, tax may not pay:
- Residents of the special zone "Zelenograd".
- Participants, veterans and invalids of the Great Patriotic War.
- Prisoners of concentration camps and other places of forced detention during the Second World War.
- Participants are veterans and others with disabilities.
- Persons with 1 or 2 disability groups for one of their own vehicles with an engine power of not more than 200 horsepower, except for snowmobiles, snowmobiles, water and air transport.
- One of the parents, trustees or guardians of a disabled child.
- Owner of a passenger car with a capacity of less than 70 horsepower.
- Persons exposed to radiation and participating in the elimination of the consequences of the tragedy at the Chernobyl nuclear power plant, the Mayak association, the Semipalatinsk test site, and the discharge of waste into the river. Techa.
How to get a tax credit for transport?
Unlike legal entities (organizations), which independently calculate the amount of tax payment, for large families this will be done by the tax inspection of the city of Moscow.
However, tax credits are not automatically accrued; a representative of a family recognized as having many children must provide the tax inspection with documentation confirming their status, and personally.
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 and lives here.
Additionally provided:
- The original passport of the applicant.
- Original issued by the social security authorities.
- Originals of certificates for all children in the family under the age of majority.
If the privilege is drawn up not by one of the parents, but by the representative, it is necessary to draw up the corresponding power of attorney.
How long does the transport tax benefit apply?
The grace period for paying transport tax for a large family lasts exactly as long as the family is in this. 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 accrual of benefits is to lose the obligation to pay tax payments in connection with the sale of the vehicle.
One of the forms of state support for large families is full or partial exemption from certain types of taxes. Regional differences in benefits can be significant, for example, in one region, parents are completely exempt from paying the transport tax, and in another, a large family has to pay it in full. But there are also tax benefits that apply throughout the country and cannot be changed in the regions, for example, the standard tax deduction. In this article I will tell you what tax benefits large families can apply for and how to get them. You can also download an application for a tax credit and learn about a very convenient service that will allow you to find a tax credit in any region.
Standard tax deduction for children for large families
If you have income from which you must pay income tax for individuals, for example, you work under an employment contract or a civil contract, maybe you rent a living space, then in all these cases you need to pay personal income tax on the amount of income received. At the same time, for parents, tax legislation provides for tax deductions for children. The amounts of tax deduction are as follows:
- 1400 rubles - the first child;
- 1400 rubles - the second child;
- 3000 rubles - the third and subsequent children;
- 12,000 rubles - a minor child with a disability or a child with a disability of groups 1 or 2, if he is studying in a higher educational institution in full-time education and his age does not exceed 24 years.
An example of calculating personal income tax to 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 is 7 years old. The parent's salary is 35 thousand rubles. The amount of the standard deduction in this situation 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 in total - 29,200 rubles. And the tax amount will be 3,796 rubles instead of 4,550 rubles.
Everything seems to be simple, but there are some features that should be considered when determining the size of the tax deduction for a large family:
- The deduction can only be granted for children who are not 18 years old, or for children under the age of 24 years, if they are studying full-time.
- Both parents can receive a deduction at once. If the family has only one parent, then he can receive a double deduction.
- The amount of deduction depends on the order of birth of the children. Imagine the situation - in a family of 5 children: the very first reached the age of 28 years, the second - 20 years 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 in priority childbirth, 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 a parent who participates in his financial support can receive a standard tax deduction for a child. For example, a husband and wife divorced, after a 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 second one refuses to receive it. Here the important fact is that the parent who refuses the deduction must have income taxed by personal income tax. For example, the family has three children, dad officially works, mom is on maternity leave. Mom, in addition to maternity benefits, no longer has any income. Accordingly, she should not pay personal income tax. Therefore, she cannot refuse the standard deduction, and dad will not be able to receive it in double size. If the parent wants to receive a double deduction, he will need to provide his employer with a statement of the income of the second parent and will need to do this every month (Letter of the RF Ministry of Finance dated March 21, 2016 N 03-04-05 / 15618 and Resolution of the AC of West Siberian District of 12/09/2016 N in the case N A27-24958 / 2015).
- The law does not establish a clear list of documents for obtaining a standard tax deduction per child. The Ministry of Finance indicated that such documents may be depending on your family situation: a copy of the birth certificate of the child, a copy of the passport, a document on the adoption of the child, a certificate of disability for the child, an act on the appointment of a guardian or trustee, a certificate of the housing and communal services about cohabitation of the child with the 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 parents from previous marriages already have a child (mom has one child from a previous marriage and dad has one child from a previous marriage), then their joint child will be considered the third child in a row.
You can get the standard tax deduction per child as follows:
- Write a deduction application to your employer;
- Prepare documents for deduction;
- Contact your employer with a package of documents.
Land tax benefits for large families
At the federal level, such a benefit is not provided for large families. Even regions are not endowed with such powers. But at the local government level land tax allowance may be granted to large families. It is wonderful that there is a very good service on the website of the Federal Tax Service - Reference information on property tax rates and benefits. Using it is very simple:
- select the type of tax that interests you, in our case it is a land tax;
- select the subject of the Russian Federation in which you live, for example, Moscow Region;
- select the municipality where you live, for example, the city of Khimki;
- click the Find button.
We are faced with a regulatory act that governs 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 for large families in the city of Khimki, Moscow Region, a land tax benefit is provided. But only for low-income large families and only in the amount of 50% of the amount of tax payable. In order to receive benefits, in addition to a passport and land documents, a certificate from social security authorities on recognition of the poor family and a certificate of a large family will be required.
You can now apply for a land tax relief 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 benefits 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 benefits on property tax. Local authorities can establish a property tax exemption for a large family in their municipality. But this is rather a rarity. 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 your local tax office with a similar question.
Note! Documents for obtaining transport, land or property tax benefits can be submitted to the tax office in person or sent through the personal account of 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 by providing families with children financial assistance in the form of payments and benefits, as well as benefits. Due to the fact that in the regions the pricing policy is slightly different from the capital and the region, that is why Moscow and the region can count on big financial assistance from the state. Next, we will talk about what benefits are available to large families in Moscow.
Who is considered a large family
A family can be considered large if it has more than three children, born or adopted, does not matter. In this case, it does not matter if a complete family or children is raised by only one parent. The only important condition is that all children must live with a parent who claims to be a large child.
Before you receive benefits and payments you need to get a certificate of a large family. This can be done immediately after the birth of the third child in the social security authorities at the place of residence. To do this, you need to provide all documents, including a passport, marriage registration certificate (if registered) and the 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 the three children is 18 years old, the family will not receive the status of a large family.
Regional benefits
Let us consider briefly what privileges large families have in Moscow at the regional level. That is, we will talk about those benefits that are available only to residents of the region, federal programs will be discussed a little later.
Housing Benefits
A glaring problem for young, and especially large families, is the purchase of their own housing. In Russia, families can receive square meters of social recruitment from the state, but waiting in line can take decades. Large families in Moscow can get this same housing in the order of a preferential order, that is, paramount.
An alternative solution to the housing problem is to obtain a land plot for construction from the state, maternity capital funds will partially cover the cost of the work. Or the unification of land plots of several families for the construction of multi-apartment residential buildings, in which part of the apartments will be occupied by large families, and the other part will be rented out for commercial purposes.
Tax benefits
Now we will 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 large parent receives a tax discount, it is determined in the amount of 1.4 thousand rubles for the first and second children and 3 thousand rubles of the third and subsequent children in the family, this amount is deducted from the citizen’s income and is not subject to income tax. For example, if there are 3 children in a family, then the tax deduction will be 1.4 + 1.4 + 3 \u003d 5.8 thousand rubles. It is this amount, that is, 5800 rubles, that is deducted from the salary and is not taxed. The benefit is valid until the age of majority of the children, or until he graduates from college.
The number of large families in Moscow
As for property tax, parents with many children in Moscow cannot apply for housing tax relief. According to federal law, this benefit is not provided for large families, but local authorities can exempt this category of citizens from paying this fee, which was not undertaken in a particular region.
This category of residents can count on the transport tax, but only on one of their choice. For example, if the family owns several cars or other vehicles, then only one of them can not pay tax. In addition, the law provides for privileges for parking with many children in Moscow, although so far few have it drawn up.
For land tax residents of the capital and the region can receive a deduction of one million rubles. That is, if the value of the land 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 by 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 in public transport, free meals in educational institutions, compensation for baby milk for up to seven years, with the recommendation of a pediatrician. Among other things, the mother of more than 5 children has the right to early retirement for 5 years. And mothers of ten children receive free medicines at the state’s expense according to the prescription of their doctor.
How to get a parking discount
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 their list:
- reimbursement of up to 90% of the cost of a voucher to a sanatorium institution for medical reasons, plus half the cost of travel to the destination;
- children receive a 50% discount on tuition at state institutions of additional education;
- free prescription drugs for children under 6 years old;
- children can visit doctors out of turn;
- children are entitled to attend cultural events free of charge once a month;
- this category of 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, about 600 rubles per month fall for each child;
- mothers have an extra 2 weeks leave;
- free visit to the bath;
- compensation for paying a landline telephone in the amount of 230 rubles.
For a complete list of benefits, contact the OSS department.
All of the above benefits for large families in the Moscow region provides its residents. In each individual region of our country, the list may vary significantly, because most of them establish 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, available to absolutely all large families in our country, regardless of the region of residence. These include a preferential queue for kindergarten and compensation in the amount of 70% of the parental fee for the maintenance of all children in a kindergarten.
Parents can receive a subsidy for utility bills up to 50% of their cost. And also those families that do not have central heating can receive monetary compensation for the costs of activities for heating the premises in the winter. Members of large families can get the right to free travel on public transport of intercity communication. The exception is taxi.
And this is not all, large families can count on any support from the state in organizing entrepreneurial activities or personal subsidiary plots. And finally, parents with many children can get interest-free loans or loans for housing construction, but this is only at the initiative of local authorities.
Thus, the benefits of having many children in Moscow can significantly facilitate the life and upbringing of children. Before submitting documents, check with the social security authorities exactly what benefits you are required by law. By the way, it would be useful to personally get acquainted with the Federal laws on measures of state support.