Regional coefficient for selling an apartment. Tax on the sale of an apartment: how to reduce the amount to a minimum by legal means
Do you know that…
Since January 2016 tax on the sale of an apartment charged to her cadastral value. More precisely, with her cadastral value, multiplied by coefficient 0.7. But this rule has nuances. The devil, as always, is in the details. Let us now explain what we are talking about here.
Each Apartment Seller is obliged to pay tax 13% - personal income tax from the income received from the sale of the apartment, taking into account property tax deductions (by the amount by which the Seller can reduce his taxable income).
The fact is that until 2016, this “income received from the sale of an apartment” was calculated from the amount that was indicated as the price in Sales and purchase agreement (SPA). And since January 2016, tax authorities received the right to calculate Personal income tax when selling an apartment with its cadastral value, multiplied by a downgrade coefficient 0.7 (clause 5, Opens in a new tab.">Article 217.1 of the Tax Code of the Russian Federation). Tax officials use this right only if contract price less than cadastral value X 0.7. If the contract price is higher, then the tax will be taken from it ( that is, from the amount that turned out to be greater).
The seller, of course, still has the right to indicate any price in his, but if the amount of income he receives turns out to be less than, then the tax ( 13% personal income tax) he will still have to pay exactly this amount - from 70% of the cadastral value of the apartment.
At the same time, the Seller retains the possibility of applying, and in some cases the tax can be reduced to zero ( For more information about deductions, see the link).
Cadastral value of the apartment for tax purposes it is taken as of January 1 of the year in which the apartment is sold. And if this cadastral value for apartment not determined , then the provisions of this article do not apply, and the tax is still calculated from the price specified in the contract. But there are very few such cases now, and over the years, as regular work on cadastral registration of real estate is carried out, there will be no such cases at all.
Moreover, in paragraph 6 of the same Article 217.1 of the Tax Code of the Russian Federation the opportunity is indicated for each subject of the Russian Federation at its own discretion reduce the coefficient 0.7 for cadastral valuation for tax purposes. Moreover, by a separate law of a constituent entity of the Russian Federation, this coefficient can be reduced down to zero both for all and for certain categories of taxpayers and/or real estate.
Therefore, in different regions of Russia, before selling an apartment, it makes sense to find out the current situation regarding the local value coefficient, applied to cadastral value of the apartment for tax purposes upon its sale. Such information can be obtained, for example, from the regional Office of Rosreestr, a branch of the Cadastral Chamber of Rosreestr, or from local consultants.
For which apartments does the new tax rule apply?
Important point! This is a legislative innovation accounting for cadastral value when calculating tax on the sale of an apartment) applies only for those apartments that were purchased after January 1, 2016. This is directly stated in Opens in a new tab.">Clause 3, Article 4 of the Introductory Law No. 382-FZ of November 29, 2014.
In other words, if the apartment was registered as ownership ( privatized, inherited, purchased, etc.) before 2016, and sold after, then the rule for determining sales tax based on cadastral value does not apply.
Is it worth understating the price in an apartment purchase and sale agreement?
Previously, many Sellers, trying avoid paying tax on the sale of an apartment, indicated in Sales and purchase agreement (SPA) reduced cost of the apartment - within 1 million rubles. This gave them the opportunity to use the legal tax deduction in the amount of the same 1 million rubles, and thus it is “legal” to avoid paying sales tax.
This trick pleased the Sellers, but frightened the Buyers, since in the case, the Buyer was entitled to a refund of the same “reduced” amount from the contract, and not the one that he actually paid.
But Apartment sales tax is reset to zero for the Seller and in a completely legal way, without any tricks, after several years of owning the apartment. If, for example, he previously bought it, then after 5 years of ownership he can sell it without tax (Opens in a new tab."> Clause 4, Article 217.1 of the Tax Code of the Russian Federation). If he received it as a gift, inherited it or privatized it, then he is exempt from sales tax after 3 years of ownership (Opens in a new tab.">Clause 3, Article 217.1 of the Tax Code of the Russian Federation).
If he sells the apartment without waiting for these deadlines, then a tax arises, and it can only be legally reduced with the help of tax deductions . This is where the Seller is tempted to lower the price of the apartment by Sales and purchase agreement, in order to adjust it to the size of the deduction and not pay anything to the budget.
This temptation will remain with Sellers until the beginning of 2021 ( if the apartment was previously purchased by him: 2016 + 5 years of ownership), or until the beginning of 2019 ( if the apartment was received as a gift, inherited or privatized: 2016 + 3 years of ownership). Buyers need to keep this in mind and not fall for such a trick with underpricing in a real estate purchase and sale agreement.
This question has now become relevant for all apartment sellers. Before indicating the fair market value in Apartment purchase and sale agreement (APA), it would be nice to know exactly what value will turn out to be tax base – the price indicated in the contract or cadastral value apartments with coefficient 0.7?
To know cadastral value of the apartment available for free on the Rosreestr website, in the “Services” section – “Reference information on real estate online”: .
Such information is open and publicly available, and is available to anyone who can enter the exact address or cadastral number of the apartment in the appropriate field. Current cost data is provided automatically from the database State Real Estate Cadastre (GKN).
The cadastral valuation of real estate is not a static value, but changes periodically. When carrying out such an assessment, they try to proceed more and more from the market parameters of the apartment, therefore cadastral value close to the real market price of the apartment, and sometimes may even exceed it.
If it turns out that cadastral value of the apartment significantly exceeds its real market value ( for example, 1.5 - 2 times) then the owner of the apartment has the right challenge carried out cadastral assessment. But in this case, without specialists ( lawyers and appraisers) not enough.
In order to challenge and reduce the cadastral value own apartment, an individual can go directly to court or try to resolve this issue out of court ( and if it doesn’t work out, then go to court).
For an out-of-court solution, you need to contact a special commission for the consideration of disputes regarding the results of determining the cadastral value . Such a commission operates at branches of Rosreestr in each constituent entity of the Russian Federation. The commission must respond within a month - refuse the applicant or satisfy his request.
Trying to challenge this way ( reduce) the cadastral value of an apartment makes sense only if it exceeds the market price by at least 35-40%. If there are smaller discrepancies in cost, the commission is unlikely to accept the request for consideration. But the apartment owner, again, can challenge such a refusal in court.
The rules and sequence of preparing a transaction for the purchase and sale of an apartment are on the interactive map “Opens in a pop-up window.”> STEP-BY-STEP INSTRUCTIONS » (will open in a pop-up window).
How to find out the cadastral value of an apartment or other real estate property.
Why might it be necessary to find out the cadastral value of an apartment?
The main changes made to the 3-NDFL declaration in 2017 are related to the fact that when selling apartments, houses and other real estate, the sale price is compared with the cadastral value of the property. If the sale price under the contract is less than the cadastral value reduced by a factor of 0.7 (clause 5 of Article 217.1 of the Tax Code of the Russian Federation is established), then income tax is calculated not on the value of the sale under the contract, but on the cadastral value reduced by a factor. For this calculation, a new sheet was added to the 3-NDFL declaration in 2017. Appendix “Calculation of income from the sale of real estate”, which did not exist before. These changes only apply to real estate acquired after January 1, 2016.
For example, a person inherited an apartment. And then, having owned it for less than five years, he sold this apartment for 1,000,000 rubles. Let's assume that the cadastral value of this apartment is 3,000,000 rubles. You also need to take into account that when selling an apartment that has been owned for less than five years, there is a property tax deduction of 1,000,000 rubles.
So, if a person bought or inherited this apartment before 01/01/2016, then the tax amount would be calculated based on income of 1,000,000 rubles (the cost of selling the apartment under the contract) - minus the property tax deduction of 1,000,000 rubles = 0 rubles (taxable income from the sale of an apartment) and, accordingly, 0 x 13% = 0 rubles - tax on income from the sale of this apartment.
If a person bought or inherited this apartment after 01/01/2016, then the calculation will be different. To determine taxable income, the cost of selling an apartment under a contract (1,000,000 rubles) must be compared with the cadastral value, reduced by a factor of 0.7 (established in clause 5 of Article 217.1 of the Tax Code of the Russian Federation) - in our example, 3,000,000 rubles x 0.7 = 2,100,000 rubles The larger amount will be taxable income. Thus, in this case, the tax amount is calculated based on income of 2,100,000 rubles - minus the property tax deduction of 1,000,000 rubles = 1,100,000 rubles (taxable income from the sale of an apartment) and, accordingly, 1,100,000 x 13% = 143,000 rubles - tax on income from the sale of this apartment.
In the example given, a person cannot document the costs of purchasing an apartment; otherwise, instead of a property deduction, taxable income would be reduced by the costs associated with the purchase of this apartment.
The example shows that when selling an apartment, room, house and other real estate acquired after January 1, 2016, you need to know the cadastral value of the apartment in order to make sure that the cadastral value of the apartment, reduced by a factor, does not exceed the amount of income received from the sale at agreement.
When selling an apartment, the seller or his realtor prepares for the buyer a package of title documents, which usually includes a cadastral certificate or a cadastral extract, or a cadastral passport, each of these documents contains information about the cadastral value of the property. The seller should make copies of these documents for himself; they will be useful for filing the 3-NDFL declaration.
When else might you need to find out the cadastral value of an apartment?
In addition to the task of filling out the 3-NDFL declaration, you may need to find out the cadastral value of the apartment, for example, in the following cases:
- to calculate the property tax of citizens (not yet in all regions, but gradually until 2020 all regions of Russia should switch to this calculation)
- litigation regarding ownership of an apartment or its share
- when applying for a mortgage for an apartment in banks
- determining the cost of notary services when registering an inheritance for an apartment
- to receive various benefits and subsidies of regional and local significance
How to find out the cadastral value of an apartment via the Internet?
1If you know the cadastral number of an apartment or other real estate, then the cost can be found on the tax service website, where you will need to indicate the state cadastral number - GKN. This service is designed to calculate property taxes. When calculating property tax, the cadastral value is used. Thus, using this service at one of the intermediate steps you will find out the cadastral value. If you want to calculate property tax, it is calculated based on the cadastral or inventory value of the apartment, so continue to use the service by clicking the "Next" button.
2If you do not know the cadastral number of a property, then you first need to go to the Rosreestr website, where in the section “Reference information on real estate online” you can find out the cadastral number. To do this, in the online service of Rosreestr you only need to indicate the address of the apartment, and then write down or copy the received state cadastral number - GKN. Then, having found out the State Tax Code, you can use the method from the first point above to find out the cadastral value.
How to obtain a document on the cadastral value of an apartment?
As we already wrote above, the following documents: a cadastral certificate or a cadastral extract, or a cadastral passport contain information about the cadastral value of the property.
In order to obtain one of these documents, you must contact the local cadastral chamber or the territorial branch of the MFC.
The fastest way is to order a certificate. To receive a certificate you must submit:
- certificate of ownership of the apartment or extract from Rosreestr, original,
- floor plan of an apartment building and an explication of the apartment, they can be freely and without unnecessary bureaucracy ordered from the BTI,
- passport (and notarized power of attorney if the application is not submitted by the owner).
A specialist from the cadastral chamber or MFC will fill out an application on your behalf for a certificate, in which you will need to sign. The certificate is issued free of charge. If a rush order is required within one day, a fee will apply. After submitting your request, you are provided with a receipt for receipt of documents, which also indicates the date of receipt of the completed certificate. The period for preparing a certificate of cadastral value is usually 5 days when applying through the cadastral chamber and from 5 to 10 days if the order is made through the MFC. The completed certificate can be obtained in the same place where the request was submitted.
The calculation of income tax due to the sale of an apartment can be closely related to the cadastral value of the property. Let's study how this relationship can be traced in practice.
What is the significance of the cadastral value of an apartment when selling it?
It may be necessary to calculate the tax on the sale of an apartment based on the cadastral value with the participation of the seller of the property in various legal relationships. The fact whether the cadastral value of the apartment is determined upon sale can significantly affect how income tax is calculated on the seller of the relevant property (in the form of funds received from the buyer). In addition, it is possible to identify some indirect mechanisms of influence of the cadastral value of an apartment on the taxation of income from its sale.
One way or another, the cadastral value when determining the amount of taxes on the sale of real estate is important from the point of view of:
- Determination of the tax base based on the seller’s income.
In accordance with the provisions of the new article of the Tax Code of Russia - Article 217.1 of the Tax Code of the Russian Federation, the cadastral value plays an extremely important role in determining the taxable base for income arising as a result of the sale by a taxpayer of a residential property (within the framework of legal relations that arose after the entry into force of this article of the Tax Code of the Russian Federation - from 01/01/2016).
If the value of the apartment under the contract is less than the cadastral value (as of the beginning of the year the transaction was concluded), which is multiplied by 0.7 (a fixed coefficient established by the Tax Code of the Russian Federation), then the tax base is assumed to be equal to the cadastral value. If the cost of the apartment is more than the corresponding indicator, then the tax base is assumed to be equal to the value of the property.
Of course, this rule applies only if the seller of the apartment is legally obligated to pay tax. The provisions of Article 217.1 of the Tax Code of the Russian Federation and corresponding norms of law establish criteria by which a citizen in certain cases is exempt from paying personal income tax in real estate transactions.
In accordance with Article 220 of the Tax Code of the Russian Federation, the taxpayer has the right to reduce the tax base (optional):
- for 1,000,000 rubles;
- for expenses associated with the acquisition or construction of a sold apartment.
Ivanov bought an apartment in 2015 for 2,000,000 rubles, and at the beginning of 2017, he sold it for 2,500,000 rubles. The cadastral value of this apartment as of the beginning of 2017 is 2,200,000 rubles.
When selling an apartment, the tax base will be taken equal to 2,500,000 rubles, since the cadastral value multiplied by 0.7 - 1,540,000 rubles is less than the sale price of the apartment under the contract.
Ivanov has the right to reduce this base by 2,000,000 rubles. The final tax base for the seller’s income will be 500,000 rubles. You will need to pay personal income tax on it in the amount of 260,000 rubles (13% of 2,000,000).
- Establishing a fair price for real estate.
The Russian real estate market in many segments is very volatile. Pricing processes there are sometimes very localized, and certain trends that are relevant for one municipality may not reflect the essence of economic processes in another.
Cadastral value is an indicator that, on the one hand, is largely based on the market price of the apartment (in cases provided for by law, only on it), on the other hand, it involves consideration by Rosreestr (the agency that establishes the cadastral value of real estate) of many other criteria, for example:
- condition of the building, its location;
- state of the area's infrastructure;
- construction material;
- the presence of inseparable improvements.
Thus, if the specified characteristics of the apartment are at a low level, then, despite the fact that real estate objects belonging to the corresponding market segment have the same value, the apartment may have a significantly lower price according to the cadastre.
And vice versa - real estate that is traditionally not in great demand in the city (and therefore its prices are not high), however, has excellent characteristics - can be valued by Rosreestr above average market indicators.
That is, the cadastral value in some cases can be the primary reference point for the seller of real estate (when there is a question of determining the fair market price of a particular apartment). In this sense, this value will affect the size of the tax base not only de jure, but also de facto.
Another possible criterion for the influence of the cadastral value on the sale value (and, as a consequence, on the tax base) is to estimate the future tax burden of the buyer of the apartment - from the point of view of payment of property tax. It is tied specifically to the cadastral price of the property. That is, if the cadastral value of an apartment is high, its buyer can, citing the high cost of the tax burden on the apartment in the future, persuade the seller to make a small discount on the apartment (and this will also affect the size of the tax base).
And another possible interpretation of the relationship between the cadastral price and the sale of an apartment is to determine the amount of tax taking into account the month in which the apartment was sold. The fact is that property tax at cadastral value is calculated based on the total number of full months of a person’s ownership of a property during the year. If, for example, a person sold an apartment at the end of October 2016, then he will pay tax at the cadastral value for 10 months of 2016. In turn, the buyer of the corresponding property will be required to pay property tax for November and December 2016.
Ivanov sold his apartment with a cadastral value of 2,000,000 rubles at the end of February 2017. The buyer of this property, Petrov, will be required to pay property tax for it for 10 months, and Ivanov - for 2, during which he owned the apartment.
According to the calculation on the website https://www.nalog.ru/rn77/service/nalog_calc/ for the full year of owning an apartment in 2017, property tax is paid in the amount of 1,800 rubles. In fact, Petrov will have to pay 1500 rubles ((1800 / 12) * 10), and Ivanov - 300 rubles ((1800 / 12) * 2).
In principle, within the framework of legal relations involving the seller and the buyer (under a purchase and sale agreement), and in cases provided for by law - the Tax Service (FTS), scenarios may be observed in which the noted legal mechanisms of the influence of cadastral value on the amount of tax will be observed simultaneously.
How to find out the cadastral value of a property?
So, we have studied the role played by the cadastral value of an apartment when selling it. It will also be useful to find out how a taxpayer, before planning a transaction, can find out the cadastral price of the property he owns. The legislation of the Russian Federation provides for the following options for solving this problem:
- Contacting Rosreestr in order to obtain an extract from the Unified State Register of Real Estate.
- Making an online request through the State Cadastral Valuation Data Fund (available on the Rosreestr website).
True, in order to obtain information from the Fund, you need to know the cadastral number of the property - it can be requested through a personal application to Rosreestr.
If a taxpayer has questions about the cadastral value (for example, it seems excessively high), then he has the right to send an application to Rosreestr requesting clarification regarding the cadastral price of a particular property. The agency is obliged to provide appropriate explanations to the citizen within 30 days after receiving a request from him.
If the taxpayer is not satisfied with the explanations from Rosreestr, he has the right to initiate a procedure for revising the cadastral value of the property. Let's study its features in more detail.
Revision of the cadastral value of an apartment: nuances
A revision of the cadastral price of a property can be carried out:
- Through a departmental commission.
- Judicially.
Revision of cadastral value through a departmental commission
At the same time, the use of the first option is not a priority under the law. A citizen has the right to immediately file a claim in court. However, contacting the commission in practice can be no less effective. In order to implement it, you need:
- Draw up a statement about the need to revise the cadastral value of the apartment, and attach to it:
- an extract from the state register of real estate;
- a copy of the document certifying ownership of the apartment;
- documents confirming the position of the property owner that its cadastral value was determined incorrectly;
- documents confirming the market valuation of the property (if the establishment of the cadastral value based on the market value is disputed).
- Bring the application and specified documents to Rosreestr.
Within a month, the commission responsible for resolving issues with determining the cadastral price of real estate must consider the application and give a response on it. At the same time, the commission makes a decision on what the answer will be at a separate meeting, and the owner of the property has the right to be present at it (he must be informed of the date of the meeting).
If the arguments of the apartment owner are considered sufficiently compelling, then Rosreestr will initiate an adjustment of the cadastral price of the property within 5 days, sending the necessary data to the competent structures of Rosreestr.
Revision of cadastral value in court
If the results of the work of the Rosreestr commission do not suit the apartment owner, he has the right to go to court. To do this you need:
- Draw up an application in accordance with the requirements of the Administrative Procedure Code. It should contain:
- wording stating that a citizen decides to challenge certain actions or inaction of the Rosreestr commission;
- wording about the desire of the apartment owner to change its cadastral value.
The application must also include:
- the name of the court in which it is filed;
- Full name, address and other required personal data of the plaintiff;
- name, address and other required information about the territorial representative office of Rosreestr, which will be the defendant.
It is also important to include in the application:
- information confirming the fact of violation of the plaintiff’s interests;
- arguments that justify the claims;
- information about the results of interaction with the commission (if it was carried out before going to court).
The application can be supplemented with various documents and written evidence. In general, it is accompanied by:
- notifications of delivery to persons related to the dispute, copies of the application and documents;
- an extract from the state register of real estate;
- a notarized copy of the certificate of ownership of the apartment;
- documents certifying the unreliability of the information used by Rosreestr in determining the cadastral price of the apartment;
- decision of the Rosreestr commission (again, if the citizen applied there);
- a receipt confirming payment by the plaintiff of the state duty in the amount of 300 rubles.
This list is not exhaustive, and it may be supplemented with other documents depending on the specifics of a particular claim. For example, if a person turned to a lawyer for help, then documents certifying the authority of the representative will be required. In addition, the lawyer may initiate the provision of other sources to the court in order to confirm the plaintiff’s position.
- Submit a statement of claim, supplemented with the necessary documents, to the court of a constituent entity of the Russian Federation.
You need to do this in time:
- within 5 years from the date of entry into the state register of incorrect information about the property, in the opinion of the apartment owner;
- within 3 months from the moment the plaintiff discovers the fact of violation of his rights and freedoms due to actions or inaction of Rosreestr.
If the court sides with the citizen, Rosreestr will make the necessary changes to the state cadastre. They will be valid for all legal relations from January 1 of the year in which the court application was filed, or from the moment the initial information about the apartment is entered into the cadastre - if this entry appeared in the cadastre later than January 1 of the year in which the court considered the claim of the apartment owner.
For real estate objects acquired into ownership after 01/01/2016:
Income received by a taxpayer from the sale of real estate is exempt from taxation (and declaration) provided that such an object was owned by the taxpayer for a minimum period of ownership of the real estate or more.
The minimum period of ownership of a real estate property is 3 years for real estate objects in respect of which at least one of the following conditions is met:
- ownership of the object was received by the taxpayer by inheritance or under a gift agreement from an individual recognized as a family member and (or) close relative of this taxpayer in accordance with the Family Code of the Russian Federation;
- ownership of the object was acquired by the taxpayer as a result of privatization;
- ownership of the object was obtained by the taxpayer - the rent payer as a result of the transfer of property under a lifelong maintenance agreement with dependents.
In other cases, the minimum period of ownership of real estate is 5 years.
If the income from the sale of a real estate property is significantly lower than its real value (lower than 70% of the cadastral value of this property as of January 1 of the year of sale), then for tax purposes such income of the taxpayer is taken equal to the cadastral value of this property, multiplied by a coefficient of 0 ,7.
For real estate acquired before 01/01/2016, as well as for other property (garage, car, etc.) - the minimum tenure remains the same - 3 years.
Instead of applying a property deduction, the taxpayer has the right to reduce the amount of income received from the sale of property by actually incurred and documented expenses directly related to the acquisition of this property. In certain situations, this may be more profitable than using a property deduction.
Calculation of property deduction
1,000,000 rubles– the maximum amount of tax deduction by which income received from the sale of residential houses, apartments, rooms, cottages, garden houses, land plots, as well as shares in the specified property can be reduced;
250,000 rubles– the maximum amount of tax deduction by which income received from the sale of other property, the list of which includes cars, non-residential premises, garages and other items, can be reduced.
If property that was in shared or joint ownership for less than the minimum maximum period of ownership was sold as a single object of ownership under one sale and purchase agreement, a property tax deduction in the amount 1,000,000 rubles distributed among the co-owners of this property in proportion to their share, or by agreement between them (in the case of the sale of property that was in common joint ownership).
If each owner of a share in the ownership of property sold his share, which was in his property under a separate purchase and sale agreement, then he has the right to receive a property tax deduction also in the amount 1,000,000 rubles.
If the taxpayer sold several pieces of property in one year, the specified limits are applied in the aggregate for all sold objects, and not for each object separately.
If the amounts received from the sale of property do not exceed the specified limits, then the obligation to submit a declaration remains, and the obligation to pay tax does not arise.
Calculation example
In 2017 Kotov S.A. sold the apartment for 3,000,000 rubles, which he bought in 2015 for 2,500,000 rubles.Since the apartment was owned by Kotov S.A. less than the minimum ownership period, in relation to the income received from its sale, he is required to submit a personal income tax return for 2017.
When declaring a property tax deduction in such a declaration, the taxable income of Kotova S.A. will be 2 million rubles, and
Personal income tax = (RUB 3,000,000 - RUB 1,000,000) x 13% = RUB 260,000
If Kotov S.A. declares in the declaration not a property deduction, but a deduction in the amount of documented expenses, his taxable income will be 500,000 rubles, and personal income tax will be 65,000 rubles:
Personal income tax = (3,000,000 rubles – 2,500,000 rubles) x 13% = 65,000 rubles.
If each owner of a share in the ownership of property sold his share, which was in his property under a separate purchase and sale agreement, then he has the right to receive a property tax deduction in the amount of 1,000,000 rubles.
Calculation example
Income of Ivanov N.V. from the sale in 2017 of an apartment purchased in 2016 amounted to RUB 2,100,000.The cadastral value of the apartment as of January 1 of the current year, in which state registration of the transfer of ownership of this apartment was carried out, amounted to 3,300,000 rubles. There are no documented expenses for purchasing an apartment.
The tax base for personal income tax in this case is determined with a reduction factor applied to the cadastral value of the apartment equal to 0.7.
Cadastral value of the apartment taking into account the reduction factor:
RUB 3,300,000 x 0.7 = 2,310,000 rub.
Since the income of Ivanov N.V. from the sale of an apartment is less than the cadastral value of the apartment, taking into account the reduction factor of 0.7, for tax purposes the tax base will be: RUB 2,310,000.
Personal income tax will be calculated by the taxpayer as follows:
RUB 2,310,000 x 13% = 300,300 rub.
If property that was in shared ownership for less than the minimum period of ownership was sold as a single object of ownership under one sale and purchase agreement, a property tax deduction in the amount of 1,000,000 rubles is distributed among the co-owners of this property in proportion to their share.