Stipulated by the Tax Code. The legislator in Art. 372 clause 2 of the Tax Code determined the possibility of establishing relaxations for the taxation of property of organizations through the provisions of the laws of the constituent entities of the Russian Federation. Property tax benefits applied by enterprises must be reflected in the declaration they submit in the form of approved coding. You can familiarize yourself with the list of code designations in the order of the Federal Tax Service No. ММВ-7-11/985 dated November 24, 2011.

Who is exempt from paying property tax

Art. 381 of the Tax Code of the Russian Federation allows legal entities to exercise the right of exemption from property tax. The provisions of the article are relevant for the following categories of payers:

• institutions carrying out criminal-executive functions may not impose taxes on property used to implement the tasks assigned to them;
• religious structures;
• organizations created by people with disabilities (a prerequisite for their application of benefits is the percentage ratio in their membership between disabled people and other citizens of 80 to 20 or with a large preponderance of disabled people);
• manufacturers of pharmaceutical products;
• tax benefits for corporate property tax are given to organizations for which federal highways are part of their technological cycle;
• specialized institutions for prosthetic and orthopedic activities;
• advocacy organizations and legal consulting centers;
• organizations with the status of a state scientific center.

The full list of the preferential group of property owners has been supplemented by participants in special economic zones and innovative projects. Institutions whose property assets are located within the internal maritime borders of the Russian Federation and are used for the development of fields for the extraction of hydrocarbon raw materials (including for conducting geological exploration and preparing a site for production) are exempt from paying tax.

Corporate property tax benefits: codes for declaration

The presence of tax benefits for an enterprise is indicated in the property tax return in sections 2 and 3. In section 2, information is entered for property items for which tax is calculated based on the book value. Section 3 contains information about preferential taxation of assets for which the tax is calculated based on the amount of the cadastral value.

In section 2 the following can be filled out:

1. Line 160 applies to benefits 2012000 (the column remains blank if the company applies benefit code 2012400, which lowers the rate, or 2012500, the effect of which is aimed at reducing the total amount of tax transferred to the budget).
2. Line 200 is used to reflect information on benefit 2012400.
3. Line 240 is applicable for benefit category 2012500.

Section 3 benefits reflect:

• line 040 if there is a benefit 2012000;
• line 070 for tax benefit 2012400;
• line 120 for benefit 2012500 (the amount of the benefit is indicated in line 130).

Coding 2010257 is not indicated in the appendix of order No. ММВ-7-11/985 - a property tax benefit that exempts movable types of property from taxation. A necessary condition for applying the tax break is that the asset must be taken into account after January 1, 2013. An exception is objects received as a result of reorganization or liquidation of an enterprise (clause 25 of Article 381 of the Tax Code). The justification for the application of benefit 2010257 is the letter of the Federal Tax Service dated December 12, 2014 No. BS-4-11/25774@.

In this article we will look at the property tax benefits of an organization. What property does the benefit apply to? The procedure for receiving benefits, where to apply.

The object of taxation of the property of organizations is the fixed assets used in the activities of the enterprise on the basis of ownership rights. Land plots and property transferred to organizations with the rights to manage or maintain lease agreements are not subject to taxation. Enterprises that apply special tax regimes are exempt from paying tax.

Benefits for organizations and categories of fixed assets

When calculating tax, benefits provided by federal legislation or constituent entities of the Federation on the basis of acts issued in the region are applied. The purpose of regional incentives is the need to reduce the tax burden of enterprises of important importance for the region.

Benefits are provided in the form of:

• Tax exemptions. There are 2 types of exemption: all fixed assets of an enterprise or parts thereof used for certain forms of activity.
• Reduction of the rate established for a certain year. For a number of objects, differentiated rates are applied according to the years of use of the property.
• Reducing the amount of tax.

Organizational property tax benefits for enterprises of various types of activities

The vast majority of benefits are provided at the federal level.

Recipient of exemption	Peculiarities
Religious organizations	By property for intended purpose
The association of disabled people with the number of persons with disabilities is at least 80%	For property used to conduct statutory activities
Penal institutions	For property used in activities
Scientific activity	Facilities of enterprises recognized at the state level as scientific centers are not taxed.
Cultural activities	Objects classified as cultural heritage are not taxed.
Medical activities	Property of prosthetic and orthopedic organizations

Fixed assets classified in the first and second depreciation groups are not subject to taxation.

Methods for filing a declaration with a claimed benefit

The declaration is submitted to the Federal Tax Service at the place of registration of the organization or location of the property. Personal submission of the document is allowed, by post, through the information center and the government services website. Enterprises with more than 100 employees or newly registered ones submit reports electronically. The taxpayer independently determines the tax base, distributes the cost at various rates, and reflects the data in the declaration.

Example of using a waiver

The organization Smeta LLC has on its balance sheet property with an average annual value of 250,370 rubles, including non-taxable objects in the amount of 157,800 rubles. The organization made interim payments in the amount of 510, 509, 512 rubles. Tax calculation is carried out in accounting:

1. The amount of taxable property is determined: C = 250,370 – 157,800 = 92,570 rubles.
2. The amount of the annual tax is calculated: Ng = 92,570 x 2.2% = 2037 rubles.
3. The amount of the annual payment is determined taking into account advances: 2037 – 510 – 509 – 512 = 506 rubles.

Conclusion: The amount of 506 rubles is indicated for payment for the year.

Application of benefits 2010257 2012000 2012400

Since 2015, movable property objects produced and registered since 2013 are not included in the tax base. Movable property refers to the transport equipment of an enterprise. The benefit does not apply to incompletely depreciated objects acquired by enterprises after reorganization, liquidation or from interdependent persons. This type of benefit is accompanied by an indication of code 2010257 in the declaration.

Regional legislation may provide certain organizations with a reduced rate or other types of benefits (clause 2 of Article 372 of the Tax Code of the Russian Federation). Based on regional benefits, the following codes are used to declare tax breaks:

• Code 2012000 for all types of benefits, with the exception of reductions in tax rates or amounts.
• Code 2012400 in the form of a rate reduction.
• Code 2012500 on tax reduction form.

Some tax benefits do not have separate assigned codes. If an organization has the right to a tax reduction or exemption without an established coding, it is necessary to apply 2010257. We recommend that you read the instructions for filling out.

Additional regional benefits in the cities of Moscow and St. Petersburg

The table below shows benefits for Moscow and St. Petersburg.

City	Recipients	Size
Moscow	Scientific, R&D with budget financing of at least 30% of total activities	1/4 of the tax determined for real estate with cadastral value is paid
	Premises for medical, educational, scientific activities, located in shopping centers	1/4 of the tax determined for premises with cadastral value is paid
	Enterprises registered as budgetary, state-owned, autonomous	Liberation
	Government and government bodies	Liberation
	Transport organizations, metro, with the exception of minibuses	Release subject to receipt of security from the city treasury
	Organizations storing reagents	Release of property used for storage
	Organizations with more than 50% disabled people on the payroll and receiving remuneration of at least 25%	Exemption for property used in activities, with the exception of brokerage, intermediary and the sale of excisable goods
Saint Petersburg	Property of foreign enterprises with activities other than through official representative offices	0,7
	Non-residential real estate of organizations with an area of ​​over 3 thousand square meters, used for commercial purposes, shopping centers, public catering places
	Residential property of enterprises not accounted for as fixed assets	1% when calculating the cost based on cadastral valuation

According to the legislation of the city of St. Petersburg, exemption from property taxation is provided for:

• Organizations engaged in the production of devices for disabled people.
• Institutions of power and management.
• Housing cooperatives, residential complexes, homeowners' associations, consolidated property of apartment buildings and companies financed from the budget.
• Buildings intended for religious needs.
• Gardening partnerships.
• Enterprises operating in the fields of science according to the list, the socio-cultural sphere, emergency rescue work and others.

As part of the declaration, documents are submitted confirming the benefit, if the right is not an unconditional norm, arising from the scope of the enterprise’s activities.

Additional preferences for the property of organizations in Nizhny Novgorod, Yaroslavl, Yekaterinburg, Chelyabinsk, Krasnodar, Vladimir

Each of the regions of the Russian Federation provides a reduction in the tax rate or provides an exemption depending on the needs of regional conditions. The table shows some of the privileges.

City	Recipient	Condition of benefit
Nizhny Novgorod		Release of objects used for project implementation
	Sports complexes being built for the World Cup	Full exemption for 2 years
Yaroslavl	Participants in investment projects	Several rates are applied from 0 to 2% depending on investment conditions
	Agricultural producers	If the product's share exceeds 70% of the total mass, an exemption is granted
	Sports objects	Exemption is granted to facilities with artificial ice
Ekaterinburg	Transport organizations for tram and trolleybus transport	If the share of transportation in the total volume is less than at least 70%, the rate is 0.9%
	Consumer cooperation	1,1%
	Carriers by road transport, except taxis	If the share of transportation in total is less than 70%, the rate is 1.4%
	Objects pipelines, transmission lines, railway tracks and property with cadastral valuation	Reduced rates are provided separately for each calendar year
Chelyabinsk	Organizations with which the region has concluded concession agreements	0%
	Objects worth over 8 million	0% for properties purchased since the beginning of 2017
	Residents of the industrial park	0%
Krasnodar	Consumer cooperatives	0,5%
	Public organizations	For objects used in statutory activities – 0.3%
	Facilities built for the Olympics	From 0 to 2%, set depending on the year
Vladimir	Enterprises receiving state support	0.6 to 2%
	Public roads	0%
	Highways, railway tracks	1,3%

Reduced rates and waivers are provided based on local laws. Additionally, property facilities of government bodies, cultural monuments and other enterprises of regional significance are given preferential treatment.

Additional opportunities provided to enterprises by regions

Regional laws provide benefits to support certain types of activities and reduce the burden on key enterprises. The benefits mainly include the following preferences:

• Enterprises financed by public funds.
• Institutions of power and management.
• Organizations conducting socially significant activities - medical, educational, sports.
• Enterprises containing objects of special significance.

Additional opportunities are provided to organizations that employ the labor of disabled people participating in investment projects.

Taxation of real estate in accounting for special regimes

Enterprises, mainly small businesses, can use one of the special systems for accounting - Unified Agricultural Tax, STS, UTII. The property of enterprises is not subject to tax. The exception is real estate of organizations under simplified and imputed regimes, the value of which is determined by the cadastre.

Objects of regional significance include: administrative buildings, shopping complexes that are intended or used for trading, providing services, catering, and locating offices.

The list of objects is established annually by the regional authorities with mandatory publication. Regions independently determine the area of ​​the object to be calculated according to the cadastral value. The remaining property of organizations under special regimes is not subject to taxation.

Reflection of used benefit codes in reporting

A separate section 3 is intended to indicate property calculated according to the cadastre. The number of sheets in the section must be equal to the number of objects. If there are benefits, organizations fill out lines 070, 120 and 130.

Popular questions

Question No. 1. Can the successor company take advantage of the benefit under code 2010257 in relation to movable property received after the merger?

Answer: The benefit is applied by the organization until the end of the reorganization. After the procedure is completed, the opportunity cannot be used by the successor.

Question No. 2. What types of electronic signatures are available?

Answer: For the government services portal, simple and qualified types of signatures are used. A simple form opens on the portal itself or at the post office. To obtain a qualified digital signature, you will need to contact accredited centers.

Question No. 3. How to determine the full month for tax calculation?

Answer: You need to focus on the 15th day of the month. The period before the 15th is not included in the calculation.

Question No. 4. Are there obligations for real estate excluded from the list of objects calculated by cadastral value?

Answer: Regional authorities annually review the composition of real estate, and if it is excluded from the List, there is no obligation to the budget.

Federal Law No. 366-FZ of November 24, 2014 amended Chapter 30 “Property Tax of Organizations” of the Tax Code of the Russian Federation, which came into force on January 1, 2015. In particular, from January 1, 2015, movable property, adopted from January 1, 2013 year for registration as fixed assets, which was previously in accordance with paragraphs. 8 clause 4 art. 374 of the Tax Code of the Russian Federation was not recognized as an object of taxation, but is now preferential.

Fixed assets, previously according to paragraphs. 8 clause 4 art. 374 of the Tax Code of the Russian Federation, which were not recognized as objects of taxation, are now preferential, that is, exempt from taxation in accordance with clause 25 of Art. 381 of the Tax Code of the Russian Federation, with the exception of movable property registered as a result of:

• transfer, including acquisition, of property between persons recognized as interdependent in accordance with the provisions of paragraph 2 of Article 105.1 of the Tax Code of the Russian Federation.

The value of such property was not included in the property tax declaration, as well as in tax calculations for the advance payment of corporate property tax for 2013 and 2014.

In the tax calculation for an advance payment of corporate property tax, as well as in the tax return for property tax for 2015, the value of such property must be shown separately, on a separate sheet of the declaration (calculation) section, indicating the tax benefit code 2010257.

In the program “1C: Public Institution Accounting 8”, the procedure for taxation with property tax is established in the information register Property tax rates.

If previously for fixed assets - movable property acquired from 01/01/2013, it was indicated in the form Property tax rate type of tax benefit Not subject to taxation(see Fig. 1), then from January 1, 2015 it is necessary to indicate the type of benefit and benefit code 2010257 (see Fig. 2).

To fill out property tax rates and other parameters in groups, it is convenient to use the form (menu OS, intangible assets, legal acts – Working with registers of information on OS – Group filling of property tax rates).

In the shape of Filling out the property tax rate should be set to field Applicable With date 01.01.2015 (step 1 - see Fig. 3), establish a tax benefit Exempt from taxation and benefit code 2010257 (step 2 - see Fig. 3) and fill out the list of fixed assets (step 4 - see Fig. 3). It is recommended not to change the remaining form fields.

You can fill out the list of fixed assets by selecting fixed assets (button Select...) or automatically (button Fill), indicating the selection criteria.

To automatically generate a list of operating systems, you can specify the following selection criteria in the filling settings - selection fields and their values ​​(step 3):

To set the selection criterion, use the button Add a new element.

After specifying the selection criteria, click the button Fill(step 4) - see fig. 3.

A list of operating systems that meet the selection criteria has been generated. Objects registered as a result of:

• reorganization or liquidation of legal entities;
• transfers, including acquisition, of property between persons recognized in accordance with the provisions of paragraph 2 of article 105.1 The Tax Code of the Russian Federation are interdependent.

It should be noted that from January 1, 2015, fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets approved by the Government of the Russian Federation are not recognized as an object of taxation ( subparagraph 8 of paragraph 4 of article 374 Tax Code of the Russian Federation). Thus, they do not need to change the type of taxation.

However, it should be noted that the standard established subparagraph 8 of paragraph 4 of Article 374 The Tax Code of the Russian Federation applies to all fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets approved by the Government of the Russian Federation, regardless of the date of their acquisition. Therefore, it is more expedient to set the appropriate settings for all such objects at once after changing the taxation for fixed assets - movable property registered on January 1, 2013.

The form setup is complete. At the click of a button Set bet(step 5 - see Fig. 3) new records will be created for the selected OS objects (see Fig. 4).

The 2018 property tax benefit code is entered in the advance payment calculation and in the declaration. In 2018, the benefit code includes two parts, filled out differently. Check the codes on your tax returns.

Attention! The following will help you correctly determine the amount of tax and successfully report on it:

You can fill out any forms online and submit them via the Internet at. It will send any reporting online automatically. You can submit declarations and calculations to the tax service, Social. fear, Pension Fund, Rosstat and other government agencies. Before sending, any report is tested by all verification programs of the Federal Tax Service and the Pension Fund of Russia. Try it for free:

Property tax benefit code

A special coding for preferences for property tax of legal entities is indicated in their reporting on several lines at once.

1. In section 2 of the annual declaration regarding the average value of assets for the year:

• on line 160;
• on line 200, if the tax rate is reduced as part of the benefit;
• on line 240, if the amount of tax payable is reduced as part of the benefit.

1. In section 3 of the annual declaration regarding the cadastral value of assets:

• on line 040;
• on line 070, if the tax rate is reduced as part of the benefit;
• on line 120, if the amount of tax payable is reduced as part of the benefit.

1. In section 2 of the tax advance calculation in relation to the average value of assets for the year:

• on line 130;
• on line 160, if the tax rate is reduced as part of the benefit;
• on line 190, if the amount of tax payable is reduced as part of the benefit.

1. In section 3 of the calculation of the tax advance in relation to the cadastral value of assets:

• on line 040;
• on line 060, if the tax rate is reduced as part of the benefit;
• on line 100, if the amount of tax payable is reduced as part of the benefit.

The code indicator consists of two parts:

Federal codes of benefits for corporate property tax

• Download the directory of benefit codes for movable property.

Firms enjoy all-Russian preferences due to direct provisions of the Tax Code of the Russian Federation. The codes for federal benefits are reflected on line 160 of the annual declaration and on line 130 of the advance tax calculation. Codes often used in the reporting of commercial legal entities are shown in Table 1.

What is preferential?	Benefit code
Investor assets under production sharing agreements	2010291
Core assets of religious legal entities	2010222
Core assets of all-Russian organizations of disabled people	2010223
Assets of companies whose participants are all-Russian organizations of disabled people	2010224
Assets of companies producing pharmaceutical products	2010226
Assets on the balance sheet of SEZ resident companies	2010253
Assets of shipbuilding companies – residents of industrial and production SEZs	2010255
Assets of companies - participants of the SEZ	2010258
Zero tax rate on assets of residents of the Kaliningrad SEZ created or purchased as part of an investment project (from years 1 to 6)	2010401
Half the regional tax rate on assets of residents of the Kaliningrad SEZ, created or purchased as part of an investment project (from 7 to 12 years)	2010402
Prosthetic and orthopedic legal entities	2010331
Bar associations, bureaus and legal consultations	2010332
Skolkovo participants	2010336

Regional codes of benefits for corporate property tax

• Download a guide to regions with benefits for movable property.

Additional preferences are given to companies by the norms of regional legislation, and each subject of the Russian Federation has its own. The list of territorial benefits is given in Table 2.

Table 2. Regional property tax benefits 2018

The subject of the Russian Federation	Preferential movable property	Type of preference
Astrakhan region	Accepted for accounting since 2013	Rate 0.5%
Vladimir region	Accepted for accounting since 2013	Liberation
Vologda Region	Accepted for accounting since 2013	Liberation
Jewish Autonomous Region	Accepted for accounting since 2013	Rate 0.5%
Ivanovo region	Accepted for accounting since 2013	Liberation
Irkutsk region	accepted for accounting since 2013	Liberation
Kaliningrad region	Accepted for accounting since 2013	Liberation
Kamchatka Krai	Accepted for accounting since 2013	Rate 0.6%
Kemerovo region	Accepted for accounting since 2013	Rate 0%
Kurgan region	Accepted for accounting since 2013	Liberation
Leningrad region	accepted for accounting since 2013 three years or less have passed since the date of issue	Liberation
Lipetsk region	Accepted for accounting since 2013	Liberation
Moscow	Accepted for accounting since 2013	Liberation
Moscow region	Accepted for accounting since 2013	Rate 0%
Nizhny Novgorod Region	Accepted for accounting since 2013	Liberation
Omsk region	Accepted for accounting since 2013	Rate 0%
Oryol Region	Accepted for accounting since 2013	Liberation
Penza region	Accepted for accounting since 2013	Rate 0.55%
Altai Republic	Accepted for accounting since 2013	Reduced tax rates – 0 and 0.2 percent
The Republic of Buryatia	Accepted for accounting since 2013: railway rolling stock specialized and universal containers	Liberation
Republic of Karelia	Accepted for accounting since 2013	Liberation
Ryazan Oblast	Accepted for accounting since 2013	Rate 0.6%
Saint Petersburg	accepted for accounting since 2013 three years or less have passed since the date of issue	Liberation
Saratov region	innovative equipment three years or less have passed since the date of issue	Liberation
Sakhalin region	accepted for accounting since 2013 designed for the generation and transmission of heat and electricity	Liberation
Sverdlovsk region	Accepted for accounting since 2013	Liberation
Smolensk region	Purchased in the region as part of investment projects or contracts	Liberation
Tula region	Accepted for accounting since 2013	Rate 0.55%
Tyumen region	Accepted for accounting since 2013	Rate 0.55%
Chelyabinsk region	Accepted for accounting since 2013	Liberation
		Rate 0.55%
Chechen Republic	Accepted for accounting since 2013	Liberation
Chukotka Autonomous Okrug	Accepted for accounting since 2013	Liberation
Yaroslavl region	Accepted for accounting since 2013	Liberation

Regional benefit codes are entered into:

Section 2 of reporting:

• if the tax rate is reduced - on line 200 of section 2 of the annual declaration and on line 160 of section 2 of the tax advance calculation;
• if the amount of tax payable is reduced - on line 240 of section 2 of the annual declaration and on line 190 of section 2 of the tax advance calculation;
• in other cases - on line 160 of section 2 of the annual declaration and on line 130 of section 2 of the tax advance calculation.

Section 3 reporting:

• if the tax rate is reduced - on line 070 of section 3 of the annual declaration and on line 060 of section 3 of the tax advance calculation;
• if the amount of tax payable is reduced - on line 120 of section 3 of the annual declaration and on line 100 of section 3 of the tax advance calculation;
• in other cases - according to line 040 of section 3 both in the annual declaration and in the calculation of the tax advance.

What is preferential?	Benefit code
	Liberation	Reduced rate	Reducing the base	Tax reduction
Property put into operation having: high energy efficiency, high energy efficiency class	2012000	2012400	2012000	2012500
OS registered since January 1, 2013, except in cases of their receipt: from interdependent persons, during the reorganization of companies, upon liquidation of companies	2012000	2012400	2012000	2012500
Other property	2012000	2012400	2012000	2012500

Property tax benefit code 2012000

This code is entered in section 2 upon the fact that the company uses regional preferences in the form of exemption from property taxation or in the form of a reduction in the tax base:

• in the annual declaration - on line 160;
• in the calculation of tax advance - on line 130.

The second part of the code includes the number, clause and subclause of the article of the regional law that established the benefit for reducing the tax base.

Example

Let's assume that a tax break is introduced by subclause 12.3 of clause 2 of Article 3 of the regional law. Then line 160 of the second section of the declaration and line 130 of the second section of the tax advance calculation will be filled out as follows:

Attached files

• Directory of benefit codes for movable property.doc
• Guide to regions with property tax benefits.doc

We received a request from the tax office for property tax to provide copies of documents confirming benefits (this is for property that is not taxed, code 2010257). what needs to be written or submitted to the tax office.

In this situation, copies of documents for the acquisition of this property, acts of acceptance and transfer, etc. should be provided to the tax office. with information about which depreciation group the property belongs to.

What property is taxed for Russian organizations?

And secondly, there is no need to pay tax on fixed assets that are recognized as objects of taxation, but which are subject to benefits provided for by the Tax Code of the Russian Federation.

Important: along with industrial or social benefits, the Tax Code of the Russian Federation establishes a benefit that can be used by any organization that has movable property on its balance sheet. We are talking about exemption from taxation of movable property registered on January 1, 2013 and later. This benefit cannot be applied to movable property that was registered as a result of:
– reorganization (liquidation) of the organization;
– transactions between related parties.

If an organization acquired property registered after December 31, 2012 through an intermediary, it can also take advantage of the benefit provided for in paragraph 25 of Article 381 of the Tax Code of the Russian Federation. But only on the condition that the seller of the property is not an interdependent person either in relation to the intermediary or in relation to the customer organization itself. This was stated in the letter of the Ministry of Finance of Russia dated March 30, 2015 No. 03-05-05-01/17304.

The following table will help you determine the composition of movable property on which you need to pay tax in 2015:*

Reasons for setting property registered	Depreciation groups to which a movable object belongs property , By Classifications , approved by resolution Government of the Russian Federation dated January 1, 2002 No. 1
	First or second	Other
The object was registered until January 1, 2013
Receipt of property as a result of reorganization or liquidation of the predecessor organization	Not taxed (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation)	Taxable (clause 25 of article 381 of the Tax Code of the Russian Federation)
Receipt of property as a result of a transaction with a related party	Not taxed (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation)	Taxable (clause 25 of article 381 of the Tax Code of the Russian Federation)
Other grounds	Not taxed (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation)	Taxable()
The object was registered on January 1, 2013 or later
Receipt of property as a result of reorganization or liquidation of the predecessor organization. At the same time, reorganization also means a change in the organizational and legal form of the organization. For example, when a closed joint stock company becomes an LLC (letters and).	Not taxed (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation)	Taxable (clause 25 of article 381 of the Tax Code of the Russian Federation)
Receipt of property as a result of a transaction with an interdependent party (letters of the Ministry of Finance of Russia dated January 16, 2015 No. 03-05-05-01/676 and the Federal Tax Service of Russia dated January 20, 2015 No. BS-4-11/503)	Not taxed (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation)	Taxable (clause 25 of article 381 of the Tax Code of the Russian Federation)
Other grounds	Not taxed (the Federal Tax Service reports that when filling out tax calculations for advance payments of corporate property tax starting from the reporting periods of 2015, taxpayers claiming the right to a benefit under paragraph 25 of Article 381 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), according to the line with code 130 of the corresponding section 2 of the tax calculation for the advance payment, filled out in relation to the specified property, the code 2010257 assigned to this tax benefit must be indicated. with code 130 of the corresponding section 2 of the tax calculation for the advance payment of the corporate property tax, filled out in relation to the specified property, the code 2010258 assigned to this tax benefit must be indicated. This information must be communicated to lower tax authorities and taxpayers.