Purchasing a plot of agricultural land classified as real estate has its own legal features and nuances. Such lands have an exclusive purpose and are used only for agricultural needs. How to sell or purchase a plot of land? This article will talk about this in detail.

A share is a land plot of agricultural importance, which is allocated from the general state land fund (according to Article 77 of the Land Code of the Russian Federation).

The allocated land is located outside the populated areas and is intended for planting vegetables, grain crops, vineyards, gardens, perennial plants, as well as for arable land and hayfields. On the shares, grazing of livestock and the construction of a private house or cottage are allowed.

Land shares are acquired by purchase and sale. The plot is allowed to be transferred or exchanged for other types of real estate, rented out, donated, registered in the form of authorized capital upon joining a cooperative. To do this, the owner of the land must have a certificate of the right to use the allotment and a completed land survey.

The certificate indicates the size of the share as a percentage without its limit. The determination of the area with the allocated border, plan and land surveying are approved at a meeting of all owners of the cooperative.
Then, from the local land committee (district department of Rosreestr), you must obtain a cadastral passport, which must indicate that the site plan is within the legal land norms.

Next they receive a technical passport and are notified through the media (in a local newspaper) about the formation of a plot of land. This news is submitted 1 month before the actual agricultural work.

The land fund is completely controlled by the state. A share of agricultural land can be owned and used:

• permanently living rural residents;
• educational institutions with relevant purposes;
• local population carrying out commercial activities;
• farmers;
• public, religious and commercial organizations running subsidiary farming;
• foreign individuals and legal entities working towards the development of land holdings.

According to the Law of the Russian Federation, free agricultural land shares are allocated to members of collective and state farms once free of charge. The shared share is 10 hectares.

Common land in a cooperative can be divided with the consent of all owners based on a decision of a special commission from the agricultural enterprise. In this case, any objections that arise are resolved through the courts. The land registration period lasts about 2 months.

After surveying and transferring the land to individual use, it is assigned a number. Each share must be registered.

The price of a plot is based on the size, quality of the land (fertility) and distance from infrastructure.

How much does it cost to sell a land share? Approximate cost of the plot (cadastral and market) from 50,000 to 250,000 rubles behind 100 m².

How to sell an agricultural land share, features of the sale

The owner can sell a plot of land only after he offers to buy it to local authorities (according to Article 8 of the Law “On the Turnover of Agricultural Land”).

For this purpose, a letter to the administration, which indicates:

• size and territorial location of the site;
• selling price;
• estimated terms.

Government authorities must make their decision within 1 month and notify the owner. If the answer is positive, the owner of the land enjoys the permitted right to sell for a year. If the transaction does not happen, you will need to take permission again.

The land seller must have the following documents:

1. Cadastral passport or extract indicating the basis of ownership.
2. State certificate of ownership.
3. Spouse's permission to conduct a transaction. The approval is issued by a notary.
4. The decision of the municipal council on the proposed sale.
5. Extract from the BTI (if there are buildings on the land).
6. Help from the Unified State Register.
7. Notarized power of attorney for the representative carrying out the sale.

The purchase and sale agreement is subject to the normative regulation of the Civil Code of the Russian Federation, and must have the necessary information about the two parties to the transaction.

The owner has the right to decide for himself what is more profitable for him - to sell the land or lease it out, receiving a stable income every year.

The amount of tax upon transfer of land is subject to a mandatory tax, which depends on the cadastral price and cannot be less than 1,000 rubles.

Each owner of a land share, regardless of how he exercises his right to shared ownership, has an obligation to pay taxes. The main one is the land tax, and it is required to be paid by everyone without exception. That is, you should not assume that if you do not use the site for its intended purpose, then you will not have to pay money to the state treasury. Moreover, before changes to the Tax Code came into force in 2006, the amount of tax was calculated based on the area of ​​the plot, however, now deductions are determined depending on its cadastral value.

Procedure for paying taxes on income from a land share

In addition, an individual who sells or rents it is required to pay other taxes, namely:

• on income from the sale of a land share;
• on the profit received as a result of the sale of products that were grown on agricultural territory.

Avoiding paying taxes, as well as evading registration with the competent authorities, is not a good idea, as it can lead to serious fines and administrative liability. At the moment, the tax service is taking a very responsible approach to regulating the situation in relation to citizens who have ownership rights to agricultural land.

Obligations to pay taxes on land shares

When a transaction for the sale and purchase of a land share is concluded, the person who sold his share of the common property must pay a certain amount. First, you need to draw up and submit a tax return (in this case, form 3-NDFL is used), indicating in the expenses column the amount of money received for the sale of the share, and in the expenses column - the amount established by the Tax Code. If the difference is positive, the tax amount is 13 percent. The cost of the site will depend on its area, soil characteristics, location features, etc. It should be noted that when selling land shares to non-resident partners, they do not have the right to withhold the tax amount, unlike local organizations.

Many owners enter into lease agreements with various individuals and companies who plan to use the site for commercial gain. The question arises: who will pay taxes and in what amount? If we talk about land tax, in most cases it has to be paid to the owner of the property, although it is possible to shift this responsibility onto the shoulders of the tenant. If he agrees, then the corresponding clause can be included in the contract. also in

The document must clearly indicate the beneficiary of the turnover, since it is he who will have to pay taxes on the goods sold. In turn, the owner is required to annually file a declaration and transfer a certain amount of money as tax on rental income. If the owner of a land plot is a pensioner or unemployed, then he has the right to reduce the tax through deductions provided for in Article 218 of the Tax Code of Russia.

The responsibilities of land sellers include the payment of personal income tax (NDFL). However, certain categories of persons may be exempt from its collection, while others may receive significant deductions.

Please note that all provisions described in this article are still relevant today. Amendments regarding the tax on the sale of land are not planned in 2019.

Personal income tax payers

Individuals who have owned this real estate for less than five years must pay tax on dachas. However, for some categories of land owners this period has been reduced to three years. Such persons include:

• owners of privatized plots;
• owners of plots received as a result of fulfilling an obligation under a lifelong maintenance agreement with dependents;
• owners of plots received as a result of a gift or inheritance from a close family member.

From the above it follows that individuals who have ownership rights to the land being sold are exempt from paying tax. more than 5 years, and in certain cases - more than three years.

It is important to note that personal income tax is imposed on the sale of only those land plots that are located on the territory of the Russian Federation.

Until 01/01/2016, the period of ownership of property, after which the payer had the right not to pay tax when selling it, was 3 years. This period was established for all categories of owners without exception. From January 1, 2016, this period was extended for all categories of citizens with some exceptions.

Legislative acts that regulate these legal relations:

• Tax Code of the Russian Federation.
• Federal Law of November 29, 2014 No. 382.

Last changes

According to No. 382-FZ, the procedure for paying taxes from individuals when selling real estate has changed, and the law also detailed the cases in which an individual may be exempt from paying taxes.

If before the bill came into force the owner could sell his property without paying tax within three years, now a minimum of five years is required.

This period is counted from the moment of purchase of housing, that is immediately after signing the purchase and sale agreement.

If the property was acquired before the law came into force (before December 31, 2015), then the old rules apply to it. Therefore, the owner can sell the property without paying tax after three years of ownership. If the property was purchased after the law came into force, then only after five.

Depending on the region, the period may vary.

If the property was not acquired, but inherited, then the period is counted from the date of inheritance.

If the property is sold for more than it was purchased, the tax levied will be 13% of the value of the property.

Sales tax is not charged in cases where:

1. The only living space was sold specifically to purchase another.
2. If the object has been owned for more than three years and its value does not exceed 5 million rubles.
3. If the price at which the living space is sold is less than or equal to the one at which it was purchased. To do this, you must provide the relevant documents.

The owner may be exempt from paying taxes after owning an object for three years, if it was acquired by:

1. As an inheritance or was donated by one of the close relatives.
2. Was .
3. Based on a maintenance or dependency agreement.

Tax amount

The amount that the owner of the land plot will have to pay can be calculated using the following formula:

Income received from the sale of land

The amount of income is determined based on the sale price of the property specified in the contract. Moreover, from 01/01/2016, on the basis of the above-mentioned Federal Law, regulations were introduced aimed at preventing the undervaluation of the site in order to reduce the amount of tax.

In accordance with these rules, the taxable value of a land plot cannot be lower than the cadastral value multiplied by 0.7. The cadastral value of a land plot can be viewed in its cadastral passport.

So, if the cadastral value of a plot is 6,700,000 rubles, then the minimum amount that will be taxed upon its sale is 4,690,000 rubles (6,700,000 * 0.7). Even if the sale of real estate is carried out at a lower cost, tax must be paid on income equal to 4,690,000 rubles.

Tax rate

The personal income tax rate is directly dependent on whether the seller is recognized as a resident of the Russian Federation. Staying on the territory of the Russian Federation for more than 183 calendar days a year allows a person to be considered a resident. The remaining persons are non-residents.

It is important to note that obtaining non-resident status does not depend only on his actual stay within the territory of the Russian Federation. Each issue is resolved individually, including taking into account the presence of permanent residence in the country.

For residents of the Russian Federation, the tax rate is set at 13%. For non-residents it increases to 30%.

Thus, if a plot of land is sold for 7,420,000 rubles, then the amount of personal income tax will be equal to 964,000 rubles. for residents (7,420,000 * 0.13) and 2,260,000 rubles. for non-residents (7,420,000 * 0.3).

Tax deductions

In this regard, nothing has changed in 2019.

	Property deduction	Expense deduction
When is it used?	For owners who have owned a land plot for less than 5 years	Allows you to subtract the costs of selling it from the value of the land (most often this is the cost of purchasing the property)
The amount of the deduction	1,000,000 rub.	Actual costs supported by documents (for example, a bank statement or a receipt from the recipient of funds)
Calculation example	Let’s assume that a plot of land that the owner has owned for 4 years is sold for 4,340,000 rubles. Then the tax amount for a resident will be calculated as follows: (4,340,000 – 1,000,000) × 0.13 = 434,200 rubles	Let's assume that the plot is put up for sale at a cost of 3,500,000 rubles, and the owner purchased it for 2,990,000 rubles. The personal income tax amount for a resident will be calculated as follows: (3,500,000 – 2,990,000) × 0.13 = 66,300 rub.

It is important to note that if the land plot is in shared ownership, then when it is sold under one contract, the property deduction can be applied only once.

If the owners sell their shares separately, then each of them has the right to apply a deduction.

Timing and procedure for collecting tax

By April 30 of the year following the year of sale of the land plot, the owner must submit a declaration to the tax authorities. Moreover, the payer will have to calculate the personal income tax independently.

The tax obligation must be fulfilled before July 15. Otherwise, sanctions in the form of a fine will be applied to the defaulter - 20% of the amount of income for each day of delay. The penalty for failure to submit a declaration is provided in the amount of 5%, but not less than 1000 rubles for each day of delay.

There are situations when tax authorities mistakenly send a notice of the need to pay personal income tax to individuals who, by law, are exempt from paying tax. In this case, you should simply provide the tax authorities with documents confirming your right to tax exemption.

Review of changes in video

What has the new law on taxes on land sales changed? The changes are not so significant, almost everything remains as described above, but there are important points that should be taken into account.

111 2016-08-03

Good afternoon. I am interested in the following question: it is planned to sell agricultural land, I have owned the land for 2 months, I plan to sell the land for 1,000,000 rubles. What % tax rate should I pay? The percentage tax rate depends on the transaction amount, i.e. 1000000 rub. or from the cadastral value of the land? Are there tax deductions for paying this tax?

Answers to the question

Good evening!
If the sales price is significantly lower than the cadastral value of the land, then for tax purposes the cadastral value of the land multiplied by the coefficient is considered income. 0.7 (check what coefficient is accepted in your region).
The income tax rate is 13% of taxable income.
The procedure for applying deductions to income from the sale of property for individuals remains the same. Since the land was owned for less than three years, a property deduction is applied in the amount of 1,000,000 rubles.
This applies to you only if you are not an individual entrepreneur and are not engaged in the purchase and sale of land.

Good evening!
If you are an individual entrepreneur, the tax authority may regard the sale of land plots as entrepreneurial activity. In this case, you will need to pay tax in accordance with your tax system. If you applied the simplified tax system of 6%, then you have the right to pay a tax of 6% on income from the sale of these land plots. If your object was “Income minus expenses”, then you can take into account the costs of acquiring these plots and pay tax at a rate of 15% only on the difference between the income received from the sale and the costs of acquiring the land. (Tax rates should be checked with your tax office).
If you cease the activities of an individual entrepreneur and receive a Notice of deregistration of an individual entrepreneur, then in this case it is possible to take advantage of a property tax deduction in the amount of 1,000,000 rubles, as a personal income, if a transaction of this kind is a one-time transaction. But in this case, income from the sale of land plots will be considered the cadastral value of land plots, multiplied by 0.7 (according to federal law). For the coefficient, contact your tax office at the location of the land plots.
With a coefficient of 0.7, the tax payable will be equal to 101,140 rubles.
(2 540 000*0,7 – 1 000 000)*13% = 101 140

plot

If an individual sells a plot of land, then he has an obligation to pay tax on the income of individuals in accordance with the norms of Chapter 23 of the Tax Code of the Russian Federation. In order for the obligation to pay personal income tax to actually arise, two conditions must coincide: both the person who owned the land plot and the land plot itself must be subject to the rules governing the procedure for paying personal income tax.

As for taxpayers, they can be both citizens of the Russian Federation and foreigners, but the site itself must be located on Russian territory. Within the framework of personal income tax, taxpayers are divided into 2 categories, and regardless of citizenship, the distinction is made according to the time of stay in the territory of the Russian Federation and looks like this:

• Residents are those who live in the Russian Federation for a little more than six months for 12 months, or more precisely, more than 183 days. Leaving the country for treatment or study for a period of less than six months is not taken into account.
• Those who stay in Russia for a shorter period of time are not considered residents.

Both are required to pay personal income tax if they received income from the sale of land in Russia.

Important: in accordance with the letter of the Federal Tax Service of the Russian Federation dated December 11, 2015 No. OA-3-17/4698@, the mere presence of a Russian citizen in the country for less than 183 days during a calendar year is not grounds for the loss of his resident status. This issue is resolved in each case individually, depending on the availability of permanent residence in the Russian Federation.

Tax rate when selling a plot by an individual

Download the contract form

The personal income tax rate is set by tax legislation at 13%. But there are exceptions here. Regarding the sale of land, this rate applies to tax residents, and persons who are not tax residents use a rate of 30%.

It turns out that if the plot was sold for 2,000,000 rubles and the seller is not released from the obligation to pay personal income tax and is not entitled to any deductions, then he will have to pay 260,000 rubles (2,000,000 * 13%). But the non-resident seller will already pay 600,000 rubles (2,000,000 * 30%).

How does the tenure of land affect the amount of tax when selling a plot?

Receiving money from the sale of real estate is not always considered income. If the owner owned the plot for more than 3 years and then sold it, then he is exempt from paying tax. This rule is enshrined in clause 17.1 of Art. 217 Tax Code of the Russian Federation. Until January 1, 2016, this is exactly the rule that was in effect, but now the period of ownership of a property required for tax exemption has been increased to 5 years. Thus, according to the new rules, to be exempt from personal income tax, you must be the owner of a land plot for more than 5 years. But if ownership of the plot has been obtained:

• by inheritance or as a gift from a family member or close relative;
• during privatization;
• during the execution of a lifelong maintenance agreement with dependents;

then the sale with subsequent exemption from payment of tax on the sale of land can continue to be carried out after 3 years.

The innovation applies to transactions made after 01/01/2016. In this case, it is not the date of signing the contract that is taken into account, but the date the seller receives the money. Therefore, if the agreement was signed at the end of 2015, and the buyer paid the money already in 2016, then the tax period will be considered 2016, and the taxation mechanism will be used with appropriate changes.

What deductions can be applied when taxing land sellers?

When it comes to income from the sale of land, a property deduction is applied, regulated by Art. 220 Tax Code of the Russian Federation. If the owner is not exempt from paying personal income tax after selling the plot, and this happens when he owned it for less than 3 years, and since 2016 - for less than 5 years, then he can apply a property deduction in the amount of 1,000,000 rubles.

The mechanism for applying this deduction looks like this: first, the amount of the deduction is subtracted from the amount received upon sale, and the tax rate is applied to the remaining amount.

Don't know your rights?

Provided that the plot was sold for 2,000,000 rubles, the tax will be:

(2,000,000 - 1,000,000) * 13% = 130,000 rubles.

But instead of 1,000,000 rubles, you can deduct from the income from the sale of land the amount spent on purchasing this plot. This option is only suitable if the amount of costs can be documented. Well, it is advisable to use it if the cost of purchasing a plot exceeded 1,000,000 rubles.

Provided that the plot was sold for 2,000,000 rubles and purchased for 1,750,000 rubles, the tax will be:

(2,000,000 - 1,750,000) * 13% = 32,500 rubles

The latter option is significantly more profitable, but it is not suitable for privatized plots received as a gift or inheritance.

Another feature of the property deduction: if the plot was jointly owned, for example, by 3 people whose shares are equal, and was sold under one contract, then each of the co-owners will receive the right to only a third of the property deduction. But if the co-owners sell their shares separately, then each will have the right to apply a deduction in the amount of 1,000,000 rubles.

Procedure for declaring and paying tax

The declaration must be submitted by persons who sold their land and are not exempt from paying personal income tax. Those owners of plots who sold land that belonged to them for more than 3 years are not required to submit a declaration. But there are situations when they also receive tax payment notices. Here you just need to provide tax documents, which show that they are exempt from paying tax.

The law sets a deadline for filing a declaration. It is usually submitted after the end of the tax period, i.e. the calendar year, until April 30 of the following year. Essentially, the taxpayer has 4 months to declare their income.

A declaration is drawn up in a specially approved form 3-NDFL. This indicates the amount of income received from the sale of the plot and the amount of property deduction applied. The taxpayer makes the calculation independently.

Along with the declaration, the taxpayer provides tax documents that confirm the information specified in it, namely:

• To confirm the amount of income, a purchase and sale agreement is required.
• If a deduction is applied in the amount of the amount paid when purchasing the plot, then bank statements or a receipt from the seller for receipt of money or other similar documents are also needed.

You must have the originals of these documents with you.

The calculated tax amount must be paid by July 15. Otherwise, for each month of delay there will be a fine of 20% of the unpaid amount. But the fine for failure to submit a declaration is equal to 5% of the unpaid amount for each month of delay, but in any case not less than 1,000 rubles.

Tax on the sale of land is paid to the budget by the seller, taking into account property deductions. In addition, the seller may be exempt from paying tax altogether if he sold a plot that he owned for more than 3 years. The seller is required to notify the tax office of the income received, even if the tax amount after applying the deduction is zero.