Property tax acquired after 01.01. Movable property: clarifications of the Ministry of Finance. Movable and immovable

How this article helps: You will find out which property has to be taxed since 2013, and which, on the contrary, is not required.

What will save you from: You do not have to file property tax reports again.

Attention! There will be changes on this topic soon!

Follow the news on the website and read the latest issues of the Glavbuh magazine.

This is, perhaps, the most pleasant and beneficial change in the Tax Code of the Russian Federation since 2013. All movable fixed assets are no longer subject to property tax. And this is all office equipment, cars, equipment of your company. Such a rule in Article 374 of the Code was enshrined in Federal Law No. 202-FZ of November 29, 2012.

True, there is an important caveat: we are talking only about those assets that you registered no earlier than 2013. But you will take into account the old property as before. In the article, we will tell you in detail how to now calculate property tax and advance payments on it during the year.

How to register movable property now

So, with any movable fixed assets that you take into account on January 1, 2013 or later, you do not need to pay property tax. But in relation to those assets that you reflected in accounting on the accounts "Fixed assets" and "Profitable investments in tangible assets" back in 2012 or earlier, nothing has changed. You will pay tax until the service life of such objects expires or they are simply not sold.

If your company is simplified

Companies on the simplified system do not pay property tax. This exemption is also valid in 2013.

It turns out that from this year movable objects will involuntarily have to be divided into two categories. Some you include in your property tax calculation, others you don't. To do this, we advise you to create separate sub-accounts on account 01 (03). All movable assets registered before 2013 will be collected in one, and new ones in the second. A similar sub-account for 2013 should be created on account 08.

How to determine exactly when you accepted a particular asset for accounting? Very simple. It is enough to take inventory cards. Them in previous years you drew up on the form No. OS-6. And from this year they could approve their own or leave the same unified form.

The inventory card records the date when the fixed asset was accepted for accounting. Please note, it may be later than the day the object was received. Let's say your company purchased and received equipment in December 2012. But let's say the machine required special installation. Therefore, you took this movable object into account or not immediately, but only in next monthwhen all the installation work has been completed. That is, already in January 2013. If so, then you will consider such a movable object already as part of those fixed assets that are not taxed.

Example 1. Accounting for movable property in 2013

OOO Zavod in December 2012 bought equipment requiring installation for 5,900,000 rubles, including VAT - 900,000 rubles. The cost of delivery for this machine was 118,000 rubles, including VAT - 18,000 rubles. The accountant has drawn up a certificate of acceptance of equipment in the form No. OS-14.

In January 2013, after the New Year holidays, the company handed over the equipment to the contractor for installation according to the act according to the form No. OS-15. The cost of these works is 236,000 rubles, including VAT - 36,000 rubles. At the end of January, the parties signed an act of completed installation work. The accountant issued an acceptance certificate in the form of OS-1 and an inventory card in the form of OS-6. So, the machine is registered.

In January 2013, the accountant made the entries:

DEBIT 08 subaccount "Purchase of movable objects of fixed assets" CREDIT 07
- 5,100,000 rubles. (5,000,000 + 100,000) - equipment for actual cost purchase, which consists of the cost of purchase and delivery to the warehouse;

DEBIT 08 subaccount "Purchase of movable objects of fixed assets" CREDIT 60
- 200,000 rubles. - costs for equipment installation are taken into account;

DEBIT 19 CREDIT 60
- 36,000 rubles. - reflected the VAT charged by the contractor;

DEBIT 01 subaccount "Movable objects taken into account since 2013"

CREDIT 08 subaccount "Purchase of movable items of fixed assets"
- 5,300,000 rubles. (5,100,000 + 200,000) - the equipment was taken into account as a fixed asset and put into operation;

DEBIT 68 subaccount "Calculations for VAT" CREDIT 19
- 36,000 rubles. - accepted for deduction of VAT on the cost of installation work.

Starting from February 2013, the accountant will calculate depreciation on equipment on a monthly basis (clause 21 of PBU 6/01).

The equipment is not subject to property tax. Therefore, the accountant does not include its cost in the base for such tax and does not reflect this asset in tax calculations and declarations.

Does your company have fixed assets that you registered in January 2013, although you bought in 2012? Make sure you have the paperwork on hand to explain this delay. Including the order of the director, which describes a clear list of works to prepare the facility for use.

What to include in the calculation of property tax in 2013

As before, you will calculate property tax four times a year. That is, based on the results of the first quarter, six months and nine months of 2013, you determine the advance payments, and at the end of the year - the tax itself.

So, during the year to calculate tax advances, take into account the average value of the property for the reporting period. Determine this indicator using the formula below.

And that's what's important. The value of the tax-exempt property you should not include in the calculation tax base... And among those are the movable fixed assets registered in 2013.

Example 2. Calculation of an advance payment of property tax for the first quarter of 2013

Let's take the conditions of example 1. From January to April 2013, there are three objects of fixed assets on the balance sheet of Zavod LLC - a machine tool, cars and trucks. The company registered the transport in 2009 and 2006, that is, until 2013. The rest of the assets that the company uses in its activities, it leases from third parties. According to the accounting data, the residual value of fixed assets is equal to:

In April 2013, the accountant calculated advance payment for property tax. At the same time, he did not take into account the cost of the machine recorded in 2013.

The average property value for the 1st quarter of 2013 is as follows:

(480,000 rubles + 460,000 rubles + 440,000 rubles + 420,000 rubles + 100,000 rubles + 50,000 rubles): 4 \u003d 487,500 rubles.

Zavod LLC is registered in Moscow. Therefore, he pays property tax at the rate established by the Law of the City of Moscow dated November 5, 2003 No. 64. In 2013, the tax rate is 2.2 percent. This means that the advance tax payment for the I quarter of 2013 is:

RUB 487,500 × 2.2%: 4 \u003d 2681 rubles. 25 kopecks

The accountant will pay this tax advance in the amount of 2681 rubles to the budget.

What assets to reflect in property tax reporting

It is clear that you will submit your property tax declaration for 2012 according to the old rules. All fixed assets that were on the balance sheet in 2012 will be included in the calculation. But already in the report for the first quarter of 2013, you will not reflect the value of movable objects that were taken into account in 2013.

Suppose, in 2013, your company has only such assets on the balance sheet. In this case, for 2013 you will not need to report to the property tax inspectorate at all. Zero calculations on advance payments and annual declaration no need to submit. After all, your company is not a taxpayer (clause 1 of article 373, clause 1 of article 374 Of the Tax Code RF).

But be careful if account 01 or 03 contains at least one movable object that was taken into account before 2013, or any real estate. In this case, you will have to submit a property tax declaration (calculations), even if the residual value of such an object as of January 1, 2013 was already zero.... This conclusion is in the letter of the Federal Tax Service of Russia dated February 8, 2010 No. 3-3-05 / 128.

The main thing to remember

1. The value of movable objects that you register as fixed assets in 2013 or later, do not include in the base for property tax.

2. The date of acceptance of the asset on the account is determined by the inventory card.

Read about other changes in the work of an accountant in 2013 in the review tax and accounting changes ... And in the Guide to the changes that will affect your work in 2013, they are summarized in a handy table.

In accordance with paragraph 1 of Art. 374 of the Tax Code Russian Federation (hereinafter - the Code) objects of taxation for Russian organizations are movable and immovable property (including property transferred for temporary possession, use, disposal, trust management, entered into a joint activity or received under a concession agreement), recorded on the balance sheet as objects of fixed assets in the manner established for maintaining accountingunless otherwise provided by art. Art. 378, 378.1 of the Code.

Based on pp. 8 p. 4 art. 374 of the Code is not recognized as an object of taxation for the tax on the property of organizations, movable property registered since January 1, 2013 as fixed assets.

Thus, the object of taxation for the tax on the property of organizations is movable property recorded in accounting as part of fixed assets as of January 1, 2013, as well as immovable property recorded on the balance sheet as fixed assets in the manner established for maintaining accounting.

The rules for the formation of information on the fixed assets of an organization in accounting are determined by the Accounting Regulations "Accounting for Fixed Assets" (PBU 6/01), approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n, according to which the accounting unit of fixed assets is an inventory item (p. . 6 PBU 6/01). In this case, fixed assets are accepted for accounting at their original cost.

On the basis of clause 27 PBU 6/01, the costs of modernization and reconstruction of an object of fixed assets after their completion increase the initial cost of such an object if, as a result of modernization and reconstruction, the originally adopted standard performance indicators (term useful use, power, quality of use, etc.) of the object of fixed assets.

Taking into account the above, the indicated costs for the restoration of the fixed assets recorded in the accounting records after January 1, 2013 are included in the initial cost of the fixed assets (inventory item). Consequently, the organization has the right to apply paragraphs. 8 p. 4 art. 374 of the Code in relation to the specified movable property, including in terms of the cost of its restoration.

And if the object of fixed assets (movable property) was registered by the organization before January 1, 2013, and the change in its value due to completion, retrofitting, reconstruction or modernization occurred after that date, the provision of paragraphs. 8 p. 4 art. 374 of the Tax Code of the Russian Federation does not apply to this object of fixed assets.

In accordance with the current tax legislation, property tax refers to regional taxes, representing a stable source of income for the budgets of the Russian Federation.

Chapter 30 of the Tax Code is devoted to the procedure for taxing property tax.

The tax base is determined by taxpayers independently in accordance with this chapter.

Property tax is imposed on movable and immovable property, including property:

• transferred into temporary possession, use, disposal, trust management,

Payers of this tax are not only Russian organizations, but also foreign companies, in the case of:

• their activities in the Russian Federation through permanent missions,
• if they own real estate on the territory of the Russian Federation.

The reporting periods for tax are:

• first quarter,
• half a year,
• nine month

The Tax Code stipulates that the laws of the subjects of the Russian Federation establish:

1. Reporting periods (in accordance with article 379 of the Tax Code of the Russian Federation - the constituent entities of the Russian Federation have the right not to establish reporting periods).

2. Tax rates for tax (within the limits established by the Tax Code - no more than 2.2%, in accordance with Article 380 of the Tax Code of the Russian Federation).

For property tax, it is allowed to establish differentiated tax rates depending on the:

• categories of taxpayers,
• types of property recognized as an object of taxation

Taxpayers must submit tax returns and pay tax locally:

• finding and registering a taxpayer;
• finding each of his a separate subdivisionhaving separate balance;
• finding each real estate object;
• registration of the largest taxpayer;
• registration of a permanent establishment of a foreign organization with the IFTS;
• finding property that is part of Unified system gas supply.

Law No. 202-FZ introduced amendments to Chapter 30 of the Tax Code of the Russian Federation, which will affect the majority of taxpayers:

• since 2013, movable property, taken from January 1, 2013 on record as fixed assets, property tax will not be taxed.

Property subject to taxation

Property tax is subject to movable property and real estate, or only real estate, depending on the taxpayer category.

Items not related to real estate, including money and securitiesare recognized movable property (Clause 2, Article 130 of the Civil Code of the Russian Federation).

Registration of rights to movable things is not required, except for the cases specified in the law *.

* In accordance with the current legislation, the following movable property is subject to state registration:

1. Vehicles (Clause 3 of Article 15 of the Law of 10.12.1995 No. 196-FZ "On Road Safety").

At the same time, in accordance with the Decree of the Government of the Russian Federation No. 938 of 12.08.1994. "On state registration of motor vehicles and other types of self-propelled equipment on the territory of the Russian Federation", state registration on the territory of the Russian Federation is also subject to:

• self-propelled road construction machines,
• other cars,

2. Weapons (Articles 12, 13, 15 of the Law of 13.12.1996 No. 150-FZ "On Weapons".)

FOR RUSSIAN ORGANIZATIONS

The object of taxation is movable property and real estate, including transmitted:

• in temporary possession,
• for use,
• order,
• trust management,
• contributed to joint activities,
• received under a concession agreement,

Accordingly, if a company acquires real estate for the purpose of subsequent resale, then such real estate is not accepted for accounting of the organization as an asset.

This means that the property tax on such real estate does not need to be charged and paid.

A similar position is set out in the letter of the Ministry of Finance dated 15.11.2011. No. 03-05-05-01 / 87:

"Considering the above, real estate acquired for the purpose of subsequent resale, recorded in accounting as a commodity on account 41" Goods ", is not subject to corporate property tax."

* At the same time, Russian organizations need to take into account the specifics of property taxation:

a) Transferred into trust.

In accordance with article 378 of the Tax Code of the Russian Federation, property:

• transferred to trust,
• acquired under a trust management agreement,

The property constituting a mutual investment fund is subject to taxation from the management company(in this case, the tax is paid at the expense of the property that constitutes this mutual investment fund).

b) When executing concession agreements.

Article 378.1 of the Tax Code of the Russian Federation provides that property:

• transferred to the concessionaire,
• created by him in accordance with the concession agreement,

FOR FOREIGN ORGANIZATIONS CARRYING OUT ACTIVITIES IN THE RUSSIAN FEDERATION THROUGH PERMANENT REPRESENTATIONS

• movable and real estate, related to fixed assets, property received under a concession agreement.

FOR FOREIGN ORGANIZATIONS NOT CARRYING OUT ACTIVITIES IN THE RUSSIAN FEDERATION THROUGH PERMANENT REPRESENTATIONS

Objects of taxation are:

• located on the territory of the Russian Federation and owned by the specified foreign organizations real estate and real estate received under the concession agreement.

This position is set out in the Letter of the Ministry of Finance dated 18.12.2012. No. 03-05-05-01 / 76:

“At the same time, paragraph 3 of Art. 374 of the Code, it is established that the objects of taxation for foreign organizations that do not carry out activities in the Russian Federation through permanent missions are immovable property located in the territory of the Russian Federation and owned by these foreign organizations on the right of ownership and immovable property obtained under a concession agreement.

Based on paragraph 2 of Art. 375 and clause 5 of Art. 376 of the Code, the tax base in respect of immovable property of foreign organizations that do not carry out activities in the Russian Federation through permanent missions, as well as in respect of immovable property of foreign organizations that are not related to the activities of foreign organizations in the Russian Federation through permanent missions, is assumed to be equal to the inventory value of the object real estate as of January 1 of the year that is the tax period. "

Property not recognized as an object of taxation

On January 1, 2013, the amendments introduced by Law No. 202-FZ entered into force and, in accordance with the current version of the Tax Code, the following applies to non-taxable property:

• movable property accepted from January 1, 2013 on record as a fixed asset (clause 8, clause 4 of article 374 of the Tax Code of the Russian Federation).

• lessor
• or the lessee,

Note:At the same time, it must be remembered that movable property accepted on the balance sheet as a fixed asset before 01.01.2013 all the same taxed on the property.

Since 2013 are also not recognized as an object of taxation on the property of organizations, in accordance with the new version of clause 4 of article 374 of the Tax Code of the Russian Federation (previously, the following property was exempt from taxation in accordance with article 381 "Tax benefits" of the Tax Code of the Russian Federation):

• Objects recognized as objects of cultural heritage (monuments of history and culture) of the peoples of the Russian Federation of federal significance in accordance with the procedure established by the legislation of the Russian Federation.
• Nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances and storage facilities for radioactive waste.
• Icebreakers, nuclear powered ships and nuclear service ships.
• Space objects.
• Ships registered in the Russian International Register of Ships.

• Land and others objects of nature management (water bodies and other natural resources).

• Property belonging on the basis of the right of operational management to federal executive bodies, in which a military and (or) service equivalent to it is provided by law, used by these bodies for the needs of defense, civil defense, security and law enforcement in the Russian Federation.

Peculiarities of property taxation when carrying out joint activities

In accordance with cl.

1 article 377 of the Tax Code, the tax base under the agreement:

• simple partnership (on joint activities),
• investment partnership,

And also based on the residual value other property:

• acquired,
• created

Each participant in a simple (or investment) partnership agreement, by yourself calculates and pays tax on property transferred by him to joint activities.

In relation to property acquired (created) in the course of joint activities, the calculation and payment of tax is made by the participants of the partnership:

• proportionately the value of the contribution to the common cause.

2 article 377 of the Tax Code of the Russian Federation, the person keeping records common property comrades, is obliged to notify, no later than the 20th day of the month following the reporting period, to each taxpayer who is a party to a simple (or investment) partnership agreement, information:

• on the residual value of the property constituting the common property of the partners, on the 1st day of each month of the corresponding reporting period and on the share of each participant in the common property of the partners.

Tax base for property tax

In accordance with clause 1 of article 375 of the Tax Code of the Russian Federation, when determining the tax base, taxable property is accounted for at its residual value, formed in accounting in accordance with:

• legal requirements,
• the accounting policy of the organization for accounting purposes.

• the difference between their original cost and the amount of depreciation, according to the norms depreciation charges for accounting purposes at the end of each tax (reporting) period.

2 article 375 of the Tax Code of the Russian Federation, the tax base in relation to real estate of foreign organizations:

• non-performing in the Russian Federation through permanent missions,
• not related to the activities of these organizations in the Russian Federation through permanent missions,

Property tax rate

Article 380 of the Tax Code of the Russian Federation

allows the establishment of differentiated tax rates depending on:

• categories of taxpayers,
• property recognized as an object of taxation.

• public railway tracks,
• main pipelines,
• power transmission lines,
• structures that are an integral technological part of these facilities.

So, in accordance with cl.

3 article 380 of the Tax Code of the Russian Federation, tax rates determined by the laws of the constituent entities of the Russian Federation in relation to the above property cannot exceed:

• in 2013 - 0.4%,
• in 2014 - 0.7%,
• in 2015 - 1.0%,
• in 2016 - 1.3%,
• in 2017 - 1.6%,
• in 2018 - 1.9%.

If the tax rates are not determined by the laws of the constituent entities of the Russian Federation, taxation is carried out at the tax rates established by clauses 1 and 3 of Article 380 of the Tax Code of the RF.

At the same time, if the laws of the constituent entities of the Russian Federation in the future adopt rates lower than those provided for by the Tax Code of the Russian Federation, such laws may be retroactive and apply to 2013, even if they come into force in 2014.

This was indicated by the Ministry of Finance in its Letter dated 30.11.2012. No. 03-05-04-01 / 40:

“The laws of the constituent entities of the Russian Federation, adopted in order to bring them in line with the Federal Law of 29.11.2012 N 202-FZ, must take into account the requirements of Art. 5 of the Tax Code of the Russian Federation, according to which acts of legislation on taxes come into force no earlier than one month from the date of their official publication and no earlier than the 1st day of the next tax period for tax.

Meanwhile, it should be noted that the laws of the constituent entities of the Russian Federation, providing reduced tax rates in relation to public railways, main pipelines, power transmission lines, structures that are an integral technological part of these facilities, in relation to the tax rates established by Art. 380 of the Tax Code of the Russian Federation (as amended by Federal law 2012 N 202-FZ), on the basis of the norms of clause 4 of Art. 5 of the Tax Code of the Russian Federation, may be retroactive and, having entered into force in 2014, apply to legal relations in 2013.»

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, an expert in accounting and taxation of the IA "Klerk.Ru"

Since 2013, amendments to tax legislation have been in effect, which exempt movable property from property tax. But this does not apply to all assets, but only to those that are registered as fixed assets after January 1, 2013.

When an object can not be transferred to fixed assets

Fixed asset items can be accounted for on the account only if they are not yet suitable for use (there are no necessary parts, constituent elements, equipment requires installation, etc.).

For example, the company purchased a computer to work in the internal local network, as well as to access the Internet (the Bank-Client program is installed on it, a program for submitting electronic reporting). After the purchase, the company found out that the package of the purchased computer does not include a network card, without which it is impossible to use the computer to perform scheduled tasks. Once the fee is established, the company will convert the property to property, plant and equipment. Until that time, there is every reason to keep the computer on the account.

How to apply the exemption to already purchased property

Formally, the company is not entitled to apply the exemption to property acquired before 2013. But there are several ways to get around this rule. The company can use one of them or combine a number of ways to maximize tax reduction.

Method 1. Postpone the use of the asset for 2013. If the company has already acquired the object in December, you can agree with the supplier to change the issued documents for 2013. But it is not a fact that the counterparty will agree to this. After all, this asset is no longer in his warehouse, and if the issued documents are canceled, he will lose the numbering of invoices and invoices. Then it is possible to draw up acts of commissioning in 2013 using the already purchased property. But in order for the inspectors not to suspect the company of deliberately postponing the use of the property, it is necessary to justify the difference in terms.

So, you can order additional work on the installation or assembly of equipment. While the equipment is disassembled, it is not ready for use, therefore it is not the main tool in accounting. If the assembly work was completed only in 2013, then this will confirm that it was in this period the object must be taken into account as a fixed asset.

Method 2. Replace the property with a new one.The second way is related to the sale of your own objects and the purchase of other objects instead.

For example, holding companies often use the same type of equipment. One of the holding companies can sell another object in 2013, and in return buy a similar one. Suppose you exchange computer equipment. Both companies will register the assets sold to each other only in 2013. This means they are exempt from property tax.

The trading firm can upgrade assets without using its subsidiaries. Let's say, sell old equipment to a third-party contractor and buy more modern equipment from the manufacturer. New objects are not subject to property tax if the company registers them after January 1, 2013.

Method 3. Sell and buy back your property.The third way is related to the sale and subsequent purchase of the same property.

This method can also be used, since the tax exemption benefit is applied not only to new facilities, but also to those that have already been in operation.

For example, you can use a holding company to transfer assets to it temporarily on the balance sheet, and then buy them back from it. To do this, the company sells movable property to a friendly counterparty in 2013, and a few months later buys it back and registers it again. After the buyout, the same property will be exempt from tax as the company will register it in 2013.

To in in this case to reduce risks, you can temporarily rent property that will be registered with the counterparty. Then the asset of the counterparty itself will meet the criteria for fixed assets (it will begin to generate income). But at the same time, it is necessary to justify the temporary sale of such fixed assets. Otherwise, the inspectors will decide that the sole purpose of the sale was to exempt from property tax. For example, you can issue an order from the head. In it, record that for more effective control and accounting of fixed assets, the company sells them to another organization whose main activity is the lease of property. Also, for security reasons, it would be good if the counterparty provided rental services not only to this company, but also to others.

Accounting for preferential property

It makes sense to record property that is not subject to taxation separately from other assets. For example, on a separate subaccount to the account.

There is another option - to lead analytics to the account. That is, to select a list of movable property items that are registered after January 1, 2013, only in accounting registers... For example, in the list of fixed assets. But this option is more time consuming.
Thus, it is better to use separate sub-accounts. Subsequently, this will make it possible to simplify the tax calculation and quickly draw up a property tax declaration for the first quarter.

Federal Law of November 29, 2012 N 202-FZ introduced serious changes to Art. 374 of the Tax Code of the Russian Federation.
So, starting from 2013, tax is not imposed on:

• objects recognized as objects of cultural heritage (monuments of history and culture) of the peoples of the Russian Federation of federal significance in the main procedure established by law;
• nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances and storage of radioactive waste;
• icebreakers, nuclear powered ships and nuclear service ships;
• space objects;
• ships registered in the Russian International Register of Ships;
• movable property registered as fixed assets since January 1, 2013.

The last point will generate positive emotions for most taxpayers. After all, most of them have vehicles, which previously had to be taxed by both property tax and transport tax.
Movable objects registered as fixed assets will not be subject to property tax after January 1, 2013.
Please note: movable property registered earlier than 2013 will be subject to property tax until such object is written off.

Note. Property tax reporting
The fact that since 2013 certain types of company assets have been excluded from the object of taxation by property tax does not entail the need to amend the forms tax reporting... From that date, movable property, which was registered as fixed assets from January 1, 2013, was excluded from the taxable object.
At the same time, the Federal Tax Service of Russia, in a Letter dated 12.02.2013 N BS-4-11 / 2301 @, reported that inclusion in tax return information about objects that are not subject to taxation is contrary to the provisions of Art. 80 of the Tax Code of the Russian Federation.
Thus, if the property of the organization has not been taxed since 2013, then it is not necessary to indicate it in the reporting.

Acquisition of used property

So, as we found out, movable objects registered after the New Year are not subject to property tax. This raises the question: is it necessary to pay tax in relation to, for example, equipment purchased and registered as fixed assets in 2013, if the seller of this equipment registered it as fixed assets before 01.01.2013? That is, is it necessary to pay tax if the company has acquired used property?

There is no need. The Ministry of Finance of Russia in Letters dated 07.02.2013 N 03-05-05-01 / 2767, dated 07.02.2013 N 03-05-05-01 / 2766, dated 05.02.2013 N 03-05-05-01 / 2422 explained, that movable property acquired by the organization and registered as a fixed asset in 2013 is not subject to property tax. It doesn't matter that last year it was recorded on the seller's balance sheet.

Facility modernization

Let's assume that in 2013 the company carries out modernization, additional equipment and reconstruction of movable property registered before 01.01.2013. The results of these works will be taken into account after 01.01.2013. Can a company not pay property tax on these properties?

No, he can not. And that's why. The rules for the formation of information on fixed assets (OS) in accounting are determined by PBU 6/01. According to this document, the unit of accounting for fixed assets is an inventory object (clause 6 of PBU 6/01). In this case, objects are accepted for accounting at their original cost.

Based on clause 27 of PBU 6/01, the costs of modernization and reconstruction of fixed assets after their completion increase their initial cost if, as a result of these actions, the originally adopted standard performance indicators (useful life, capacity, quality of use, etc.) .) of such objects.

Therefore, these costs for the restoration of movable property recorded in property, plant and equipment prior to January 1, 2013, completed in 2013, are included in the cost of the property.

Consequently, the organization is not entitled to apply tax exemptions in relation to the specified movable property, including in terms of the cost of its restoration (Letter of the Ministry of Finance of Russia dated 01.03.2013 N 03-05-05-01 / 6096).

Fixed assets in lease

The norms of PBU 6/01 are also applied to profitable investments in tangible assets, in particular to leased items recorded on the lessor's balance sheet. Is the property tax exemption established by Art. 374 of the Tax Code of the Russian Federation, in relation to movable property under lease?

The Ministry of Finance of Russia answered this question positively (Letter dated 01/10/2013 N 03-05-05-01 / 79). The agency explained that this exemption applies to leased property. It does not matter who exactly (the lessor or the lessee) has such property accounted for as fixed assets.

Recall that fixed assets transferred to the lessee under the lease agreement are recorded on the balance sheet of the lessor or lessee by mutual agreement of the parties. These objects are reflected in accounting accounts 01 "Fixed assets" or 03 "Income investments in material assets".

Thus, if movable property has been recorded on the balance sheet of these persons as fixed assets since 2013, then it is not subject to property tax.

Inseparable improvements

Let's imagine a situation. The company leases real estate, in which it makes inseparable improvements with the consent of the lessor. In accordance with the concluded lease agreements, the cost of inseparable improvements made by the organization is not reimbursed by the lessor. Are these improvements exempt from property tax?

Unfortunately not. PBU 6/01 established the features, in accordance with which the fixed assets are taken into account capital investment in rented objects. That is, costs that increase the initial value of the leased item.

According to clause 29 of PBU 6/01, the cost of fixed assets that is retired or is not able to bring economic benefits (income) to the organization in the future is subject to write-off from the accounting records.

Therefore, the cost of inseparable improvements to the leased property, accepted by the lessee from 01.01.2013, is subject to property tax until the property is completely disposed of. This was indicated by the Ministry of Finance of Russia in a Letter dated 03.14.2013 N 03-05-05-01 / 7760.

What if the company makes improvements in the rented premises, which can be separated from the rental property without causing damage to it? For example, the tenant installed air conditioners, fire and burglar alarms, advertising structures in the building and took them into account as fixed assets. Is the value of such objects exempt from property tax?

Here the situation is different. It should be noted that the composition of immovable property does not include fixed assets recorded as separate inventory items of movable property that can be used outside the immovable property. If the dismantling of such assets does not cause disproportionate damage to the building. In this regard, if the tenant installs an advertising structure and air conditioners (which are not air conditioning systems for the building) in the rented premises in 2013, then the property tax on them does not need to be paid.

In addition, the tax exemption may also apply to fire and burglar alarms, if these facilities are not an integral part of the building's engineering and technical support systems (Letter of the Ministry of Finance of Russia dated 11.04.2013 N 03-05-05-01 / 11960).