About taxes, the maximum life of the ownership of the apartment and apartments in the property. Does the concept of "the only housing" affect the property, except, actually, apartments and apartments?
In one of the chats on the social network, we had a discussion of an unexpected (for me, at least never thought about it).
Question:
I have an apartment in a new building acquired by DDA in 2017. I still own apartments. I want to sell an apartment, there are no 5 years of ownership yet.
Can the second real estate apartments be considered when solving the question of the uniqueness of housing in order to apply the norm on the minimum limit period of ownership of the object of real estate in 3 years?
Answer:
If you read the Tax Code of Russia literally, then no, the apartments do not affect the fact that the apartment is still the only housing.
Those. The availability of the property does not take away the ownership of the right for a shorter time of ownership using the norm of the only housing (3 years instead of 5), because There is no other residential premises.
We look at Article 217.1 Item 3, it sounds like this:
"3. For the purposes of this article, the minimum maximum ownership of the object of real estate is 3 years for real estate facilities in respect of which at least one of the following conditions is followed:
…
4) The property of the taxpayer (including the joint property of spouses) at the date of state registration of the transfer of ownership of the taxpayer to the buyer for the sold object ... It is not a different residential premises (shares in the right of ownership of the residential premises). "
Since the apartments are a non-residential premises, and in law it is about other residential premises, the apartment is the only housing.
Apartments - by the letter of the law, is the same as the garage, the Saraike in the country and TP. Non-residential premises. So everything is fine, and the apartment is the only one.
There is a benefit for the minimum lifetime of the apartment.
And what do you think? Write in the comments.
P.S. Interestingly, this is the omission of legislators or some renewens in favor of apartments. Type, "With a bad sheep, though the fur of the lump" ... :)
To use, by the way, the mortgage questions can be in the mortgage chat telegram. Improve prices in the contract of sale and sale, mortgage and taxes who will not be able to get a tax deduction when buying housing is it possible to get a tax deduction for two apartments?