MOSCOW, August 8 Summer residents can minimize their tax burden by installing a mobile barrel sauna on their plot, which has no foundation and is easy to move, instead of a permanent sauna, believes Sergei Gavrilov, Chairman of the State Duma Committee on Property, Land and Property Relations. (CPRF).
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«Thus, the owner of a land plot is obliged to pay property tax for individuals for a bathhouse, shed, toilet or other similar structure in the following cases… The building has the characteristics of a capital structure (the presence of a foundation) and is registered in the manner prescribed by law in Rosreestr,» he said.
You will also need to pay a tax if the area of the building exceeds 50 square meters and if there is already another outbuilding on the site, in relation to which the tax benefit provided for in Article 407 of the Tax Code has been applied.
The deputy noted that, according to Article 378.2 of the Tax Code, if an outbuilding is used for business purposes, for example, to provide services or rent, an increased tax rate may be applied to it. This is in line with the general principle of taxation of property used for commercial purposes.
For those who want to minimize the tax burden, the deputy advised paying attention to the possibility of using non-capital structures.
«For example, instead of a capital bathhouse, you can install a mobile barrel bathhouse, which has no foundation and is easy to move. Similarly, a barn or outbuilding can be made collapsible or installed on a temporary foundation,» Gavrilov said.
This approach, according to the parliamentarian, will allow the use of the necessary buildings on the site without increasing the tax burden.
«However, it is important to remember that such decisions must comply with all safety standards and not violate the land use and development rules in force in your region,» he warned.