Deadline for paying personal income tax on renting premises. To which tax authorities should personal income tax be paid under a lease agreement with an individual?

1. How to draw up a property lease agreement with an employee or other individual.

2. What is more profitable: compensation for the use of an employee’s personal car or payment under a rental agreement.

3. Taxation and accounting of rental payments in favor of an individual.

It is difficult to imagine an organization or entrepreneur that can carry out its activities without using at least a minimum amount of property resources. “Standard” property, without which running a business today is almost impossible, includes, for example, office equipment, computers, and telephones. However, in most cases, running a business also requires an office, a car, equipment, etc. The list of assets used can be very diverse depending on the scale and specifics of the business. At the same time, not all organizations can afford to acquire everything they need as property, and many simply do not see the point in this (extra maintenance costs, property taxes, etc.). It is much more convenient to use someone else’s property, for example, to rent. If the lessor is a legal entity or individual entrepreneur, then, as a rule, there are no difficulties with drawing up an agreement and accounting for rental expenses. But if the lessor is your employee or other individual, you need to be prepared for certain nuances in the execution of the transaction, taxation and accounting, which will be discussed in this article.

Documentation of lease of property of an individual

If you rent property from an individual, then the procedure for documenting such a transaction, as well as taxation on it does not depend on whether this individual is an employee or not. The lease of property of an individual is formalized by an agreement, according to which the lessor (individual) undertakes to provide the tenant (organization or individual entrepreneur) with property for a fee for temporary possession and use or for temporary use (Article 606 of the Civil Code of the Russian Federation). When drawing up a lease agreement, the following features must be taken into account:

• Lease agreement form – written, since one of the parties is a legal entity (IP) (Article 609 of the Civil Code of the Russian Federation).

• Rental period- established by agreement by agreement of the parties. If the lease period is not specified, the contract is considered concluded for an indefinite period (Article 610 of the Civil Code of the Russian Federation).

! Note: If a lease agreement for a building or structure is concluded for a period of more than one year, it is subject to mandatory state registration. Therefore, in order to avoid this procedure, it is necessary to clearly state in the contract the lease period, not exceeding a year.

• Rental object– must be established in the contract.

In addition, the contract must specify all the main characteristics that make it possible to clearly identify the property to be transferred as a leased object. Otherwise, the lease agreement is considered invalid (Article 607 of the Civil Code of the Russian Federation). For example, if the rental object is a car, you must indicate all its main characteristics: make, model, year of manufacture, registration number, PTS number, etc. If the premises are to be transferred - its address, area, composition, attach a diagram.

! Note:

• When drawing up a lease agreement, it is necessary to request documents from the lessor confirming his ownership of the transferred property. If the lessor is not the owner of the property, he must provide documents giving him the right to enter into transactions for the lease of property on behalf of the owner. Rent

• – the amount, procedure and terms of payment of lease payments are established in the contract by agreement of the parties. If the procedure and terms for paying rent are not specified in the agreement, they are accepted as the procedure and terms in force for similar property in comparable circumstances (clause 1 of Article 614 of the Civil Code of the Russian Federation). The amount of rent may change no more than once a year (clause 3 of Article 614 of the Civil Code of the Russian Federation). Duties of the parties

• – are determined by the contract. By default (unless otherwise specified in the contract), major repairs of the property that is the subject of a lease are carried out by the lessor, and current repairs are carried out by the tenant. Car rent

Renting a car with a crew assumes that the lessor not only provides his vehicle for temporary possession and use, but also provides services for its management and technical operation (Article 632 of the Civil Code of the Russian Federation). Renting without a crew, accordingly, involves only the provision of a vehicle for temporary possession and use (Article 642 of the Civil Code of the Russian Federation). In accordance with the Civil Code, under a lease agreement for a vehicle with a crew, the responsibility for carrying out major and current repairs rests with the lessor, and under a lease agreement without a crew, it rests with the lessee (Articles 634, 644 of the Civil Code of the Russian Federation). In the rental agreement for a vehicle with a crew, it is better to separately indicate the amount of the rental fee, as well as the amount due to the lessor for services for driving the vehicle and technical operation. Such a distinction will further avoid problems with the calculation of personal income tax and insurance premiums.

When drawing up a property lease agreement with an employee or other individual, I suggest you use ready-made sample contracts:

The transfer of property under a lease agreement is formalized by a transfer and acceptance certificate. The act must list all the main characteristics of the leased property, its shortcomings, damage, etc., since after the conclusion of the contract, responsibility for maintaining the leased property in proper condition falls on the tenant. The return of property from rental is documented by a return deed.

Personal income tax on an individual’s income from leasing property

Income of an individual from rental property subject to personal income tax at a rate of 13% (for tax residents) or 30% () (clause 4, clause 1, article 208 of the Tax Code of the Russian Federation). Regardless of whether the landlord has an employment relationship with the tenant or not, the tenant organization is a tax agent. Therefore, it is the tenant who must calculate, withhold and transfer to the budget personal income tax on the rent when it is actually paid to an individual (clauses 1 and 4 of Article 226 of the Tax Code of the Russian Federation). In addition, the tenant organization is obliged to provide the tax office at the end of the year with information in Form 2-NDFL regarding the landlord’s income.

In the 2-NDFL certificate, an individual’s income from leasing property is reflected with the code “2400”. In the event that a rental agreement for a vehicle with a crew is concluded, the certificate reflects separately: rental payment with code “2400”, as well as payment for management and technical operation services with code “2010” (Appendix 3 to the Order of the Federal Tax Service of Russia dated 17.11 .2010 No. ММВ-7-3/611@ “On approval of the form of information on the income of individuals and recommendations for filling it out, the format of information on the income of individuals in electronic form, reference books”).

! The inclusion in a property lease agreement with an individual of a condition that the tenant is not a tax agent and the lessor must independently pay personal income tax on the rent to the budget is contrary to the tax legislation of the Russian Federation. Therefore, regardless of the presence of such a condition, the tenant organization is recognized as a tax agent in relation to the individual lessor, that is, responsibility for the completeness and timeliness of personal income tax payment on rent rests entirely with the organization. In case of failure to fulfill its duties as a tax agent, the organization may be held liable under Art. 123 of the Tax Code of the Russian Federation (fine in the amount of 20% of the amount of tax subject to withholding and transfer to the budget). This position is adhered to by the Ministry of Finance of the Russian Federation in letters dated April 29, 2011 No. 03-04-05/3-314 and dated July 15, 2010 No. 03-04-06/3-148.

Insurance premiums from rent paid to an individual

Rent paid to an employee or other individual under a property lease agreement, not subject to insurance premiums for compulsory pension, medical, social insurance (Part 3 of Article 7 of the Federal Law of July 24, 2009 No. 212-FZ), as well as contributions for insurance against accidents and occupational diseases (Article 5 of the Federal Law of July 24, 1998 No. 125- Federal Law).

However, if you have entered into a lease agreement with an individual for a vehicle with a crew, then in addition to the rental payment, it provides for payment to the individual for management services. The second component of payment (for services), from a legal point of view, refers to payments to an individual under a civil law agreement, the subject of which is the provision of services. Therefore, from the amount of payment to an individual for services for driving a vehicle and technical operation, the organization must pay insurance premiums in the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund, the Social Insurance Fund (in case of temporary disability and in connection with maternity) (Part 1 of Article 7 of the Federal Law of July 24, 2009 No. 212-FZ). Insurance contributions to the Social Insurance Fund regarding insurance against industrial accidents and occupational diseases are paid if this is provided for in the rental agreement for a vehicle with a crew.

Income tax, simplified tax system

Organizations applying the general taxation system they have a right take into account rental payments for leased property as part of other expenses associated with production and sales (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation). Moreover, such expenses must be economically justified and documented. To document expenses, a lease agreement and an acceptance certificate are sufficient. That is, it is not required to draw up monthly acts on services provided, unless their preparation is expressly provided for in the lease agreement (Letters of the Ministry of Finance of Russia dated October 13, 2011 No. 03-03-06/4/118, dated March 24, 2014 No. 03-03-06/1 /12764).

! Taxpayers using the accrual method take into account rent as expenses for the last day of the reporting (tax) period (clause 3, clause 7, article 272 of the Tax Code of the Russian Federation).

In addition to the rent itself, the tenant can reduce the tax base for the costs of repairing the leased property (current and capital), if the obligation for such repairs is assigned to him under the lease agreement (clauses 1 and 2 of Article 260 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated May 29. 2008 No. 03-03-06/1/339). In addition, expenses associated with the operation of leased property, for example, used under a lease agreement: for fuels and lubricants, parking, insurance (if the lease agreement assigns the responsibility for insurance to the lessee), can also be taken into account for tax purposes.

Payers of the simplified tax system can also take into account rental payments for the use of property as expenses (clause 4, clause 1, article 346.16 of the Tax Code of the Russian Federation). In this case, the date of acceptance of such expenses for tax accounting will be the date of their actual payment, that is, the date of payment of rent for past periods.

The process of leasing non-residential premises to a legal entity. face or physical face has some nuances and sometimes raises many questions. To carry out the activities of any organization, appropriate premises are required, which is not always possible to acquire as property. That is why it is more advisable to rent the necessary space.

Procedure for leasing non-residential premises by an individual

Is a physical required? individuals registration of individual entrepreneurs

In the Civil Code of the Russian Federation, Articles 130 and 213, paragraph 1, enshrine the right of any individual and legal entity to own non-residential property.

A citizen who is the owner of a particular area, according to the law, is able to own this property, dispose of it and use it at his own discretion. This right is noted in Article 209 of the Civil Code of the Russian Federation. Renting non-residential premises is a privilege of any citizen, enshrined in Article 608 of the Civil Code of the Russian Federation.

From the above data it follows that an individual can exercise his right to dispose of real estate owned by him. At the same time, he is not obliged to become an individual entrepreneur (i.e., open an individual entrepreneur), because Russian legislation does not contain such a condition.

The exception is the conduct of business activities by individuals. person by renting space. In this case, it is necessary to open an individual entrepreneur.

In what cases is it necessary to obtain individual entrepreneur status?

Individuals can engage in entrepreneurial activity only after completing the appropriate registration procedure and obtaining the status of an individual entrepreneur. However, a citizen is not obliged to become a legal entity (Article 23, paragraph 1 of the Civil Code of the Russian Federation).

Entrepreneurial activity is distinguished by several characteristic features:

• regular receipt of cash proceeds as a result of the use of property (Article 2, Part 1 of the Civil Code of the Russian Federation);
• maintaining records of operations and transactions;
• the presence of stable connections with tenants;
• acquisition of real estate to make a profit during its sale or in the process of use;
• regular execution of transactions in a specific period;
• purchase of several non-residential premises for a similar purpose.

The key factor for the recognition of entrepreneurship is the rental of physical units. the person of real estate is to provide evidence that the transactions being carried out relate to activities for the purpose of obtaining permanent income.

For example, such confirmation may be the signing of a lease agreement for one year or more, repeated transactions with the same legal entities, etc. In this case, the citizen is obliged to register an individual entrepreneur.

Consequences for committing illegal business activities

When carrying out business by leasing physical space. by a person who has not undergone the appropriate registration of an individual entrepreneur, legal proceedings are initiated against him.

The offender is subject to one of two types of liability:

• criminal (collection of up to 300 thousand rubles, assignment of compulsory labor in the amount of up to 480 hours, a fine in the amount of income for 2 years or arrest for up to six months under Article 171 of the Criminal Code of the Russian Federation);
• administrative (collection from 500 to 2 thousand rubles under Article 14.1 of Part 1 of the Code of Administrative Offenses of the Russian Federation).

Rules for concluding lease agreements

Russian legislation does not have special rules for regulating the transfer of non-residential premises for rent, therefore, when drawing up an agreement, it is necessary to focus on Chapter 34 of the Civil Code of the Russian Federation, which includes general information about leasing.

Based on Article 606 of the Civil Code of the Russian Federation, the landlord, who in this case is not a legal entity, undertakes to transfer the rented space to the tenant for temporary use or possession after making a certain payment.

The agreement itself is drawn up in accordance with Articles 434, Part 2 and 609, Part 1 of the Civil Code of the Russian Federation in writing and with the signing of papers by both participants.

The contract must indicate the following conditions, without which the document will be considered invalid:

• details of both parties entering into the agreement;
• characteristics of the leased property (according to Article 607, Part 3 of the Civil Code of the Russian Federation, it is impossible to make a conclusion without indicating this data);
• conditions for using the facility;
• amount of rental payments.

The validity period may not be indicated in the document, in which case the agreement is concluded for an indefinite period (Article 610, Part Two of the Civil Code of the Russian Federation).

Also, the text must contain a code according to OKVED (a general classifier for various types of economic activity throughout Russia). For renting non-residential premises, OKVED number 70.20.2 is used.

The characteristics of the object include:

• inventory number;
• exact address (including floor and location on the floor);
• functional purpose (for example, office, warehouse, etc.);
• Name;
• square.

An agreement is called officially concluded only after the fact of its registration with the state. bodies of Rosreestr (Article 609 of the Civil Code of the Russian Federation). When drawing up with individuals or legal entities for a period of up to one calendar year, contracts do not require appropriate registration and can be concluded in any form (the same applies to extending the contract for the same period).

For government Registration will require the following documents:

• application (provided by a notary or a specialist who accepts the necessary papers);
• agreement with all available annexes;
• ID card (passport);
• receipt of payment of state duty (1,000 rubles);
• additional documentation, if necessary (consent of the spouse, permission from the guardianship authorities, etc.).

Landlord taxation

Any premises that generate income are subject to tax. The timing of payment and the procedure for its calculation depend directly on the status of the taxpayer:

• 6% of the rent amount under the simplified tax system with additional insurance contributions (for individual entrepreneurs);
• 13% personal income tax with one-time payment (for individuals, art. 208, clause 1, clause 4 of the Tax Code of the Russian Federation).

Tax evasion will result in criminal liability or an administrative fine.

The procedure for leasing non-residential premises to a legal entity. face

A legal entity (for example, a real estate agency) can also act as a lessor. Based on Articles 213, paragraph 1, 209, paragraphs 1–2, 608 of the Civil Code, legal entities have the same rights to own, dispose and use real estate as individuals.

There is no limit on the number of available or rented non-residential premises, which is enshrined in Part 2 of Article 213 of the Civil Code of the Russian Federation.

Features of leasing legal premises. persons

The conclusion of a lease agreement and the regulation of the relations that arise after this are carried out in accordance with Articles of the Civil Code of the Russian Federation from 606 to 670.

The code for the activities of legal entities according to OKVED is indicated 70.20.2. The document must be drawn up exclusively in writing, regardless of the period of time for which the premises are rented, if one of the participants has the status of a legal entity (Article 609, Part 1 of the Civil Code of the Russian Federation).

All contracts must also contain the following data, without which the document will not be considered valid:

• characteristics of the premises being rented;
• details of the participants who entered into the agreement (Articles 432 and 606 of the Civil Code of the Russian Federation);
• the amount of rental payments;
• nuances of using the premises and its repair;
• signatures of both parties;
• if there is no term for concluding the contract in the text of the document, it is recognized as concluded for an indefinite period (Article 610, part two of the Civil Code of the Russian Federation).

The agreement and all annexes to it are subject to registration with the state. register when signing for a period of more than one calendar year.

• Only after this is it considered officially concluded (Article 609 of the Civil Code of the Russian Federation). To register with the state. authorities, a legal entity will require the following documentation:
• registration application;
• a signed agreement with all attachments;
• cadastral passport of the premises;
• papers confirming payment of the state duty (15,000 rubles);
• additional documents, if required (for example, documents confirming the powers of representatives of the tenant or legal entity, etc.).

Renting non-residential premises from an individual

When concluding a lease agreement with a lessor who is not a legal entity, you must pay attention to the following nuances:

• the document must indicate the address and characteristics of the object;
• rental payments are not subject to VAT due to the fact that the contract is concluded with an individual. face;
• The amount of rent payments may also include utility bills;
• Payments are made in several ways - non-cash to an individual's bank account. persons or cash;
• changes in the amount of the fee can occur no more than once annually (Article 614, Part 3 of the Civil Code of the Russian Federation);
• When specifying a lease term of more than one year, it is necessary to register the agreement with the territorial body of Rosreestr.

Still have questions? Write your question in the form below and receive detailed legal advice:

An organization can enter into a lease agreement for premises, buildings and vehicles with both legal entities and individuals. If everything is simple with a legal entity, then when reflecting transactions with an individual there are features enshrined in Article 226 of the Tax Code of the Russian Federation.

Reflection by an accountant of a lease agreement with a legal entity:

1. Concluding an agreement to rent a premises, building or vehicle.

In this case, the tenant needs to reflect the leased property in his accounting on the basis of the transfer and acceptance certificate.

We create a posting using the accounting certificate:

Dt 001 Kt----- for the cost of the leased property.

This value can be agreed upon in the contract, recorded in a certificate of book value from the lessor, or calculated. The calculation is made based on the monthly rental cost * for the duration of the contract.

1. Each month, the accountant will record the real estate lease act received from the lessor with the following entries:

Dt X - Kt 60.01- for the amount of rent excluding VAT (X is the cost account, which depends on the type of leased property and the purpose of its use, can be: 26, 20, 44, etc.)

Dt 19.04 - Kt 60.01- on the amount of VAT incoming from the service provider

If there is a correctly executed invoice (see Government Decree No. 1137), then the accountant has the opportunity to deduct input VAT and reduce his tax amount payable:

Dt 68.02 - Kt 19.04- for the amount of VAT according to the act.

If an advance payment was made to the lessor, then another posting will be generated according to the act:

Dt 60.01 Kt 60.02- offset of advance payment.

Reflection by an accountant of a lease agreement with an individual:

1. We conclude an agreement to rent a premises, building, or vehicle. A legal entity or individual entrepreneur will ask the landlord for documents certifying the individual’s ownership of the property; if this is not done, problems may arise in the future.

In this case, the tenant needs to reflect the leased property in his accounting on the basis of the transfer and acceptance certificate. Using the accounting certificate, we create the following posting:

Dt 001 Kt----- on the cost of the leased property.

This cost can be agreed upon in the contract or calculated. The calculation is made based on the monthly rental cost * for the duration of the contract.

1. Every month, based on the lease agreement, the organization will transfer rent to an individual for the use of the facility. At this moment, Article 226 of the Tax Code of the Russian Federation comes into force.

The payer organization will act as a tax agent for the payment of personal income tax (personal income tax). Postings:

Dt 60.01 Kt 51 (50)- for the amount of rent without personal income tax at a rate of 13%

Dt 68.01 Kt 51- payment of personal income tax by an organization as a tax agent

Dt X Kt 60.01- write-off of rental costs with personal income tax as expenses of the enterprise

Dt 60.01 Kt 68.01- using an accounting certificate, we reflect the enterprise’s debt to the budget for the payment of personal income tax as a tax agent.

Personal income tax must be transferred to the budget no later than the day following the date the individual received income.

In addition, the organization is required to submit a quarterly report for this individual

6-NDFL and a year-end certificate 2-NDFL to the tax office.

/ "Accounting encyclopedia "Profirosta"
28.06.2017

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When paying rent to an individual, it is safer for an organization to withhold personal income tax and transfer it to the budget. The Russian Ministry of Finance believes that a Russian company paying rent to a citizen who is not an entrepreneur is a tax agent for personal income tax (Letters dated 02.10.2014 N 03-04-05/49525, dated 18.09.2013 N 03-04-06/38698, dated 16.08.2013 N 03-04-06/33598 and dated 27.02.2013 N 03-04-06/5601). That is, she is obliged to calculate personal income tax on rent, withhold tax when paying it and transfer it to the budget (clauses 1, 4 and 6 of Article 226 of the Tax Code of the Russian Federation). Tax authorities hold a similar opinion (Letters of the Federal Tax Service of Russia dated 07/05/2012 N AS -4-3/, dated 04/09/2012 N ED-4-3/ and dated 01/11/2010 N ShS-37-3/, Federal Tax Service of Russia for Moscow dated 06/18/2012 N 20-14/ and dated 12/16/2011 N 20-14/3/122006). If an organization pays rent in cash, it has the opportunity to withhold personal income tax.

Rent from an individual: personal income tax

• the rights to various types of deductions for value added tax are designated;
• the amount of accrued income/taxes/contributions is reflected (broken down by billing period).

When all the above operations are successfully completed, all other reporting is generated automatically. Using 1C: Accounting, you can prepare the following documents that are required to be submitted to specialized tax authorities:

• Form 2-NDFL – contains all information about the income of individuals.

  
  persons;

• forms:

1. ADV-1.
2. ADV-2.
3. ADV-3.

• SZV-4 - contains all the necessary data on the insurance period, as well as contributions and other transactions.

In addition to those indicated above, the 1C program can independently fill out many other documents if the necessary data is available.

Prednalog.ru

The basis for its payment is Article No. 209 of the Tax Code of the Russian Federation. Its value is 13%. Thus, the formula for calculation is as follows: The size of the tax period is regulated by Article No. 216 of the Tax Code of the Russian Federation.
It is exactly 12 calendar months. Features of payment The purpose of personal income tax payment from renting premises from an individual is always the same. But there is one important point that concerns the form of its transfer.

It all depends on the legal status of the person renting the premises/real estate. It could be:

• organization (with various forms of ownership);
• individual entrepreneur;
• individual.

In the first two cases (legal entity or individual entrepreneur), the tenant is the tax agent of the landlord.

Personal income tax from renting premises from an individual in 2018

Important

Deadline for transferring personal income tax under lease agreements For payments under lease agreements for premises, civil and personal property agreements, you need to know within what timeframes you should recognize income, withhold and pay personal income tax. Below are the legal requirements for the timing of transactions carried out by a tax agent and for control over the lines of form 6-NDFL in relation to a lease agreement with an individual: Who pays personal income tax under a lease agreement with an individual The company acting as a tax agent for rent payments must be withheld Personal income tax on the income received under the lease agreement and pay it to the budget.

Personal income tax when renting from an individual

The same point of view is shared by the Ministry of Finance of Russia (Letters dated 04/29/2011 N 03-04-05/3-314 and dated 07/15/2010 N 03-04-06/3-148), and the courts (Resolution of the Federal Antimonopoly Service of the Moscow District dated 07.03 .2012 N A40-40718/11140-184). Thus, it is risky not to withhold personal income tax from rent paid to an individual - not an entrepreneur (read more on p. 45). If inspectors discover this violation, they will fine the organization for failure to fulfill the duties of a tax agent.
The fine is 20% of the tax amount subject to withholding and transfer to the budget (Article 123 of the Tax Code of the Russian Federation). Note! Personal income tax is transferred to the budget even when an advance is paid to the landlord. For each payment of rent or part thereof, the organization is obliged to withhold personal income tax.

We rent property from an individual: tax aspects and accounting (Vaitman E.)

Attention

An individual will not be able to take advantage of the professional tax deduction for rental income (Article 221 of the Tax Code of the Russian Federation). The organization rents premises from its director. What rent should I set? Is it possible to take into account the minimum rent? According to the law, there are no obstacles here.

Tax accounting for personal income tax on payments under lease agreements

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Renting premises from an individual

But it should be remembered that budget classification codes change every year. Before generating reports and payment orders, it is very important to first make sure that all details are correct.

In 2018, the BCC for transferring personal income tax for renting out premises is as follows - 182 1 01 02030 01 1000 110. Moreover, this code applies to all sources of income specified in Article No. 228 of the Tax Code of the Russian Federation.

Formation of a payment order (sample) It should be remembered that relatively recently significant changes were made to the procedure for generating a payment order. The basis for this is the order of the Ministry of Finance No. 107n dated November 12, 2013.

Entrepreneurs often need to rent premises to carry out their activities. If the premises are rented from an individual, this often confuses accountants.

Is it possible to include the payment for renting premises from an individual who is not an entrepreneur as expenses? Let's consider this issue from a legal point of view. What are the features when concluding a contract? A lease agreement with an individual owner is no different from a lease agreement with a legal entity.

Mandatory details in the contract must be: - the address of the location of the rented premises, the exact address of the location of your organization in the building (floor, place in the room), the area of ​​the rented premises. — Amounts of rent, procedure and terms for its payment.

Renting premises from an individual by a legal entity personal income tax

Tax Code of the Russian Federation). BCC for personal income tax for rent - 182 1 01 02010 01 1000 110. That is, the same as when transferring personal income tax for employees of an organization. Reporting when renting from an individual For an individual lessor, you need to create a separate tax register for personal income tax and at the end of the year, in the general manner, submit a 2-NDFL certificate to the Federal Tax Service. It must reflect income in the form of rent, the amount of calculated, withheld and transferred to the personal income tax budget. The income code in 2-NDFL when renting from an individual is 1400. In addition, information on the individual lessor is included in the quarterly report 6-NDFL. Insurance premiums when renting premises from an individual The amount of rent paid to an individual is not subject to insurance contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund (clause 4 of Article 420 of the Tax Code of the Russian Federation).
This is dangerous because the tax authorities will most likely demand that the citizen register as an entrepreneur and pay taxes as an individual entrepreneur (read more on page 46). Note. In terms of VAT, it is not profitable for companies to rent property from individuals. Individuals who do not have the status of an individual entrepreneur are not VAT payers (clause 1 of Article 143 of the Tax Code of the Russian Federation). This means that when they provide services for renting property, there is no “input” VAT, which the tenant can deduct. But when calculating income tax, the organization will be able to include the entire amount of rent in expenses (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation ). It does not need to be reduced by the amount of VAT, as is done when renting property from a VAT payer. For the tenant organization, this may result in additional income tax.

Renting premises from an individual by a legal entity personal income tax postings

It is necessary to prepare financial statements accordingly, taking into account this factor. The lessor, in turn, is obliged only to submit a declaration to the tax authorities at his place of residence within the specified time frame.

The situation is more complicated regarding the rental of real estate to private individuals. In this case, an individual carrying out activities of this type does not have a tax agent.

And he must make all payments independently, while generating the appropriate reporting - a declaration. But at the same time, an individual is exempt from maintaining accounting records - in accordance with the legislation in force in the Russian Federation.

KBK Help you figure out where to pay personal income tax on renting premises from an individual - KBK - budget classification codes. It is this set of numbers that allows you to automatically make a payment and indicate its purpose.

An organization that has entered into a lease agreement for premises with an individual fulfills the obligations of a tax agent - when transferring rental payments, it withholds personal income tax and pays tax to the budget. In this article we will look at how the rental of premises from an individual is documented, and also find out the specifics of taxation when paying rental payments and compensating operating expenses

Lease agreement with an individual: we draw it up correctly

Cooperation between an organization and an individual landlord begins with the execution of a lease agreement.

When drawing up a lease agreement, the parties must comply with the standards established by the Civil Code of the Russian Federation. In particular, the contract must contain the following mandatory details:

• name of the document, place, date of preparation;
• names of the parties in the preamble (full name of the organization, full name of the individual);
• Full name, position of the signatory on the part of the tenant (usually director), basis for representing the interests of the organization when concluding an agreement (charter, power of attorney);
• legal address of the organization, registration address of the individual;
• bank details of the parties.

Read also the article ⇒

The text of the agreement should be formatted in the following sections:

The tenant accepts the right to use the premises after signing the transfer and acceptance certificate ⇒ .

The procedure for returning the premises at the end of the lease period or in connection with early termination of the contract is accompanied by the signing of a return certificate ⇒ .

State registration of a lease agreement with an individual

A lease agreement concluded between an organization and an individual who is not an individual entrepreneur is not subject to mandatory notarization. At the same time, on the basis of clause 2 p. 609 of the Civil Code of the Russian Federation, a lease agreement (including with an individual lessor) valid for more than 1 year must go through the state registration procedure.

State registration of lease agreements is carried out by the territorial bodies of Rosreestr. According to the Civil Code of the Russian Federation, a lease agreement is recognized as valid and comes into force only if it is state registered.

Renting premises from an individual: taxation, insurance premiums

When renting premises from a citizen who is not a self-employed person, the organization, performing the duties of a tax agent, is obliged to withhold and pay personal income tax to the budget, calculated from the amount of rental payments at the current tax rate. This requirement is established by clause 2 of Art. 226 Tax Code of the Russian Federation.

Tenant – tax agent for personal income tax

The tenant organization calculates personal income tax, withholds the amount from the income of the individual lessor and pays tax to the budget in each case of transfer of rental payments. The lessor receives the amount of rent minus withheld tax:

RentPayment fact = RentPayment agreement – ​​personal income tax,

Where RentPayment fact– the amount of the rental payment actually transferred to the lessor;
RentPayment agreement– the amount of the rental payment according to the agreement;
Personal income tax is the amount of withheld tax calculated at the established rate (in general, 13% of the rental payment).

When renting premises from an individual, personal income tax is subject to withholding both in the case where the tax amount is specified in the lease agreement, and provided that this provision is not provided for in the agreement (see letter of the Ministry of Finance No. 03-04-05/49369 dated 08.27.2015 ).

The deadline for payment of personal income tax by a legal entity-tax agent is no later than the day following the day of transfer of the rent payment to the individual lessor.

Let's look at an example . A lease agreement for non-residential premises was concluded between Prizma LLC and citizen Barsukov, according to which the rent is 7,303 rubles/month.

Prizma pays rent to Barsukov monthly until the 20th of the current month.

On October 18, 2018, Prizma’s accountant transferred the rent for October 2018 to Barsukov (minus personal income tax):

RUR 7,303 – (RUB 7,303 * 13%) = RUB 6,353.61

Prizma is obliged to transfer personal income tax to the budget no later than October 19, 2018.

Insurance premiums

Rent payments paid by a legal entity-tenants in favor of an individual are not subject to taxation as insurance premiums.