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Klyuza What types of real estate are there?

Features of modern real estateAt the moment, real estate in our country is presented on the site gid-realty.ru, and is t...
10/12/2021

Features of modern real estate
At the moment, real estate in our country is presented on the site gid-realty.ru, and is the dream of any citizen. It has a close relationship with the economy. The work of various firms, enterprises cannot be performed without the presence of certain conditions, or rather, building structures.

Real estate is inseparable from the land. This includes non-movable objects. Plots of land and its subsoil, water structures, forest areas, various types of structures and buildings, unfinished construction - all this has its own owner.

In everyday city life, we most often come across such types of real estate objects: enterprises of various specializations, residential buildings, warehouse and retail premises, apartments, summer cottages, garages, etc. They can be sold, rented, and bailed out.

Each type of residential and non-residential property has its own purpose, price and location features. A modern database with information about real estate objects allows you to become the owner of any type of the above-listed construction buildings and land areas intended for various purposes. In every social order, real estate is an object of economic and state interests. For this reason, it requires documentation, which sometimes costs a lot of money.

Everything you need to know about "Payment of real estate tax by individuals"What is the tax base for real estate tax?Th...
09/12/2021

Everything you need to know about "Payment of real estate tax by individuals"
What is the tax base for real estate tax?

The tax base is the total area of ​​real estate, including its parts.



On the basis of what data does the fiscal authority determine the tax base for real estate of individuals?

The supervisory authority determines the base and calculates the tax on the basis of information provided by the authorities of state registration of rights to real estate (State Register of Real Property Rights to Real Estate), on real estate objects owned by individuals, or originals of documents on ownership of real estate provided directly to individuals face.



Are there any immovable property tax benefits provided by the legislation?

The method of applying the privilege provides for a reduction in the tax base for residential real estate.

Consequently, the tax base is reduced by a legally defined fixed number of square meters, depending on the types of residential real estate, namely:

- for an apartment - 60 sq.m. per object;

- for a residential building - 120 sq.m. for one object;

- for different types of real estate, if apartments and a house are owned - 180 sq.m. for one object.



In addition, village (settlement) or city councils establish incentives for individuals to pay tax on real estate (residential or non-residential) in the relevant territory. Such benefits are applied depending on the level of income and property status of such an individual.



Which entity and within what time period provides the supervisory authority with information on the established rates and benefits provided to individuals for paying real estate tax for the reporting year?

The controlling body for the location of real estate is provided with information by local governments at the established rates and benefits provided to individuals for paying tax by December 25 of the year preceding the reporting year.



Are there any restrictions on the application of immovable property tax benefits provided by the current legislation?

The current legislation provides for certain restrictions on the application of tax benefits.



Benefits do not apply to real estate objects (residential or non-residential) if the area of ​​the real estate object exceeds five times the size of the non-taxable area, namely:

- apartment - over 300 sq. m .;

- residential building - over 600 sq. m .;

- various types of residential real estate, if the property is an apartment and a house - more than 900 sq. m.



In addition, tax exemptions do not apply if the property is used by the owner in entrepreneurial activities for the purpose of generating income from renting or leasing, and the like.

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