What is the constant part of the rent. Encyclopedia of solutions

Find a suitable room

The shortage and high cost of hotels in the capital and other large cities have made daily rentals for visitors one of the most convenient options for temporary accommodation. It's a paradox, but renting a separate apartment with a kitchen and everything you need for life costs less than a decent hotel room. Demand naturally spurs supply as well. Therefore, is it any wonder that more and more private investors are engaged in short-term apartment rentals, having only one "odnushka" in their arsenal, and there are plenty of specialized companies offering additional services to clients in addition to a dozen or more apartments in the capital. The times when the only realtors who rent out "an apartment for the night" were grandmothers at the station are over.

Rent without a future

“In terms of price, the cost of apartments rented out is the same or cheaper than a hotel room of the corresponding level. The difference can reach 20-30%, - says Dmitry Taganov, head of the analytical center of Inkom-real estate. “In addition, a tourist or a business traveler who has arrived in the capital for several days has a fully equipped kitchen where you can prepare lunch or dinner on your own. And when placing in a hotel, you will either have to leave a lot of money in a restaurant every time, or look for a decent cafe or restaurant nearby. And it's not a fact that a worthy institution will be a stone's throw away. " The hotel will have to pay for each additional service - shirt washing and ironing, shoe care, etc. In a rented apartment, no one will present an additional bill for the fact that the tenant used an iron, washing machine or shoe brush.

As for the landlord, for him the main advantage of a short-term business is the ability to "exit the project" at any time without prejudice. For example, if the apartment is needed for personal needs - the residence of the owner himself, his children or parents, the landlord does not need to wait several months before the contract with the tenant ends, as is often the case with long-term rentals. Moreover, a long-term lease agreement often provides for the payment of a penalty to tenants in the event that it is torn apart due to the fault of the apartment owner. Renters of daily apartments rarely stay in for more than ten days.

Daily rent makes sense if you are looking to sell an apartment. The time of exhibiting apartments may take several months, especially now, when the demand even for liquid housing is at an extremely low level, but do not miss the opportunity to make money on an apartment that is idle while waiting for the buyer. Daily rent will make it possible to organize displays of the object almost at any time, with long-term rentals, you will have to coordinate the time of visits with the tenants. Also "business for a day" is justified as an option for diversification. If you own two or more apartments, then it is advisable to rent one of them for a long time, and the other for daily rent. Moreover, in Moscow, the seasonality of tourism is less pronounced, and the flow of visitors is stable all year round.

At first glance, daily rent looks even more profitable than long-term. “The cost of a small two-room economy class apartment with good cosmetic repairs, necessary household appliances and furniture will be about 3-4 thousand rubles. per day. It turns out that when renting such an apartment for 20 days a month, you can count on income in the amount of 60-80 thousand rubles. While for a long-term lease, its cost will be in the region of 35-45 thousand rubles. per month ”, - Dmitry Taganov gives an example. At the same time, the rates on the long-term rental market have been steadily decreasing recently, and the profitability from it today does not exceed 4–5%.

No guarantees, no insurance

But it cannot be said that the business of renting housing for a short period is simple. There are many more complexities associated with it than it seems at first glance. The main problem of a daily landlord is the lack of a guaranteed income. With a long-term lease, it is enough to find a client once, conclude a contract - and you can live in peace for a year, receiving a stable monthly income. And in the case of a short-term search for new guests is ongoing.

Since the fall, Dmitry K. decided to rent out his apartment in the center of St. Petersburg for daily rent. And from my own experience I was convinced that this business in practice is not as profitable as it seems in theory. “When I rented it under a long-term contract, I always had a guaranteed 30 thousand rubles. per month. Now there is more trouble and less payback, ”he says. Month after month is not necessary. Once Dmitry was very lucky: one family rented an apartment for 20 days, which was doing repairs in their own housing, and, since it dragged on, they had to extend the rent for the same period. But this was the only case. The rest of the time the apartment is occupied on average ten days a month. “However, there are quite objective reasons. Firstly, winter is not a tourist season for St. Petersburg. Secondly, the crisis. The main contingent of clients is tourists and business travelers, and the number of both of them has significantly decreased in recent months, ”says Dmitry.

Svetlana Aleksashina, the manager for renting the housing stock of the Petersburg Real Estate company, notes that the demand for daily housing is uneven and really depends to a large extent on the season: “Before the New Year there was a sufficient number of people who wanted to rent an apartment for several days: many people from other cities came to their friends, relatives to spend the holidays here. Now the market for daily rent is calm, but it is traditional for this time of year. Revival, as always, will come in May-June: the season of white nights annually attracts tourists to the city on the Neva ”. However, the competition in the daily rental market has become even tougher lately: numerous mini-hotels have appeared, and many visitors preferred this segment to apartments.

There are, of course, alternative ways to ensure a more stable flow of tenants. But these are already options for an amateur. You can, for example, rent an apartment for holidays and parties - for this purpose, real estate in convenient areas is always in demand. But here you need to be aware of the consequences for the condition of the apartment. No one, having paid money, will take care of the property of the owners. Another option is to rent apartments for female leisure employees. It also guarantees stable profits. “But such apartments quickly deteriorate,” notes one of the landlords. “Besides, when an apartment is located in a decent house, you absolutely don't want to spoil relations with neighbors.”

The constant search for clients is by no means the only problem that awaits the landlord. An apartment for daily rent requires much more attention. After each client, the owners need to put the house in full order, do cleaning, provide fresh bed linen, etc. Moreover, such objects lose their appearance much faster. “Guests are constantly changing, and it is not at all a fact that all of them will be extremely sensitive to new furniture and household appliances. Therefore, the owner of a daily apartment will have to do cosmetic repairs much more often than in an apartment rented out for a long time. And also pay for insurance against the risk of damage, ”says Dmitry Taganov. However, as noted by the St. Petersburg landlord Dmitry K., buying insurance is too much of a luxury: insurance companies either refuse to insure such apartments at all, or break too high rates.

With a short-term rental, the risk of facing fraud or crime is much higher. Dmitry K. already had such an experience. On New Year's Eve, he came to visit the apartment, which was empty at that time, but found that he could not get inside: the key, for some unknown reason, did not fit the lock. Looking closely at the door, Dmitry discovered that the lock had simply been replaced. I had to call an employee of the Ministry of Emergencies, who opened the door and let in the rightful owner. Once in the apartment, Dmitry found many other people's things, a decorated Christmas tree, bottles of alcohol - in a word, clear signs that the apartment was inhabited. After a while, a new "tenant" appeared, who greeted the real owner of the apartment with indignant questions about the reasons for the latter's stay on the territory of someone else's apartment. It turned out that he rented an apartment through a real estate agency and paid immediately for three months in advance. Gradually, the details of the fraud became clear: shortly before the New Year, a woman rented an apartment for a couple of days, who, according to her, arrived from Sochi. In such a short time, she managed to make duplicate keys, and after her official "departure" she returned, changed the lock and under the guise of a realtor, she agreed to rent the apartment to another person. She took an advance payment from him - and disappeared in an unknown direction.

Dmitry was lucky: the illegal tenant vacated the apartment without claims, and, apart from time and nerves, the owner did not suffer any losses. But in a different scenario, the fraudster might not have bothered with the retake, but simply take all valuable property and equipment out of the house. To minimize the risks, you should at least make a copy of the client's passport, but this will not insure you 100% against fraudsters.

Trust or independence?

If you want to rent out your apartment for daily rent, there are two ways in front of you: transfer the apartment into trust with a real estate agency or deal with its delivery yourself.

With trust management, on the one hand, the owner is relieved of all the hassle. On the other hand, there remains the risk of fraud on the part of realtors. Agents can simply cheat by underestimating the number of days during which the apartment was rented out, and keep part of the income for themselves. You can't go to the apartment every day and check.

If you take matters into your own hands, you will have to use as many channels of information as possible to find clients. However, this is not too difficult. It is worth typing in "Yandex" or another search engine the words "daily rent" - and there and then you will have a choice of dozens of websites of agencies offering apartments for rent. Almost all of them cooperate with apartment owners. You will need to make a standard description of the proposed housing, indicate all its basic parameters and take a few photos (kitchen, bathroom and bedroom). Photos and descriptions are posted on the agency's website. The owner of the apartment indicates how much he would like to receive per day, and realtors add their own markup on top of this figure. For example, if an apartment "from the owner" costs 2 thousand rubles, then the agency will offer it for 2.5-3 thousand. In this case, deception on the part of intermediaries is hardly possible, since the agency plays exclusively the role of a connecting link. It directs the client, and the owner of the home is already in contact with him: he shows the apartment, and change of linen, and cleaning, and the most pleasant thing is getting paid. Then he already gives the commission to the agency.

In the presence of several apartments, daily rent turns into a full-fledged business, which requires not only initial investments, but also regular expenses. Either outsourcing cleaning services will be required, or the creation of our own operation unit, which will take over the cleaning of apartments, washing and changing bed linen, minor repairs, etc. In addition to the service personnel, an accountant is also needed. You will need to establish relationships with people who are able to resolve any conflict situation with residents. An important element of this business is the creation and promotion of an effective website on the Internet. “It looks very difficult, but in practice it may turn out to be the opposite. In the process of activity, business relations are established with certain organizations, for example, with representative offices of Western firms, as a result of which this business becomes more stable and secure. Moreover, you can also receive additional income through the provision of related services: transport, tourism, etc., ”says Evgeny Skomorovsky, Managing Director of Century 21 West.

Recipe for success

Not every apartment will be rented equally well. There are a number of parameters on which its demand among potential tenants will depend. First, the location of such housing is important. “For short-term rentals, small apartments in the Central District of Moscow, for example, in Stalinist houses, are especially in demand. Areas with large exhibition centers are also popular, ”says Vadim Lamin, head of the exclusive department of the Penny Lane Realty luxury apartment rental department. At the same time, the parameter “walking distance of the metro” remains an important parameter - just like when buying or long-term lease.

If an apartment rented for a long time can be minimally furnished, then in the case of a short-term rental such a room will not work. Everything should be here in order to provide residents with a comfortable alternative to a hotel room. A person arriving at a hotel does not bother to take soap, a towel, toothpaste, or linen with him. All this he receives on the spot. For daily rentals, you need to ensure the same.

The room should have a comfortable wardrobe and a sleeping place. The kitchen must be equipped with a refrigerator, kettle and microwave. The latter is a more indispensable element than a plate. “Few of the visitors are involved in serious cooking. They either eat in a cafe, or prefer to buy ready-made food and warm it up, ”says realtor Sergei. A TV is required in the room, and a DVD player has also become popular recently. Such trifles often play an important role, especially since the competition in the daily rental market is great, and there is practically no difference in prices.

Short term rent: PRO & CONTRA

1. Potentially higher income than long term rentals.

2. The ability to go out of business at any time.

3. Free disposal of the apartment (you can sell, settle relatives, etc. at any time).

1. Lack of guaranteed income.

2. The need for constant search for new customers.

3. The apartment often requires repair, it loses its presentation faster.

4. More labor-intensive business: the apartment needs to be put in order after each client, it is necessary to provide residents with a complete "hotel" set - linen, dishes, furniture and household appliances.

Registration (permanent registration) in Moscow, in an apartment at a low cost. We provide full legal support from A to Z, starting from the selection of residential premises (checking it) and ending with support for the transaction in government agencies. Always, at least 9 - 11 districts of your choice. Registration takes place strictly within the framework of the law, only officially through the MFC or directly through the Migration Office. The presence of the owner of the home and the person who is required to register. (Permanent registration in Moscow) You will be stamped in your passport from 30 minutes to 5 working days, depending on the chosen method of filing documents. If you want to buy a residence permit in Moscow, then this is not for us. We do not sell it, we offer legal support for registration.

Moscow registration

A Moscow residence permit is issued taking into account all the norms and standards established by the Russian government, strictly through state bodies. In the apartment where you will be registered, besides you, another 5 - 8 people will be registered. No rubber flats! Moreover, rubber flats are criminally punishable.

Permanent registration in Moscow is where your success begins.

Once again, we want to repeat and convey to you that the permanent registration in Moscow, which is formalized through our company, is 100% official. With her, you can get everything that is required by the law.

Place your child in school or kindergarten.

Register your vehicle with the traffic police.

Good job in Government and commercial organizations.

Receive loans from the bank, including mortgage loans.

Free medical care, in state polyclinics.

Obtain a new or exchange an existing foreign passport.

Get a driver's license.

Receive a pension that is due by law.

Registration in Moscow for

Registration in Moscow for Citizens of the Russian Federation is a rather demanded service these days. As trite as it may sound, almost any Russian who comes to work in Moscow is faced with the state bureaucratic machine.

Registration in Moscow for foreign citizens

- this is a necessary step in further obtaining citizenship of the Russian Federation. Indeed, according to the law, a person who has received a temporary residence permit must issue a residence permit for the entire period of a Temporary Residence Permit.

It is legally necessary to obtain a residence permit for a Residence Permit or registration for a residence permit in Russia for all 5 years of the validity period of the Residence Permit.

Why do we have a residence permit in Moscow at such an affordable price?

Elementary! We are the final company that provides this service. Let's open the curtain a little, we have about 6-8 intermediaries who bring clients to us, with their "wind-up cost". We are not intermediaries! Our price, first-hand.

Another fact: there are many offers on the Internet for registration through the purchase of a share. This is a very expensive process and the price can go up to 1,200,000 rubles. We have an affordable product, no worse: a residence permit in Moscow without the right to a living space. or contact us and register for much less money? the unequivocal answer is no. It all depends on your goals and financial capabilities. And what is right for you requires analysis.

However, regardless of your choice, you need to remember that registration in Moscow is issued within 6 regulated days by the State Authority.

Publication

Property can be leased, which in the process of use will not lose or change its natural-material properties. The lease agreement must contain information that makes it possible to determine exactly which property is to be transferred as a lease object. If it is impossible to determine what kind of property is being leased out under a lease agreement, then such an agreement is considered not concluded and the parties to such an agreement do not have any rights and obligations.

Only the owner has the right to rent out the property. However, the lessor may also be a person who is not the owner, but who is entitled to lease out the property by the owner.

The lease term of the property is determined by the contract. If the term is not specified in the contract, then it is considered that the contract is concluded for an indefinite period. In this case, each of the parties has the right to withdraw from the contract at any time, notifying the other party about it one month in advance, and in case of renting real estate - three months in advance. In this case, the agreement may establish a different period for warning about the termination of the lease agreement for an indefinite period.

The lessor is responsible for all the shortcomings of the leased property, even if he did not know about them at the time of the conclusion of the contract. If the tenant, after accepting the property, found certain shortcomings, then he has the right to:

demand from the lessor to eliminate them free of charge;

independently correct these shortcomings and demand reimbursement of their expenses for their elimination by a simultaneous payment;

eliminate the deficiencies on their own and withhold the amount of expenses incurred from the rent, notifying the lessor about this. The lessee also has the right to demand a commensurate reduction in the rent, while he can either eliminate or not eliminate the identified deficiencies;

not to eliminate the shortcomings, but to terminate the contract.

The lessor is not responsible for the defects of the leased property in the event that these defects were agreed upon at the conclusion of the lease agreement or were known to the tenant in advance, or should have been discovered by the tenant during the inspection of the property or checking its serviceability at the conclusion of the contract or the transfer of the property for lease. ...

Payment of utilities by the tenant

The lease is a paid contract. The amount of the rent, the term of payments are determined by the contract. In addition, the tenant is obliged to pay utility bills for the rented property. There are several ways to reimburse utility costs by the tenant:

fixed rent, which includes the cost of utility bills. The lessee pays rent to the lessor every month in the amount specified in the contract;

rent, consisting of constant and variable parts, in particular, constant rent is the payment for the area of ​​the rented premises, variable is the payment for utilities;

rent excluding the cost of utilities. The tenant independently concludes contracts with utilities or an agency contract can be used to reimburse utilities.

Rent, taking into account the cost of utilities

Rent, taking into account utility bills, is the least controversial with the tax authorities, but is a less profitable option. The cost of some services directly depends on the amount of their consumption, and it is not always possible to determine in advance how much electricity, for example, the tenant will consume. Therefore, a situation may arise when the utilities actually consumed by the tenant are not covered by the amount of utility bills included in the rent.

Accounting with the lessor. Rent, taking into account utility bills, is income from the sale of services for the lease of premises. The object of taxation is the implementation of services for the provision of property for rent.

In this case, the entire amount of the rent is the payment for the lessor's services for the provision of property for rent. Therefore, the lessor must calculate VAT on the full amount of the rent and issue an invoice for the entire amount of the rent. At the same time, it is not necessary for the lessor to allocate a separate line for the amount of utility bills in the invoice and the invoice for payment (letter of the Ministry of Finance of Russia dated 09.19.06 No. 03-06-01-04 / 175).

As for the amounts of VAT presented by the suppliers of utilities, the lessor can accept them for deduction in full in accordance with the generally established procedure, since the services are purchased for operations subject to VAT (provision of property for rent) (Resolution of the Federal Antimonopoly Service of the North-Western District of 10.01.07 No. А05-7971 / 2006-13, Federal Antimonopoly Service of the North Caucasus District dated 07.11.07 No. Ф08-6607 / 07-2723А - upheld by the definition of the Supreme Arbitration Court of the Russian Federation dated 29.02.08 No. 2615/08).

Accounting with the tenant. The tenant, by paying the rent, which includes utility bills, reimburses the landlord for the cost of utility bills. Since the landlord issued an invoice for the entire amount of the rent, the tenant has the right to deduct the entire amount of VAT related to rent, including for utilities (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 10.03.09 No. 6219/08, FAS Moskovsky District of 04.24.09 No. KA-A40 / 3091-09).

Thus, the tenant is entitled to a VAT deduction if the rent includes a fixed portion and a variable equivalent to the amount of utility bills.

Rent consisting of fixed and variable parts

This method of reimbursing the utility costs of the lessor causes the most controversy regarding the acceptance of VAT for deduction by both the lessor and the lessee.

Accounting with the lessor. There are two positions on the question of whether the lessor is entitled to apply a VAT deduction for services consumed by the lessee. According to the first position, the lessor can deduct only that portion of the VAT that relates to the cost of utilities consumed by him personally. The landlord does not carry out the sale of utilities, he does not receive any proceeds from this operation, therefore he should not issue an invoice to the tenant for the amount of utilities consumed by him. Therefore, upon receipt of funds transferred by the lessee to the lessor in order to reimburse the lessor's expenses for paying for these services, the object of VAT does not arise (letters of the Ministry of Finance of Russia dated 31.12.08 No. 03-07-11 / 392, 26.12.08 No. 03-07- 05/51, Federal Tax Service of Russia for Moscow dated 21.05.08 No. 19-11 / 48675, Resolutions of the FAS of the Volga District of 04.03.08 No. A65-8421 / 2007-CA1-37, FAS of the Central District of 14.02.08 No. A48- 1629 / 07-6, Definition of the Supreme Arbitration Court of the Russian Federation dated January 29, 2008 No. 18186/07).

In addition, the lessor does not have the right to re-issue invoices to the lessee, since in this case he is not an intermediary between the lessee and the service provider and, therefore, the provisions of clauses 3 and 7 of the Rules for maintaining logs of received and issued invoices do not apply to him. , purchase books and sales books for value added tax calculations.

Thus, it follows that the lessor:

accepts for deduction only that part of the VAT that falls on the share of services consumed by him;

VAT, which falls on the share of services consumed by the lessee, includes in the cost of these services;

presents to the tenant the cost of utilities including VAT (presented by utilities).

However, there is another position: the lessor in such a situation has the right to apply a deduction (Resolutions of the FAS of the Ural District of 11.12.08 No. F09-9211 / 08-C2, FAS of the Central District of 28.03.07 No. A48-4688 / 06-19). The arguments for the specified position are as follows. The landlord is obliged to provide the premises for rent in the condition established by the contract, i.e. in a condition suitable for use. The landlord enters into contracts with utilities, which show him the amount of VAT and issue an invoice for the cost of services rendered. Thus, the purchase of utilities by the landlord is one of the prerequisites for renting out premises. Consequently, these services are purchased to carry out transactions subject to VAT, since rental services are subject to VAT.

If the lessor fulfills all the conditions necessary for the application of the tax deduction, then the entire amount of VAT presented by the utility providers, he has the right to accept for deduction in full. In this case, he presents the cost of utilities for reimbursement to the tenant, excluding VAT charged by utilities.

Accounting with the tenant. There are also two positions on the legality of the lessee's application of the VAT deduction.

According to the first position, the lessee cannot apply the deduction because the lessor is not entitled to issue an invoice to him. Thus, the tenant does not comply with one of the conditions for the emergence of the right to deduction, established by paragraph 1 of Art. 172 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated March 24, 2007 No. 03-07-15 / 39, the Federal Tax Service of the Russian Federation for Moscow dated July 16, 2007 No. 19-11 / 067415, resolutions of the Federal Antimonopoly Service of the West Siberian District dated September 1, 2008 No. F04- 5318/2008 (10782-A46-40), 03.24.08 No. F04-2074 / 2008 (2736-A45-41).

If the lessor does not issue an invoice, then the amount of VAT attributable to the share of consumed utilities, the lessee can take into account as part of expenses. According to the second position, the lessee has the right to deduct the amount of VAT on the basis of reissued invoices, subject to other requirements established by clause 2 of Art. 171, paragraph 1 of Art. 172 of the Tax Code of the Russian Federation (resolutions of the Federal Antimonopoly Service of the Moscow District dated 17.03.09 No. KA-A40 / 1688-09, 25.12.08 No. KA-A40 / 12036-08-p, Presidium of the Supreme Arbitration Court of the Russian Federation dated 25.02.09 No. 12664/08). Arguing its decision, the court indicated that the use of the rented premises is possible only if it is provided with heat, electricity, water, etc. Therefore, the provision of utilities is inextricably linked with the provision of rental services.

Rent excluding the cost of utilities

In this case, the tenant enters into a separate contract for the payment of utilities. In this case, the lessor, so that his rights are not violated, must approve the method of mutual settlements between the tenant and the utilities.

Since the tenant works directly with utilities, invoices are issued to him, and not to the lessor, so he has the right to deduct VAT on utility costs.

Agency agreement as one of the methods of payment for utilities between the landlord and the tenant

Many organizations conclude an agency agreement for processing utility bills compensation, according to which the lessor acts as an agent, and the tenant acts as a principal. By acting as an intermediary between the utilities and the tenant, the landlord can re-issue the invoice received from the utilities to the tenant and the tenant can deduct the VAT indicated on that invoice.

Since the lessor does not carry out transactions for the sale of utilities, he does not have an obligation to calculate and pay VAT. However, he becomes obliged to pay VAT on the value of his remuneration. A mediation agreement is onerous, therefore it is advisable for the parties to such an agreement to provide for the payment of remuneration for the lessor performing the functions of an intermediary.

On the issue of the application of VAT deduction by the lessee from the cost of utilities paid through the intermediary lessor, the decisions of the arbitration courts are ambiguous. For example, the resolution of the Federal Antimonopoly Service of the Moscow District dated September 25, 2008 No. KA-A40 / 8932-08 states that the tenant has the right to apply a deduction for utilities paid through an intermediary lessor. If the lessee has an invoice reissued by the lessor for payment of utilities received from specialized organizations, then he has the right to deduct the amount of VAT on utility costs, subject to other requirements established by clause 2 of Art. 171, paragraph 1 of Art. 172 of the Tax Code of the Russian Federation (see also the resolution of the Federal Antimonopoly Service of the North-West District of 08.09.08 No. A66-109 / 2008).

However, the resolution of the Federal Antimonopoly Service of the West Siberian District of August 27, 2008 No. F04-5231 / 2008 (10532-A03-25)) states that the intermediary agreement actually determines the procedure for reimbursing utility costs. Since the lessor does not sell utilities, therefore, this operation is not subject to VAT, and the lessee is not entitled to deduct the amount of VAT, according to the reissued invoices.

Rented property improvements

During the lease term, the lessee can repair the leased property. Improvements are categorized as separable and non-separable.

Separable improvements

Separable improvements include improvements that can be separated from the rented property without causing damage and subsequently used separately from it. Separable improvements to the leased property made by the lessee are his property, unless otherwise provided by the contract (Article 623 of the Civil Code of the Russian Federation).

Income tax. The lessee's investments associated with the production of separable improvements form in its accounting the cost of a separate item of fixed assets. Depending on the cost and term of use of the improvements, the lessee's expenses for their implementation are recognized as the cost of acquiring the depreciable property or are included in its current expenses.

If the initial cost of improvements exceeds RUB 20,000, their useful life exceeds 12 months, and the improved object is used to generate income, separable improvements are recognized as depreciable property. The lessee shall repay the cost of these improvements through depreciation.

Depreciation for separable improvements accounted for in the structure of depreciable property, the lessee begins to accrue from the 1st day of the month following the month in which this improvement was put into operation.

For separable improvements, the lessee has the right to apply a depreciation bonus, including at a time in the expenses of the reporting or tax period the cost of capital investments in the amount of not more than 10% (for fixed assets related to the third-seventh depreciation groups - not more than 30%) of the initial cost of the separable improvements. The possibility of using a depreciation premium should be provided for by the taxpayer's accounting policy.

VAT. The lessee has the right to deduct the VAT presented as part of the cost of separable improvements, if all the conditions provided for in Art. 171 and 172 of the Tax Code of the Russian Federation. Separable improvements must be used in activities subject to VAT, they must be taken into account and have an invoice with a dedicated tax amount.

Property tax. In accounting, the lessee's expenses for the creation (acquisition) of separable improvements form the initial cost of an item of fixed assets or inventories. The cost of separable improvements included in the inventory is expensed at the time of commissioning. To ensure the safety of these objects, it is advisable to organize proper control over their movement.

Separable improvements that the lessee reflects in property, plant and equipment should be included in the property tax base. If separable improvements are accounted for as inventories, then they are not subject to property tax.

Inseparable improvements

Inseparable improvements that cannot be separated from the leased asset are recognized as the property of the lessor and transferred to it at the end of the lease term. Improvements to the rented property can be made with or without the consent of the lessor. In this case, the cost of inseparable improvements made without the consent of the lessor is not reimbursed. The cost of inseparable improvements made at the expense of the lessee's own funds and with the consent of the lessor must be reimbursed by the lessor upon termination of the lease.

Income tax. Capital investments in leased fixed assets in the form of inseparable improvements made by the lessee with the consent of the lessor are recognized as depreciable property.

These capital investments are amortized in the following order:

capital investments, the cost of which is reimbursed to the lessee by the lessor, are amortized by the lessor in the manner established by Ch. 25 of the Tax Code of the Russian Federation;

capital investments made by the lessee with the consent of the lessor, the value of which is not reimbursed by the lessor, are amortized by the lessee over the term of the lease, based on the depreciation amounts calculated taking into account the useful life of the leased property, plant and equipment.

Accounting with the lessor. In the tax accounting of the lessor, the value of gratuitously received inseparable improvements that are not reimbursed to the lessee is not recognized as taxable income by virtue of cl. 32 p. 1 of art. 251 of the Tax Code of the Russian Federation. At the same time, the lessor is not entitled to increase the initial value of the leased item returned to him by the amount of inseparable improvements. In addition, the lessor cannot separately amortize capital investments in the form of inseparable improvements made without his consent and subsequently transferred to him free of charge. Such a right is granted to the lessor only on the condition that he reimburses the lessee for the cost of the improvements made.

In accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, capital investments, the cost of which is reimbursed by the lessor to the lessee, are amortized by the lessor in the general manner. Depreciation begins on the 1st day of the month following the month in which the depreciable property was put into operation in the form of inseparable improvements.

The lessor should be guided by the general procedure for calculating depreciation after the increase in the initial value of the object, i.e. all conditions must be met, as if capital investments in the form of reconstruction (modernization) were carried out by the lessor himself. In addition, the lessor has the right to take advantage of the depreciation bonus and write off up to 10% at a time (30% - for leased objects belonging to 3-7 depreciation groups) of capital investment costs in the form of inseparable improvements.

Accounting with the tenant. The lessee can amortize the inseparable improvements made by him to the leased property if two conditions are met:

capital investments were made with the consent of the lessor;

the cost of capital investments made by the lessor is not reimbursed.

If these conditions are met, the capital investments made by the lessee in the form of inseparable improvements to the leased property are amortized by the lessee over the term of the lease.

Capital investments in the form of inseparable improvements made by the lessee are inextricably linked with the leased object itself, therefore, to calculate the depreciation rate for them, the useful life established by the Classification of fixed assets for the leased object is applied (letter of the Ministry of Finance of Russia dated May 14, 2008 No. 03-03-06 / 2/52).

Thus, the lessee, when determining the useful life, should be guided by the terms established for the depreciation group in which the leased item falls. It is on the basis of this period that the amount of depreciation will be calculated for the inseparable improvements made (letter of the Ministry of Finance of Russia dated May 14, 2008 No. 03-03-06 / 2/52).

If an organization rents, for example, premises in a building belonging to the 10th depreciation group, and makes inseparable improvements to these premises, then the useful life of the improvements made will have to be determined in accordance with the 10th depreciation group. The minimum possible useful life in this situation will be 361 months. (lower limit for the 10th depreciation group).

Depreciation is charged by the lessee from the next month after the improvements made by him have been put into operation. After the end of the lease term and the return of the leased item to the lessor, depreciation ceases. If the useful life of the leased item is longer than the lease term, then part of the cost of capital investments in the form of inseparable improvements will not be amortized, therefore, the lessee will not be able to recognize part of the costs of the inseparable improvements made.

As for the application of the depreciation bonus, a special procedure for calculating depreciation is established for capital investments in leased fixed assets, provided for in paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, therefore, the rules for applying the depreciation bonus for inseparable improvements do not apply to the tenant (letters of the Ministry of Finance of Russia dated 05.22.07 No. 03-03-06 / 2/82, 05.24.07 No. 03-03-06 / 1/302).

Permanent improvements made by the lessee without the consent of the lessor are not depreciated. According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, capital investments in the form of inseparable improvements in leased fixed assets are included in depreciable property only if these improvements have been agreed with the lessor.

If, under the terms of the contract, the lessor reimburses the lessee for the residual value of the improvements made by him at the end of the lease term, the amount of the reimbursement will be included by the lessee in income (as part of sales revenue), and the residual value of the improvements will be included in expenses based on Art. 268 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated 07.03.08 No. 03-03-06 / 1/159, 05.02.08 No. 03-03-06 / 2/12).

Methods for calculating depreciation. Since 2009, depreciation for all objects of depreciable property is charged in the way that is fixed in the accounting policy of the organization. However, in paragraph 3 of Art. 259 of the Tax Code of the Russian Federation lists the types of property that are always depreciated only on a straight-line basis: buildings, structures, transmission devices included in the eighth-tenth depreciation groups.

If the lessee depreciates capital investments in leased property that belongs to the eighth to tenth depreciation groups, then depreciation will have to be charged on a straight-line basis. The non-linear method cannot be applied to such capital investments (letter of the Ministry of Finance of Russia dated 05/10/06 No. 03-03-04 / 1/441).

In both the linear and non-linear methods, the lessee shall depreciate on inseparable improvements from the 1st day of the month following the month in which this property was put into operation.

Amortization period. For a lessee who has made inseparable improvements to the leased property, the principal thing is how the relations between the parties are formalized at the end of the lease term. If the contract is extended (prolonged), then the original contract, within the framework of which the improvements were made, continues to operate. Consequently, the tenant can continue to charge depreciation on the improvements made by him after the renewal (letter of the Ministry of Finance of Russia dated 20.03.07 No. 03-03-06 / 1/167).

If the parties renegotiate the lease agreement, then the previous agreement terminates and a new agreement begins to operate. In this case, the lessee loses the right to amortize the improvements made by him under the old lease agreement that has expired (letter of the Ministry of Finance of Russia dated 08.10.08 No. 03-03-06 / 2/140).

VAT. The transfer to the lessor of the inseparable improvements of the rented premises, made by the lessee on their own or with the involvement of contractors, is subject to VAT, and he is obliged to present to the lessor the amount of VAT on the cost of the inseparable improvements (letter of the Ministry of Finance of Russia dated 29.08.08 No. 03-07-11 / 290) ...

The lessee is obliged to charge VAT, draw up an invoice, regardless of whether such a transfer takes place on a reimbursable (including rent) or gratuitous basis and by whom the work was performed - the lessee or a contractor (FAS PO Resolution No. A12 of 24.06.08 -18629/07, DVO dated 20.10.08 No. F03-4340 / 2008).

At the same time, the Federal Antimonopoly Service of the Moscow District, in its resolution dated September 30, 2008 No. KA-A40 / 9153-08 in case No. A40-5452 / 08-108-22, indicated that the inseparable improvements of the rented premises are the property of the lessor, therefore their transfer cannot be recognized implementation, and the object of VAT taxation does not arise (see also the resolution of the Federal Antimonopoly Service of the North-West District of 21.04.06 in case No. A56-7638 / 2005).

The transfer of ownership of goods, work performed, services rendered free of charge is recognized as the sale of goods (work, services). Thus, transactions for the gratuitous transfer of inseparable improvements by the lessee are included in the VAT taxable turnover (as transactions for the transfer of work results).

VAT must be charged the moment the inseparable improvements are handed over to the lessor. Typically, this transfer occurs at the end of the lease, when the leased property (along with the permanent improvements) is returned to the lessor. When transferring inseparable improvements to the lessor, the lessee is obliged to issue an invoice and register it in the sales ledger.

Since the gratuitous transfer of inseparable improvements is subject to VAT, the lessee has the right to deduct the VAT paid by him in the implementation of inseparable improvements. To do this, he must fulfill the conditions provided for in Art. 171 and 172 of the Tax Code of the Russian Federation (Resolution of the Federal Antimonopoly Service of the Moscow District of 13.02.07 and 19.02.07 No. KA-A40 / 450-07 in case No. A40-31107 / 06-116-180). In turn, the lessor will not be able to deduct VAT on the gratuitous received inseparable improvements. Indeed, in case of a gratuitous transfer, the lessee does not show the lessor the amount of VAT payable on the basis of the invoice (letter of the Ministry of Finance of Russia dated March 21, 2006 No. 03-04-11 / 60).

Property tax. Capital investments made by the lessee in the form of inseparable improvements in leased objects accounted for as part of the lessee's fixed assets, reimbursed (not reimbursed) by the lessor, are subject to property tax prior to their disposal under the lease agreement (letter of the Ministry of Finance of Russia dated 24.10.08 No. 03- 05-04-01 / 37). It is advisable for the lessee not to wait for the end of the lease and transfer the improvements made to the lessor immediately after the completion of the work. This will allow the tenant to avoid conflicts with the tax authorities.

In the lessor's accounting records, inseparable improvements made by the lessee increase the initial value of the leased asset or are accounted for as a separate item of property, plant and equipment. Under any of the options for accounting for the cost of improvements, the lessor is obliged to pay property tax. It includes the cost of inseparable improvements in the property tax base, starting from the moment when the improvements are received from the lessee by the acceptance certificate or other similar documents.

Landlord - foreign organization

A foreign company that owns a real estate object on the territory of Russia can act as a lessor of non-residential premises.

In the opinion of the regulatory authorities, the leasing of property by a foreign organization can lead to the formation of a permanent establishment if it is carried out on a systematic basis (order of the Ministry of Taxes and Duties of Russia dated 28.03.03 No. BG-3-23 / 150, letter of the Federal Tax Service of Russia for Moscow dated 19.01 .07 No. 20-12 / 05685).

Rent received by a foreign organization is subject to income tax at the rate of 20%.

Operations for the lease of real estate located in Russia by a foreign company are subject to VAT in accordance with the generally established procedure.

When a foreign organization acquires real estate property on the territory of Russia, it becomes a property tax payer and is obliged to register with the tax authority. Consequently, when renting such property, it must independently calculate and pay VAT on the rent to the budget.

At the same time, if the lease of an immovable property by a foreign company is not of a regular nature, then this activity is not recognized as entrepreneurial. Consequently, the responsibility for the calculation and payment of income tax and VAT to the budget is imposed on the Russian organization (lessee) recognized as a tax agent. In turn, if the activity of a foreign company for the leasing of real estate forms a permanent establishment, then the obligation to calculate and pay the income tax and VAT to the budget is imposed on the representative office.

Housing rental for employees - foreign citizens

Companies employing foreign citizens can provide them with housing for free or pay monetary compensation to pay for renting an apartment for the period of employment. The question of whether, in this case, income taxed with personal income tax arises from a foreign worker, and the object of taxation of the UST is controversial.

There are two positions. According to the first position, when an employer provides a foreign citizen with housing provided for by an employment contract, income is subject to personal income tax and UST.

The second position is that taxable income does not arise when an employer provides housing for foreign citizens, since the free provision of housing refers to compensations that are not included in the remuneration system and their purpose is to reimburse employees for costs associated with the performance of labor duties. Payment for housing should be considered as a type of expenses for settling in a new place of residence.

The employer is obliged to reimburse the costs of moving the employee to work in another locality, including the costs of settling in a new place of residence. Reimbursement of these costs is compensation to the employee related to the performance of his work duties. Accordingly, the object of taxation of the UST does not arise (Resolution of 12.05.2008 N 09AP-3569/2008-AK).

Compensation payments related to the free provision of residential premises are also not subject to personal income tax. Since the obligation to provide housing is vested in the employer, there is no taxable income when paying for housing for foreign workers (Resolution of the Ninth Arbitration Court of Appeal dated 12.05.08 No. 09AP-3569/2008-AK, FAS Central District dated 11.12.07 No. A48-717 / 07-2, Definition of the Supreme Arbitration Court of the Russian Federation of 23.04.08 No. 4623/08).

Comments (1)

09/21/2015 Lyudmila

The conclusion of the Agency Agreement is generally problematic, since contracts for utilities have already been concluded at the time of the start of the operation of real estate, and tenants (they are also Principals) appear and change later. Such an agency agreement (letter of the Ministry of Finance of Russia dated April 14, 2011 No. 03-11-06 / 2/55) may be challenged by the inspection

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The monthly rent for the use of the Premises and the adjacent Spaces, Parking Spaces (hereinafter referred to as the "Rent") consists of:

Fixed or fixed part of the rent

1. A fixed part of the rent of the amount of money charged for the lease of the Premises and including VAT 18%. The fixed part of the rent is calculated at the following rates per square meter of the rented Premises:
   • ___, 00 rubles per month per square meter of the leased area of ​​the Warehouse Premises, including VAT; ___, 00 rubles per month per square meter of the leased area of ​​the Office and Household Premises, including VAT;
   • ___, 00 rubles per month per square meter of the rented area of ​​Office Premises, including VAT. The cost of the Fixed part of the rent includes the Services specified in the List of Services (Appendix No. 5). The cost of the Fixed part of the rent includes the Tenant's use of the Property.

Variable part of the rent

The variable part of the rent includes (the limits on consumption are set in Appendix No. 6 - the amount of expenses for consumed electricity, the calculation of which is made at the tariffs established by the organizations supplying the relevant services in accordance with the readings of the metering devices (the amount of electricity provided, kW); - the amount of expenses for water consumption and wastewater disposal, the calculation of which is carried out at the rates established by the organizations supplying the relevant services in accordance with the readings of metering devices or in accordance with the calculation of the consumption rate agreed by the parties. set in Appendix No. 6. Fees for the use of Parking Spaces The Fee is calculated at the following rates: 7500.0 rubles per month, (not subject to VAT), for one Parking Space for trucks; 1500.0 rubles per month, (not subject to VAT). VAT) for one Parking Me one hundred for light vehicles.

Change in rent in a lease

The Landlord reserves the right to change the cost per square meter of the leased Premises on its own initiative, but no more than 1 (One) time per year from the Lease Start Date and no more than 5% of the previous cost per square meter of the leased Premises, with prior notification of the Tenant not in less than 1 (one) month. In this case, the parties sign an additional agreement to this agreement. The lessor has the right to unilaterally increase the rate of the variable part of the rent, depending on the change in the tariffs of the organizations supplying the relevant services. In this case, the Lessor, to the written notification of the change in the cost of utilities and maintenance services, sent to the Lessee, attaches the relevant documents confirming the fact of the change in tariffs or the cost of services.

We accept lease agreements for expert evaluation. We are engaged in the preparation of complex contracts.