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How to pay personal income tax for an individual landlord. How to pay personal income tax for an individual under a lease agreement? we rent out the apartment correctly. Should I do this?

And it doesn’t matter what will be written in the lease agreement with an individual. In any case, the personal income tax must be paid by the tenant - the organization (Letter of the Ministry of Finance of Russia dated August 27, 2015 No. 03-04-05/49369). Personal income tax when leasing Personal income tax on rent is calculated with each payment of income to an individual according to the following formula: The personal income tax rate is:

  • if the lessor is a resident of the Russian Federation – 13%;
  • if the lessor is a non-resident of the Russian Federation - 30%.

And to an individual, the rent is transferred minus the withheld tax amount. Payment of personal income tax to the budget The tax withheld by the organization is transferred to the budget no later than the day following the day the rent is paid to the individual (clause 6 of Article 226 of the 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.

Tax accounting for personal income tax on payments under lease agreements

Tax agents of the Russian Federation keep records of income received from them by individuals in the tax period, tax deductions provided to individuals, calculated and withheld taxes in tax registers. The forms of tax accounting registers and the procedure for reflecting analytical data of tax accounting and data from primary accounting documents are developed by the tax agent independently and must contain, among other things, information that allows identifying the taxpayer.

Data about the individual recipient of the income is reflected in Section 2 of Form 2-NDFL. Moreover, based on Section IV of the Procedure for filling out 2-NDFL, Section 2 of form 2-NDFL “Data about an individual - recipient of income” must be filled out by a tax agent based on the data of the taxpayer’s identity document.

Rent from an individual: personal income tax

Attention

Tax Code of the Russian Federation, individuals who have received remuneration from organizations that are not tax agents, on the basis of concluded employment contracts and civil contracts, including income under employment contracts or lease agreements for any property, independently calculate and pay personal income tax. However, this rule applies only to cases where the remuneration is paid by an organization that is not a tax agent, for example, foreign organizations (letters of the Ministry of Finance of Russia dated February 27, 2013 N 03-04-06/5601, dated November 7, 2011 N 03-04-06/ 3-298, Federal Tax Service of Russia dated November 1, 2010 N ShS-37-3/).


Consequently, in the case under consideration, the tenant organization lawfully withholds from the income of an individual when paying it and transfers the corresponding amount of personal income tax to the budget (clause 4 of Article 226 of the Tax Code of the Russian Federation). Based on clause 7 of Art.

Personal income tax when renting from an individual

According to the Tax Code of the Russian Federation, the tax agent will additionally, no later than March 1 of the year following the expired tax period, need to submit Form 2-NDFL with sign “2”. The procedure for submitting Form 2-NDFL to the tax authorities was approved by order of the Federal Tax Service of Russia dated September 16, 2011 N MMV-7-3/

In Form 6-NDFL, information identifying taxpayers is not reflected. Section 1 of Form 6-NDFL indicates the amounts of accrued income, calculated and withheld tax, cumulatively for all individuals, from the beginning of the tax period at the appropriate tax rate.

Section 2 indicates the specific dates of the actual receipt of income by individuals and the withholding of tax, the corresponding amounts, as well as the timing of the transfer of tax (clauses 3.1, 4.1, 4.2 of the Procedure for filling out 6-NDFL).

Personal income tax under an agreement with an individual

Important

When concluding agreements and other transactions, it is prohibited to include tax clauses in them, according to which tax agents paying income assume obligations to bear expenses associated with the payment of personal income tax. This is directly stated in paragraph 9 of Art. 226 Tax Code of the Russian Federation. In this case, the given procedure for calculating, withholding from the taxpayer and paying tax is generally binding.


The provisions of a civil contract cannot change the obligations established by the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated 03/09/2016 N 03-04-05/12891, dated 06/02/2015 N 03-04-06/31829). The Financial Department draws attention to the fact that the terms in the agreement regarding the fulfillment of obligations to pay personal income tax, contrary to the procedure established by the Tax Code of the Russian Federation, will be void (letter of the Ministry of Finance of Russia dated April 29, 2011 N 03-04-05/3-314).

Where to transfer personal income tax of the landlord - individual

Info

Payment of personal income tax at the expense of tax agents is not allowed 11/07/2017 Author: Expert of the Legal Consulting Service GARANT Lazareva Irina An employee was sent on a long business trip. An enterprise pays for housing to the landlord for its employee under a rental agreement.


The lessor is an individual - a tax resident of the Russian Federation. By agreement of the parties, the rent amount is 20,000 rubles.
per month, as well as personal income tax, which is paid by the employer. What is the procedure for providing information to the tax office in Form 2-NDFL for the landlord? How to reflect this amount in form 6-NDFL? Having considered the issue, we came to the following conclusion: For income paid by a tax agent to an individual under a rental agreement, there are no provisions for filling out or submitting forms 2-NDFL and 6-NDFL.

Procedure for paying personal income tax when renting property from an individual

As follows from the letter of the Federal Tax Service of Russia dated April 27, 2016 N BS-17-11/63, when paying income to an individual in the form of rent, tax agents have the opportunity to reconcile the personal data of the recipients of the income to establish the identity of the person to whom these payments are made. These actions are primarily aimed at supporting the interests of taxpayers themselves.

Form 2-NDFL is submitted by the tax agent in the general manner no later than April 1 of the year following the expired tax period, indicating the sign “1” (Section II of the Procedure for filling out 2-NDFL). When the landlord pays rent in cash, there is no need to talk about the impossibility of withholding the calculated amount of tax from the taxpayer.

However, if for any reason the calculated personal income tax is not withheld during the tax period, then, guided by clause 5 of Art.

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).
Personal income tax on other rental payments If an organization reimburses an individual lessor for the cost of utilities, which depends on the tenant’s actual consumption and is accounted for by meters (electricity, gas, water supply), then the reimbursed amount is not the individual’s taxable income.

To which tax authorities should personal income tax be paid under a lease agreement with an individual?

Let’s figure out in what cases an individual entrepreneur is recognized as a tax agent for personal income tax. According to the provisions of paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, this happens if an individual entrepreneur pays an individual the income specified in clause 2 of Art. 226 Tax Code of the Russian Federation. Among them are all incomes the source of which is a businessman, with the exception of those listed, in particular, in Art. 228 Tax Code of the Russian Federation. Subclause 1 of clause 1 of Art. 228 of the Tax Code of the Russian Federation determines that in relation to income under lease agreements of any property received from individuals and organizations that are not tax agents, citizens independently calculate and pay tax. In letter dated August 27, 2015 No. 03-04-05/49369, the Russian Ministry of Finance explained that sub-clause. 1 clause 1 art. 228 of the Tax Code of the Russian Federation applies only to income from persons not recognized by tax agents (for example, from foreign companies).

Which tax office should personal income tax be paid to under a lease agreement with an individual?

Form 2-NDFL with feature 1 is submitted by the tax agent in accordance with the general procedure no later than April 1 of the year following the expired tax period. In Form 6-NDFL, the operation of paying rent to an individual must be reflected both in the lines of section 1 (020, 040, 070) and in section 2 in lines 100-140. See below for more details. Rationale for the conclusion: The general procedure for paying personal income tax when renting property from an individual. Income of an individual - a tax resident of the Russian Federation from the rental of residential premises is generally subject to personal income tax at a rate of 13% (clause 1 of article 41, article 209, clause 1 of article 224 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 04.04.2017 N 03-04-09/19981, Federal Tax Service of Russia dated 23.04.2015 N BS-4-11/).

Today, all commercial activities carried out by residents of the Russian Federation are subject to all kinds of taxes.

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Almost all points regarding this issue are covered in as much detail as possible in the legislation.

Moreover, this also applies to the rental of various types of premises by individual owners - both residential and commercial.

It is mandatory to pay personal income tax within the time limits specified in the current legislation, since otherwise there is a high probability of imposing penalties by the Federal Tax Service.

General information

An individual renting out premises of various types needs to understand the following points in as much detail as possible:

  • definitions;
  • conclusion of an agreement;
  • legal grounds.

A good knowledge of the legislative framework will allow you to avoid legal difficulties associated with registration and other important issues.

Definitions

The fundamental concepts that need to be understood to successfully conduct business are:

  • individual;
  • personal income tax;
  • state registration;
  • individual entrepreneurship.

Conventionally, all real estate that can be rented out can be divided into two categories:

  • a commercial;
  • residential

But regardless of its type, when making a profit from its rental, personal income tax must be paid to the budget.

Moreover, this payment must be made in any case - if the owner leases the property both as an individual and as a legal entity (IP).

State registration means registration in a special register. This is not required for individuals renting out real estate.

This document is the legal basis for conducting commercial activities of the type in question.

Conclusion of an agreement

A mandatory condition for the legality of conducting an activity of this type is a lease agreement.

It can be compiled in free form, but must fully comply with the provisions of the Russian Federation.

According to the chapter indicated above, the document of the type in question must necessarily contain the following sections:

  • place and date of conclusion of the contract;
  • full name:
  • landlord;
  • tenant;
  • territorial location;
  • existing engineering communications (ventilation, heat supply, electricity, etc.);
  • rent, payment procedure for it;
  • rights and obligations of the parties - this section must be described in as much detail as possible, since in the event of controversial situations it will be taken into account by the court;
  • rental period;
  • the procedure for making changes to the contract, terminating its validity;
  • liability of the parties for failure to comply with the terms;
  • final provisions;
  • details and signatures of the parties to the agreement.

Also, in addition to concluding an agreement of the type in question, it is advisable to create a special act of acceptance and transfer of real estate.

It should indicate the most important points regarding the condition of the property and other points requiring attention.

Legal grounds

An individual engaged in renting out any real estate (regardless of its type) should study the regulatory framework regarding this issue.

So, you should know that the right to rent out any premises belongs only to its owner - the basis for this is.

In some cases, individuals do not have the right to conduct this type of activity without registering as an individual entrepreneur.

All points regarding this issue are indicated in - entrepreneurial activity is the systematic extraction of profit.

Therefore, if an individual rents out real estate systematically, he receives this type of profit. Therefore, it is mandatory to register an individual entrepreneur.

If for some reason an individual does not register in the prescribed manner, then appropriate sanctions will be imposed on him.

This point is regulated by:

An individual without registering as an individual entrepreneur has the right to rent out any real estate on the basis of the following legislative documents:

  • letters from the Ministry of Finance of the Russian Federation:

But even if the owner intending to rent out the property is completely confident in the legality of his actions, he should still take into account the position of the Plenum of the RF Armed Forces.

Since judicial practice is extremely ambiguous. But it is precisely this that various courts focus on when making any decisions.

Calculation of personal income tax from renting premises from an individual

If an individual owner of real estate operates within the framework of the law regarding the rental of premises to third parties, he should not forget about taxes - personal income tax.

First of all, you should clarify the following important points:

  • how to calculate the amount;
  • payment features;
  • budget classification code;
  • formation - it is advisable to familiarize yourself with a sample of this document;
  • postings upon accrual.

The most important thing is to correctly calculate the payment amount. Since in case of underpayment, the Federal Tax Service may impose penalties on the taxpayer.

How to calculate the amount

Personal income tax is a type of direct tax. It is calculated as a percentage - the amount is taken from the total income of individuals, but at the same time various types of income are subtracted from it.

The basis for its payment is. Its value is 13%.

Thus, the formula for calculation is as follows:

The length of the tax period is regulated. It is exactly 12 calendar months.

Payment Features

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. Therefore, he is obliged to pay personal income tax - its value will still be 13%.

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

KBK - budget classification codes - helps you figure out where to pay personal income tax on renting premises from an individual.

It is this set of numbers that allows you to automatically make a payment and indicate its purpose. 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 2019, the BCC for transferring personal income tax for renting out premises is as follows - 182 1 01 02030 01 1000 110.

Moreover, this code is applied to all sources of income designated in 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 most important changes affected:

There are a large number of different nuances that must be taken into account when generating a payment order without fail.

Postings upon accrual

Individual entrepreneurs, as well as organizations, regardless of their form of ownership, are required to reflect the personal income tax paid in their financial statements accordingly - by postings.

These operations look something like this:

Questions that arise

It should be remembered that the type of action under consideration has many different kinds of nuances. They are related to such aspects as the type of premises, display of various factors in a special accounting program.

If the premises are non-residential

According to the legislation in force in the Russian Federation, individuals have the full right to own non-residential premises.

This moment is reflected:

At the same time, the owner of the property has the right to perform almost any actions with it at his own discretion. Including renting out.

The basis for this is the Russian Federation. This moment is also regulated by Article No. 608 of the Civil Code of the Russian Federation.

Thus, by renting out property, its owner exercises his right to dispose of the property at his own discretion.

That is why, when renting out non-residential premises by an individual, registration of an individual entrepreneur is not required. Therefore, it is enough for the owner to make an agreement with the tenant.

Moreover, if the lease duration is more than one year, then it is mandatory to register it.

How to carry out operations in 1C

Operations for reflecting personal income tax in specialized accounting software from 1C must be carried out as follows:

  • initial data is prepared:
  • personal by physical persons;
  • 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:

  • – contains all information about the income of individuals. persons;
  • forms:

    Despite the apparent simplicity of leasing premises (of any type), an individual by this action assumes a large number of obligations.

    All of them must be followed, since violations can lead not only to administrative liability, but also to criminal liability.

    There is a high probability of fines being imposed - they are not very large, but it is not worth coming to the attention of the Federal Tax Service again.

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Let's consider the economic consequences of concluding a lease agreement with an individual from the point of view of personal income tax and who pays the tax in this case.

As a rule, the rent contains two components of the calculation: basic and additional.

The main part means only payments for the amount of rented space. And the additional part usually means utility bills. Various combinations of these two components are called the procedure for establishing rent. The economic consequences for the parties to the transaction depend on the order of the established rent.

There are usually 3 situations:

  • The rent under the contract contains only payments for the space provided for use, and the tenant pays payments to utility services for utilities independently upon consumption.
  • the rent contains only payments for the space provided for use, and payments to utility services for the cost of utilities consumed by the tenant: cold and hot water supply, heating, sanitation, energy supply, etc., are made by the lessor - an individual, with subsequent compensation for all these expenses by the tenant.
  • the rent includes utilities.

Let's consider these 3 situations in more detail from the personal income tax point of view.

Are payments in the form of rent subject to personal income tax?

Let's look at the first option, when the rent contains only payments for the area of ​​premises provided for rent, without utility payments.

An individual receives rent for the premises provided: money to his current account. This money provides an economic benefit to the landlord. Consequently, an individual receives income as a result of the transaction. In the economic sphere, the income received from a transaction always has an interest in its share either on the part of the partner or on the part of the state.

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According to tax legislation, the recipient of the income may have obligations to the budget in the form of personal income tax. And the accountant, taking into account the norms of Chapter 23 of the Tax Code of the Russian Federation, must answer the question: “Are payments in the form of rent subject to personal income tax?”

Principles of personal income tax taxation

The vast majority of income received by an individual from a Russian organization is subject to personal income tax. However, to make the right decision on a particular payment, an accountant must understand the principles of personal income tax.

We suggest considering a step-by-step algorithm of work.

Step 1. Determine the object of taxation

To establish whether it is generally possible to recognize payments in favor of an individual as income according to the general norm set out in paragraph 1 of Art. 41 Tax Code of the Russian Federation.

The key word in the phrase “personal income tax” is the word “income”. This tax is calculated and withheld specifically from the income of individuals. If there is income, there is an object of taxation, and if there is an object of taxation, obligations arise to the state to pay tax.

Let's look at the terms. Under the general concept of “income” in accordance with paragraph 1 of Art. 41 of the Tax Code of the Russian Federation is understood as economic benefit in monetary or in-kind form, which can be assessed and determined. Thus, income is an economic benefit that can be measured. Consequently, if there is no economic benefit, then the individual will not have any income.

However, the category of economic benefit contained in paragraph 1 of Art. 41 of the Tax Code of the Russian Federation, is not regulated by legislation on taxes and fees. Therefore, to decipher this concept, we are forced to turn to other sources. According to Dahl's explanatory dictionary, “profitable” means beneficial, profitable. That is, within the meaning of paragraph 1 of Art. 41 NK benefit means an increase in well-being.

An individual, in connection with the amount of rent received, experiences an increase in his well-being, and there is an economic benefit. There is an economic benefit - there is income. Hence:

The rent received is the income of an individual, and therefore is subject to taxation for personal income tax.

Step 2. Specify the object of taxation

We look at Article 209 of the Tax Code of the Russian Federation, in which the fact of receiving income is linked to the state of its origin and the status of an individual: resident/non-resident. If the income is on the list, then there will be obligations to pay personal income tax.

If the income received is included in the list, it is subject to taxation as income received from sources in the Russian Federation for an individual who is a tax resident of the Russian Federation in accordance with clause 1.art. 209 of the Tax Code of the Russian Federation.

Step 3. Decide on the type of income on which you need to pay personal income tax

We turn to Art. 208 clause 1.3 of the Tax Code of the Russian Federation. The presented list is open and formally everything that fits the general definition of income should be taxed. If there is no exact match of the name of the payments in the list of taxable income, and also they are not included in the non-taxable income according to the list of Art. 217 of the Tax Code of the Russian Federation, then a decision is made that these payments will be included in income called “other income”.

In our case, income is in the list and is called “income received from renting or other use of property” paragraphs. 4 paragraphs 1 art. 208 Tax Code of the Russian Federation.

Step 4. Check whether the income received is on the list of income not subject to taxation

We look at Article 217 of the Tax Code of the Russian Federation. This list is closed, that is, if the type of income is on the list, no tax is charged.

Step 5. Decide on the tax rate

For this we turn to Art. 224 Tax Code of the Russian Federation. In our case, clause 1 of Art. applies. 224 Tax Code of the Russian Federation. The rate is 13%.

Having applied the specified algorithm, we can formulate the following conclusion:

Payments in the form of rent are recognized as income. The obligation to pay tax arises on the object of taxation called “income received from sources in the Russian Federation” for an individual who is a tax resident, on the type of income called “income received from leasing or other use of property” and taxed at the rate of 13 %. The same thing can be expressed more briefly.

Income of an individual from leasing property from a source in the Russian Federation is subject to personal income tax at a rate of 13%.

To obtain the conclusion indicated above, we have shown the path that will lead to the correct solution in independent work.

Personal income tax and other payments in the form of rent

Let's consider the situation regarding income and obligations arising under other options for setting rent:

  • Payments to an individual in the form of compensation for the actual consumption of utilities by the tenant are not subject to personal income tax (letter of the Ministry of Finance of Russia dated April 17, 2013 N 03-04-06/12985);
  • Rent received by an individual (not an individual entrepreneur), including payment of utility bills, is considered as income in general and is subject to personal income tax (letter of the Ministry of Finance of the Russian Federation dated March 15, 2017 No. 03-04-05/1528).

Who pays personal income tax under a lease agreement with an individual

According to the lease agreement, the lessor, an individual, receives income in the form of rent payments , and by virtue of the provisions of Chapter. 23 of the Tax Code of the Russian Federation bears OBLIGATIONS to the state to pay personal income tax to the budget as a taxpayer.

However, an individual will not pay tax to the state treasury on his own due to the presence of a tax agent for the payment of personal income tax represented by an organization. Typically, this tax is withheld and remitted by the organization. Thus, the personal income tax must be transferred by the tenant - the enterprise.

There is no need to indicate in the contract that the citizen pays personal income tax himself.
In a car rental agreement with a crew, it is better to split the remuneration.
In what cases is it safer for a citizen to obtain individual entrepreneur status?

An organization can enter into a lease agreement both with an individual registered as an individual entrepreneur and with a person who does not have this status. The main thing is that the citizen leasing the property is its owner or has the right to dispose of it (Article 608 and paragraph 2 of Article 615 of the Civil Code of the Russian Federation).

Entrepreneurs independently calculate and pay taxes (clause 1, clause 1 and clause 2, article 227 of the Tax Code of the Russian Federation). Let's figure out what tax obligations an organization has if it rented property from an individual who does not have individual entrepreneur status. Let's also see how to reflect this transaction in accounting.

When paying rent to an individual, it is safer for an organization to withhold personal income tax and transfer it to the budget

The Ministry of Finance of Russia believes that a Russian company paying rent to a citizen - 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 08/16/2013 N 03-04-06/33598 and dated 02/27/2013 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-4-3/11083@, dated 04/09/2012 N ED-4-3/5894@ and dated 01/11/2010 N ШС-37-3/14584@, Federal Tax Service of Russia for Moscow dated June 18, 2012 N 20-14/053155@ and dated December 16, 2011 N 20-14/3/122006).
If an organization pays rent in cash, it has the opportunity to withhold personal income tax. This means that the company does not have the right to refer to the fact that it was unable to withhold tax from an individual (clause 5 of Article 226 of the Tax Code of the Russian Federation). The Ministry of Finance of Russia also points to this (Letters dated February 27, 2013 N 03-04-06/5601 and dated December 6, 2010 N 03-04-06/3-290).
However, there is an opinion that the tenant organization may not withhold personal income tax from the rent if the lease agreement stipulates that the citizen pays the tax on his own. It's a delusion. The tax agent does not have the right to shift his responsibilities to the recipient of the income (Clause 5, Article 3 of the Tax Code of the Russian Federation).
The inclusion of such a condition in the lease agreement is contrary to the provisions of the Tax Code. This condition will be considered void (clause 2 of Article 168 of the Civil Code of the Russian Federation). 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. It doesn’t matter how the company pays the landlord - in advance, in installments, or at the end of the month or other period.
The organization transfers personal income tax withheld from the rent to the budget within the following terms (clause 6 of Article 226 of the Tax Code of the Russian Federation):
- if she withdraws money from a bank account to pay the landlord - on the day she receives cash from the bank;
- if you pay the landlord by bank transfer - on the day the rent is transferred from the organization's account to the citizen's bank account or, on his behalf, to the accounts of third parties.

There is a risk that tax authorities will recognize a citizen’s activities as entrepreneurial and will require him to register as an individual entrepreneur

If an individual rents out several premises (no matter residential or non-residential) or different types of property, inspectors may recognize his activity as entrepreneurial. 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 property rental services, 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 entail additional income tax. After all, if an entrepreneur is a VAT payer, the company will be able to include not the entire amount of rent in tax expenses (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation). She has the right to take into account only the amount minus VAT.
However, the Tax Code does not contain clear criteria by which it would be possible to determine whether a citizen leasing property needs to obtain the status of an entrepreneur. The Federal Tax Service of Russia believes that the following facts may indicate the presence of signs of entrepreneurial activity in a citizen’s actions (Letter dated 02/08/2013 N ED-3-3/412@):
- an individual acquired or manufactured property with the aim of making a profit from its use or sale;
- the citizen keeps records of his transactions and transactions;
- all transactions concluded by an individual during a certain period of time are interrelated;
- the citizen has stable connections with sellers, buyers or other counterparties.
The same criteria are given by the capital's tax authorities (Letters of the Federal Tax Service of Russia for Moscow dated June 15, 2009 N 20-14/060015@, dated December 29, 2008 N 18-14/121487@ and dated January 25, 2008 N 18-12/3/005988 ). In their opinion, if the listed signs are present, an individual leasing property is required to register as an entrepreneur.
At the same time, tax authorities admit that in some cases it is difficult to correctly qualify the activities of a citizen (Letter of the Federal Tax Service of Russia dated 02/08/2013 N ED-3-3/412@).
If a citizen is sure that his activities do not contain signs of entrepreneurial activity, he may not register as an individual entrepreneur. This means that on income received from renting out property, he has the right to pay only personal income tax. But it is possible that he will have to prove his case in court.

Insurance contributions to extra-budgetary funds are not charged for the amount of rent.

Insurance contributions to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund

Payments to individuals under civil contracts related to the transfer of property for use are not subject to insurance contributions to the funds (Part 3, Article 7 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund ", hereinafter referred to as Law No. 212-FZ). A lease agreement is a type of such agreement.
This means that when paying rent to a citizen, the organization does not charge insurance contributions to extra-budgetary funds. The same explanations are provided by the Ministry of Health and Social Development of Russia (Letter dated March 12, 2010 N 550-19).
The only exception is remuneration under a rental agreement for a vehicle with a crew. Under this agreement, the lessor not only provides the lessee with a car or other transport for use, but also provides him with management and technical maintenance services (Article 632 of the Civil Code of the Russian Federation).
Payments under civil contracts, the subject of which is the performance of work or the provision of services, are subject to insurance contributions to the funds (Part 1, Article 7 of Law No. 212-FZ). Consequently, for that part of the remuneration, which represents a fee for driving services, it is necessary to accrue contributions to the funds.
But we are talking only about contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. Insurance contributions to the Social Insurance Fund of the Russian Federation, which are provided for by Law N 212-FZ, still do not need to be calculated. After all, any remuneration paid to individuals under civil contracts is exempt from insurance contributions to this fund (Clause 2, Part 3, Article 9 of Law No. 212-FZ).
So that the organization does not have difficulties with calculating contributions, it is advisable to divide the remuneration in the lease agreement for a vehicle with a crew into a rental fee and a fee for the provision of management services. That is, indicate it in two separate amounts. If there is no such division in the contract, insurance premiums will have to be charged on the entire amount of remuneration.

Note. Part of the remuneration under a car rental agreement with a crew is subject to contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund.

Insurance premiums for injuries

Payments under a property rental agreement are exempt from injury insurance premiums. After all, these contributions are accrued only if the civil contract provides for the obligation to pay them (Clause 1, Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”). Lease agreements usually do not include such a clause.

From June 1, 2014, companies do not have the right to spend cash proceeds received at the cash desk on payments under real estate lease agreements (clause 4 of Bank of Russia Directive No. 3073-U dated October 7, 2013 “On making cash payments”). This rule applies to settlements with any lessors - both individuals and legal entities.
This means that you can pay a citizen rent for an office, apartment or other real estate in two ways:
- transfer it to the bank account of an individual or, on his instructions, to the accounts of third parties;
- withdraw cash from the organization’s current account to pay rent, enter it into the cash register and then give it to the citizen.
If tax authorities discover that cash proceeds are being spent to pay for the rental of real estate, they have the right to fine both the organization itself and its general director. The fine for an official is from 4,000 to 5,000 rubles, for a company - from 40,000 to 50,000 rubles. (Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation). But inspectors can fine for this violation only if less than two months have passed since the proceeds were spent on unauthorized purposes (Part 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation).
You can still pay for the rental of other property (cars, computers, production equipment, etc.) from cash proceeds.
The amount of cash settlements between an organization and an individual who is not registered as an entrepreneur is not limited (clause 5 of Bank of Russia Directive No. 3073-U dated October 7, 2013). That is, a company renting movable or immovable property from a citizen can pay him an amount exceeding 100,000 rubles under the lease agreement.

In accounting, leased fixed assets are reflected in an off-balance sheet account

Accounting for transactions involving the rental of property from individuals differs from the reflection of similar transactions with organizations or entrepreneurs in only three nuances:
- absence of VAT postings;
- availability of records on the withholding of personal income tax from rent and on the transfer of tax to the budget;
- availability of entries for the accrual and payment of insurance premiums to the funds (only under rental agreements for a vehicle with a crew).
If the property received under a lease agreement is a fixed asset, the organization reflects it off the balance sheet - in account 001 “Leased fixed assets”. Accounting for off-balance sheet accounts is carried out using a simple system, that is, without using the double entry method.
Leased assets are shown off-balance sheet at the cost specified in the lease agreement. On the date of receipt of property from an individual, the organization makes an accounting entry:
Debit 001 - leased fixed assets have been accepted for off-balance sheet accounting.
Every month during the term of the lease agreement, the company generates the following transactions:
Debit 20 (26 or 44) Credit 76 - monthly rental payments included in expenses;
Debit 76 Credit 68 - personal income tax is withheld from the rent amount.
If an organization pays the lessor by bank transfer, on the date of payment it makes an entry:
Debit 76 Credit 51 - rent transferred (minus withheld personal income tax).
When paying in cash, you need to make two entries in accounting:
Debit 50 Credit 51 - cash received from the bank and accepted at the cash desk for settlements under the lease agreement;
Debit 76 Credit 50 - rent paid (minus withheld personal income tax).
Depending on the form of settlements with the landlord, the organization is obliged to transfer personal income tax to the budget no later than the day the rent is transferred to the citizen’s bank account or the day the cash is received from the bank for its payment. On the date of payment of personal income tax to the budget, she makes the following entry:
Debit 68 Credit 51 - transferred to the personal income tax budget, withheld from the rent.
If a company has rented a vehicle with a crew from an individual, it must pay insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund for the amount of remuneration for the provision of management services. This is reflected by the postings:
Debit 20 (26 or 44) Credit 69-2 - contributions to the Pension Fund have been accrued;
Debit 20 (26 or 44) Credit 69-3 - contributions to the Federal Compulsory Medical Insurance Fund have been accrued.
On the date of payment of contributions to the funds, the organization makes entries:
Debit 69-2 Credit 51 - contributions to the Pension Fund were transferred;
Debit 69-3 Credit 51 - contributions to the FFOMS are transferred.
At the end of the lease relationship, the leased fixed asset must be written off off-balance sheet. On the date the asset is returned to the lessor, the company records:
Credit 001 - fixed asset written off off-balance sheet.