Land tax incentives. How to get a tax deduction for land tax Tax Code 391 paragraph 5

14.11.2020 Complications

1. The tax base is determined in relation to each land plot as its cadastral value as of January 1 of the year that is the tax period.

In relation to a land plot formed during the tax period, the tax base in this tax period is defined as its cadastral value on the day of entering the information into the Unified State Register of Real Estate, which is the basis for determining the cadastral value of such a land plot.

The tax base in relation to a land plot located in the territories of several municipalities (in the territories of a municipal formation and federal cities of Moscow, St. Petersburg or Sevastopol) is determined for each municipal formation (federal cities Moscow, St. Petersburg and Sevastopol). At the same time, the tax base in relation to the share of a land plot located within the boundaries of the corresponding municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol) is determined as a share of the cadastral value of the entire land plot, proportional to the specified share of the land plot.

A change in the cadastral value of a land plot during the tax period is not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.

A change in the cadastral value of a land plot due to the correction of errors made in determining its cadastral value is taken into account when determining the tax base starting from the tax period in which the erroneously determined cadastral value was applied.

In the event of a change in the cadastral value of a land plot by a decision of a commission for the consideration of disputes on the results of determining the cadastral value or a court decision, information on the cadastral value established by a decision of the said commission or a court decision shall be taken into account when determining the tax base starting from the tax period in which the corresponding application for revision of the cadastral value, but not earlier than the date of entering the cadastral value into the Unified State Register of Real Estate, which was the subject of the dispute.

2. The tax base is determined separately in relation to shares in the common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established.

3. Taxpayers-organizations determine the tax base independently on the basis of information from the Unified State Register of Real Estate about each land plot belonging to them by right of ownership or by the right of permanent (unlimited) use.

4. For taxpayers - individuals the tax base is determined by the tax authorities on the basis of information that is submitted to the tax authorities by the authorities that carry out state cadastral registration and state registration of rights to real estate.

5. The tax base is reduced by a tax-free amount of 10,000 rubles per taxpayer in the territory of one municipality (federal cities of Moscow, St. Petersburg and Sevastopol) in relation to a land plot owned, permanent (unlimited) use, or inherited life ownership of the following categories of taxpayers:

1) Heroes Soviet Union, Heroes Russian Federation, full holders of the Order of Glory;

2) disabled people of I and II disability groups;

3) disabled from childhood;

4) veterans and invalids of the Great Patriotic War, as well as veterans and disabled combatants;

5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant" (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-1), in According to Federal law of November 26, 1998 N 175-FZ "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and in accordance with the Federal Law of January 10, 2002 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";

6) individuals who, as part of special risk units, directly participated in tests of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;

7) individuals who have received or have suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology.

6. The reduction of the tax base by the tax-free amount established by paragraph 5 of this article shall be made on the basis of documents confirming the right to reduce the tax base, submitted by the taxpayer to the tax authority of his choice.

7. If the size of the tax-free amount provided for in paragraph 5 of this article exceeds the size of the tax base determined for the land plot, the tax base is assumed to be zero.

8. Until January 1 of the year following the year of approval in the territories of the Republic of Crimea and the federal city of Sevastopol of the results of the mass cadastral valuation of land plots, the tax base for land plots located in the territories of these constituent entities of the Russian Federation shall be determined on the basis of the standard price of land established on January 1 of the corresponding tax period by the executive authorities of the Republic of Crimea and the federal city of Sevastopol.

The tax authority charged additional land tax due to claims against the cadastral value applied by the taxpayer

The rightholder of the site wants to recover losses in connection with the use of the overstated cadastral value when calculating the land tax

With regard to a land plot formed during the tax period, the tax base in this tax period is determined as its cadastral value on the day the information is entered into the Unified State Register of Real Estate, which is the basis for determining the cadastral value of such a land plot.

(see text in previous edition)

The tax base in relation to a land plot located in the territories of several municipalities (in the territories of a municipal formation and federal cities of Moscow, St. Petersburg or Sevastopol) is determined for each municipal formation (federal cities Moscow, St. Petersburg and Sevastopol). At the same time, the tax base in relation to the share of a land plot located within the boundaries of the corresponding municipality (federal cities of Moscow, St. Petersburg and Sevastopol) is determined as a share of the cadastral value of the entire land plot, proportional to the specified share of the land plot.

(see text in previous edition)

ConsultantPlus: note.

Clause 1.1 of Art. 391 (as amended by the Federal Law of 03.08.2018 N 334-FZ) in terms of establishing the procedure for applying the cadastral value changed during the tax period is applied to information on changes in the cadastral value entered in the USRN on grounds that have arisen from 01.01.2019.

1.1. A change in the cadastral value of a land plot during the tax period is not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.

A change in the cadastral value of a land plot due to a change in the qualitative and (or) quantitative characteristics of the land plot is taken into account when determining the tax base from the date the information that is the basis for determining the cadastral value is entered into the Unified State Register of Real Estate.

In the event of a change in the cadastral value of a land plot due to the correction of a technical error in the information of the Unified State Register of Real Estate on the value of the cadastral value, as well as in the case of a decrease in the cadastral value due to the correction of errors made in determining the cadastral value, revision of the cadastral value by the decision of the dispute resolution commission on the results of determining the cadastral value or a court decision in case of unreliability of the information used in determining the cadastral value, information on the changed cadastral value entered in the Unified State Register of Real Estate is taken into account when determining the tax base starting from the date of application of information on the changed cadastral value for tax purposes ...

In the event of a change in the cadastral value of a land plot based on the establishment of its market value by the decision of the commission for the consideration of disputes on the results of determining the cadastral value or a court decision, information on the cadastral value established by the decision of the said commission or a court decision entered in the Unified State Register of Real Estate shall be taken into account when determining the tax base starting from the date of the commencement of the application for tax purposes of the cadastral value that is the subject of the dispute.

(see text in previous edition)

4. For taxpayers - individuals, the tax base is determined by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state cadastral registration and state registration of rights to real estate.

(see text in previous edition)

5. The tax base is reduced by the cadastral value of 600 square meters of land owned, permanent (indefinite) use or life inherited possession of taxpayers belonging to one of the following categories:

(see text in previous edition)

1) Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;

2) disabled people of I and II disability groups;

(see text in previous edition)

3) disabled since childhood, disabled children;

(see text in previous edition)

4) veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;

5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant" (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-1), in in accordance with the Federal Law of November 26, 1998 N 175-FZ "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River" and in accordance with the Federal Law of January 10, 2002 N 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";

6) individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities;

8) pensioners receiving pensions assigned in the manner prescribed by pension legislation, as well as persons who have reached the age of 60 and 55 (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid monthly life support;

9) individuals who meet the conditions necessary for the appointment of a pension in accordance with the legislation of the Russian Federation in force as of December 31, 2018;

Paragraphs 4 - 7 have ceased to be effective from January 1, 2019 - Federal Law of August 3, 2018 N 334-FZ

A change in the cadastral value of a land plot due to a change in the qualitative and (or) quantitative characteristics of a land plot is taken into account when determining the tax base from the date the information that is the basis for determining the cadastral value is entered into the Unified State Register of Real Estate.

2) disabled people of I and II disability groups;

3) disabled since childhood, disabled children;

5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the Chernobyl disaster" (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-I), in in accordance with the Federal Law of November 26, 1998 N 175-FZ "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the production association" Mayak "and the discharge of radioactive waste into the Techa River" and in accordance with the Federal Law of January 10, 2002 N 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";

9) individuals who meet the conditions necessary for the appointment of a pension in accordance with the legislation of the Russian Federation in force as of December 31, 2018;

10) individuals with three or more minor children.

6.1. Reduction of the tax base in accordance with paragraph 5 of this article (tax deduction) is made in relation to one land plot at the choice of the taxpayer.

The notice of the selected land plot, in respect of which the tax deduction is applied, is submitted by the taxpayer to the tax authority of its choice no later than December 31 of the year that is the tax period starting from which the tax deduction is applied in respect of the specified land plot.

If a taxpayer who has the right to apply a tax deduction fails to submit a notification of the selected land plot, the tax deduction is provided in respect of one land plot with the maximum calculated amount of tax.

The notification form is approved by the federal executive body authorized to control and supervise taxes and fees.

7. If, when applying a tax deduction in accordance with this article, the tax base becomes negative, for the purpose of calculating the tax, such a tax base is assumed to be zero.

Commentary on Art. 391 of the Tax Code of the Russian Federation

The tax base for each land plot is determined as its cadastral value as of January 1 of the year that is the tax period. At the same time, in relation to a land plot formed during the tax period, the tax base in this tax period is determined as its cadastral value as of the date of the state cadastral registration of such a land plot.

Organizations determine the tax base independently on the basis of information from the state real estate cadastre about each land plot belonging to them on the basis of ownership or the right of permanent (perpetual) use.

Until 2015, taxpayers - individuals who are individual entrepreneurs, determined the tax base independently in relation to land plots used (intended for use) by them in entrepreneurial activities, based on information from the state real estate cadastre about each land plot owned by them by right of ownership, the right of permanent (indefinite) use or the right of life-long inherited possession (paragraph 2, clause 3, article 391 of the Tax Code of the Russian Federation). Note that from January 1, 2015, this provision of the Tax Code of the Russian Federation became invalid (Federal Law of November 4, 2014 N 347-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation" (hereinafter - Law N 347-FZ) ). In this regard, since January 1, 2015, individual entrepreneurs, just like ordinary citizens, pay land tax on the basis of tax notifications that must be sent to them by the tax inspectorate (clause 4 of article 397 of the Tax Code of the Russian Federation).

Article 391 of the Tax Code of the Russian Federation provides certain categories of land owners with the opportunity to reduce the tax base by 10,000 rubles. per taxpayer in the territory of one municipal formation (cities of federal significance Moscow and St. Petersburg) in relation to a land plot owned, permanent (perpetual) use or life-long inherited possession. This applies in particular to:

1) Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;

2) persons with disabilities with I group of disability, as well as persons with a disability group established before January 1, 2004 (and from January 1, 2015 - disabled persons of I and II disability groups (as amended by the Law

3) disabled from childhood;

4) veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;

5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the Chernobyl disaster" (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-1) , in accordance with the Federal Law of November 26, 1998 N 175-FZ "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the production association" Mayak "and the discharge of radioactive waste into the Techa River" and in accordance with Federal Law of January 10, 2002 N 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";

Article 391 of the Tax Code of the Russian Federation specifies that the reduction of the tax base by a tax-free amount is made on the basis of documents confirming the right to reduce the tax base, submitted by the taxpayer to the tax authority at the location of the land plot.

At the same time, if the size of the tax-free amount exceeds the size of the tax base determined for the land plot, the tax base is assumed to be zero.

Please note that from January 1, 2015, in accordance with the amendments introduced by the Federal Law of October 4, 2014 N 284-FZ "On Amendments to Articles 12 and 85 of Part One and Part Two of the Tax Code of the Russian Federation and the invalidation of the Law Of the Russian Federation "On taxes on property of individuals" (hereinafter - Law N 284-FZ), in accordance with the new paragraphs. 4 - 6 p. 1 of Art. 391 of the Tax Code of the Russian Federation, a change in the cadastral value of a land plot during the tax period is not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by paragraph 1 of Art. 391 of the Tax Code of the Russian Federation.

A change in the cadastral value of a land plot due to the correction of a technical error made by the body that carries out state cadastral registration when maintaining the state cadastre of real estate is taken into account when determining the tax base starting from the tax period in which such a technical error was made.

In the event of a change in the cadastral value of the land plot by the decision of the commission for the consideration of disputes on the results of determining the cadastral value or a court decision in the manner prescribed by Art. 24.18 of Law N 135-FZ, information on the cadastral value established by the decision of the said commission or a court decision is taken into account when determining the tax base starting from the tax period in which the corresponding application for revising the cadastral value was submitted, but not earlier than the date of entry into the state cadastre of real estate cadastral the value that was the subject of the dispute.

Let's point out one more change that affected the provision of Art. 391 of the Tax Code of the Russian Federation from January 1, 2015 by the Federal Law of November 4, 2014 N 347-FZ "On Amending Parts One and Two of the Tax Code of the Russian Federation", Clause 4, Art. 391 of the Tax Code of the Russian Federation was declared invalid.

And according to the provisions of paragraph 4 of Art. 391 of the Tax Code of the Russian Federation (as amended by Laws N 284-FZ, N 347-FZ) for taxpayers - individuals, the tax base is determined by the tax authorities on the basis of information submitted to the tax authorities by the bodies carrying out state cadastral registration, maintaining the state cadastre of real estate and state registration of rights to real estate and transactions with it.

Note that from January 1, 2015, the new clause 8 of Art. 391 of the Tax Code of the Russian Federation provides that until January 1 of the year following the year of approval in the territories of the Republic of Crimea and the federal city of Sevastopol of the results of mass cadastral valuation of land plots, the tax base for land plots located in the territories of these subjects of the Russian Federation shall be determined on the basis of the regulatory the price of land established for January 1 of the relevant tax period by the executive authorities of the Republic of Crimea and the federal city of Sevastopol.

Text updated: 01/29/2020

1. The tax base is determined in relation to each land plot as its cadastral value entered in the Unified State Register of Real Estate and subject to application from January 1 of the year that is the tax period, taking into account the specifics provided for in this article.
(as amended by Federal Laws of 03.08.2018 N 334-FZ, of 15.04.2019 N 63-FZ)
With regard to a land plot formed during the tax period, the tax base in this tax period is determined as its cadastral value on the day the information is entered into the Unified State Register of Real Estate, which is the basis for determining the cadastral value of such a land plot.
(the paragraph was introduced by the Federal Law of 28.11.2009 N 283-FZ, as amended by the Federal Laws of 04.10.2014 N 284-FZ, of 30.11.2016 N 401-FZ)
The tax base in relation to a land plot located in the territories of several municipalities (in the territories of a municipal formation and federal cities of Moscow, St. Petersburg or Sevastopol) is determined for each municipal formation (federal cities Moscow, St. Petersburg and Sevastopol). At the same time, the tax base in relation to the share of a land plot located within the boundaries of the corresponding municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol) is determined as a share of the cadastral value of the entire land plot, proportional to the specified share of the land plot.
(the paragraph was introduced by the Federal Law of 24.07.2007 N 216-FZ, as amended by the Federal Law of 29.11.2014 N 379-FZ)
The fourth - seventh paragraphs are no longer valid. - Federal Law of 03.08.2018 N 334-FZ.
1.1. A change in the cadastral value of a land plot during the tax period is not taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.
A change in the cadastral value of a land plot due to a change in the qualitative and (or) quantitative characteristics of the land plot is taken into account when determining the tax base from the date the information that is the basis for determining the cadastral value is entered into the Unified State Register of Real Estate.
In the event of a change in the cadastral value of a land plot due to the correction of a technical error in the information of the Unified State Register of Real Estate on the value of the cadastral value, as well as in the case of a decrease in the cadastral value due to the correction of errors made in determining the cadastral value, revision of the cadastral value by the decision of the dispute resolution commission on the results of determining the cadastral value or a court decision in case of unreliability of the information used in determining the cadastral value, information on the changed cadastral value entered in the Unified State Register of Real Estate is taken into account when determining the tax base starting from the date of application of information on the changed cadastral value for tax purposes ...
In the event of a change in the cadastral value of a land plot based on the establishment of its market value by the decision of the commission for the consideration of disputes on the results of determining the cadastral value or a court decision, information on the cadastral value established by the decision of the said commission or a court decision entered in the Unified State Register of Real Estate shall be taken into account when determining the tax base starting from the date of the commencement of the application for tax purposes of the cadastral value that is the subject of the dispute.
(Clause 1.1 was introduced by the Federal Law of 03.08.2018 N 334-FZ)
2. The tax base is determined separately in relation to shares in the common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established.
3. Taxpayers-organizations determine the tax base independently on the basis of information from the Unified State Register of Real Estate about each land plot belonging to them by right of ownership or by the right of permanent (unlimited) use.
(as amended by Federal Laws of 28.11.2009 N 283-FZ, of 30.11.2016 N 401-FZ)
The paragraph became invalid on January 1, 2015. - Federal Law of 04.11.2014 N 347-FZ.
4. For taxpayers - individuals, the tax base is determined by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state cadastral registration and state registration of rights to real estate.
(as amended by Federal Laws of 28.11.2009 N 283-FZ, of 04.10.2014 N 284-FZ, of 04.11.2014 N 347-FZ, of 30.11.2016 N 401-FZ)
5. The tax base is reduced by the cadastral value of 600 square meters of land owned, permanent (indefinite) use or life inherited possession of taxpayers belonging to one of the following categories:
(as amended by Federal Law of 28.12.2017 N 436-FZ)
1) Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;
2) disabled people of I and II disability groups;
(Clause 2 as amended by Federal Law dated 04.10.2014 N 284-FZ)
3) disabled since childhood, disabled children;
(as amended by Federal Law of 03.08.2018 N 334-FZ)
4) veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;
5) individuals entitled to receive social support in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant" (as amended by the Law of the Russian Federation of June 18, 1992 N 3061-1), in in accordance with the Federal Law of November 26, 1998 N 175-FZ "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River" and in accordance with the Federal Law of January 10, 2002 N 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site";
6) individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities;
7) individuals who have received or have suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;
8) pensioners receiving pensions assigned in the manner prescribed by pension legislation, as well as persons who have reached the age of 60 and 55 (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid monthly life support;
(Clause 8 introduced by Federal Law No. 436-FZ, dated 28 December 2017)
9) individuals who meet the conditions necessary for the appointment of a pension in accordance with the legislation of the Russian Federation in force as of December 31, 2018;
(Clause 9 introduced by Federal Law No. 378-FZ of 30.10.2018)
6. Abolished from January 1, 2018. - Federal Law of September 30, 2017 N 286-FZ.
6.1. Reduction of the tax base in accordance with paragraph 5 of this article (tax deduction) is made in relation to one land plot at the choice of the taxpayer.
The notice of the selected land plot, in respect of which the tax deduction is applied, is submitted by the taxpayer to the tax authority of its choice no later than December 31 of the year that is the tax period starting from which the tax deduction is applied in respect of the specified land plot. The notification of the selected land plot can be submitted to the tax authority through the multifunctional center for the provision of state or municipal services.
(as amended by Federal Laws of 15.04.2019 N 63-FZ, of 29.09.2019 N 325-FZ)
The paragraph is no longer valid. - Federal Law of 15.04.2019 N 63-FZ.
If a taxpayer who has the right to apply a tax deduction fails to submit a notification of the selected land plot, the tax deduction is provided in respect of one land plot with the maximum calculated amount of tax.
The notification form is approved by the federal executive body authorized to control and supervise taxes and fees.
(Clause 6.1 introduced by Federal Law No. 436-FZ, dated 28 December 2017)
7. If, when applying a tax deduction in accordance with this article, the tax base becomes negative, for the purpose of calculating the tax, such a tax base is assumed to be zero.
(Clause 7 as amended by Federal Law dated 28.12.2017 N 436-FZ)
8. Until January 1 of the year following the year of approval in the territories of the Republic of Crimea and the federal city of Sevastopol of the results of the mass cadastral valuation of land plots, the tax base for land plots located in the territories of these constituent entities of the Russian Federation shall be determined on the basis of the standard price of land established on January 1 of the corresponding tax period by the executive authorities of the Republic of Crimea and the federal city of Sevastopol.
(Clause 8 introduced by Federal Law of 29.11.2014 N 379-FZ)

Yurguru.ru / Tax Code of the Russian Federation / Chapter 31. Land tax / Article 391. Procedure for determining the tax base

Tax Code of the Russian Federation. Chapter 31. Land tax

Article 391. Procedure for Determining the Tax Base

1. The tax base is determined for each land plot as its cadastral value as of January 1 of the year that is the tax period.

With regard to a land plot formed during the tax period, the tax base in this tax period is determined as its cadastral value as of the date of registration of such a land plot.

The tax base in respect of a land plot located in the territories of several municipalities (in the territories of a municipal formation and federal cities of Moscow or St. Petersburg) is determined for each municipal formation (federal cities of Moscow and St. Petersburg). At the same time, the tax base in relation to the share of a land plot located within the boundaries of the corresponding municipality (federal cities of Moscow and St. Petersburg) is determined as a share of the cadastral value of the entire land plot, proportional to the specified share of the land plot.

3. Taxpayers-organizations determine the tax base independently on the basis of information from the state real estate cadastre about each land plot belonging to them by right of ownership or by the right of permanent (unlimited) use.

Taxpayers - individuals who are individual entrepreneurs determine the tax base independently with respect to land plots used (intended for use) by them in entrepreneurial activity, based on information from the state real estate cadastre about each land plot belonging to them on the basis of ownership, permanent (unlimited ) use or the right of life inherited possession.

4. Unless otherwise provided for by paragraph 3 of this article, the tax base for each taxpayer who is an individual is determined by the tax authorities on the basis of information submitted to the tax authorities by the bodies carrying out cadastral registration, maintaining the state cadastre of real estate and state registration of rights to real estate and deals with him.

5. The tax base is reduced by a tax-free amount of 10,000 rubles per taxpayer in the territory of one municipality (cities of federal significance Moscow and St. Petersburg) in relation to a land plot owned, permanent (unlimited) use or inherited for life ownership of the following categories of taxpayers:

1) Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;

2) persons with disabilities with I group of disability, as well as persons with II group of disability, established before January 1, 2004;

3) disabled from childhood;

4) veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;

6. The reduction of the tax base by the tax-free amount established by paragraph 5 of this article is made on the basis of documents confirming the right to reduce the tax base, submitted by the taxpayer to the tax authority at the location of the land plot.

The procedure and terms for the submission by taxpayers of documents confirming the right to reduce the tax base are established by regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg). In this case, the deadline for submitting documents confirming the right to reduce the tax base cannot be set later than February 1 of the year following the expired tax period.

7. If the size of the tax-free amount provided for in paragraph 5 of this article exceeds the size of the tax base determined for the land plot, the tax base is assumed to be zero.

Article 391 of the Tax Code of the Russian Federation Procedure for determining the tax base- the full text of the document with comments from lawyers and the opportunity to exchange views with professionals in the field of law, ask questions or express your opinion on the articles of regulatory legal acts, study the comments of colleagues.