Somehow unnoticed, we are accustomed to, walking through the main streets of any major city that houses along which lies our way, a dozen driveways longer than necessary. And over every door in a house weighs some sign, notified us that there is a company-company-office-LLC. The fact is that buying an apartment and make her office is much cheaper than buying already rebuilt office. Even more convenient, because such repairs and alterations can be made to your taste. Also included in the cost of office and additional telephone lines, Internet connection, furniture, appliances, etc. etc.
However, such a use of premises entails a mixed tax consequences, primarily manifested in the fact that not all cases, the cost of buying an apartment can be taken into account for tax purposes.
Ministry of Finance of Russia is guided by several letters, allowing the resulting contradictions and discrepancies.
P. 3 tbsp. 288 of the Civil Code says that "placement of the owner in its own living quarters of enterprises, institutions and organizations shall be permitted only after the transfer of such facilities in nonresidential. Transferring a premise from residential to non-residential in the order determined by the housing legislation."
Accordingly, we can conclude on the basis of causation. In a letter from the RF Ministry of Finance 06.05.2004 N 04-02-05/2/19, provides a logical explanation for such a use of the apartment: a room (apartment) until its transfer to non-fund may not be used to accommodate the organization and, consequently, is not a depreciable asset for purposes of taxation on profits. Consequently, the cost in the form of depreciation of the cost of buying an apartment as an office until the transfer of apartments in the non-residential buildings to reduce the tax base for income tax can not.
If you use an apartment under an office in depreciation expense in the profit tax not included.
It appears that the possibility of cost accounting for the purchase of apartments is really moot, since the current civil and housing legislation prohibits the use of premises for other purposes.
Paragraph 1, Article. 256 of the Tax Code says that for depreciable property includes property with a useful life of more than 12 months and the initial cost of more than 10 000 rubles. Who is a taxpayer in the ownership, use them to earn profits and the value of which is paid off through depreciation charges. The list of such property, whose value is not redeemed by the depreciation is not exhaustive, is defined right there in paragraph 2 of the same article, and apartments, which is used as an office, is not there.
That is, there are grounds for further interpretation of Clause 1, Article. 257 Tax Code, as there are real opportunities and reasons for adopting such an apartment for tax accounting as the primary means with subsequent calculation of depreciation on the apartment.
But do not forget about the correctness of records and documentation concerning the calculation of depreciation expense.
But. In practice, the tax authority finds that the costs are supported by documents drafted not in accordance with the laws of the Russian Federation. It seems that this position is somewhat controversial, because the cost of just be confirmed decorated according to the laws of instruments: the contract of sale, vouchers, registers, accounting and taxation, etc.
Very good circuit receive, we must admit. But the tax authorities will inevitably come to you in a tough confrontation. To prevent this, and you have been reliable reasoning using flat-office, perhaps the best option is to translate the dwelling uninhabitable. Housing Code of the RF in the art. 22 regulates in some detail the requirements for an apartment which the owner intends to convert from residential to non-residential.
If access to the apartment purchased by using the elevators and stairwells, which are used by others for access to their apartment, then translate bought apartments in non-residential premises is only possible in one case: if there is a technical possibility to organize a separate entrance for apartments, purchased the organization.
If an organization purchases an apartment in a tenement house, and this apartment is located above the first floor, then such an apartment can be translated into the non-residential only, provided that all the apartments below it are also included in the nonresidential.
Translation of an apartment in the number of non-residential premises is not possible if it is part of the dwelling or used by the owner of the premises or any other citizen as a place of permanent residence. In other words, if you intend that the apartment will continue to be used for living, work as an office, then to non-residential premises, it would not be classified.
The apartment should not be in the pledge, under arrest and is not burdened by otherwise the rights of third parties. Since the RF all real estate transactions are "paper-" to be a numerous controls, then codified a list of documents for the implementation of such a transfer facilities in Article 23 of the LCD RF. These documents include:
- Notarial copies of documents of title to the apartment.
- Excerpt from the technical passport apartment floor plan house, apartment floor plan (explication).
These documents may be obtained from the Territorial BTI (Bureau of Technical Inventory). Here to Help you need to take a couple of references (a common thing in Russia):
a) letter of guarantee
b) The attorney representing the legal person (if there is a need)
c) the certificate of title to an apartment;
- Prepared and issued a draft reorganization and (or) the redevelopment of the translated space. The draft prepared by the organization itself, and be coordinated with local authorities. To do this, submit the application in the form established by RF Government Resolution of 28.04.2005 N 266. The form of the document confirming the decision on harmonization of reorganization and (or) the redevelopment of residential premises, as approved in this Resolution.
After gathering all these documents the organization filed at the local governing body with a simple written statement of transfer of apartments in the non-housing stock.
The statement should be a clear indication of a desire to convert an apartment in the nonresidential. It should be addressed to the competent body of local government. The statement should indicate the possibility of rebuilding or redevelopment areas. This statement can be made on the letterhead of the organization with its seal and signature of the Director General, specifying the date. The LCD RF data is an exhaustive list of documents needed to apply for the transfer of residential premises in non-residential and similar demands by officials are unfounded.
Local authorities on the consideration of the above documents shall render a decision either to transfer or to refuse to transfer the premises. These decisions shall be completed within 45 days from receipt of documents and within 3 days from the date of issuance to the applicant in the form of so-called notification. Form of notification of the transfer (denial of transfer) to non-residential dwelling approved by RF Government Decree of 10.08.2005 N 502. Denial of transfer of premises to non-residential permitted in the following cases: • failure to submit these documents;
• Presentation of papers in the local authority is not the location of the apartment;
• The existence of criteria, which do not prevent the transfer of premises to non-residential;
• inconsistency of the project restructuring, and (or) the redevelopment of premises requirements of the legislation.
In all other cases the decision is made to relocate the dwelling uninhabitable. Decision to refuse the transfer of residential premises in non-residential premises may be appealed in court. Getting the decision to transfer the purchased apartments in the non-housing stock means that the organization can begin using the premises as an office. Gijón services of any other documents in this case is not necessary.
However, as a rule, this premise has yet to convert an office so that it can be used as intended. In such cases, the decision by the local self-government decision to transfer the premises will contain a requirement for such a reconstruction or redevelopment of apartment or other works, with their list, although as a local authority may determine the needs of office workers simply do not understand.
But if such a requirement would take place, then it is better to do. You need an office or not?
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