of November 28, 2024 No. 1638
About parameters of application of the federal investment tax deduction
According to article 286.2 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:
1. Determine that the income tax payers of the organizations specified in article 246 of the Tax Code of the Russian Federation whose main type of economic activity is one of types of economic activity under the All-Russian Classifier of Economic Activities (OK 029-2014 (Edition KDES 2) according to the list according to appendix can apply the federal investment tax deduction (except for the taxpayers specified in Item 10 of article 286.2 of the Tax Code of the Russian Federation). The main type of economic activity of the taxpayer is determined by the code of main type of economic activity containing in the Unified State Register of Legal Entities as of January 1, 2024.
2. Determine that with person specified in Item 1 of article 286.2 of the Tax Code of the Russian Federation enter into one group:
the organizations which directly and (or) indirectly participate on behalf of, specified in Item 1 of article 286.2 of the Tax Code of the Russian Federation and which share constitutes more than 50 percent;
the organizations in which directly and (or) indirectly person specified in Item 1 of article 286.2 of the Tax Code of the Russian Federation which share constitutes more than 50 percent participates;
the organizations if the same third party directly and (or) indirectly participates on behalf of, specified in Item 1 of article 286.2 of the Tax Code of the Russian Federation, and such organization and which share constitutes more than 50 percent.
3. Determine that the size of the federal investment tax deduction of the current tax (reporting) period is determined in the amount of 3 percent of expense amount specified in item 4 of article 286.2 of the Tax Code of the Russian Federation.
The federal investment tax deduction of the current tax (reporting) period in the part exceeding tax amount, the Tax Code of the Russian Federation estimated according to Item 1 of Article 286.2 taking into account provision of Item 6 of article 286.2 of the Tax Code of the Russian Federation in the current tax period can be used for reduction of the tax amount by profit of the organizations (advance payment) which is subject to transfer in the federal budget in subsequent 10 tax periods.
4. Determine that to taxpayers, except for taxpayers whose main type of economic activity is one of types of economic activity under the All-Russian Classifier of Economic Activities (OK 029-2014 (the Edition KDES 2) included in the Section "Activities of Hotels and Catering Establishments", the right to application of the federal investment tax deduction is granted concerning fixed asset objects by codes of "Machines and the Equipment, including Economic Stock and Other Objects" group of the All-Russian qualifier of fixed assets OK 013-2014 (the satellite navigation system 2008) (further - the qualifier of fixed assets) relating to third - the tenth to depreciation groups, except for ATVs (code of the qualifier of fixed assets 310.29.10.52. 130), cruise ships, courts of excursion and similar ferry crafts of passengers, ferry boats of all types (code of the qualifier of fixed assets 310.30.11.21), sea cruise ships (code of the qualifier of fixed assets 310.30.11.21.111), sea excursion vessels (code of the qualifier of fixed assets 310.30.11.21.112), courts walking and sports (code of the qualifier of fixed assets 310.30.12), walking inflatable crafts or sports (code of the qualifier of fixed assets 310.30.12.12), courts walking or sports other, rowboats, boats and canoe (code of the qualifier of fixed assets 310.30.12.19), other pleasure crafts (code of the qualifier of fixed assets 310.30.12.19.110).
Determine that to taxpayers whose main type of economic activity is one of types of economic activity under the All-Russian Classifier of Economic Activities (OK 029-2014 (the Edition KDES 2) included in the Section "Activities of Hotels and Catering Establishments", the right to application of the federal investment tax deduction is granted concerning fixed asset objects by codes of "Machines and the Equipment, including Economic Stock and Other Objects" group of the qualifier of the fixed assets relating to third - the tenth to depreciation groups.
5. Determine that the right to application of the federal investment tax deduction is granted to taxpayers concerning exclusive rights on the invention, useful model or industrial design entered in the corresponding state register of the Russian Federation in case of receipt of the patent, regarding the expenses constituting the original cost of depreciable intangible assets determined according to provisions of Item 3 of article 257 of the Tax Code of the Russian Federation, and (or) expenses constituting the size of change of original cost of intangible assets in cases, specified in Item 2 of article 257 of the Tax Code of the Russian Federation (except for expenses on partial liquidation).
6. The decision on use of the right to application of the federal investment tax deduction is made by the taxpayer on specific fixed asset object, depreciable intangible asset.
7. This resolution becomes effective since January 1, 2025.
Russian Prime Minister
M. Mishustin
Appendix
to the Order of the Government of the Russian Federation of November 28, 2024 No. 1638
1. All types of economic activity included in the Section "Mining".
2. All types of economic activity included in the Section "Processing Productions", except for the classes "Production of Foodstuff", "Production of Drinks", "Tobacco products manufacture".
3. All types of economic activity included in the Section "In providing with electrical energy, gas and vapor; air conditioning".
4. All types of economic activity included in the Section "Activities of Hotels and Catering Establishments".
5. All types of economic activity included in the class "Research and development".
6. All types of economic activity included in the class "Activities in the Sphere of Telecommunications".
7. Activities for data processing, provision of services for placement of information and the activities connected with it included in the class "Activities in the field of Information Technologies".
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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