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In case of application of the document it is necessary to consider that the Law of the Russian Federation of 09.12.1991 No. 2003-1 "About the property taxes of physical persons" ceased to be valid since January 1, 2015 in connection with adoption of the Federal Law of the Russian Federation of 04.10.2014 No. 284-FZ. About the property tax of physical persons see Chapter 32 parts two of the Tax Code of the Russian Federation.

LETTER OF THE FEDERAL TAX SERVICE, MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of February 21, 2012 No. BS-4-11/2888 @

About the taxation of property of spouses

The Federal Tax Service directs for data and management in work the letter prepared by Department of tax and customs and tariff policy together with Legal department of the Ministry of Finance of the Russian Federation of 02.02.2012 N 03-0504-01/05, on the taxation of property of spouses in case of registration of the property right to the specified property only for one of spouses.

Bring the specified letter to subordinate tax authorities.

 

Counselor of state of the Russian Federation 3 classes

S. L. Bondarchuk

Appendix

Letter of the Ministry of Finance of the Russian Federation of February 2, 2012 No. 03-05-04-01/05

In Department of tax and customs and tariff policy together with Legal department the letter on the taxation of property of spouses in case of registration of the property right to the specified property only for one of spouses is considered and the following is reported.

According to Article 244 of the Civil code of the Russian Federation (further the Civil code) the property which is in property of two or several persons belongs to them on the right of common property. At the same time the property can be in common property with determination of share of each of owners in the property right (equity property) or without determination of such shares (joint property).

The common property on property is equity, except as specified, when the law provides formation of joint property on this property.

Based on Article 256 of the Civil code and article 34 of the Family code of the Russian Federation the property acquired by spouses during scrap is their joint property if the contract between them does not set other mode of this property. At the same time the immovable things acquired by total income of spouses irrespective of addressed to which of spouses it is acquired or addressed to whom or which of spouses deposits money belong to the property acquired by spouses during scrap, in particular.

Owing to Article 131 of the Civil code the property right and other corporeal rights to immovable things, restrictions of these rights, their origin, transition and the termination are subject to state registration in the unified state register by the bodies performing state registration of the rights to the real estate and transactions with it.

State registration of the property right, including right of common joint property, is performed according to the procedure, the stipulated in Clause 24 Federal Laws of July 21, 1997 N 122-FZ "About state registration of the rights to real estate and transactions with it".

In pursuance of the called Federal Law the order of the Ministry of Justice of the Russian Federation of March 25, 2003 N 70 approves Methodical recommendations of procedure for state registration of the right of common property to real estate which Item 8 it is recommended to specify in addition in case of filing of application that the purpose of the address is carrying out state registration of the right of common joint property, to specify details of the documents testimonial of availability of the marriage relations, and also data on other owner in case the application is submitted by one of owners.

Owing to Item 74 of Rules of maintaining the Unified State Register of Rights all owners are specified real estate and the transactions with it approved by the order of the Government of the Russian Federation of February 18, 1998 N 219, in case of registration of the right of common joint property in the registration certificate of the right.

Thus, the property right (including the right of common joint property) arises from the moment of its state registration and is confirmed by the certificate in which the type of the arisen property right is specified.

According to Item 1 of article 1 of the Law of the Russian Federation of December 9, 1991 N 2003-1 "About the property taxes of physical persons" (further - the Law) taxpayers of the property tax of physical persons are recognized physical persons - owners of the property recognized by the taxation object.

Considering that recognition of person by the taxpayer of the property tax of physical persons is performed by tax authority based on information obtained from the bodies performing registration of the rights to real estate and transactions with it (item 4 of article 5 of the Law), calculation of the property tax of physical persons is made by tax authority concerning person specified in documents of title real estate.

 

Department director

I. V. Trunin

 

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