The owners of bathrooms and sheds with the foundation were required to pay taxes

The lawyer explained that the introduction of the tax was caused by “the need to systematize the accounting of real estate and adjust the tax burden in relation to the objects that previously remained outside the property taxes.” According to her, the buildings with the foundation must be taken into account in the Rosreestro, and the tax rate on them varies from 0.1 to 0.3% of its cadastral value.

It is not necessary to pay taxes on temporary structures, and it is possible to deduce the capital construction of the taxes “possible only on a legal basis”, for example, having assigned to the object the status of a non -capital structure, added Vpreentseva.

According to her, for buildings with an area of ​​up to 50 square meters. M established a preferential regime, “but only with the condition that the taxpayer chooses one of those objects for the exemption of the tax.” “People with disabilities, war veterans and some other categories of persons determined in fiscal legislation are also tax exempt,” said the lawyer.

• As of January 1, a new tax recalculation procedure has also been introduced. A unified form of application for recalcling properties, transport and land taxes has appeared. The application can be sent through the personal account of the taxpayer on the FTS website, through the MFC, by mail or when visiting the inspection. It will be possible to recalculate the tax for the period of 2022.