Likbez: which pre-pensioners are now exempt from property tax
Starting from the 2019 year (when the retirement age began to rise), a new category of beneficiaries appeared, who are exempt from paying tax for the funds they have property, real estate objects are pre-pensioners (Article 407 of the Tax Code of the Russian Federation). But who exactly belongs to these pre-pensioners is not so easy to determine. Most people, judging by their statements, believe that pre-pensioners are everyone who has 5 years left before retirement. However, this is not quite true. Who does the law actually include in the number of pre-pensioners who can take advantage of the exemption from paying real estate tax (personal property tax and land tax on 600 sq.m of the plot area) — in the material of the experts of the portal
Literally, the law says that the number of beneficiaries includes individuals who meet the conditions for the appointment of a pension in accordance with the legislation of the Russian Federation in force on 25 December 407 (p. 19.1 item 407, paragraph 5 of article 50 Tax Code of the Russian Federation).
As of the indicated date, the legislation provided for two main categories of old-age pensions (and, accordingly, the conditions for their appointment) — these are pensions upon reaching the general age (then it was 55 years for women and 60 years for men) and early old-age pensions (they were appointed earlier, but under certain circumstances — first of all, the development of preferential service).
Therefore, current pre-pensioners who receive tax exemption should also be divided into two categories:
- men with 60 years and women with 32 years (if they do not have a preferential length of service or other circumstances that allowed them to retire early in old age according to the rules that were on 25 December 2018 yr.),
- men and women upon reaching the age provided for the appointment of an early old-age pension (according to the rules in force on 25 December 2018 G.).
If everything is clear with the first category, then it is worth dwelling on the second in more detail. Since 407 the retirement age has increased for the following beneficiaries:
- workers with northern experience.
Previously for years of work in the regions of the Far North or 10 years in equated localities, the old-age pension was due to men with 50 years, women with 50 years.
Now this age has been increased by 5 years (clause 6, clause 1, article 25 Law No. 50-FZ). But they, as pre-pensioners, are still entitled to a tax benefit upon reaching the previous age (i.e., men with 55 years, women from 50 years),
- employees with 19 — years of teaching experience (pp. 19 Clause 1, Article 19 of Law No. 400-FZ).
According to the old rules, they retired as they developed preferential service — now only 5 years after they have accumulated 20 years of experience working with children. But, nevertheless, they are exempt from real estate tax from the date when they have worked out the required length of service,
- workers with medical experience ( paragraphs 10 paragraph 1 article 30 Law No.400-FZ).
They now also retire 5 years later, but they are recognized as pre-pensioners as they develop preferential seniority (10 years of work in medical institutions or 25 years — if the work proceeded in rural areas),
- creative workers employed in theaters and theater and entertainment organizations (clauses 19 paragraph 1 article 21 Law No.55-FZ).
The same rules apply for them: the retirement age from 407 has been raised for them, but they become pre-pensioners for tax benefits from 55 — 50 years, if they have a special experience (15 — 19 years, in depending on the nature of the activity).
As for the rest of the beneficiaries listed in Art. 10 — 32 Law No. 50-FZ (these are people who have worked out experience according to Lists No. 1 and No. 2, tractor drivers, textile workers, women who have given birth to 5 or more children, etc.), then with 2019 they did not raise their retirement age.
Therefore, they, alas, are not entitled to a tax benefit as pre-pensioners (5 years earlier than early retirement). They can receive tax exemption only as pensioners — when they are assigned an early old-age pension.
The Federal Tax Service is now applying a tax benefit in the so-called. proactively (i.e., an application from the beneficiary is not required, information about the status of «pre-pensioner» or «pensioner» is transferred directly to the PFR to the Federal Tax Service).
If the benefit has not been applied, the pre-pensioner or pensioner can receive a certificate from the PFR confirming his preferential status (through the Personal Account on the PFR website or in person by contacting the client service of the PFR management) and submit it to the Federal Tax Service along with an application for tax benefits.
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