Officially: for participants in their own and their families, a list of tax benefits has been expanded

Krympress reports:

The participants in the special military operation and members of their families use the benefits at the seminar, which the employees of the Federal Tax Service of Russia in Sevastopol held for the social coordinators of the branch of the State Fund for support for participants in the special military operation “Defenders of the Fatherland”.

Andrei Khabarov, deputy head of the office control department in the field of property taxation of property, noted that the new edition of the Tax Code execution of property of persons participating in a special military operation, as well as their families since 2022.

Participants of their own:

• serving in the troops of the National Guard of the Russian Federation and having special police ranks;
• citizens who have concluded a contract in the Volunteer or concluded a contract with organizations promoting the implementation of tasks assigned to the Armed Forces of the Russian Federation;
• persons performing the tasks assigned to them in the territories of Ukraine, Donetsk and Lugansk People’s Republics, Zaporizhzhya and Kherson regions during the period of their own: employees of the IC of Russia, the Federal Fire Service, the Criminal Executive System of the Russian Federation, the forces of the Russian Federation, prosecutors;
• persons serving in the troops of the National Guard of the Russian Federation and having special police ranks, employees of the internal affairs bodies of the Russian Federation who perform tasks to assist the federal security services in areas adjoining the areas of their own;
• family members of the above persons.

Preferential categories are exempted from paying property tax in respect of one real estate object of each type not used in entrepreneurial activity. To use the benefit, the calendar year is recognized as a period of participation in the time, regardless of the term of participation in his.

Andrei Khabarov also spoke about other support measures provided for military personnel and mobilized. For such a category of taxpayers, it is provided for the extension of the terms of payment of all property taxes for the life and three months.

Veterans of military operations also use benefits. This category of taxpayers applies:

• exemption from property tax in respect of one real estate object of each type not used in entrepreneurial activity;
• reduction of the tax base for land tax by the value of the cadastral value of 600 square meters of the area of ​​one land plot;
• exemption from transport tax for cars with a capacity of up to 150 horsepower. This benefit will be applied when calculating the transport tax in 2025.

For war veterans, the tax authority applies benefits in lawlessly — on the basis of information received from the social fund of Russia.

You can clarify the preferential categories using the Service of the Federal Tax Service of Russia «Reference information on the rates and benefits of property taxes». For the search, it is necessary to choose a type of tax, the tax period and the region, after which the service will issue a regulatory document that establishes benefits.

Elena Maslova, the chief state tax inspector of the public service provision department, spoke about the advantages of electronic interaction with the tax service. She clarified what electronic services Participants in a special military operation and members of their families can take advantage. You can check the availability of benefits in the Service of the Federal Tax Service of Russia «Personal office of the taxpayer for individuals» In the section «Information», the tab «Benefits». If the benefit is not taken into account, a taxpayer who has the right to it can send an application directly in the personal account. Also, a statement of benefit can be submitted through MFCby mail or personally.

Elena Mackupuro, Deputy Head of Camel Control of the personal income tax of personal income tax No. 1, covered the issues of taxing on individuals (personal income tax) of monetary allowance and other payments received by military personnel.

The following types of income are exempted from paying personal income tax for participants:

• Cash and property payments received free of charge by the participant in connection with the passage of military service on mobilization/contract.
• Material assistance received in connection with the conclusion of the contract and paid by the employer or the state.
• Material assistance to the participant of the Family/members of his family in connection with wound, injury, and other damage to health.
• Revenues in connection with the termination of an obligation under a loan agreement (loan agreement).
• All types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self -government related to compensation for harm caused by injury or other damage to health.

In 2025, personal income tax rates for participants will remain unchanged: for income up to 5 million rubles — 13%, and for income more than 5 million rubles — 15%.

Seminar listeners noted the high value of the information received and thanked the administration employees.

Source: press service of the Federal Tax Service of Russia in Sevastopol

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