Tax Service of Sevastopol: the list of benefits for citizens has been significantly expanded

Since the new year, changes to the Tax Code introduced by Federal Law No. 425-FZwhich allow more citizens to receive personal income tax benefits and targeted assistance.

Thus, starting from the 2022 tax period, a transport tax benefit will be introduced for military veterans, SVO participants and members of their families. From 2026, it will extend to Heroes of the Russian Federation, the Soviet Union, and persons awarded the Order of Glory of three degrees. The benefit is provided for one vehicle with the maximum calculated tax amount, with the exception of passenger cars with an average cost of 10 million rubles (the tax amount for which is calculated taking into account an increasing factor of 3), water vehicles (except for motor boats) and air vehicles.

For SVO participants and members of their families, it is planned to provide a deduction that reduces the land tax base by the cadastral value of 600 square meters. m of area of ​​one land plot (from the tax period of 2022). From 2026, the specified deduction, as well as a reduction in the tax base for an apartment (room) and a residential building by the cadastral value of 5 and 7 square meters, respectively. m for each child, it is planned to apply to persons with three or more minor children (children under the age of 23 studying full-time in educational institutions).

Also, from the tax period of 2024, individuals will be exempt from taxation in relation to all land plots and other real estate owned by them located in the territory where the regime of a state of emergency, emergency situation or the legal regime of a counter-terrorism operation is in force. Residents of those regions where temporary resettlement (evacuation) of citizens is taking place will be able to take advantage of the benefit. The exemption will apply to the entire tax period in which the corresponding regime was applied.

For families with children, a personal income tax benefit will be applied when selling residential premises to improve living conditions. The benefit will be available not only to families with minor children, but also to families with incapacitated children, regardless of their age. Parents with two or more children will be provided with benefits for improving housing conditions, including if the child was born after the sale of housing, but before April 30 of the following year.

Also among the amendments:

• expanding the possibility of using a social tax deduction for personal income tax for parents paying for sports activities;
• exemption from personal income tax on the income of participants in the Zemsky Trainer program in the form of a one-time compensation payment;

Benefits will be provided primarily proactively (without declaration) on the basis of information sent to the tax authorities in the framework of interaction with social protection authorities, the operator of the Unified Federal State Information System on agricultural lands, the federal executive body authorized to solve problems in the field of protecting the population and territories from emergency situations, federal executive bodies that provide for military and equivalent service, and others.

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

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