Publication date: 06.06.2024
Peculiarities of taxation of real estate separated from the land plot
Introduction
Real estate taxation is an important aspect of the tax system of Ukraine, which ensures stable revenues to local budgets. The tax on real estate, other than land, has its own characteristics that are important for owners of residential and non-residential real estate to consider. In this article, we will consider the main aspects of real estate taxation, its legal regulation and provide recommendations for obtaining professional legal assistance.
Substantive provisions
Tax on immovable property, other than land, is regulated by Article 266 of the Tax Code of Ukraine. It is a local tax, so its calculation procedure and rates may differ depending on the region.
Objects of taxation
The objects of taxation are:
- Residential real estate: apartments, houses, other premises used for living.
- Non-residential real estate: commercial premises, offices, warehouses, industrial buildings and other non-residential objects.
Tax payers
Tax payers are individuals and legal entities that own real estate. The tax is calculated on the basis of data from the State Register of Real Property Rights.
Tax rates
Real estate tax rates are set by local councils within the limits set by the Tax Code of Ukraine. The tax rate cannot exceed 1.5% of the minimum wage per 1 square meter of the tax base.
Benefits and exemptions
Benefits and tax exemptions are provided for certain categories of taxpayers. In particular, owners of real estate, the area of which does not exceed certain limits (for apartments - up to 60 square meters, for houses - up to 120 square meters) are exempted from paying the tax. Local councils can establish additional benefits for low-income families, pensioners and other vulnerable categories of the population.
Tax calculation and payment procedure
Tax authorities charge tax on the basis of data from the State Register of Real Property Rights. Payers receive a tax notification-decision, which indicates the amount of tax and the terms of its payment. Tax payment is made within 60 days from the date of delivery of the tax notice-decision.
Liability for non-payment of tax
In case of failure to pay the tax within the specified period, interest is charged, and fines may also be applied. Tax authorities have the right to go to court to collect the debt.
Legal analysis of the situation
If you have questions about real estate taxation, it is recommended to conduct a legal analysis of the situation with the help of professionals. A lawyer's consultation will help clarify all the nuances and avoid possible problems with the tax authorities. In particular, you can get the help of a lawyer online, which allows you to solve your questions conveniently and quickly.
Written consultation
For a more detailed consideration of your situation, you can use the written consultation service. This will allow you to get a detailed legal opinion that will help you act correctly in difficult tax situations.
Lawyer online
In today's world, more and more property owners are choosing the services of a lawyer online to solve their legal issues. It is convenient, fast and efficient. A lawyer will help you deal with real estate taxation issues, provide advice and suggest optimal ways to solve your problems.
Conclusion
Taxation of real estate separated from the land plot is an important aspect of the tax system of Ukraine, which requires careful attention and knowledge of the legislation. To avoid possible problems with the tax authorities and to ensure the correct assessment and payment of taxes, it is recommended to contact professionals.
Consultation of a lawyer, legal analysis of the situation, assistance of a lawyer online and written consultation - these are the services that will help you understand all the nuances of real estate taxation and make the right decisions.
