Renting an apartment officially, you not only agree to pay taxes, but also provide yourself with an additional safety net.
If something goes wrong, you will have to defend personal rights. Then every advance document will matter.
The main requirements relating to rental relations are contained in two codes – Housing and Civil. The sanctions applied to “shadow” landlords are specified in the Criminal Code of the Russian Federation and the Administrative Code.
Apartment Rental Agreement – Rules for Registration
The first condition of a formal transaction is the conclusion of a written agreement between the landlord and tenant. The contract necessarily contains clauses in which:
- lists persons intending to occupy living space with the tenant;
- establishes a scheme for utility payments and repairs;
- determines the order of visiting the apartment by its owner, etc. (download on the Internet and compare several samples to understand which points are important for you).
The appendix usually lists the expensive things given to tenants for use, and provide brief information about the initial state of each value.
In addition to the contract and the specified application you need to make:
- the act of acceptance;
- sheet for entering information about the fact of each payment received.
Obtaining written consent from homeowners
A person who is married does not have the right to enter into a lease agreement without the written confirmation of the relevant apartment owners.
It is possible to fix the fact of agreement in a simple way: ask co-owners of real estate to sign the contract.
Another option is to get notarized powers of attorney from these people.
Appeal in UFNS
With the resulting package of papers, the landlord should go to the UFNS office to file a 3-NDFL declaration. Additionally, you must have a passport and proof of ownership.
The tax is treated with data for the past year until April 30 of the current year. An individual pays a tax of 13% of income.
If desired, the owner acts differently – is registered as an individual entrepreneur and submits an income declaration as an entrepreneur. PI pays tax at a rate of 6% – according to the USN, but it is still burdened with fixed insurance premiums (21 thousand rubles per year).
A landlord who chose to register his activities as a business can use PSN, the patent system of taxation. According to it, the potential tax is calculated in advance and paid in advance. A patent is bought for a period from a month to a year, but, we note, it does not “go over” to the next calendar year. The amount of tax depends on the area of the apartment and the rates established in the region.
What happens if you rent an apartment and do not inform the tax about it?
Maybe nobody will know about your additional source of income. But another course of events is also quite likely. Having received information about the secret earnings of a citizen, the tax authority must file a lawsuit against him in order to recover the hidden amount (and at the same time – fines and penalties for violating the terms of payment). Even criminal punishment is not excluded.
Article 198 of the Criminal Code of the Russian Federation states that tax evasion of an individual from:
shall be punished with a fine in the amount of from one hundred thousand to three hundred thousand rubles, or in the amount of the salary or other income of the convicted person for a period of one to two years, or forced labor for up to one year, or arrest for up to six months, or imprisonment for up to one year.
The punishment will be even more severe if a similar act is recognized as “committed on a large scale”.
Registration of the object
When housing is rented for a period of more than a year, the contract no later than one month from the date of signing by both parties is supposed to be provided to Rosreestr – to register the charge.
Ignoring this rule in the worst case will entail material liability – the landlord will have to pay fines (in total – about seven thousand rubles).