What property tax benefits are provided to organizations and individual entrepreneurs engaged in social activities, and how can I apply for such benefits?
Organizations and individual entrepreneurs engaged in social activities may be granted property tax benefits. These benefits are set by regional authorities and depend on the specific subject of the Russian Federation.
Categories of social organizations eligible for benefits:
Charitable foundations: Organizations engaged in charitable activities are entitled to full exemption from property tax used directly for the implementation of the foundation's goals.
Public associations of the disabled: Such organizations receive full tax relief on property that is used exclusively for their statutory activities.
Social service institutions: State and municipal institutions that provide social services to the public may qualify for partial or complete exemption from property tax.
Housing and communal services companies: Companies that service the housing stock and provide utilities can receive benefits by decision of local authorities.
The procedure for registration of benefits:
To receive tax benefits, you must apply to the tax authority with an application and an attachment of documents confirming the right to benefits. The following documents are usually required:
- Application for benefits.
- Copies of the founding documents attesting to the nature of the organization's activities.
- Documents confirming the intended use of the property (for example, lease agreements).
- A certificate of registration as a non-profit organization or other status that entitles you to benefits.
It is recommended to consult with the local tax authority in advance to clarify the list of necessary documents and the procedure for submitting an application.