Налоговые вычеты
Государственной Думой Федерального Собрания РФ принят федеральный закон № 607168-7 «О внесении изменений в часть вторую Налогового кодекса РФ и статью 9 Федерального закона «О внесении изменений в части первую и вторую Налогового кодекса РФ и отдельные законодательные акты Российской Федерации о налогах и сборах», в котором предусмотрено предоставление физическим лицам, имеющим трех и более несовершеннолетних детей, дополнительных налоговых вычетов.
По земельному налогу — в размере кадастровой стоимости 600 кв. м площади одного земельного участка. По налогу на имущество физических лиц — в размере 5 кв. м общей площади квартиры, части квартиры, комнаты и 7 кв. м общей площади жилого дома, части жилого дома в расчете на каждого несовершеннолетнего ребенка. Налоговые вычеты, вводятся с налогового периода 2018 года.
Для получения льготы необходимо представить в налоговые органы до 01.05.2019 года заявление о предоставлении налоговой льготы по форме, предусмотренной приказом ФНС России от 14.11.2017 № ММВ-7-21/897@, для тех многодетных-владельцев налогооблагаемого имущества, о которых у налоговых органов отсутствуют сведения, в том числе о количестве детей в течение налогового периода 2018 года.
При возникновении вопросов, можно обратиться в контакт-центр ФНС России по бесплатному номеру 8-800-22-222-22.
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