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Депутати перезатвердили податок на нерухоме майно

Депутати перезатвердили податок на нерухоме майно

Виняток – об’єкти житлової нерухомості, які перебувають у власності юридичних осіб, пишеКорупція. Маркет
 
«Відповідно до Податкового кодексу, з 2017 року граничний розмір ставки податку на нерухоме майно знизився до 1,5%.

А в нас у місті дотепер для юридичних осіб, які мають житлову нерухомість, була ставка 2%. Відповідно цю ставку зменшили до 1,5%, – розповідає Олег Забарило, заступник начальника управління економіки, начальник відділу податкового та тарифного регулювання міськради.

– А ще, згідно зі змінами, внесеними у грудні до Податкового кодексу, до моменту затвердження міськрадою податкових ставок, застосовувався понижувалтний коефіцієнт — 0,5%. Оскільки ставки перезатвердили у Львові 9 лютого, вони стають чинними з березня.

Тобто за січень і лютий при розрахунку податку застосовуватиметься понижувальний коефіцієнт, а з березня і до кінця року податок будуть розраховувати за ставкою 1,5%».

Решту ж ставок залишили без змін. Для квартир вона становить 0,5% мінімальної заробітної плати, для житлових будинків — 1%. Крім того, ставки податків для об»єктів нежитлової нерухомості, як і торік, залежать від місця розташування об»єкта.

Є 1, 2 і 3 зона. У першій зоні (зона спадщини ЮНЕСКО) ставка складає 1,25%, у другій (історичний ареал) — 1%, у третій (переферійній) — 0,75%.

«Оскільки фізичні особи сплачують податок за нерухоме майно наступного року, після того, як його розраховано, то братимуть до уваги мінімальну зарплату, встановлену законом на 1 січня звітного року, тобто 2016-го, — каже Олег Забарило.

– Підвищення мінімальної зарплати до 3200 гривень вплине на розмір нарахованого податку вже у 2018 році. Крім того, податок на нерухоме майно, відмінне від земельної ділянки, платитимуть львiв»яни, якi мають квартири площею понад 60 метрiв квадратних або ж будинок площею понад 120 квадратiв.

Якщо у власностi є кiлька квартир або квартири і будинки, то площу їх сумують і пільга в цьому випадку становить 180 квадратних метрів. За все, що понад це, потрібно платити податок».

Отож, власникові квартири площею, наприклад, 80 квадратних метрів, потрібно буде сплатити 137,8 гривні, враховуючи, що станом на 1 січня 2016 року мінімальна заробітна плата становила 1378 гривень. Уже наступного року податок на нерухомість для цього власника квартири становитиме 320 гривень.

До слова, якщо ж у власності платника податку перебувають об»єкти нерухомості. загальна площа яких перевищує 300 квадратних метрів для квартири або 500 квадратних метрів для будинка, то сума податку збільшується на 25 тисяч.

Тобто, окрім того податку, який буде нарахований за квадратні метри, що перевищують пільгову межу, треба заплатити додатково ще 25 тисяч гривень.

Зрештою, до 1 липня мешканці, які мають заплатити податок за нерухомість, отримають продаткові повідомлення і дізнаються, які суми їм нарахували.

Опубликовано: 25.02.2017 23:34



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