Information of FNS of Russia "On the land tax"
The parcels of land which are the part of common property of the apartment house are not the taxation object on the land tax. This regulation became effective since January 1, 2015.
We pay attention that treat common property of the apartment house:
- the rooms in the house which are not parts of apartments and intended for service more than one room in the house including interroom landings, ladders, elevators, lift mines, corridors, technical floors, attics, cellars in which there are engineering communications, technical cellars;
- other rooms which are not belonging to certain owners and intended for social needs of owners of rooms for the house including rooms for the organization of leisure, cultural development, children's creativity, sports activities; the parcel of land on which this house, with elements of gardening and improvement, other objects intended for service, operation and improvement of this house and located on the specified parcel of land is located.
Since January 1, 2015 payment of the land tax by owners of rooms of the apartment house for the parcel of land which is the part of common property of this house is not made.
Earlier the owner of the room of the apartment house was the taxpayer of the land tax for the share of the parcel of land under the apartment house.