Under the property should be understood materialobjects that have useful properties. They can be owned by citizens or legal entities. Property can be and ownerless. Objects are leased, transferred to ownership, economic management, operational management. All property is legally divided into movable and immovable property. Let's consider features of each category.
What about movable property?
Objects that can not be moved without violationintegrity, are immovable. Everything that relates to movable property can be transferred to another person physically. This, for example, natural resources, livestock, furniture, equipment and so on.
When assigning certain values to a specificcategory should take into account a number of nuances. So, forest plantations certainly refer to real estate. But the felled trees are movable property, as it can be transported from one place to another.
Main criteria
When assigning an object to immovable or movable property, two characteristics apply:
- Legal. The thing is referred to real estate without regard to its connection to the land.
- Material. This criterion reflects the relationship of the object to the ground.
If you use a material feature whenclassification, then movable property is considered to be values that do not have a strong connection with the earth. In the legal sense, they are objects, the movement of which is possible without causing them disproportionate damage and not attributed by law to real estate.
Accounting
By common rules, movable propertystate registration is not subject. However, the legislation provides for several exceptions. In the Russian Federation there are several registers of movable property. Values such as weapons, transportation, museum exhibits and so on are subject to accounting. In addition, there are registers of secured movable property, material assets belonging to debtors, etc.
Historical reference
Classification of property for immovable and movable propertywas introduced in Roman law. Everything was considered as the first thing that could be moved. Real estate recognized land, as well as objects that were created on them, the space above them, subsoil. In Roman law, the principle was that all that was done on the surface followed it.
Classification is based on ancient traditions.At the initial stage of the state formation, the land was state property: any member of the community could use it. In this case, the rights of individuals were determined by the institution of ownership. It was assumed that the subject could be the master of the thing, use it for his own purposes to obtain some kind of benefits, but the ability to dispose of it was limited.
The transactions with the land could only be carried outquirites (citizens of Rome) and only among themselves. For this purpose, the civil law institute was the institution of the management - a special public process. His validity was confirmed by a judicial act. Transactions with movable property (sale, among others) were made without acquisitions: citizens simply transferred objects to each other.
Nuances of state registration
According to the provisions of the second paragraph of Article 130 of the Civil Code,movable property is considered all objects, including securities and money not attributed by law to real estate. As stated above, the norms may provide for mandatory state registration of transactions with individual movable items. It is, in particular, about objects whose turnover is limited. In such cases, registration has a title to the law and affects the validity of the contract. Movable property can be registered in the police department. In this case, talk about the so-called technical registration. It can only affect the implementation of civil rights, but not their termination, change or occurrence.
Money
In economic terms, they area kind of commodity acting as a universal equivalent. Civil law recognizes money as a thing, an object of the material world. Their purpose is to meet the specific needs of members of society.
Money can be the only(independent) object of legal relations (for example, in a loan agreement). They are also a payment instrument in some transactions (purchase-sale, contract, transportation). Payments are made in cash and by bank transfer.
Security
Its definition is disclosed in the 1st paragraph of the 142ndarticle GC. A security document recognizes a document certifying property rights, the sale or transfer of which is allowed only upon its presentation. It remains property irrespective of the way of securing rights: in any case, general provisions on civil turnover will be in effect, provided for movable property.
In the second paragraph of Article 144 of the Civil Code it is stipulated that the absence of mandatory requisites or inconsistency of the form prescribed for it entails the nullity of the document.
Pledge of movable property
The Institute of Pledge is designed to providefulfillment of obligations by the debtor to creditors. The corresponding legal relations are regulated by the rules of paragraph 3 of Ch. 23 GK, the Fundamentals of Legislation on the notary and a number of other legal acts.
Pledge of legal relations are formalized by the contract. It can have a simple written form or be notarized.
The obligations under the agreement depend on the maintransactions. If it is declared invalid, then the pledge will be considered as such. The debtor can transfer his property to the creditor or establish the right to pledge. In the latter case, the object remains with the debtor, but the creditor has the right to use it in the event of the occurrence of circumstances specified in the contract.
It should be noted that the right to pledge can not be terminated when the actual owner of the property changes. This is possible only if the agreement is terminated or in specially stipulated cases.
The law does not fix what kind of movable property can be transferred as collateral. It seems that you can not lay objects whose turnover is limited or prohibited.
Register of objects
When concluding a pledge agreement, it is necessary toan authorized state body to send a notice. There is a special registry of notifications. Movable property pledged as security is accounted for at the request of the person concerned. They may be a pledgee, mortgagor or their representatives.
Each notice of pledge of movable propertya unique number is assigned. It is entered in the register. The search for necessary information is carried out by unique number, subject of pledge or data about the pledger.
By order of the Ministry of Justice, special forms of notification were introduced: on the occurrence, change, exclusion of collateral and several forms for transactions with bonds.
For notarization, the person concernedpasses documents to the notary, including a contract. The authorized person fills in the required form. The attestation can be carried out at any notary irrespective of the place of conclusion of the contract.
Rules of filing
Notification can be sent in paper orin electronic format. In the latter case, the sender must have a digital signature. Sending is carried out exclusively through the Internet. If you create an e-mail notification, certify it with a signature, download it to a flash card and give it to a notary, it will not be considered sending the document in electronic form.
Rules for filing a notice in digital formthe following. The notary in the module of the EIS of notary creates an electronic document, in which he enters the necessary data. After that, the notification is certified with a digital signature and uploaded to the server. Then the document is registered in the register.
According to one pledge agreement you can fileonly one notification, regardless of the number of objects. The document provides a field for describing the property. If the objects do not have unique numbers, you need to bring their properties for further identification.
After registration by a notary publicthe interested person receives the certificate. It confirms the registration of the document in the register. The certificate contains the time of inclusion of the notice in the register and information about the object. This document can be issued in electronic form or on paper.
Features of taxation
As stated above, movable objects includemeans of transport. Previously, two taxes were levied: payments were levied by owners of the TS and physical persons owned by air and water vehicles. The situation changed in 2003. Since January 1, the subjects owning the vehicle have paid the transport tax once a year. The tax on movable property is deducted to the regional budget. This deduction is fixed in the Tax Code and is enforced by the law of the subject. Regional authorities set a specific rate, terms and procedure for payment.
Deductions for movable property in Moscow are carried out pursuant to Law No. 33 of 9 July 2008.
Payers are legal entities and citizens,which are registered TS, which are objects of taxation. These subjects include those who own transport on any legal basis. This can be not only property, but also rental movable property.
Objects
They are vehicles:
- Ground. They are motorcycles, buses, cars, scooters and other mechanisms and machines on caterpillar and pneumatic travel.
- Water. They are sailing ships, yachts, motor ships, motor boats, non-self-propelled boats and so on.
- The air. This category includes airplanes, helicopters, and so on.
The object of taxation is not recognized as motor boats,whose engine power does not exceed 5 liters. s., rowing boats, cars intended for disabled people, cars with a vehicle capacity of not more than 100 liters. from.
The tax base
Calculation of tax on movable propertyis carried out in accordance with the provisions of Article 359 of the Tax Code. The definition of the base is made according to different rules depending on the characteristics of the transport. So, with respect to:
- Transport, having an engine, - as the power of the motor in horsepower.
- TS, for which the thrust of the engine is set, - as static thrust in the take-off mode in kilograms of force.
- Water towed (non-self-propelled) means - as the gross tonnage (determined in register tons).
- Air and water vehicles, not mentioned above, as a unit of the vehicle.
Betting
Regional authorities establish them on the basis ofthe basic values given in Article 361 of the Tax Code. These rates in the subjects can be changed (reduced / increased), but not more than tenfold. Legislation allows differentiation of values with respect to specific categories of the TS, taking into account the number of years that have elapsed since the release date or the ecological class. The table below shows the basic rates of tax on movable property (in Moscow they will, naturally, be higher than in other regions of the Russian Federation) for 2017-2018.
Special conditions for taxation
At the federal level, for persons exercisingdeductions from movable property, benefits in the form of exemption from this obligation are not provided. However, in many regions, indulgences are established for certain categories of citizens: veterans, disabled people, the poor, large families, and so on.
Order of deductions
Платежи с движимого имущества юридических лиц are sent to the budget in the manner prescribed in 362nd and 363rd articles of the Tax Code. Organizations calculate the amounts independently on the basis of information contained in the vehicle's technical certificates and certificates of their state registration. The Tax Code provides for the possibility to pay advance payments on transport tax. They are listed at the end of each billing period. The advance is defined as the product of the rate and the tax base.
As a source of tax for legal entities arecosts that are taken into account when forming the base. Terms of advance and tax deductions are established by regional legislation. In Moscow, there are no reporting periods. Consequently, enterprises in the capital do not pay advances. The deadline for payment of tax on movable property for legal entities is before February 5 of the year following the last accounting period. In this case, the declaration must be submitted before 01.02.
For citizens calculation of transport taxcarried out on the basis of information provided by the bodies registering the vehicle, until 31.12 of the past year until 01.02 of the current period. The term of payment is determined by regional legislation. At the same time, it cannot be installed earlier than 01.11 of the year following the expired period.
Calculation specifics
In determining the amount of payment into accountthe number of months during which the vehicle was registered to the payer is taken. If during the year the transport was registered or deregistered, the tax is determined taking into account the coefficient. It is equal to the ratio of the number of full months, during which the vehicle was listed as a specific subject, to 12. The month of deregistration and registration is taken to be full.
If for some reason the transport is not used or is not used for the whole year, the calculation and payment of the tax is carried out for the entire year.
The property
The composition of this category of objects of the material world is defined in article 130 of the Civil Code. In paragraph 1 of the norm it is established that the following are considered as real estate:
- Land and subsoil.
- Objects that have a strong connection with the land (buildings, buildings), forest areas.
- Objects that are considered real estate for other reasons (space objects, for example).
Land and subsoil
Land and other natural resources can transitionfrom one subject to another (to alienate and so on.) in so far as their turnover is allowed by LC. Legal relations concerning the disposal, use, possession of land are regulated by the Civil Code, unless otherwise provided for in the Forest, Water, Land Codes, laws on subsurface resources, nature protection and other special federal legal acts.
The subsoil is a part of the earth’s crust undersoil layer, and if it is absent - under the earth's surface and the bottom of watercourses and water bodies located up to the marks available for geological research and development. Such plots cannot be a subject of donation, purchase and sale, pledge, inheritance, or contribution. They cannot be alienated in any way. The subsoil within the borders of the Russian Federation, minerals, various energy and other resources, are recognized as state property. Issues relating to disposition, possession, use of them are assigned to the joint jurisdiction of the federal and regional authorities.
Nuances
The list is fixed in the first paragraph of the 130th статьи ГК, не считается исчерпывающим.Real estate legislation may also recognize other property. For example, according to Article 132 of the Civil Code, an enterprise is a special object. As a property complex, it is used for business. An enterprise can act as an independent object of a transaction (collateral, lease, sale, etc.).
The key feature of such propertyComplexes is that its structure includes all objects intended for conducting activities. The concept of "property" in this case is interpreted in a broad sense. It covers not only things (land, facilities, etc.), but also claims and debts. In addition to property, as part of the enterprise, they allocate exclusive rights to designations, means of individualization of the company itself and its products. It should, however, be borne in mind that this is only a general rule. By special regulatory acts, certain things or rights may be excluded from the enterprise.
Residential and non-residential objects
They are included in the composition of real estate in accordance with the first article of the Federal Law No. 122.
Residential is called an isolated room, suitablefor permanent residence of people. At the same time, it should meet town planning, sanitary, technical and fire safety requirements. Uninhabited is a room not used for human habitation. Depending on their purpose, such objects may be administrative, industrial, warehouse, commercial, etc.
Improvements made by the tenant at his own expense
Many persons enjoying real estatelease, refit and repair it. All these changes lead to an increase in the cost of the room. In practice, the question often arises: are such improvements - real estate or movable property? The answer to it will depend on the nature of such changes.
As stated above, movable things are different.from real estate the possibility of transfer and separation without causing disproportionate damage to objects. Accordingly, if the improvements made by the tenant can be separated from the property, assembled, disassembled, relocated, then they will be considered movable objects. It should be noted that the tax is not charged on such objects. Inseparable are considered such improvements that can be attributed to capex. Funds spent on such changes will be taken into account as the initial cost of the building. Accordingly, inseparable improvements should be recognized as real estate.
Donation
This transaction is executed by the contract.Its shape depends on the type of property. For example, a deed of gift of an immovable object must be registered. You can also give a movable thing verbally. However, the law provides for exceptions when the written form is required (although without state registration). This rule applies if:
- The donor is a legal entity, and the value of the object exceeds 3 thousand rubles.
- The contract contains a promise to give the thing as a gift in the future.
It should be noted that the transfer of an object as a gift from one commercial enterprise to another is not allowed. Exception - gifts, the cost of which is less than 3 thousand rubles.
Property valuation
It is carried out by several methods:
- Comparative.
- Costly.
- Profitable.
The first method involves identificationcompeting values, determining the level of their comparability to the proposed object to adjust the cost of sale of similar property in accordance with the changing market conditions.
Using a comparative approach, you can determinemarket price based on the place of use of the thing. When calculating, however, it is necessary to take into account transportation costs, costs of construction, installation, commissioning and so on.
An expensive method involves usingdata on current prices and market conditions. This information allows you to determine the value of entrepreneurial profits, show the economic benefits, the degree of functional depreciation of property from the moment of its release to the market.
When using the profitable appraiser methodshould have information about the functioning of the property market. The specialist needs to determine the operating costs, the estimated rate of return, the competitive potential of the evaluated object.
The choice of method depends on the characteristics of the property, the goals and objectives of the assessment itself. Most often it is necessary in the event of a dispute over the property.
