First we need to clarify the question, how old is this apartment in your property.If you own real estate for more than 3 years, the sale of the apartment no taxes at all do not need to pay.This rule is valid for any value of transactions in the amount of the apartment and is not limited by the number of transactions.In other words, if you have thirty apartments over 3 years, you sell when they do not have to be the state.
When you owned the apartment at least 3 years, the sale of real estate held by a somewhat different pattern.By law, the seller must pay a flat tax of the state in the amount of 1
3% of the money received from the sale of the amount, if it exceeds one million Russian rubles.If the amount of the sale of an apartment was less than one million, the calculated difference between the amount of the transaction and one million.With the payment of this amount is referred to 13%.
transaction was carried out in the amount of more than one million rubles, while the tax is calculated from net profit - 13% of the difference documented value of the apartment and the price of its sales.
tax on sale of an apartment is not paid, if the property was given to you left a legacy for a long time, but the right to property, you got just now.The fact that in such a situation, the successor automatically acquires ownership rights from the moment of death of the testator.
apartment belongs to you on a fractional ownership, the tax amount is distributed among the owners of equity shares, respectively.
If ever your apartment has been built through the cooperative participation, you become its owner at the time when the last part of the paid share.
There are situations when the participants of the sale go to the falsified data to specify the price of the apartment.This step is done in order to reduce tax payments, but can cause a claim from tax authorities for tax evasion.
If the seller is an apartment is not a citizen of Russia, the tax on property sales varies and amounts to 30%.