Where can I rent a commercial space? non-residential premises or warehouse? How to rent retail space for a store? How to rent out correctly commercial real estate?

Hello to everyone who has visited the website of the popular online magazine “HeatherBeaver”! We have an expert with you - Denis Kuderin.

The topic of today's conversation is commercial real estate rental. The article will be useful to businessmen, owners of non-residential premises and all those who are interested in current financial issues.

At the end of the article you will find an overview of the most reliable Russian real estate companies that provide intermediary services in leasing commercial properties.

So let's begin!

1. Why rent commercial real estate?

Successful business activity largely depends on the well-chosen premises for doing business. This is especially true for trade and the service sector. A cozy, well-equipped store in a busy part of the city attracts customers in itself.

The same can be said about offices. Every self-respecting company should have good premises for work and receiving visitors. Even if you sell goods through an online store, you need a place to complete and issue orders, as well as solutions controversial issues with buyers.

Not every businessman, especially a beginner, can afford to purchase non-residential premises. In such cases, renting commercial real estate comes to the rescue.

We list all the advantages of renting:

• relatively low financial costs;
• a simpler documentation procedure compared to purchasing;
• the ability to change the landlord and move to another building at any time;
• a large selection of real estate, especially in big cities.

The reverse process - renting out premises - also has many advantages. First of all, it is a reliable source of passive income. Acquiring ownership of commercial space (retail, office, industrial and others) is a good investment option.

While it exists private business, its representatives will constantly need premises to conduct business, which means that property owners will have a stable profit without much labor.

Finding suitable premises for a business is a troublesome undertaking. The fastest and most reliable way to find an object is to use the services of professional intermediaries.

There is a detailed article on our website about how modern ones work.

2. How to rent commercial real estate - 5 useful tips

When renting commercial properties, you need to be as careful as possible in choosing them. The parameters and functional characteristics of the premises determine how soon you can start a business activity, and whether the object will fully meet the goals of your business.

First, decide how you will look for suitable premises - on your own or with the help of an agency. The first method assumes the presence of an unlimited supply of free time and is associated with various risks. The second option is safer and more reliable.

You will find additional information on the topic of working with intermediaries in the article “”.

Expert advice will help you avoid common tenant mistakes.

Tip 1. Carefully study the hood and ventilation systems

You or your employees will be working in the room, so the presence of working ventilation systems is the most important point. The lack of powerful and autonomous ventilation in a building is a real obstacle to the normal operation of a cafe, restaurant, or grocery store.

Food products must be stored in appropriate conditions, and visitors and sellers should not be disturbed by foreign odors. Moreover, sanitary services simply will not allow you to use the facility as a catering establishment or grocery store if it only has general ventilation.

Tip 2: Focus on loading and unloading areas

A convenient area for loading and unloading goods is another key point for owners of cafes, restaurants, canteens and shops.

It is important that the area where loading and unloading operations will be carried out does not overlook the courtyard of a residential building or the roadway. If you disturb residents or motorists, you will be tormented with complaints.

The issue of adequate power supply is especially relevant for tenants whose business involves the use of energy-consuming equipment - refrigerators, electric ovens, machine tools, etc.

Make sure that the electrical cables in the room are capacious enough to fully meet the needs of the enterprise.

Tip 4. Read the terms of the contract carefully

Before signing your signature on the lease agreement, carefully read the terms and conditions under which you are entering into a deal.

The contract must contain the following points:

• rental terms, cost and method of payment;
• if the premises are rented with equipment, then an inventory of the property must be drawn up;
• liability of the parties for violation of the contract;
• terms of termination of the agreement.

Expenses for utilities, garbage removal, maintenance fire protection system and the security alarm system is usually taken care of by the tenant. However, the landlord pays for major repairs, if necessary, including replacement of plumbing communications and electrical wiring if they fail.

Discuss in advance with the landlord the issue of property insurance - whether such an agreement will be drawn up, and if not, decide who will pay for losses in the event of unforeseen situations.

It is imperative to check the owner’s title documents – the purchase and sale agreement, an extract from the State Register on the right of ownership.

Make sure that the premises actually belong to the person who is renting it to you. Otherwise, one day the real owner of the object will appear with the appropriate powers. It is also important that the premises are not mortgaged, have not been seized for debts, or have other encumbrances.

A person who is far from the intricacies of housing law should take advantage of professional help when renting or purchasing non-residential premises. For example, you can clarify for yourself all the unclear points on the Pravoved website, a resource where specialists from all areas of jurisprudence work.

You can ask your question even without registering, right on the main page. You will receive a legally correct and competent answer in just a few minutes, and completely free of charge. If your problem requires in-depth study, you will need to pay for the services of professionals, but you have the right to set the amount of the fee yourself.

Step 2. Determine the amount of rent

To find out the optimal rental price, use one of two options. The first is to personally review your city’s databases and determine the approximate price range for renting similar premises. Second, delegate this task to a realtor.

By the way, in addition to real estate agencies, private brokers provide intermediary services. They typically charge 25-50% less for their work than companies. However, private specialists working with non-residential real estate, even major cities– units.

5. If you rent out commercial real estate - 3 main risks for the landlord

Every landlord is concerned about the condition of his property and wants to make a profit from rent, not losses.

We will list the main risks for commercial property owners and show you how to avoid them.

Risk 1. Use of the premises for other purposes

Each well-drafted lease agreement specifies for what purpose and how the leased premises will be used. This also applies to equipment that you rent out along with your rental.

If the tenant promised to use the premises as a warehouse, but installed a retail store in it, you have the right to fine him or terminate the agreement without returning the rental price.

Risk 2. Damage or loss of property

You handed over the facility and equipment to what you thought was a respectable citizen, but he, to use diplomatic language, did not live up to your expectations. Namely, he brought the premises to a state of ruin, broke the equipment, unscrewed the light bulbs and generally behaved like a pig.

In such cases, the owner has the right to demand compensation for damage in full. Moreover, not only repair costs must be reimbursed, but also the market value of the damaged equipment.

Liability is not provided if the object and property were damaged as a result of unforeseen circumstances - for example, a fire or flood.

Risk 3. Tenant’s refusal to pay monthly rent

Sloppy payers should be punished with rubles. However, this is possible, again, if the lease agreement is drawn up according to all the rules. That is, the document must clearly stipulate the terms and amount of monthly payments.

6. If you rent commercial real estate - 3 main risks for the tenant

The tenant may also suffer as a result of illegal or unauthorized actions of the landlord.

Risk 1. Renting premises to which the “lessor” has no legal rights

If the premises are rented to you by a person who does not have the legal rights of the owner to the property, the contract will be considered invalid. To avoid this, require the presentation of title documents.

You can independently obtain an extract from Rosreestr by contacting the Multifunctional Center. The service is paid, but you will reliably know “who’s boss.”

Risk 2. Changing the locks on the premises immediately after making an advance payment

Yes, such situations still occur in nature. You sign an agreement, make an advance payment, receive the keys from hand to hand, and when you want to move into the premises with your property, it turns out that the locks have been changed, and there is no trace of the “owners”.

There is only one way out in such a situation - to contact the police and initiate a criminal case on the fact of fraud.

Risk 3. Sublease

The best way to explain this is with a simple example.

Example

The tenant Andrey, an aspiring entrepreneur, rented space for a store for a year, paying six months in advance. At the same time, the businessman did not check the title documents, relying on the honesty of the lessor.

After a month of successful trading, the real owner showed up in the store with a full set of original documents. He politely asked the tenant to move out of the occupied space. Andrey tried to find a subtenant in order to at least get his money paid in advance back, but the enterprising intermediary never responded to either calls or SMS.

Bottom line: Deal directly with the owner. At the very least, he should be aware of all the manipulations that occur with his property.

7. Professional assistance for tenants and landlords - review of TOP-3 real estate agencies

Finding a qualified intermediary is a difficult task. To help readers, we have compiled a review of the most reliable companies in Russia working with commercial real estate.

1) Agency.net

Real estate management agency. Will help landlords and tenants rent and rent: office, retail space, workshop, warehouse, mansion and any other commercial real estate. The company employs only experienced and qualified lawyers and realtors.

A significant advantage of the company is its professional approach, the presence of a detailed website, and the development of an individual strategy for each client of the office. There are no real estate services that the company’s specialists cannot provide to users.

Commercial real estate in Moscow and the region is the main specialization of the company. Respect has been operating on the market since 2004. The agency's initial goal was to provide clients with the widest range of services related to the rental, purchase and sale of real estate.

The process of leasing non-residential premises to a legal entity. face or physical face has some nuances and sometimes raises many questions. To carry out the activities of any organization, appropriate premises are required, which is not always possible to acquire as property. That is why it is more advisable to rent the necessary space.

Procedure for leasing non-residential premises by an individual

Is a physical required? individuals registration of individual entrepreneurs

In the Civil Code of the Russian Federation, Articles 130 and 213, paragraph 1, enshrine the right of any individual and legal entity to own non-residential property.

A citizen who is the owner of a particular area, according to the law, is able to own this property, dispose of it and use it at his own discretion. This right is noted in Article 209 of the Civil Code of the Russian Federation. Renting non-residential premises is a privilege of any citizen, enshrined in Article 608 of the Civil Code of the Russian Federation.

From the above data it follows that an individual can exercise his right to dispose of real estate owned by him. At the same time, he is not obliged to become an individual entrepreneur (i.e., open an individual entrepreneur), because Russian legislation does not contain such a condition.

The exception is the conduct of business activities by individuals. person by renting out space. In this case, it is necessary to open an individual entrepreneur.

In what cases is it necessary to obtain individual entrepreneur status?

Individuals can engage in entrepreneurial activity only after completing the appropriate registration procedure and obtaining the status of an individual entrepreneur. However, a citizen is not obliged to become a legal entity (Article 23, paragraph 1 of the Civil Code of the Russian Federation).

Entrepreneurial activity is distinguished by several characteristic features:

• regular receipt of cash proceeds as a result of the use of property (Article 2, Part 1 of the Civil Code of the Russian Federation);
• maintaining records of operations and transactions;
• the presence of stable connections with tenants;
• acquisition of real estate to make a profit during its sale or in the process of use;
• regular execution of transactions in a specific period;
• purchase of several non-residential premises for a similar purpose.

The key factor for the recognition of entrepreneurship is the rental of physical units. the person of real estate is to provide evidence that the transactions being carried out relate to activities for the purpose of obtaining permanent income.

For example, such confirmation could be the signing lease agreement for one year or more, repeated transactions with the same legal entities, etc. In this case, the citizen is obliged to register an individual entrepreneur.

Consequences for committing illegal business activities

When carrying out business by leasing physical space. by a person who has not undergone the appropriate registration of an individual entrepreneur, legal proceedings are initiated against him.

The offender is subject to one of two types of liability:

• criminal (collection of up to 300 thousand rubles, assignment of compulsory labor in the amount of up to 480 hours, a fine in the amount of income for 2 years or arrest for up to six months under Article 171 of the Criminal Code of the Russian Federation);
• administrative (collection from 500 to 2 thousand rubles under Article 14.1 of the first Code of Administrative Offenses of the Russian Federation).

Rules for concluding lease agreements

Russian legislation does not have special rules for regulating the transfer of non-residential premises for rent, therefore, when drawing up an agreement, it is necessary to focus on Chapter 34 of the Civil Code of the Russian Federation, which includes general information about rent.

Based on Article 606 of the Civil Code of the Russian Federation, the landlord, who in this case is not a legal entity, undertakes to transfer the rented space to the tenant for temporary use or possession after making a certain payment.

The agreement itself is drawn up in accordance with Articles 434, Part 2 and 609, Part 1 of the Civil Code of the Russian Federation in writing and with the signing of papers by both participants.

The contract must indicate the following conditions, without which the document will be considered invalid:

• details of both parties entering into the agreement;
• characteristics of the leased property (according to Article 607, Part 3 of the Civil Code of the Russian Federation, it is impossible to make a conclusion without indicating this data);
• conditions for using the facility;
• amount of rental payments.

The validity period may not be indicated in the document, then the agreement is concluded for an indefinite period (Article 610, part two of the Civil Code of the Russian Federation).

Also in the text there must be a code according to OKVED (the general classifier for the territory of Russia various types economic activity). For renting non-residential premises, OKVED number 70.20.2 is used.

The characteristics of the object include:

• inventory number;
• exact address (including floor and location on the floor);
• functional purpose (for example, office, warehouse, etc.);
• Name;
• square.

An agreement is called officially concluded only after the fact of its registration with the state. bodies of Rosreestr (Article 609 of the Civil Code of the Russian Federation). When drawing up with individuals or legal entities for a period of up to one calendar year, contracts do not require appropriate registration and can be concluded in any form (the same applies to extending the contract for the same period).

For government Registration will require the following documents:

• application (provided by a notary or a specialist who accepts the necessary papers);
• agreement with all available annexes;
• ID card (passport);
• receipt of payment of state duty (1,000 rubles);
• additional documentation, if necessary (consent of the spouse, permission from the guardianship authorities, etc.).

Landlord taxation

Any premises that generate income are subject to tax. The timing of payment and the procedure for its calculation depend directly on the status of the taxpayer:

• 6% of the rent amount under the simplified tax system with additional insurance contributions (for individual entrepreneurs);
• 13% personal income tax with one-time payment (for individuals, Art. 208, clause 1, clause 4 of the Tax Code of the Russian Federation).

Tax evasion will result in criminal liability or an administrative fine.

The procedure for leasing non-residential premises to a legal entity. face

A legal entity (for example, a real estate agency) can also act as a lessor. Based on Articles 213, paragraph 1, 209, paragraphs 1–2, 608 of the Civil Code, legal entities have the same rights to own, dispose and use real estate as individuals.

There is no limit on the number of available or rented non-residential premises, which is enshrined in Part 2 of Article 213 of the Civil Code of the Russian Federation.

Features of leasing legal premises. persons

The conclusion of a lease agreement and the regulation of the relations that arise after this are carried out in accordance with Articles of the Civil Code of the Russian Federation from 606 to 670.

The code for the activities of legal entities according to OKVED is indicated 70.20.2. The document must be drawn up exclusively in writing, regardless of the period of time for which the premises are rented, if one of the participants has the status of a legal entity (Article 609, Part 1 of the Civil Code of the Russian Federation).

All contracts must also contain the following data, without which the document will not be considered valid:

• characteristics of the premises being rented;
• details of the participants who entered into the agreement (Articles 432 and 606 of the Civil Code of the Russian Federation);
• amount of rental payments;
• nuances of using the premises and its repair;
• signatures of both parties;
• if there is no term for concluding the contract in the text of the document, it is recognized as concluded for an indefinite period (Article 610, part two of the Civil Code of the Russian Federation).

The agreement and all annexes to it are subject to registration with the state. register when signing for a period of more than one calendar year. Only after this is it considered officially concluded (Article 609 of the Civil Code of the Russian Federation). To register with the state. authorities, a legal entity will require the following documentation:

• registration application;
• a signed agreement with all attachments;
• cadastral passport of the premises;
• confirmation of the legal status of a legal entity (certificate of state registration, constituent documents, etc.);
• papers confirming payment of the state duty (15,000 rubles);
• additional documents, if required (for example, documents confirming the powers of representatives of the tenant or legal entity, etc.).

Renting non-residential premises from an individual

When concluding a lease agreement with a lessor who is not a legal entity, you must pay attention to the following nuances:

• the document must indicate the address and characteristics of the object;
• rental payments are not subject to VAT due to the fact that the contract is concluded with an individual. face;
• The amount of rent payments may also include utility bills;
• Payments are made in several ways - non-cash to an individual's bank account. persons or cash;
• changes in the amount of the fee can occur no more than once annually (Article 614, Part 3 of the Civil Code of the Russian Federation);
• When specifying a lease term of more than one year, it is necessary to register the agreement with the territorial body of Rosreestr.

Still have questions? Write your question in the form below and receive detailed legal advice:

Purchasing premises for a business at the initial stage of its creation can be problematic. That's why entrepreneurs prefer to rent real estate. This allows you to reduce one-time expenses. However rental of non-residential premises is associated with a number of features that distinguish the process from the classical one. This leads to a whole list of issues, the inability to quickly resolve which causes delays in the start of activities.

If a legal entity or individual wants to avoid them and speed up the process of renting out non-residential real estate as much as possible, the procedure should begin with an analysis of current information on the topic. We will talk further about the procedure for carrying out actions, the features that are superimposed on the procedure depending on the status of the tenant and the lessor, as well as the peculiarities of taxation.

Do individuals need to register as individual entrepreneurs to rent non-residential premises?

The right to own residential property is reserved for individuals in Articles 131 and 213 of the Civil Code of the Russian Federation. A person who is recognized as the owner of real estate has the right to dispose of it and use it at his own discretion. A similar possibility is fixed in Article 209 of the Civil Code of the Russian Federation. Moreover, every citizen has the opportunity to rent out non-residential premises. The rule is reflected in Article 608 of the Civil Code of the Russian Federation. An individual can exercise his right to rent out non-residential real estate. However, the articles of the law do not oblige to register as an individual entrepreneur. However, a person is engaged in entrepreneurial activity by renting out real estate, he will need to open an individual entrepreneur.

When is it impossible to avoid opening a private enterprise?

Individuals can begin to carry out entrepreneurial activities only after they have passed the appropriate registration and received the status of an individual entrepreneur. However, the law does not oblige a citizen to become a legal entity. A similar rule is reflected in Article 23 of the Civil Code of the Russian Federation. A number of features distinguish entrepreneurial activity from other manipulations.

Which includes:

• there are stable connections with the tenant of the property;
• during a certain period, transactions are carried out regularly;
• a person keeps records of concluded transactions and completed operations;
• the property was purchased specifically for transactions;
• a person has regular income from the use of real estate.

In order for the process of leasing real estate to be recognized as a business activity and lead to the need to register as an individual entrepreneur, it must be proven that all transactions were concluded with the aim of generating permanent income.

For example, confirmation may be the signing of a lease agreement for one year or more, as well as the conclusion of transactions with the same organizations. In this situation, registration as an individual entrepreneur will be required.

What happens if you fail to register as an individual entrepreneur?

If a person violates the articles of the law and begins to carry out business activities without registration, legal proceedings will be initiated against him. A citizen may be brought to administrative or criminal liability.

One of the following penalties may be applied to him:

• monetary penalty of 500-2000 rubles (Article 14.1 of the Code of Administrative Offenses of the Russian Federation);
• monetary penalty up to 300,000 rubles (Article 171 of the Criminal Code of the Russian Federation);
• involvement in compulsory work lasting 480 hours (Article 171 of the Criminal Code of the Russian Federation);
• arrest for up to six months (Article 171 of the Criminal Code of the Russian Federation);
• a fine in the amount of income for 2 years (Article 171 of the Criminal Code of the Russian Federation).

How is an agreement concluded with legal entities and individuals?

There is no rule in Russian legislation that regulates the rental of non-residential premises from an individual. When drawing up an agreement, it is necessary to rely on the provisions of Chapter 34 of the Civil Code of the Russian Federation. The regulatory legal act contains general information about the provision of property for rent.

Article 606 of the Civil Code of the Russian Federation reflects that the landlord, who is not a legal entity, is obliged to transfer non-residential real estate to the tenant for temporary use and possession after a certain payment has been made.

The lease agreement is drawn up in accordance with the standards contained in Articles 434 and 609 of the Civil Code of the Russian Federation. The parties to the agreement are required to draw up the document in writing. The finished paper is signed by each party.

The contract must contain mandatory information, which includes:

• details of legal and individuals;
• information about the object;
• conditions of use of real estate;
• rent amount.

The parties have the right to expressly indicate for what period the contract is concluded. If such information is missing, the property is considered to be leased for an indefinite period.

A similar rule is recorded in Article 610 of the Civil Code of the Russian Federation. The text of the contract must indicate the OKVED code. If premises are rented out, code 70.20.2 is used. The rule is relevant only if we are talking about non-residential premises. When filling out the characteristics of the object in the contract, you must be careful.

The document must reflect the following information:

• inventory number of the premises;
• exact address indicating the floor and location of the premises on it;
• purpose (for example, office, warehouse, etc.);
• The name of a room;
• real estate area.

In accordance with Article 609 of the Civil Code of the Russian Federation, an agreement is considered officially concluded only after it is registered with Rosreestr. If the transaction is concluded for a period of less than 1 year, registration is not required. The agreement can be drawn up in any form. A similar rule applies to extending the contract for the same period.

To undergo state registration, you will need to prepare a package of documents. It should include:

• an application that can be obtained from a notary or other specialist involved in receiving the necessary documents;
• the agreement and all appendices thereto;
• passports of individuals of the transaction;
• check for payment of state duty
• other documentation, if there is a need to provide it.

How is taxation carried out?

If the property produces income, it is taxed. Deadlines for depositing Money and the procedure for making calculations directly depends on the status of the taxpayer. If the calculation is carried out according to the simplified tax system with additional insurance contributions, the amount of deductions to the state will be 6% of the rent amount. A similar rule applies to individual entrepreneurs. By figuring out whether an individual can rent out the premises, it will be possible to find out that such an opportunity exists. However, the citizen will have to pay 13% personal income tax with a one-time payment. The rules are reflected in Article 208 of the Tax Code of the Russian Federation. If a citizen evades paying taxes, he will be subject to criminal liability or an administrative fine.

If the lessor is an organization

A legal entity can also rent out real estate. In accordance with Articles 209, 213 and 608 of the Civil Code of the Russian Federation, organizations have the same right to own, use and dispose of their own property as individuals. However, the law does not impose restrictions on the number of structures owned by a legal entity. A similar rule is reflected in Article 213 of the Civil Code of the Russian Federation. If the premises are leased by a legal entity, the agreement is concluded in accordance with Articles 606 and 670 of the Civil Code of the Russian Federation. In this case, the document must indicate OKVED code 70.20.2.

An agreement with a legal entity must be drawn up in writing. It does not matter for what period the property is provided.

The contract must also contain mandatory information, which includes:

• characteristics of the premises;
• information about legal entities and individuals appearing in the agreement;
• rent;
• features of the use of premises and repairs;
• signatures of the parties to the transaction.

If the lease term is not specified in the agreement, it is considered to be concluded for an indefinite period. This rule is enshrined in Article 610 of the Civil Code of the Russian Federation. The agreement and all annexes to it must also be registered with Rosreestr if non-residential real estate is leased for a period of more than 1 calendar year.

In order for the authorized body to agree to carry out registration, the representative of the legal entity will need to prepare the following documents:

• an application completed in accordance with the rules;
• a completed and signed agreement, as well as an annex to it;
• real estate cadastral passport;
• papers confirming the legal status of the organization;
• documents confirming the fact of payment of the state duty;
• additional papers, if required.

If the lessor is an individual

If an individual acts as a lessor, the process of drawing up an agreement and the specifics of the transaction change. So, the document must indicate the address and characteristics of the premises. In this case, targeted payments will not be subject to VAT. It also includes utility bills.

The person who rents commercial premises, can charge the fee to an individual’s bank account or provide it in cash.

Rent changes must be made in accordance with current legislation. Article 614 of the Civil Code of the Russian Federation stipulates that adjustments to the amount of payment should occur no more than once a year. If the contract is concluded for more than one year, the document must be registered with the territorial division of Rosreestr.

How is non-residential premises rented out? What laws govern this process and what conditions must be met for a commercial real estate lease transaction to be legal and legal for both parties? Read about this in our article.

The procedure for leasing non-residential properties is a form of property agreement, according to which the lessor (owner of the premises) transfers the property to the lessee (tenant) for temporary use on rental terms. Most often, such rental transactions are made between legal entities or individual entrepreneurs. The procedure for leasing non-residential premises is regulated by the Civil Code of the Russian Federation and the Federal Law of the Russian Federation “On State Registration of Real Estate”. In accordance with the Civil Code of the Russian Federation, which is concluded for a period of less than 12 months, is not subject to state registration, while an agreement executed for more than a year must be registered with the competent authorities. Various structures, buildings as a whole or individual premises included in the non-residential stock are subject to rent. Not available for rent individual elements premises (for example, basement, roof, staircase, etc.). The non-residential premises are transferred to the tenant along with documents and keys, otherwise the contract is terminated on the basis of the lack of conditions for operating the premises.

Renting non-residential properties: paying taxes

Renting out any residential or non-residential premises is directly related to the issues of paying taxes on the profits received. Many responsible owners of premises, in particular individuals, are interested in answers to questions - how much tax should be paid, whether it is necessary to register as an individual entrepreneur, and many others. Let's try to understand all the intricacies of leasing non-residential properties. So, do you need to pay tax when renting out non-residential premises?

Every landlord, whether an individual or a legal entity, is required to pay tax on the profit received from renting premises!

In accordance with clause 4, part 1, art. 208 of the Tax Code of the Russian Federation, rent for the use of premises is income from which the owner of the premises (individual) must pay, the amount of which is 13% of the total amount received for the period of validity of the contract. It is worth noting that concealing the fact of renting premises often results in the collection of the entire tax amount for owners, and, in addition, fines in the amount of 20% of the unpaid amount and penalties. It is not difficult for the tax service to find out that residential or non-residential premises owned are being rented out: the sources can be regular bank transfers to a card in a certain amount (usually more than 100 thousand rubles monthly), direct information to the tax authorities from the tenant, and other reasons that serve as excellent leverage on the landlord.

Do I need to register as an individual entrepreneur to rent out premises?

In accordance with Russian legislation, carrying out business activities without official registration with the relevant government bodies entails administrative (Article 14.1 of the Code of Administrative Offenses) and criminal liability (Article 171 of the Criminal Code of the Russian Federation), if the income received is more or less than 2,250 million rubles per year. year accordingly. It is quite difficult to obtain an unambiguous answer to the question of whether renting out premises is a business activity, therefore the courts, when considering such cases and making a decision, take into account many factors and the specific circumstances of the case. For example, if residential premises are rented out, and the reason for this is that there is no need to use it for one’s own residence, this type of income will not be considered entrepreneurial activity, but the owner of the premises will still have to pay 3-NDFL tax. At the same time, several signs can be identified that indicate that renting out premises will be considered as a type of entrepreneurial activity with income generation:

1. Renting out a non-residential property. In this case, the fact that non-residential premises cannot be used to satisfy the household or family needs of citizens is taken into account, which means that this object is rented out for the purpose of making a profit.
2. If the premises are leased to a legal entity. Accordingly, the organization that rented the non-residential premises will note in the expense item the amount spent on rent.
3. If the premises are purchased specifically for further rental.
4. If the lease agreement is concluded for a very long period or the fact of repeated renewal of the lease agreement is established. This aspect is considered by the court as a sign of systematic profit-making by the owner of the premises.

If these signs are present, according to the law, the owner must undergo official registration with government agencies as an individual entrepreneur. In this case, a simplified form of the taxation system is chosen for paying taxes, the amount of which is 6% of the amount of profit (remember that the income tax for an individual is 13%). It is also worth considering that the owner of the premises, both as an individual entrepreneur and an individual, will need to submit the appropriate tax reports within the deadlines and in the form established by the Tax Code of the Russian Federation.

Sublease of non-residential premises

Renting residential or non-residential premises implies the possibility of subletting it directly by the tenant. Re-letting of real estate is permitted only with the written permission of the direct owner of the premises and availability special condition in the lease agreement. The parties to the sublease agreement can be both individuals and legal entities. A copy of the agreement must be handed over to the subtenant as a confirmed fact of the owner’s consent to commit of this action. The sublease transaction of non-residential premises has some features that the tenant must take into account when concluding an agreement with the subtenant.

1. The term of the sublease agreement cannot be longer than the term of the original/main lease agreement. If the tenant's agreement with the owner has terminated, the subtenant has the right to conclude a lease agreement with the owner of this premises on the same terms until the end of the sublease agreement.
2. Any lease/sublease agreement concluded for a period of more than 12 months must be registered with the authorized government agencies.
3. The rights and responsibilities of the tenant include: provision of premises to the subtenant within the agreed period and on certain conditions, and to exercise control over the use of the premises for the appropriate purpose.
4. The rights and obligations of the subtenant include: timely payment of rent, performance of repair work (by agreement), maintenance of the premises in order and use exclusively for its intended purpose.
5. The fact of transfer of premises by the tenant to the subtenant is recorded in the transfer deed.
6. Any violation of contractual obligations gives each party the right to terminate the sublease agreement before the end of its validity period in court.

Renting municipal non-residential property

Rent of non-residential premises, which are the property of the municipality, is one of the most common forms of civil law relations. At the same time, the transfer of municipal property under the terms of a lease agreement can significantly replenish the local budget and, accordingly, is of great importance for economic development regional territory. The most common are transactions to conclude a lease agreement for municipal real estate, in particular, land plots, buildings, and individual premises. Less common are cases of leasing existing municipal enterprises. For tenants of municipal non-residential premises, it is very important have a moderate rental price, its stability, and transparent bidding on the basis of which the rental of municipal facilities occurs. Accordingly, these factors influence the fact that municipal real estate is more willingly rented by entrepreneurs than private property. It is true that it is worth noting that sometimes the unsatisfactory condition of municipal premises is a serious problem for the landlord, because, in addition to natural routine repairs, tenants have to invest in more significant work to restore the roof, facades, engineering and communication systems, and this, accordingly, is already capital attachments. In order to somehow interest tenants, municipalities offer various incentive systems: for example, increasing the duration of the lease agreement taking into account the work performed, reimbursement of costs incurred upon termination of the lease agreement, exemption from rent as a percentage of the estimated cost of repair work performed, and others . Both individuals and legal entities, as well as citizens of foreign countries, can enter into a lease agreement for municipal non-residential property. In accordance with Art. 17.1 of the Federal Law “On the Protection of Competition”, since July 2008, all lease agreements for municipal property are concluded based on the results of tenders, auctions or competitions with the participation of everyone. In accordance with Art. 447-449 of the Civil Code of the Russian Federation in each municipal formation its own Regulations for conducting auctions are being developed, which contain the rules and procedures, conditions for participants, the procedure for determining the winner and recording the results.

Important! A lease agreement for municipal property that was concluded without holding appropriate auctions is considered invalid.

Requires the presence of a cadastral passport for the property. Accordingly, if the land is not registered in the cadastral register, the potential tenant must collect a package of documents for it and initially register it with the cadastral register, then submit an application for an auction giving the right to lease this municipal property. In the case of sole participation in the auction, it is considered valid and gives the tenant the right to conclude a direct contract. Rental agreement municipal premises is concluded through the signing of an agreement by two parties. The contract must contain complete information about the property, its cadastral number, area and location address. To submit an application for bidding and a contract you will need:

• passport of the future tenant;
• state certificate of registration of a legal entity or individual entrepreneur;
• an application in the form of the lessor indicating the purpose and duration of the lease;
• other documents provided for in the bidding documentation.

If a lease agreement for municipal property is concluded for a period of more than 12 months, the tenant must submit information to Rosreestr to enter information about the lease into the unified state register.

If a lease agreement for municipal property is concluded for a period of 3 years or more, the tenant acquires the pre-emptive right to purchase the leased premises into private ownership.

Valeria

Hello! Please tell me! I rent non-residential premises from a tenant who rents a shopping center from a municipal facility! Can I claim equal rights to rent from a municipal property? To be on equal rights, so to speak? Or buy the premises I rent?

Awaiting review

Daria

Good afternoon. Can the owner of the premises rent out non-residential premises free of charge to an individual entrepreneur?

Awaiting review

Shapovalova Oksana

Good day! I am the owner of a shopping pavilion located on the territory of the market in Sevastopol, for its legal location there, a lease agreement was signed with the market for an individual entrepreneur, since there is no other option in the legal field of the Russian Federation (in Ukraine, the lease agreement could be concluded with an individual, under the right of ownership of the NTO, and its tenant had already entered into a sublease agreement), but it so happened that the legal owner of the pavilion was not an individual entrepreneur and the agreement was concluded for a friendly individual entrepreneur and, as often happens, the relationship went wrong and the Investor with the market the contract was terminated. While I was looking for a new individual tenant, a debt for 6 months accumulated and today the pavilion was opened without my presence by the market administration, what was stored there was stored somewhere, and the pavilion was rented out. How legal were the actions of the market administration and What actions could I take to resolve the issue in my favor (by paying off the debt to the market, of course). I would be grateful for your advice.

Awaiting review

Yuri Zakharov

Hello! I rent out premises for a hairdresser in a shopping center. When I was not a pensioner, I registered an individual entrepreneur (PSN). I pay per year: compulsory medical insurance, compulsory medical insurance, patent, rent of land in a shopping center, tax for the year. It turns out to be a significant amount. Profit for the year is a little more than 300,000.00 rubles. Now retired. What should you do to pay less taxes? Can he give up being an individual entrepreneur and pay like an individual?

Sergey (senior lawyer)

Hello, Yuri! Here you have to do the math yourself. If you are just an individual, you will have to pay 13% personal income tax, plus there will be rent in the shopping center and real estate tax. So just count your benefits.

Michael

Hello. I bought non-residential premises in the Russian Federation. Now I live in another country, a foreigner. What is the best/more profitable way for me to rent out premises to tenants who are registered as individual entrepreneurs (using the simplified tax system)? What taxes must I pay? Maybe it would be profitable to buy some kind of patent for such activities?

Sergey (senior lawyer)

Hello, Mikhail! You draw up a lease agreement for non-residential premises and rent it out. There is nothing complicated here. For all income received, you are required to calculate 13% personal income tax and, at the end of the calendar year, file a declaration and pay personal income tax. A patent is not beneficial for you, since you need to register an individual entrepreneur, and this is an additional expense.

Gulya

Hello! As an individual, I own non-residential premises in an office center building for rent. I will rent as an individual entrepreneur. I plan to use the services management company to manage the premises and pay for utility services (they have an agreement for the entire building). With whom should the management company conclude an agreement, with me as an individual, or with me as an individual entrepreneur?

Sergey (senior lawyer)

Hello! Since you are registered as an individual entrepreneur, then contracts should be concluded as an individual entrepreneur. You can also reduce your tax base if you officially account for all the costs associated with renting out the property.

Irina

Good afternoon. I own non-residential premises, they are not renovated, I don’t rent them out, I don’t use them myself. Do I have to pay property taxes?

Sergey (senior lawyer)

Hello Irina! Of course they should. Real estate tax is paid only on the fact of ownership of property and does not depend on the actual use of the property.

Larisa

Good afternoon I have an individual entrepreneur. a site with boxes and an administrative building on the simplified tax system of 15%. Basic OKVED -68.20 rental of real estate. IP open for 2 years. Large expenses were incurred for landscaping the territory, access roads, lighting equipment for the territory, providing the Internet, installing CCTV cameras and much more; there were very large expenses. Then they leased part of the territory and part of the building to LLC. Over the two years of coexistence of the individual entrepreneur, expenses exceeded income. Now the LLC has refused to lease and I had to look for new tenants. The issue of concluding a lease agreement with a team of workers who will build an industrial complex in the city is being resolved. complex. They liked our territory and the administrative building is suitable for housing workers, there are boxes for storing machinery and equipment, and access roads. There are all communications, separate rooms, renovations have been completed. They want to rent the premises for a period of 1 year. Can I rent out non-residential premises and how can I reflect this in the contract? Thank you!

Sergey (senior lawyer)

Hello, Larisa! We see no obstacles to renting out non-residential premises. You are free to do so. It is better to entrust the preparation of the contract to a lawyer who can take into account all the nuances.

Olga

Hello! I am the owner of 1/2 share in a non-residential property. I want to buy a part of it from the second owner by proxy from my daughter (she lives in another city). Where to go for this? What documents are needed? After the purchase I want to rent out the premises, I have an individual entrepreneur, my daughter does not. Can I submit only on my own behalf?

Sergey (senior lawyer)

Hello Olga! To buy out, you only need the consent of the second owner. If there is no such consent, then nothing will be redeemable. He has the right to independently dispose of his property, that is, a share in non-residential premises.

Kirill

Good afternoon I was the owner of non-residential premises (office) for 2 years. I rented it out to an LLC. I did not register as an individual entrepreneur. The LLC tenant withheld and transferred 13% of the monthly rent for me. After two years of ownership, I sold the premises for the same price as I purchased. That is, I did not receive any profit from the sale. I understand that I should submit a declaration. Tell me, in this case, will I have to pay tax on the sale of my premises?

Sergey (senior lawyer)

Hello, Kirill! If you have evidence of purchasing premises for a certain price, then you can receive a tax deduction in the amount of expenses actually incurred for the acquisition of this premises, that is, in fact, you will not be able to pay personal income tax at all on the basis of Art. 220 Tax Code of the Russian Federation.

Evgenia

Good afternoon, please tell me, I’m going to rent space for a photo studio, I’m a photographer myself. (I don’t have any status yet (self-employed or individual entrepreneur). I need to decide on the choice of registering the status for the tax authorities as self-employed or individual entrepreneur. And also to conclude a lease agreement with the landlord of the premises. Who is on this moment can rent non-residential premises under a contract, who should be included in the contract (can a self-employed person be registered in the lease agreement)? How can I better register myself to pay taxes more advantageously for me?

Sergey (senior lawyer)

Hello, Evgeniya! An agreement for the lease of non-residential premises can be freely concluded by both an individual entrepreneur and an ordinary individual. To determine the best option in terms of paying taxes, you must first decide which tax regime you will apply when registering an individual entrepreneur. But in any case, from a tax point of view, there is no particular difference when renting premises, since under this agreement you will not receive income, but, on the contrary, you will only incur costs.

Eugene

Hello! A question. I rented a non-residential space in the basement of a house and opened a home goods store in it. When registering an individual entrepreneur, it turned out that the owner of the premises must also open an individual entrepreneur, since he is renting it out illegally. It makes no sense for him to register, since he has only one premises and he takes a small rent. Is it possible for him to resolve the issue without registering an individual entrepreneur or will I have to look for a premises whose owner is an individual entrepreneur?

Sergey (senior lawyer)

Hello, Evgeniy! The owner of the premises does not need to open an individual entrepreneur if he only has this one premises and is not engaged in making a profit on a regular basis from renting out the premises.

Natalia

Hello! I am the founder and director of an LLC. I'm going to buy non-residential premises as an individual. person and use it for the activities of your LLC. What options exist for registering a non-free rental of this premises? I would like to legally receive income as an individual and take into account the costs of renting an LLC. Thank you.

Sergey (senior lawyer)

Hello, Natalia! You can legally rent out premises to an LLC as an individual under a lease agreement. Another option could be to design free rent with a relative with subsequent sublease of the LLC.

Elena

Hello, I am the owner of a private house and an adjacent plot on which a garage (non-residential premises) is located. In this garage, my husband, registered as an individual entrepreneur, produced additional elements. Naturally, no rent was taken from him and we did not draw up any documents. My husband pays taxes regularly as an individual entrepreneur, and I pay land and property taxes. Can I be held accountable for illegally disposing of property or receiving income without paying taxes?

Sergey (senior lawyer)

Hello, Elena! There is no violation in your actions. You have the right to independently determine to whom and under what conditions to provide property. You decided to provide a garage to your husband free of charge, this is your right. So you don't have to worry.

Igor

Good afternoon. We, two individuals, are in equal shares (1/2 each) the owners of non-residential premises (neither of us owns other non-residential premises). The second owner wants to open a store in our premises. For reference commercial activities He is a registered individual entrepreneur. How to properly arrange the rental of non-residential property? What should I do (if anything) if I don't want to profit from this change? Will there be a need to file a tax return if I do not make a profit?

Sergey (senior lawyer)

Hello, Igor! It is necessary to conclude a rental agreement for the premises, in which both of you will be indicated as lessors. Alternatively, the agreement can be concluded by one co-owner, but it will be assumed that the consent of the second owner is available. You may only be required to sign an agreement to rent the premises. Since you will not receive any income from renting out the property, you will not have to pay personal income tax.

Leonid

hello, thank you for your answer to the question about leasing non-residential premises in Moscow by a citizen of Kazakhstan, but on all sites they write that there is a decision of the Supreme Court that leasing non-residential premises with the receipt of a monthly income is an entrepreneurial activity, and it is necessary to open a sole proprietorship, and I did not see an answer to the question whether it is possible for a citizen of Kazakhstan to open an individual entrepreneur based on registration in his own apartment in Moscow.

Sergey (senior lawyer)

Hello, Leonid! Here we need to look specifically at the situation that was considered by the Supreme Court. Perhaps there was a different situation there. Foreign citizens enjoy the same rights as Russian citizens, including that they can completely freely register individual entrepreneurs on a general basis.

Leonid

Hello, what is the best way to rent out non-residential premises in Moscow to a citizen of Kazakhstan, is it possible to register an individual entrepreneur in Moscow based on registration in your apartment in Moscow, without having a temporary residence permit or residence permit, thank you.

Sergey (senior lawyer)

Hello, Leonid! If a person owns only one premises, then he can rent it out without registering as an individual entrepreneur. It is enough to conclude only a lease agreement and pay taxes regularly. If he had several premises, then he would have to open an individual entrepreneur to avoid problems with the tax authorities.

Hope

Good afternoon I am an individual entrepreneur on the simplified tax system, I want to rent non-residential premises for business activities (hairdressing services). The premises are rented by the owner to an individual who is not registered as an individual entrepreneur. What is the best way to formalize everything from a tax point of view, so that an individual does not pay tax and does not incur audits? Sublease to me free of charge and not file a declaration? Or should I act as a tenant of the premises and sublease to an individual?

Sergey (senior lawyer)

Hello, Nadezhda! If the premises are currently rented, then the best option would be to draw up a free use agreement. The main thing is that such an opportunity is provided for in the main lease agreement.

Anna

Good afternoon. I have a commercial premises registered in the name of an individual. In 2018 I rented it out (7 months). I am completely confused, should I file a return and pay tax as an individual or as an individual entrepreneur? Thank you

Sergey (senior lawyer)

Hello Anna! If the agreement specifies an individual as the lessor, then you must submit a declaration as an individual and pay 13% personal income tax.

Elena Sibirtseva

Hello, I own a store in a village with a population of 4,000 thousand people. It became unprofitable to trade, closed it, and rented it out for 4,000 thousand rubles. Every year I pay almost 30 thousand in property tax for the store, the business has closed. I understand correctly, I must enter into an agreement as an individual. person and submit a declaration after a year? Or is it served in a specific month? Can I show the minimum rental amount? Thank you in advance.

Sergey (senior lawyer)

Hello, Elena! Yes, you must enter into a lease agreement and file a tax return for the rental payments received next spring. The amount of income will be determined based on the terms of the contract; what conditions you set, that’s how the tax will be calculated.

Elya

Hello! Please tell me if it is possible to rent out non-residential premises as an individual. Is there any responsibility if you do not create a sole proprietorship? Or is it obligatory to have a sole proprietorship? If you rent it out as an individual, how and when should you pay taxes? And how and when to pay taxes if you register as an individual entrepreneur?

Sergey (senior lawyer)

Hello! If this is your only premises that is rented out, then it is not necessary to register as an individual entrepreneur. If you rent out premises as an individual, you must annually submit a tax return 2-NDFL and pay the tax on time. If an individual entrepreneur is registered, the procedure and timing of tax payment depend on which taxation system you will be in.

Amon

Sergey (senior lawyer) 02/08/2019 14:02:32 Hello! Without a temporary residence permit or temporary residence permit, you will not be able to obtain individual entrepreneur status. These documents must be provided when registering an individual entrepreneur. But you can rent out the premises without registering as an individual entrepreneur. If you have only one premises, it is difficult to prove that you are engaged in entrepreneurial activity. Hello Serey / Thank you very much for your reactive answer)) Another question is, if I can’t register as an individual entrepreneur, then how can I pay the 13% tax on income. Yes, I want to rent out only one room in the business center as an office. but would like to legally pay taxes. How can I register with the tax office and pay 13% of income? thanks Amon

Sergey (senior lawyer)

Hello! To pay income tax, it is not necessary to have a residence permit or temporary residence permit. Since you will receive income in Russia, then you just need to submit a personal income tax return every year.

Amon

Good Day: I am not a citizen of the Russian Federation and live abroad. I have an undesirable property in Moscow. I want to rent it out as an office. To open an individual entrepreneur for me, I must have a temporary residence permit or a residence permit, but since I don’t live there, I don’t have one, but since I am a citizen of the CIS, I can stay on the territory of the Russian Federation without a visa. What should I do to rent an unwanted property without a residence permit? Can I register as a private entrepreneur? thank you very much Amon

Sergey (senior lawyer)

Hello! Without a temporary residence permit or temporary residence permit, you will not be able to obtain individual entrepreneur status. These documents must be provided when registering an individual entrepreneur. But you can rent out the premises without registering as an individual entrepreneur. If you have only one premises, it is difficult to prove that you are engaged in entrepreneurial activity.

Sophia

Hello! In June, my husband purchased a non-residential property and was doing renovations there; the employee did not have a Russian passport; they took him away from the Federal Migration Service and deported him to Uzbekistan. In September we completed the renovation, we signed an agreement for free services with my individual entrepreneur and I have been opening an individual entrepreneur beauty salon there since 2015 (previously I worked and rented premises from an individual entrepreneur) Today they call me from migration service and they say that the fine will be large for me, and perhaps they will close the salon? on what basis? If the husband did the repairs as an individual?

Sergey (senior lawyer)

Hello, Sophia! This question should be addressed to the migration service employees, since it is unknown what documents they have and what facts they operate with. If we are to hold you accountable for the illegal use of migrant labor, then your husband, since you have an agreement for the free use of the premises only from September.

Valentina

The store is in common shared ownership by 3 co-owners, without division of shares. Can I rent out space in a store for 9-11 months for trade of 1/2 of my share (36 sq.m.) as an individual, without an individual entrepreneur, with the filing of an annual declaration on my own behalf and pay 13% of the income. If so, can I renew a short-term contract within the same framework in the future, without the requirement to open an individual entrepreneur. I’m 70 years old and I don’t need extra papers at all

Sergey (senior lawyer)

Hello, Valentina! No, you cannot without obtaining the consent of the other owners, since your share is not allocated in any way.

Alexei

Good afternoon! In order to rent out a garage for a car service, what documents must I provide to the tenant? and do I need to convert the land into commercial use and change the purpose of the land for this? T.K. This is a summer cottage plot. The land and garage are owned.

Sergey (senior lawyer)

Hello, Alexey! It is necessary to provide an agreement and a document on ownership of the land and garage. To change or not to change the permitted use land plot, depends on the existing permitted uses. This should be looked at in the urban planning plan of the territory, perhaps in other documents of this kind.

Alexei

Thank you Sergey! I have one more question. Because of the service. I own a dacha plot, the so-called car service center built on it is registered as (GARAGE 100 sq.m.) and there is a certificate for it as my property. Can I work there as a self-employed person and still pay 4% tax without opening an individual entrepreneur? And if possible, can I rent out part of the garage to my father so that he can also work and be considered self-employed? Thank you in advance!

Sergey (senior lawyer)

Hello, Alexey! If you live in the region where the experiment is being conducted, you can register as self-employed. The question regarding the father is resolved similarly.

Alexei

Good afternoon! I am the owner of a summer cottage on which I built a garage. Can I rent it out for a car service? And what documents do I need to collect for this? Thank you in advance.

Sergey (senior lawyer)

Hello, Alexey! You, as the owner of the property, have the right to rent it out on the basis of a regular lease agreement. You don’t need to collect any documents for this, you sign an agreement and that’s it. But you need to be prepared for the fact that neighbors may start complaining about you, since, most likely, placing a car service center on a dacha plot of land is not provided for by the permitted use of the land plot.

Vladimir

I am engaged in retail trade on UTII. I have built a non-residential premises of 500 m2, I want to rent it out, how to do this correctly so that there are no problems with the tax authorities (rent as an individual or as

Sergey (senior lawyer)

Hello, Vladimir! You can rent it out as an individual and do not forget to pay personal income tax. You can also submit it as an individual entrepreneur with a legal taxation regime that can be applied under this type activities. Just pay your taxes on time and there will be no problems with the tax office.

Oksana

Hello. I am an individual entrepreneur in "simplified" style, I rent out premises for shopping complex, the owner of which is the husband. Do we have the right to be exempt from property tax? Thank you.

Sergey (senior lawyer)

Hello, Oksana! Property tax must be paid in any case, regardless of whether the property is rented or not.

Elena

Good afternoon We are an LLC, combining UTII and simplified tax system. We rent premises free of charge from an individual and rent them out to several tenants. Among the tenants there are individuals. Does an LLC have the right to provide premises for rent to individuals? Standard contracts. Thank you!

Sergey (senior lawyer)

Hello, Elena! An LLC may sublease premises to any persons, citizens and organizations if it has such a right under the lease agreement. Theoretically, such activity could be considered illegal if the rental of premises contradicts the charter goals and objectives of the LLC, but this is unlikely.

Grishina Nadezhda Nikolaevna

Good afternoon! I am the only founder of an LLC, I rent out a cafe to my daughter IP without rent. Do I need to file a tax return and what taxes should I pay?

Sergey (senior lawyer)

Hello, Nadezhda Nikolaevna! If you rent out premises as an individual and have not received income from this, then you do not need to file a personal income tax return, since there is no taxable income.

Konstantin

Hello! Please tell me if I can rent out a semi-basement, uninhabited space for housing, there is heating, cold water. mountains sewerage, window, separate exit, high ceilings.

Sergey (senior lawyer)

Hello, Konstantin! You can rent it out as non-residential premises, since this premises does not have residential status. But how the tenants will use this premises is another question. If you agree for them to live there, then there will be no problems. It’s just better not to indicate in the lease agreement that the premises will be used for housing.

Veronica

Hello! Individual entrepreneur at OSNO is engaged in wholesale trade. As an individual, he rents out non-residential premises owned by him. Payment for rent goes to his card as an individual. One organization withholds personal income tax and transfers it to the budget. The other pays the rent in full. Can I rent as an individual? If not, then what is the right thing to do? Or register leasing as a type of activity on the simplified tax system? Thank you

Sergey (senior lawyer)

Hello, Veronica! A citizen has the right to dispose of his property at his own discretion, including renting it out. This is not a business activity. But if a citizen has several premises that he rents out, then this is a sign of entrepreneurial activity. Therefore, it is better to conduct this activity as an individual entrepreneur.

Olga

Hello! I am an individual entrepreneur on UTII, retail sale of products, owned store. I wanted to rent out part of the premises. How to do it right? Thank you.

Sergey (senior lawyer)

Hello Olga! Rent out the premises as an individual under a lease agreement. In this case, you will have to pay 13% personal income tax. You can rent out as an individual entrepreneur and apply a simplified or general taxation regime for leasing.

Lyudmila

Hello! I am the only founder of an LLC, we are on UTII, I have a non-residential premises in which there is a store, the owner of the premises is my LLC, I would like to rent it out to another LLC for a long period of time, please tell me what taxes will need to be paid and which taxation system is better to switch to in order to reduce pay these taxes. Also, do I have to contribute to the establishment? documents changes, because the type of activity will change.

Sergey (senior lawyer)

Hello, Lyudmila! Income received from the rental of real estate is not subject to UTII. Therefore, they will have to pay corporate income tax. As an option, you can switch to a simplified taxation system. In connection with changes in the type of activity, it is advisable to make changes to the charter.

Anna

Good afternoon. I am an individual who owns land. After some time, I opened an LLC (I am the founder) and built an office building on this land. (a free lease agreement was concluded between me and the LLC for the land). Is there any income here? Do I need to submit a 3-NDFL tax return?

Sergey (senior lawyer)

Hello Anna! In your situation there is no income, since you do not receive any income from renting out the property. Therefore, there is no need to submit a declaration.

Lyudmila

Hello! The store is in shared ownership: 1/2 by an individual and 1/2 by an individual entrepreneur. Phys. a person wants to conclude an agreement with an individual entrepreneur on the free use of non-residential premises, because the individual does not have the opportunity to engage in activities. The individual entrepreneur will rent out the entire store and pay taxes. Will an individual be exempt from personal property tax?

Sergey (senior lawyer)

Hello, Lyudmila! No, it will not, since ownership remains with the individual. The tax office will send notifications about the payment of property tax to the owner, regardless of who actually uses the premises.

Anna

Hello, I am renting premises under domestic services, my lease agreement is free of charge. At the moment I received a letter from the tax office about adjusting the declaration for 3 kV. 2018 for my type of activity on imputed income And they ask me to send a lease agreement from 2015 to 2018. The letter says “errors were identified in the documents, or inconsistencies between the information provided by the taxpayer, the information available to the tax authority, and received by it during the tax control “Should the Tax Service ask me for a lease agreement.

Sergey (senior lawyer)

Hello Anna! Tax office has the right to request any documents related to the calculation and payment of a specific tax. If the amount of imputed income and related payments is affected by the parameters of the lease agreements, then you must provide them. If they do not, then you are not required to provide these documents.

Amelia

Good afternoon Please tell me, an agreement has been concluded for the free use of non-residential premises between mother and daughter. The mother, as an individual, transfers the non-residential premises to her daughter for free use for a period of 30 years. The daughter has registered an LLC where she performs general director(mother of the head physician), in simplified terms “income minus expenses.” Question: Is it necessary to put a building on the organization’s balance sheet? (it turns out to be rented?) And who pays property taxes and utilities?

Sergey (senior lawyer)

Hello! The agreement was concluded between individuals, so there is no need to put the premises on the balance sheet of the LLC. Property tax must be paid by the owner of the premises. Payment for utilities is, by default, the responsibility of the person to whom the premises were transferred for use, but other conditions may be specified in the contract.

Galina

Hello, please tell me! There was a need to move to a retail store (clothing), where renovations had just been completed, but the store does not yet have the status of a non-residential premises (in the process, and most likely not for a month). I am an individual entrepreneur on UTII. What should I do with the lease agreement, as with the tax?

Sergey (senior lawyer)

Hello, Galina! It is better for you to hold off on concluding a lease agreement, since it does not have the status of non-residential premises. By law, most types of business activities are prohibited in residential premises. Therefore, this is fraught with problems with the tax authorities.

Pauline

Hello! I am an individual entrepreneur and own a store building. As an individual, I rent out part of the store to a legal entity; the state registration of the agreement was carried out in 2012. All this time I reported to the tax office and paid tax as from a trading place. IP on UTII. After a desk audit of the legal entity, the tax office received a request to provide clarifications or to make changes to the tax reporting within 5 days. but according to the Tax Code, the delivery of part of the store does not fall under UTII, and besides, the contract is for an individual, and not with an individual entrepreneur. What are my next steps? and isn’t the tenant obliged to act as a tax agent in this case?

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Sergey (senior lawyer)

Hello, Polina! You can refer in your answer that you rented out the premises as an individual and, in accordance with the agreement, the tenant had to pay personal income tax for you. But there is little hope that such an explanation will satisfy the tax authorities, since the premises were rented out to an organization for conducting business activities and, as a result, it was you who had to file declarations on income from renting out the premises. In this case, the tenant did not have to act as a tax agent. It is better for you to contact a lawyer to deal with a tax audit in more detail, since you have a significant risk of additional taxes being assessed.

Turan

Hello, I don't have Russian citizenship and I have non-residential premises in Moscow. I want to rent it out. How much and how (individual entrepreneur, patent and/or others) should I pay taxes?

Sergey (senior lawyer)

Hello! You need to open an IP. You will pay taxes depending on the tax system you choose. The features of taxation systems are quite numerous; they cannot be covered in a short answer. Therefore, it is better for you to contact a lawyer who will tell you in detail about all the nuances of paying taxes.

Nikita

Good afternoon, please tell me, I am renting a room for a children's development and creativity studio, there is no electricity in the room. Alarms and the like. Tell me, are there any standards for renting premises, what should be in the premises??? And who should install the alarm system?

Sergey (senior lawyer)

Hello, Nikita! There are no legal standards for leasing premises. Each landlord can independently develop such standards, but this is not required. But the legislation contains mandatory requirements to premises for a specific purpose. The issue of installing a fire alarm system is decided by the parties to the lease agreement by mutual agreement, that is, as you agree, so it will be. But usually such issues must be resolved by the landlord, since he is obliged to hand over the premises in a condition suitable for further use.

Alexei

Good afternoon I am the owner of non-residential premises in Moscow, now I want to rent it out and there are options for both a long-term lease agreement and for 11 months. -Do I need to register as an individual entrepreneur or is it enough to pay 3NDFL tax? -Second question? When selling premises, do I, as an individual, now have the right to deduct expenses incurred for the purchase of unwanted premises, or is this right only given for residential real estate? - when choosing an individual entrepreneur of 6 or 15 percent, is the right to a deduction for expenses incurred for the purchase of non-residential premises retained?

Sergey (senior lawyer)

Hello, Alexey! If there is only one premises, then it is not necessary to register an individual entrepreneur. But you need to pay personal income tax on the income received. Tax deduction is provided only for the purchase of residential real estate.

Stella

We are a management organization. we received a request from kumi. kumi asks to provide information about concluded agreements for the maintenance, maintenance and current repairs of the common property of an apartment building with tenants renting municipal non-residential premises. Question: should the management company issue contracts if the tenant registers everything through the cumi? If possible, show me the article from the labor code

Sergey (senior lawyer)

Hello! This issue is resolved at the discretion of the management company, since KUMI has the rights to request information about economic activity does not have any commercial organizations.

Love

Good afternoon. My mother is a pensioner, at the moment she has an individual entrepreneur on UTII. shop owned. Now he wants to close the IP. I will work in the store, opening an individual entrepreneur. Is it possible to work in this store without rent, simply by registering the right to dispose at your own discretion?

Sergey (senior lawyer)

Hello, Love! Of course you can. If the owner does not object to this, then work as much as you want. The legislation does not say anything about the fact that an individual entrepreneur is required to have any premises for rent.

Eugene

Hello. I am an individual who wants to rent out non-residential premises to an individual. I’m on my own plot for individual gardening, I need to register the premises as property and how to do everything legally. Thank you in advance.

Sergey (senior lawyer)

Hello, Evgeniy! If the non-residential premises are a country house, then it is not necessary to register it. It is enough to state in the land plot lease agreement that the plot is provided for rent along with the country house.

Alexander

The owner - an individual rents out a small non-residential premises of 12 sq.m. The contract period is 11 months. with extension, Do I need to pay 13 personal income tax every year or register an individual entrepreneur?

Sergey (senior lawyer)

Hello, Alexander! In any case, according to the law, personal income tax must be paid. It is not necessary to register an individual entrepreneur, since this activity is unlikely to fall under entrepreneurial activity.

Olga

Good afternoon The owner of a non-residential premises is an individual who wants to rent it out. But he doesn’t want to register as an individual entrepreneur. Can another individual, who is an individual entrepreneur, rent it to us by proxy from the owner? The power of attorney gives the owner the right to manage non-residential premises, including concluding a lease agreement, for a price and on terms at his own discretion, with the right to receive money as rent and dispose of the money at his own discretion, pay taxes, etc. Is this power of attorney recognized as competent and, with this formulation, will income from the rental of the property of an individual entrepreneur, and not the owner of an individual, be recognized? faces? and will the individual entrepreneur pay the tax on his own?

Sergey (senior lawyer)

Hello Olga! No, he can not. A power of attorney can only be issued to conclude a lease agreement, but it will still be concluded in favor of the owner. This individual entrepreneur does not have any rights to rent out someone else's premises. But if you are not bothered by the fact that the agreement will be legally void, then you can use this option to avoid problems with the tax authorities. In terms of income, everything will depend on who will be the lessor in the agreement. If the owner is the lessor, the individual entrepreneur will not have to pay anything.

Galina

Good afternoon I have this unusual situation. Individual entrepreneur at OSNO, engaged in wholesale trade of groceries and other canned goods. In 2017, an administrative and management building was built. The ownership of each office is registered to him as an individual. It was assumed that the objects would be sold, but due to the lack of demand, one office is currently leased, and another one is planned to be sold. What to do in this situation and how to keep records? Thank you in advance.

Sergey (senior lawyer)

Hello, Galina! Funds from the rental of premises must be taken into account as income received and used when calculating taxes payable.

Alexei

Hello. I am renting a room, I have written an application to terminate the contract, the contract is 2 months in advance. after 1.5 months, the Landlord entered into a lease agreement for the same premises with a new person. Now I have been billed for the 15 days that the new tenant has been using the premises. The contract with me has not been terminated yet. Are their actions legal in demanding payment for these 15 days? Thanks for the answer

Sergey (senior lawyer)

Hello, Alexey! To answer this question, you need to look at the terms of the lease agreement. Apparently, the contract contains a clause regarding the payment of rental payments in the event of early termination of the contract. In itself, such a condition does not contradict current legislation.

Alexey Krainov

Hello. I am planning to purchase non-residential premises to rent out. While I, as an individual, am acquiring it for myself, in the future I plan to open a private enterprise and will rent it out as a private entrepreneur. Tell me if it is possible to rent out like this or tell me best options what to do about renting

Sergey (senior lawyer)

Hello, Alexey! You can safely rent out premises as an individual. This legislation does not contain any restrictions. For such activities it is not even necessary to register an individual entrepreneur. It is enough to submit a tax return every year.

Natalia

Hello! I am an individual entrepreneur and I rent out non-residential premises to an individual entrepreneur. Payment goes to the bank account. Now the Tenant has stated that they are undergoing a reorganization and will become an LLC. They ask to renegotiate the contract. Will this change anything for me in future activities of renting to them? For financial and economic issues or for payment via bank account? Thank you.

Sergey (senior lawyer)

Hello, Natalia! Fundamental changes should not occur. They may depend on what taxation system the LLC will use. Perhaps they will ask you to provide certain documents relating to the conclusion and execution of the lease agreement.

Raisa

Hello Sergey. I have this situation: I have a trading kiosk in the market that I constantly sublet and paid UTII for it, since the market administration at one time took good fees for installing the kiosk, but they couldn’t re-let it in the lease agreement... This is an agreement of sublease and free use .Since now the tax requirements have become more stringent with the introduction of the cash register, my tenant did not want to work with the cash register, I decided to close the UTII and open a lease by entering an additional qualifier... Tell me, would a lease agreement for non-residential premises between an individual entrepreneur and an individual be suitable in my situation? I want to protect myself, I don’t trade there and I want the tenant to be responsible for his activities? what is the right thing for me to do?

Sergey (senior lawyer)

Hello! A lease agreement for non-residential premises is not provided for by law. Non-residential premises can be rented only on the basis of a lease agreement.

Svetlana

Good afternoon Please tell me what kind of rental agreement needs to be concluded so as not to lose the right to a licensed type of activity? I own a premises, as an individual I rent out to an LLC, where I am the founder, I want to rent out one office to another LLC. This LLC's activities are not licensed. What kind of agreement should I conclude that was without consequences? Thank you!

Sergey (senior lawyer)

Hello Svetlana! If you rent as an individual, then LLC has nothing to do with it at all. You can enter into a regular real estate lease agreement.

Olga

Hello. The LLC rents out part of the premises to a legal entity, the contract is long-term, the numbers of the premises are specified in the contract. Is it possible to apply property tax relief to the remaining premises that are not rented out?

Sergey (senior lawyer)

Hello Olga! It is unlikely, since upon inspection it will turn out that not the entire premises, registered as a single object, were actually rented out, but only part of it.

Marina

Hello! Tell me whether the LLC needs to be included in the Unified State Register of Legal Entities and the charter the new kind OKVED, if you plan to rent out premises owned by an LLC? The main activity is sales and provision of services.

Sergey (senior lawyer)

Hello, Marina! This information must be entered, otherwise there may be problems with the tax authorities.

Natalia

Hello. Can a charitable foundation sublease part of the premises? Foundation on basis. What taxation? VAT and income tax?.

Sergey (senior lawyer)

Hello, Natalia! Maybe if the money received from subletting goes to charity. Earnings received will likely be counted as income when determining income taxes.

Tatiana

Hello! A lease agreement for the building was concluded with one legal entity and registered with Rosreestr. This legal entity is responsible for maintaining the building independently. Now part of the building needs to be rented out to a second legal entity. person by registering with Rosreestr. Can these legal entities independently operate and maintain the building without the participation of the owner. The owner agrees.

Sergey (senior lawyer)

Hello Tatiana! If there is no conflict between the two lease agreements, then the maintenance of the building can be entrusted to these legal entities through appropriate wording in the text of the agreement.

Julia

Good afternoon. Landlord is a shopping center, Tenant is a stationery store, opposite in mall toy store. The stationery store has expanded its assortment by adding toys, games, construction sets, etc. Question: Does the landlord of a Shopping Center have the right to limit the assortment portfolio of the tenant, referring to the presence in the shopping center of another tenant with the same type of assortment?

Sergey (senior lawyer)

Hello Julia! If such conditions are provided for in the contract, the tenant is obliged to fulfill it. But in the absence of such provisions in the contract, the law does not give the landlord the right to regulate the range of tenants.

Edik

Please tell me I have a municipal premises on lease, I have the right to change the type of activity of my work, I want to change the type of activity for a trade hall for a gym, thank you in advance!!!

Sergey (senior lawyer)

Hello! If the lease agreement does not indicate the intended purpose of the premises and if the purpose changes, there will be no redevelopment or reconstruction, then you can change the type of activity.

Eugene

Hello. For a long time, I rented an auto repair bay on the territory of a car wash as an individual entrepreneur. I installed roller gates and paid the security deposit for the last month. There was no agreement; the money was transferred monthly in cash. I decided to move out. I gave 2 weeks notice. Refuses to return the deposit amount and money for the roller shutter, or the roller shutter itself. Is it possible to bring them to administrative or criminal liability or get theirs back?

Sergey (senior lawyer)

Hello, Evgeniy! You can try to contact the police with a statement of arbitrariness, since the owner of the car wash tried to exercise his civil rights in a manner not provided for by law.

Elena

Hello! I am an individual entrepreneur and I own a store. with total area 40 square meters where I carry out trading activities, can I rent out 15 square meters from this area to another individual entrepreneur, these 15 square meters are fenced with a glass display case. I maintain tax reporting as UTII and USN 6 without a cash register. How will I have to report for the space being rented out?

Sergey (senior lawyer)

Hello, Elena! You can rent out part of the premises. You will need to report income from renting out the premises as part of your taxable income.

Magomed

Hello. I live in the Republic of Ingushetia, for my minor orphan nephews, 10 and 13 years old, I built a small room measuring 14 by 5, dividing it into 4 small rooms measuring 12 square meters for renting out for small shops. The premises were built on the children's own territory. Please explain whether it is necessary to pay tax on the rental of such premises and whether it is necessary to register an individual entrepreneur? I act as a private person, as a close relative in a trusting relationship. The total income from all premises is no more than 45 thousand per month and minus the costs of gas, electricity, repairs and maintenance of the premises. The average monthly income is 35-38 thousand rubles in the summer, 30-33 thousand rubles in the winter. I receive all funds in cash and are used to improve the housing and living conditions of children who have a survivor's pension. Mother doesn't work. Thank you!

Sergey (senior lawyer)

Hello! Such activities can be regarded as entrepreneurial, but in any case it is necessary to pay personal income tax, regardless of the registration of an individual entrepreneur.

Magomed

Continuing the topic of Ingushetia - the tax inspector suggested that I conclude lease agreements and present them to the tax office, is it necessary to conclude such agreements with tenants from the point of view of the law, if you do not register an individual entrepreneur and pay tax as an individual, tenants are reliable guys for whom their word is more important than the law? And another question - if possible, is it profitable in this situation to register an individual entrepreneur in order to pay according to the simplified system 6? This is my first time encountering such things and therefore I apologize. Thank you!

Sergey (senior lawyer)

By law, real estate lease agreements must be in writing, otherwise they are void. In certain cases, it is more profitable to register an individual entrepreneur and pay 6 on revenue than to pay 13 in personal income tax. But when registering an individual entrepreneur, you will have to draw up written agreements with landlords to confirm the legality of the proceeds.

Magomed

Thanks Sergey for your help. And in conclusion, if I might like to ask one more question, do lease agreements need to be certified by a notary or can they be presented in simple written form? Thanks for the help. All the best!

Sergey (senior lawyer)

All that is required is a simple written contract. It is not necessary to have it certified by a notary. This is stated in Art. 651 of the Civil Code of the Russian Federation. Good luck!

Masha

Hello. Please tell me, if the building is the property of the city, the premises in this building are rented by the municipal unitary enterprise "...", the director of this municipal unitary enterprise can rent out these premises, for example, to an LLC? Or can an LLC sublease from a municipal unitary enterprise or directly enter into a lease agreement with the city administration?

Sergey (senior lawyer)

Hello Maria! A municipal unitary enterprise can sublease premises only with the consent of the lessor under the main lease agreement. The LLC may enter into a lease agreement directly with the administration, subject to termination of the lease agreement with the municipal unitary enterprise.

Irina

Good afternoon, at what point is it necessary to register an individual entrepreneur to rent out non-residential premises if the premises themselves have not yet been built? Is this important for the subsequent sale of the premises?

Sergey (senior lawyer)

Hello Irina! It is advisable before receiving the first money from renting out the premises. The presence of individual entrepreneur status does not have any significance for the purposes of selling property.

Victor

Hello! I am an individual entrepreneur and report using the UTII form. For my work, I enter into a lease agreement for non-residential premises with the owner of an individual. Should VAT be added to the rent?

Sergey (senior lawyer)

Hello, Victor! Renting out property is not included in the subject of VAT taxation. Therefore, there is no need to include VAT provisions in the lease agreement.

Tatiana

Sergey, good afternoon. I am a Lessor, can I rent out one non-residential premises with the consent of the Tenants to two LLCs at the price per m2 established by the company for each? Or do you have to share? One LLC was registered previously and pays rent with m2, the second LLC is in the process of registration at the same address. What about two? Thank you.

Sergey (senior lawyer)

Hello Tatiana! To avoid misunderstandings, it is better to indicate in each agreement the specific part of the premises leased to each LLC. The law, of course, does not provide direct guidance on this, but by providing the same premises to two organizations at the same time, you not only create uncertainty, but also theoretically risk being prosecuted for fraud. There is also a risk that these agreements will be declared invalid.

Natalia

Hello. An individual rents out non-residential real estate to an organization and does not pay tax. Who is responsible for non-payment of personal income tax - an individual or an organization? If, according to the law, the tax agent of an individual in this situation is an organization, therefore, payment of personal income tax is its responsibility and the organization is also responsible for non-payment?

Sergey (senior lawyer)

Hello, Natalia! Responsibility must lie with the organization, which must calculate and pay personal income tax for an individual.

Angela

Good evening. I am an individual, I rent out non-residential premises, the lease agreement was concluded for 11 months. Do I have to pay tax?

Sergey (senior lawyer)

Hello! You are required to pay personal income tax 13 on the income you receive.

Dina

Hello! I would like to clarify one question. I saw a situation similar to ours: an individual subleases land to an LLC. plot for the same price, which costs 15,000 rubles. The individual receives no income. But what about the duty of a tax agent? After all, an LLC is obliged to withhold and transfer personal income tax? Should it really concern us where and how much an individual transfers the payment received from us? Or can we show both agreements to the tax office so that we don’t have to pay additional taxes later? Thank you!

Sergey (senior lawyer)

Hello! Formally, in accordance with tax legislation, the LLC is obliged to withhold personal income tax and transfer it to the budget.

Victoria

Good afternoon Please tell me what the fine is for renting office space to several legal entities at the same time?

Sergey (senior lawyer)

Hello, Victoria! Administrative responsibility for this type of action has not been established. But under certain circumstances, the landlord may be held criminally liable for fraud. Also, in civil proceedings, the defrauded tenant may demand compensation for damage and losses caused to him.

Galina

Hello! I am an individual who owns non-residential premises. Can I rent it out to myself since I am registered as an individual entrepreneur under a free-of-charge agreement? How to draw up an agreement so that there are no claims from the tax office. Sincerely.

Sergey (senior lawyer)

Hello, Galina! According to the law, such an agreement cannot be concluded, since both parties to the agreement will actually be one person, that is, you.

Galina

Hello! Sergey, thanks for your answer. I am 67 years old, I think that I can rent out one premises without forming an individual entrepreneur. On the same basis, I believe that it is possible to conclude an agreement between me and my individual entrepreneur, who is located on UTII, for the free use of this premises, since it will not generate income for me. A civil agreement - of a failed nature. According to Article 608 of the Civil Code of the Russian Federation, the owner can rent out his property. Obtaining the status of an individual entrepreneur does not impose an obligation on a person to additionally transfer property to his individual entrepreneur. The only differences appear in the system of taxation and social benefits. Please tell me if I think correctly. Best regards.

Sergey (senior lawyer)

It doesn't matter that you won't receive income. In accordance with Art. 413 of the Civil Code of the Russian Federation, the obligation is terminated on the basis of the coincidence of the debtor and the creditor in one person. You cannot rent out property to yourself, either for rent or for free use.

Andrey

Good afternoon! As an individual, I am the owner of commercial real estate. I rent out real estate to an LLC as an individual. I have my own LLC, where I am the only founder and director. Can I draw up a lease agreement between two LLCs or do I need to register an individual entrepreneur? And if so, what is more profitable: an LLC agreement with an LLC, an individual entrepreneur with an LLC, or an individual with an LLC? Thank you!

Sergey (senior lawyer)

Hello Andrei! In order for an LLC to rent out premises, this property must be owned by the LLC or leased with subsequent sublease. Therefore, at the moment you will not be able to rent out the premises on behalf of the LLC. The most convenient option will be the current scheme, since there will be no need to include the premises in the assets of the LLC or carry out appropriate tax accounting.

Andrey

Continuing the topic. What if I, as an individual, have an agreement with an LLC for the right to use it free of charge? and based on this agreement, the LLC will enter into a sublease agreement

Sergey (senior lawyer)

This option is acceptable, at least it does not contradict the law.

Nellie

Hello! The landlord, who has the status of an individual entrepreneur, has been renting out parts of the premises to different tenants for retail trade for a long time. He collected the rent in cash and did not issue payment documents. I sold the premises a year and a half ago. And now it turned out that through the court. I was charged with about 100 thousand in debt, supposedly this money was not paid... Is it possible to prove the opposite and how legal is this? Thank you in advance.

Sergey (senior lawyer)

Hello! It is possible, but it will require painstaking work to study documents and other evidence. In court, it is necessary to prove the existence of abuse of the rights of the landlord. This can be proven by the fact that he never demanded money. If there was a debt, he could terminate the contract or, at a minimum, constantly remind him of the debt. Depending on the specific circumstances, defense tactics should be built. It is best to get a professional lawyer on your side.

Oksana

Hello, we are two individuals, owners of non-residential premises in equal shares. We would like to rent out non-residential premises to a legal entity. To do this, we will open an IP simplified tax system or a patent for one owner. Is it permissible to conclude a lease agreement from only one of the owners, what powers of attorney are needed in this case, an agreement from the second owner in favor of the first? Payments from a legal entity will be transferred to the individual entrepreneur’s account and the individual entrepreneur will pay taxes on income. Or is it necessary to enter into an agreement with multiple persons on the lessor’s side and the legal entity will pay rent to two lessors equally and each must pay tax on their income?

Sergey (senior lawyer)

Hello, Oksana! In order to rent out the entire premises, in any case, it is necessary to obtain the will of the second owner. It can be expressed in the form of a power of attorney to the first owner to conclude a lease agreement on his behalf. The second method was also indicated by you. But even in the first case, the first owner is not exempt from the obligation to pay taxes.

Lera

Hello. Tell me whether the landlord can enter into a lease agreement with two legal entities. if one was concluded a little earlier, and medical services are provided there until June 1, and the other company needs this agreement only for the time being to obtain a license and the agreement states that actual use begins only from June 1, subject to obtaining a license. Thank you in advance

Sergey (senior lawyer)

Hello! The legislation does not contain a ban on concluding such agreements. You just need to indicate in the second contract from what time the lease will begin. You can also enter into a preliminary agreement with a second company.

SERGEY

Hello! We, an LLC under the simplified tax system, rent municipal non-residential real estate, and we want to rent out part of the premises for an office to another LLC. What tax should we pay?

Sergey (senior lawyer)

Hello, Sergey! None. Income from the rental of property will be included in income to determine the tax base under the simplified tax system.

Sergey

Good afternoon We are VAT residents and want to rent non-residential premises from an employee. What tax do you end up paying???

Sergey (senior lawyer)

Hello, Sergey! In this case, VAT is not allocated or paid.

Sergey

Thank you

Elena

Good afternoon If I have, like a physical. persons have commercial real estate. I want to use it for personal purposes: a dance studio, where I will teach a subscription system. Plus, I want to rent out the gym hourly to other instructors. What taxes do I need to pay and which tax system should I choose? Thank you!

Renting non-residential premises, for example, for a store, involves searching for a suitable property and concluding a written agreement. It is necessary not only to fill out all its sections correctly, but also to follow the exact sequence of actions. How to rent out non-residential premises correctly from a legal point of view?

Legislation

Issues of leasing non-residential properties are regulated by the Federal Law “On State Registration of Rights to Real Estate and Transactions with It” and the Civil Code of the Russian Federation. According to the law, non-residential objects include those that are part of buildings, but are not suitable for living.

The owner can independently rent out non-residential premises on a contractual basis. It can only be in writing. If the lease is for a period of up to 12 months, the agreement does not have to be registered. If the lease is issued for a period of more than 1 year, the agreement should be registered in the prescribed manner with Rosreestr. Landlords undertake to pay taxes on rental income within the time limits established by law.

Sequencing

The owner has the right to rent out non-residential premises in apartment building, in an office or shopping center. It is necessary to know the sequence of actions that must be followed by both parties to the transaction.

Selection of real estate

Finding a suitable property is the most difficult stage. The tenant selects premises based on such parameters as transport accessibility, infrastructure and traffic. The search can be carried out through real estate agencies and specialized websites. Experienced businessmen devote a lot of time to this process.

The non-residential real estate market is divided into premises for the following purposes:

• Office;
• Trading;
• Production;
• Warehouse.

It is necessary to initially decide on the type of property, location, number of floors and area. It is easier to formulate a query when this data becomes clear. After selecting several options, the future tenant inspects the premises. This is a necessary step. The landlord must present the premises from its advantageous perspective. But you should not hide existing shortcomings, as they may appear later. This could lead to the termination of the lease agreement.

If there is no time to search for premises, the tenant can delegate this work to a trusted person or intermediary. All details and required parameters are provided. This paid services, which are paid in the amount of 50 to 100% of the monthly rent. An agreement must be concluded with the intermediary. Payment must be made after selecting a suitable premises.

Conclusion of an agreement

It is better to involve a lawyer in this process. He will help you draw up the contract correctly and explain controversial issues, as well as check the legal purity of the transaction. This work you can do it yourself. Before signing the contract, you must request the following documents:

1. property documents;
2. floor plan;
3. owner's charter documents.

After checking the documents, you should discuss the terms of the lease. They may relate to the following points:

• payment of utility bills;
• the amount of rent;
• deadline for delivery of the premises;
• availability of telephone communication and Internet access;
• carrying out repair work;
• conditions for termination of the contract.

It is important to discuss which party is assigned each item and within what time frame the obligations are fulfilled. The agreements reached are stated in the contract or in the form of additional agreements to it.

It is important to include a clause in the contract regarding actions in the event of force majeure.

It is better if the tenant and the landlord sign the agreement in person without intermediaries. In this case, it is easier to resolve controversial issues; the parties can make some concessions. When drawing up a contract, it is important to fully include information about the property. They must include the full address, floor, area of ​​the premises. The agreement should be accompanied by a floor plan. Only in this case can the agreement be considered valid.

The agreement is signed in 2 copies if the lease is provided for a period of up to 12 months. If a long-term lease of 1 year or more is planned, 3 copies of the agreement are signed. One copy each remains with the landlord and the tenant. Another copy remains with the registrar.

Transfer of premises

After signing the contract, a transfer deed is drawn up from the landlord to the tenant. The day it is signed will be considered the beginning of the lease. The act is signed only after the premises have been completely inspected. If a malfunction is discovered during inspection, it is recorded in the report. This allows you to avoid unnecessary expenses in the future.

The analysis allows you to require the tenant to eliminate defects and malfunctions and reduce the rent. Therefore, it is better for the owner to tidy up the premises and communications in advance. After signing the transfer deed, the tenant can fully use the premises and conduct business activities.

According to current legislation, the contract must contain the following basic conditions:

1. The parties to the agreement are the tenant and the landlord. In accordance with Art. 608 of the Civil Code of the Russian Federation, the right to rent out non-residential premises belongs to the owner.
2. Subject of the agreement. Detailed characteristics of the premises are indicated. In accordance with paragraph 3 of Art. 607 of the Civil Code of the Russian Federation, in the absence of them, the agreement is considered invalid.
3. Terms of use of real estate. They can be recorded in as much detail as possible. It is indicated who is obliged to carry out cosmetic and major repairs.
4. Payment. The payment amount is fixed. Without this, the contract is considered gratuitous, and this is not permissible for rental agreements.
5. Validity. It is determined by the parties by mutual agreement. If it is not specified, the contract will be considered concluded for an indefinite period.

An agreement whose validity period is less than 12 months is not subject to mandatory registration. If, after its expiration, another agreement is concluded for a similar period, registration is also not required. An agreement for a period of 12 months is subject to mandatory registration. But it is important to take into account that, based on Articles 619 and 620 of the Civil Code of the Russian Federation, early termination of the contract is possible.

The tenant can transfer the real estate under a sublease agreement. But this is only possible with the consent of the landlord, who is the owner of the property. The sublease agreement must also be registered in accordance with the procedure established by law.

But it is important to consider that early termination of the lease agreement is possible. Both the landlord and the tenant have this right. In fact, the parties to the transaction have complete freedom of action. But the contract must contain the grounds on which early termination is possible.

There are the following features of sublease:

• The validity period is limited to the duration of the lease agreement with the owner;
• If the lease agreement is terminated, the subtenant has the opportunity to renew the agreement with the owner before the end of the sublease period on the same terms;
• If the contract is concluded for a period of 12 months or more, it must be registered.

The following rights and obligations of the tenant are highlighted:

1. Monitoring the use of premises for their intended purpose.
2. Timely payment of rent.
3. Carrying out repairs by agreement of the parties.
4. Maintaining the premises in proper order.
5. Drawing up a transfer deed with the subtenant.

In case of any violation of accepted obligations, each party to the transaction has the opportunity to terminate the obligation before the end of the contract.

Required documents

For contracts concluded for a period of 12 months or more, state registration is carried out. To do this, the following package of documents is generated:

• application of the established form;
• lease agreement with all attachments;
• cadastral passport;
• Russian passports- for individuals, title documents - for legal entities;
• power of attorney, if the documents are submitted by a representative;
• notarized consent of the spouse, if the object is jointly owned or was acquired during marriage;
• permission from the guardianship and trusteeship authority, if the property is registered in the name of an incapacitated or minor citizen;
• written permission from the pledgee if the property is pledged;
• receipt of payment of state duty.

Taxes

Taxes are provided for the rental of non-residential premises. The optimal tax regime is a simplified taxation system. Special tax regimes not only make accounting easier, but also have a lower tax burden. The following features apply:

1. if the cadastral value is determined and a special regional law is in force, tax is paid on office, administrative and retail real estate;
2. locally the rate is 2%.

If a special law has not been adopted at the local level, the following rates are established for entrepreneurs using the simplified taxation system:

• simplified tax system 6% - from total income;
• STS 15% - from income minus expenses.

If the organization is on the general taxation system, a high tax burden is established. In this case, the rental business is not profitable. Traditionally, three main taxes are established:

1. on the profit of the organization and personal income tax for individual entrepreneurs - 20% for legal entities and 13% for entrepreneurs;
2. for property - 2% based on the cadastral value and 2.2% when calculating the residual value;
3. on added value - 18%, if quarterly revenue is more than 2 million rubles.

How to avoid paying taxes on income received from renting non-residential real estate? On the one hand, the legislation establishes the obligation to pay taxes on all lease agreements. If the contract is drawn up for a period of 1 year or more, it is registered in Rosreestr. This information is transferred to the tax service in accordance with the information exchange agreement. If the agreement is drawn up for a period of up to 1 year, the tax service will have to prove the fact of lease, which is not always possible.

Current legislation provides for administrative and criminal liability for carrying out illegal business. Criminal liability is established if illegal business activities are carried out or large profits are made in the amount of 1.5 million rubles.

When a violation is found, judges take into account the person’s specific circumstances and many other factors. As a rule, there are no problems when renting out an apartment or a country house. If a non-residential property is for rent, several signs of entrepreneurial activity can be identified. If the premises are purchased directly for rent, the activity requires registration, as it is recognized as entrepreneurial.

The same applies to rent long term or to contracts that are renegotiated many times. This sign is interpreted as a fact of systematic and intentional profit-making from the ownership of a non-residential property. If these signs are detected, the citizen is recommended to register an individual entrepreneur. In this case, the tax is 6% of the total income. Personal income tax is 13%.

The owner of the premises must file tax returns annually.

Thus, renting non-residential premises has its own number of features. It is necessary to draw up a legally competent agreement, provide for all the specifics of the agreement and pay taxes on time. This will allow you to avoid problems in the future and legally make a profit.