Who has transport tax benefits in 2021 - 2021?

Tax incentives for transport tax: where to look for the list

Transport tax (TN) is a regional tax, therefore the Tax Code of the Russian Federation sets only the general framework of taxation.
The specifics of payment can be established by the authorities of a constituent entity of the Russian Federation by their laws. In particular, they have the right to introduce tax benefits for transport tax and determine the grounds for their use by taxpayers - this is directly stated in Art. 356 Tax Code of the Russian Federation. Therefore, in order to find out who has transport tax benefits, you need to refer to the law of the corresponding region, which can be found on the Federal Tax Service website. But first, it’s worth establishing whether the vehicle is subject to TN taxation.

To learn how tax rates may vary by region, read the material “Transport tax rates by region - table 2021.”

We deregister and do not pay TN

If you plan not to use a car for a long time, there is a completely understandable desire to avoid paying transport tax. Previously, it was possible to remove and then return the vehicle to registration, but now this is impossible. Changes to Order of the Ministry of Internal Affairs of Russia dated August 7, 2013 N 605 combined the concepts of deregistration and termination of registration. Today, cars are deregistered in the following cases:

recycling;
loss as a result of an accident or theft;
transfer to the car dealership/insurer;
existence of grounds for termination of registration;
termination of the leasing agreement;
export of vehicles outside the country on an ongoing basis;
termination of the legal entity's activities or death of the owner;
expiration of the temporary registration period;
at the request of the former owner, if after 10 days the vehicle has not been re-registered.

The basis for starting the procedure is an application, which can be carried out by the owner’s representative under a certified power of attorney.

If the car is for sale

There is a proven way to bypass the transport tax according to the law. If you get rid of the taxable item, that is, sell the car, you will not need to pay taxes. When selling a car, the accrual of TN to its former owner ceases from the next month, after it ceases to be registered with the seller. But for this to happen, the vehicle must be re-registered on time.

The seller is recommended to find out exactly after 10 days whether the buyer has re-registered the car. If this is not done, you need to contact the new owner of the vehicle and find out the reason. Otherwise, the seller will continue to pay TN. He has every right to deregister the car himself, declaring that the vehicle has been sold and presenting the purchase and sale agreement. Of course, to avoid tax on a car, you should resort to such termination of registration only in cases where there is no way to contact the buyer or he does not want to register the vehicle in his own name.

It is important to remember that the buyer will be able to avoid a fine for late registration of the vehicle only within seventy days after the first DCT is issued. It is recommended that you familiarize yourself with the provisions of the Civil Code of the Russian Federation on this issue.

You can not pay the TN after deregistration according to the traffic police act, if the car is broken and its operation is impossible. It will not be possible to refer to an allegedly long downtime due to repairs, even if documented.

The accrual of payment does not depend on the actual use of the vehicle - it is an ownership tax. Even if you don’t use the car for quite a long time, you will have to pay tax.

When disposing of a car

You can deregister a car for recycling at any time, without providing tax certificates. Only documents for the vehicle and the owner's passport are required.

They also do not have the right to refuse registration. This tax evasion option could be considered optimal. However, the latest amendments to the Order of the Ministry of Internal Affairs No. 1001 (namely in paragraph 5 of the General Provisions) do not allow one to circumvent the law and temporarily deregister the car by writing an application for disposal. As already noted, deregistration and termination of registration are now one and the same thing. That is, in order to deregister, you will have to stop registering, and this requires a disposal certificate confirming the destruction of the vehicle.

Who is exempt from paying transport tax under the Tax Code of the Russian Federation?

According to paragraph 1 of Art. 358 of the Tax Code of the Russian Federation, the objects of TN taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, as well as airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis , non-self-propelled (towed) and other water and air vehicles registered in the prescribed manner.

In paragraph 2 of Art. 358 of the Tax Code of the Russian Federation provides a list of vehicles that are not subject to taxation. Accordingly, their owners have the right to be exempt from transport tax. Among such objects:

passenger cars specially equipped for use by disabled people, as well as with an engine power of up to 100 horsepower (73.55 kW), received (purchased) through social security authorities;
passenger and cargo sea, river and aircraft owned by carriers;
tractors, self-propelled combines of all brands, special vehicles of agricultural producers;
vehicles that are wanted, as well as vehicles for which the search has been terminated, from the month the search began until the month of its return to the person in whose name it was registered. Facts of theft (theft), return of a vehicle are confirmed by a document issued by an authorized body, or information received by tax authorities in accordance with Art. 85 Tax Code of the Russian Federation.

From 07/03/2016 to 12/31/2018, there was an additional benefit that allowed the tax accrued on heavy trucks to be reduced down to zero by the amount of the fee paid to the budget for the damage caused by such transport to roads. It applied to both individuals (Article 361.1 of the Tax Code of the Russian Federation) and legal entities (clause 2 of Article 362 of the Tax Code of the Russian Federation).

Read more about the deduction in the article “Transport tax and the Plato system (nuances)”.

If the car is registered foreign

Cars with foreign license plates are not subject to taxation if they are not registered in the Russian Federation, but are temporarily imported. Only you can drive such a car for no more than six months. Foreigners who have registered a temporary stay and imported into the Russian Federation a car registered in another state can use it for the entire period of stay, but not more than one year.

Who is exempt from paying transport tax by regional laws

The region can introduce transport tax benefits for both individuals and organizations. Basically, they have a social orientation, and beneficiaries usually include disabled people, pensioners, war veterans, people with state awards, etc. Benefits can be provided either in the form of a complete tax exemption or in the form of a rate reduction.

Are there any transport tax benefits for large families? The answer to this question is in ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

Benefits for paying transport tax (exemption from payment) in Moscow

Let's look at the list of beneficiaries using the example of the Moscow law on transport tax. In the capital, the procedure for paying transport tax is regulated by the Moscow Law “On Transport Tax” dated 07/09/2008 No. 33. Art. 4 of this law.

According to this article in Moscow, the following are entitled to transport tax benefits in 2020-2021:

Organizations providing services for the transportation of passengers by public urban passenger transport - for vehicles carrying passengers (except taxis).
Residents of the special economic zone of technology-innovation type "Zelenograd" - by vehicles registered on them from the moment of inclusion in the register of residents of the special economic zone.
Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees.
Veterans and disabled people of the Second World War.
Veterans and disabled combatants.
Disabled people of groups I and II.
Former minor prisoners of concentration camps, ghettos, and other places of forced detention created by the Nazis and their allies during the Second World War.
One of the parents (adoptive parents), guardian, trustee of a disabled child.
Persons who own passenger cars with an engine power of up to 70 horsepower (51.49 kW) inclusive - for one vehicle registered to them.
One of the parents (adoptive parents) in a large family.
Individuals entitled to receive social support in accordance with the Law of the Russian Federation “On the social protection of citizens exposed to radiation due to the disaster at the Chernobyl nuclear power plant” dated May 15, 1991 No. 1244-1, federal laws “On the social protection of citizens of the Russian Federation exposed to radiation due to the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" dated November 26, 1998 No. 175-FZ and "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site" dated January 10, 2002 No. 2-FZ.
Individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities.
Individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology.
One of the guardians of a disabled person since childhood, recognized by the court as incompetent.
Organizations recognized as SEZ management companies and carrying out activities for the purpose of implementing SEZ management agreements - in relation to vehicles registered to these organizations, from the moment of conclusion of agreements on the management of special economic zones with the federal executive body authorized by the Government of the Russian Federation. The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle.
Management companies of the International Medical Cluster and project participants who have entered into agreements on the implementation of the project with the management company of the International Medical Cluster and carry out project implementation activities on the territory of the International Medical Cluster (from 01/01/2018 to 12/31/2027 - Article 4 of Law No. 33 as amended by the law Moscow on amendments to certain laws of Moscow in the field of taxation dated November 29, 2017 No. 45).
From 01.01.2020 to 31.12.2024 - persons who own vehicles equipped exclusively with electric motors.

Individuals are provided with benefits only for one vehicle registered to them. It should be remembered that benefits do not apply to cars with an engine power of more than 200 hp. With. This rule does not apply only to parents of a large family.

Where to find a sample application for transport tax relief

Anyone who is exempt from transport tax must declare this to the Federal Tax Service and confirm their right to exemption (reduction) of tax.

The application form for transport tax benefits for individuals was approved by order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/ [email protected]

You can see it on our website.

In your application you can choose:

submit documents confirming your right to benefits;
or just provide the details of such documents.

In the latter case, the tax authorities themselves will send the request to the place where the supporting documents specified by the taxpayer were issued, and then inform the applicant about the decision to provide the benefit.

You will find a sample application for a tax benefit for an individual in ConsultantPlus. Get trial access to the system for free and proceed to the example of filling out the document.

You can apply for a property tax benefit to any tax authority, as well as through the taxpayer’s personal account.

Starting from 2021, legal entity payers also submit applications for benefits to the Federal Tax Service (Federal Tax Service order No. ММВ-7-21 dated July 25, 2019/ [email protected] ). You can download the application form from the link. For periods before 2021, the benefit is reflected in the declaration.

A sample of filling out an application for a benefit for an organization can also be viewed in K+, having received free trial access to the system.

Results

Transport tax benefits are divided into federal (they are listed in the Tax Code of the Russian Federation) and regional (they are established in regional laws).

You must declare your right to a benefit to the Federal Tax Service (submit an application in the form recommended by the tax authorities), and also submit supporting documents or provide the tax authorities with their details.

Sources:

Tax Code of the Russian Federation
Law of the Russian Federation of May 15, 1991 No. 1244-1
Federal Law of January 10, 2002 No. 2-FZ
Order of the Federal Tax Service of Russia dated July 25, 2019 No. ММВ-7-21/ [email protected]
Order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

When renting a car by a legal entity from an employee

There is no need to pay TN for a rented car - this is the responsibility of the owner. Nevertheless, business executives are interested in when a company should not pay tax. Of course, if the car is rented. According to Art. 357 of the Tax Code of the Russian Federation, tax payers are considered to be persons on whom vehicles recognized as objects of taxation are registered.

When renting, ownership does not transfer, so the company is not obliged to pay the tax. This is the prerogative of the lessor to whom the car is registered. The tenant's obligations are determined by Articles 644-646 of the Civil Code of the Russian Federation.

Read more about renting a car from a legal entity to an individual.