Let's break down how to officially rent out an apartment and pay taxes with maximum savings on payments to the state. Until 2020, the owner had only two taxation options: pay 13% of income as an individual or register an individual entrepreneur and transfer 6% to the state under a simplified method. However, recently, landlords from 20 Russian regions can become self-employed and contribute only 4% of the money paid by tenants to the budget.
Where to look for solvent tenants
If you decide to officially rent out an apartment and do not plan to inflate prices, it is not difficult to find a tenant. Put things in order, equip the apartment with the necessary furniture and appliances, take a few photos and post them on the Internet. Advertisements can be posted on social networks - district or city groups, on the Yandex.District site, popular bulletin boards or specialized sites for renting/selling real estate.
On a note. When posting information on Avito, you will have to pay for the service. The tariff for 1 advertisement in the Real Estate section is 400-500 rubles.
Some landlords prefer to officially rent out the apartment through the tax office and a realtor. Experience shows that if people have enough money to pay the agency commission, delays in rent payments are extremely rare.
Who can take it
The right to rent out your apartment is given to its owner. He has an extract from the state register in his hands, which confirms his authority. No relatives or close friends have the right to enter into a rental agreement with tenants at the request of the apartment owner. This is allowed only if there is a notarized power of attorney, which states the right to rent out housing on behalf of the principal. Otherwise, the owner is free to object to such a transaction at any time.
If, in addition to the owner, other residents (such as members of the owner’s family) are registered in the rental housing, then obtaining their written consent to conclude the transaction is not required .
If a rental agreement has already been concluded and the owner or hires other persons to live in the dwelling, then consent to such moving in is required from all interested parties (both the tenant and all people registered with the tenant).
The same rule applies if part of an apartment is rented out (for example, a room in a communal apartment with a shared kitchen, toilet, and bathroom for several owners). An additional rental agreement for vacant space can be concluded with the permission of the first tenant.
When a minor child is registered in the housing, permission to rent out the apartment is obtained through the guardianship authorities.
If there are several private owners of an apartment, then each of the co-owners participates in the transaction on the side of the landlord. Or he gives consent (in writing) to the transaction and instructs one of the owners to handle its execution. Such consent and power of attorney is drawn up by a notary.
The owner of the apartment under a social rental agreement, that is, it actually belongs to the state or municipality, is not able to rent it out. Unless you get official written permission from the state/municipal body (who is the owner).
If these rules are neglected, then the apartment rental agreement (for a period of more than 1 year) cannot be registered in Rosreestr.
Often apartments are rented “in gray”, without state registration of the contract in the Unified State Register of Real Estate. Therefore, such formalities are not observed. In a legal dispute with a tenant (on any issues regarding the rental of an apartment), it is no longer possible to refer to such an agreement as evidence. Without registration it is invalid. However, when the period of employment is less than a year, then registration is not required. The mere written form of a contract is sufficient for its full force.
When it comes to moving into a municipal apartment (including registration, concluding an additional social tenancy agreement), consent is required from everyone registered and from the municipality.
Documents to officially rent out an apartment
Without inspecting the premises and title documents for housing, it will not be possible to conclude an agreement. Such transactions with long-term leases happen extremely rarely. But homeowners who have decided to officially rent out an apartment on a daily basis with documents often receive such offers through Internet resources.
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Now let’s look at what documents are needed to officially rent out an apartment in accordance with all the rules. When inspecting a property, a potential tenant has the right to request:
- passport of the home owner, if the document is signed in his presence;
- an extract from the Unified State Register of Real Estate, which certifies that he is the owner of the apartment;
- cadastral passport for the rental property;
- latest receipts without debt for utility bills.
Pledge and inventory of property
As a rule, the rental agreement specifies that a traditional security deposit in the amount of one month's rent has been made, which can either go towards the last month of occupancy or be used to compensate for damage caused to the premises.
An ideal appendix to the rental agreement would be a complete list of property (furniture and household appliances) located in the apartment (with notes indicating which furnishings are new and which are used, and also indicating the cost of compensation in case of damage). If you see defects in furniture and decoration, you should take photographs and make appropriate notes in the contract.
This procedure will help preserve the guarantee payment, which should be returned to you after termination of the contract.
What agreement to conclude with tenants
To keep everything legal, lawyers recommend concluding a rental agreement. The standard agreement term, which does not require registration with Rosreestr, is 11 months (). If the tenant plans to live in the apartment longer, it is necessary to go to the local branch of the registration organization or MFC, pay 2,000 rubles in state fees in order to put a mark in the unified database. In this case, the rental agreement is drawn up in 3 copies, one of which remains with the officials.
The text of the agreement states:
- information about the landlord and tenant;
- real estate parameters, property document number;
- date of preparation of the document and duration of employment in days, months, and, if necessary, in years;
- the rights and obligations of each party in detail;
- procedure and methods for transferring rent and utility bills;
- a list of property that is provided to the tenant for use;
- terms of termination, notice periods for relocation.
Important! Do not forget to indicate the rental period in the contract. If you miss this parameter, the agreement is automatically valid for 5 years () and the document is subject to registration with Rosreestr.
Agreement with realtor
Today it is not so difficult to find a rented apartment without intermediaries. Aggregators like Avito.ru or Domofond.ru will help with this. If you decide to use the services of realtors, you should carefully study the terms of the contract.
First of all, pay attention to the subject of the agreement , which should include not only the selection of an apartment, but also guarantees in case in the first months you are forced to leave the apartment you occupy not through your fault, but, for example, due to conflicting and inadequate owners. In this case, the agency is obliged to choose another option, and such an obligation must be enshrined in the terms of the contract.
How to officially rent out an apartment daily
Homeowners who make money from daily rentals may experience difficulties starting October 1, 2021. The reason for this is the ban on the provision of hotel services in residential buildings (). Now, in order to officially rent out an apartment under a short-term contract, it is necessary to convert the premises into non-residential ones. You can open a hostel or mini-hotel only on the first or ground floors with a separate entrance.
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No exceptions were made for entrepreneurs who want to rent out their apartment on the 15th floor, so the legality of such activity is debatable. If you do decide to do this, the procedure for conducting the transaction is similar to a long-term lease.
How long can you wait? From commissioning to handing over keys
What is the first thought that will flash through your mind if we say that the house will be rented out in the 4th quarter of this year? If you answered that you will celebrate the New Year in your new apartment, then our article is definitely for you!
Let's figure out the timing, what time period is called the deadline for handing over the house, and why you won't move into your apartment as soon as the house is handed over.
The completion date is the date planned by the developer, which is specified in the construction permit. It is indicative in nature and can be changed by the developer unilaterally. By the way, both up and down.
But the deadline for receiving the keys is a more serious date; it is written in the DDU and the developer has no right to change it unilaterally. Before the established date, all keys to apartments in a residential complex must be handed over, and if the developer violates its obligations, then shareholders may demand payment of a penalty in the amount of 1/150 of the refinancing rate for each day of delay.
As a rule, from the date of commissioning to the issuance of keys, it takes at least six months, during which time the developer completes the finishing of the apartments, carries out commissioning of engineering systems, landscaping the territory, enters into contracts with utility providers, as well as with the management company. After completing this work, the developer creates a schedule for inspecting the apartments and notifies future residents about this; by law, the future resident must be notified at least a month before the deadline for handing over the keys.
The keys are handed over to the owner when the apartment has been inspected and the acceptance certificate has been signed. If the owner attended the inspection, but has complaints about the quality of the apartment, the developer undertakes to eliminate the deficiencies within the allotted time frame. In this case, the keys will be transferred after the defects are eliminated. There are cases when the buyer is in no hurry to receive the keys and avoids signing the act, then the developer has the right to unilaterally transfer the apartment to him.
Case from practice:
Developers are trying in every way to protect themselves from paying penalties, so sometimes they set surprising deadlines for issuing keys, for example, the developer Arsenal Real Estate in DDU on the 2nd building of the Devyatkino residential complex indicated the completion date - 2nd quarter of 2012, and the handover of keys in the period from November 2012 to June 2014. That is, the company had the right legally for almost two years after the delivery of the house to the Civil Code not to hand over the keys to shareholders.
Be sure to carefully read your DDU, or better yet, contact a trusted real estate agency, which will take care of explaining all the nuances.
What is more profitable to rent out housing - through individual entrepreneurs or self-employment?
The most important question: what tax should I pay if I rent out an apartment officially under a contract? For all property owners who have declared to the state to rent out housing, the Federal Tax Service charges 13% of the amount of rental payments (). For example, you, as an individual, rent out a one-room apartment in a regional center for 15,000 rubles. In the spring of next year you are required to pay 23,400 rubles (15,000 * 12 * 13%) to the budget. Agree, the amount is quite large.
There is a way out - register as an individual entrepreneur and choose a simplified one. In this case, the state will have to pay only 6%, that is, only 10,800 (15,000 * 12 * 6%) per year. The savings will be 12,600 rubles.
But the best option is to become self-employed. Those wishing to officially rent out a room in an apartment in Moscow to a private individual for 15,000 rubles will have to pay only 4%, while organizations will have to pay 6% taxes! Expenses without deduction will be 7,200 rubles (15,000*12*4%) per year or 600 rubles per month. At the same time, the state allows you to take a tax deduction in the amount of 10,000 rubles or 1% per month of the payment amount until the amount is exhausted. Then the payments will be even less - 5400 (15000 * 12 * 3%) per year or 450 rubles per month, and the required deduction can be used for more than 5 years.
On a note. Good news for apartment owners who want to come out of the shadows and still pay minimal taxes. In mid-2021, a special tax regime allowing you to obtain self-employed status will become effective throughout the Russian Federation.
How to find tenants for an apartment
The main problem that the owner of an apartment for rent faces is finding tenants. There are several ways to get out of this situation.
- Contact a specialized real estate agency. Specialists will select tenants that meet all the customer’s requirements; such services are not cheap, and you will have to count on additional costs.
- Place an advertisement for renting an apartment on online platforms. This scheme also works, however, there is a high risk of “running into” unscrupulous tenants who can damage the property or simply steal the apartment.
- Look for potential tenants through acquaintances, colleagues, friends. This is perhaps the most correct and convenient way - at least if certain problems arise, employers can easily be found and demand compensation for the damage caused.
If you rent out an apartment officially - pros and cons
An undeniable disadvantage of coming out of the shadows is the need to pay taxes to the state. Not everyone wants to take a tidy sum out of their pocket. However, self-employment or individual entrepreneurs have many more advantages, for example:
- you don’t have to worry if the tax office suspects something and wants to gain access to bank accounts;
- if you were unable to achieve mutual understanding with your neighbors, you are not afraid of complaints about tenants and illegal business activities;
- the landlord will feel confident if a conflict arises with the tenants with the participation of the local police officer or judicial authorities.
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Self-employment and apartment rental
The status of a self-employed citizen allows you to solve some problems in the hiring issue.
Firstly, simplified taxation . We are talking about a tax experiment that is already being carried out in almost all regions of the country. Through the “My Tax” service, pay 4% of the amount of income. Reporting is generated by the same Internet service “My Tax”. The amount is paid monthly. There is no need to submit any declarations. The amount of income per year should not exceed 2.4 million rubles. This way of paying for your income is convenient and economical.
Secondly, there is no need to register as an individual entrepreneur . By registering as self-employed, a citizen pays a special tax on professional income. These obligations are sufficient for the state and there is no need to strictly tie oneself to the entrepreneurial path. Of course, if we are talking about renting out your home, which consists of no more than a couple of objects . If there are a large number of objects and other people’s objects will also be provided for rent (for example, for rent or real estate under management). This is already a commercial activity. You can’t do without an IP certificate.
Renting housing is not included in the type of activity of self-employed people, which is exempt from paying taxes. At the regional level, authorities at their discretion can determine the types of occupations that will fall under preferential status. But today, not a single region has included rental housing in this list.
Responsibility for unofficial rental of real estate
What else is needed to rent out an apartment officially with all the documents completed? Perhaps an active civic position. After all, many believe that if you do not register an agreement with Rosreestr, it will not be included in the tax information. However, the law obliges to declare income regardless of the period of delivery of housing.
Even if you rented out a room for the night, the Federal Tax Service has the right to impose a fine on you (). But the state does not yet plan to take a tough position towards black owners, hoping for their awareness in legalizing the rental housing market. Knowing whether to rent out an apartment officially and how much taxes to pay, the citizen himself makes a choice - to sleep peacefully or hide income from the fiscal service.
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Author:
Mortgage specialist Maria Yurievna Sokhan
Publication dateDecember 21, 2019December 22, 2019
