Renting out premises by an enterprise. Leasing commercial real estate - the intricacies of the process. What tax regimes are used by the lessor?

Leasing non-residential premises has certain specifics, ignorance of which can cause an unsuccessful transaction. What is the peculiarity of commissioning a non-residential building, how to sign the contract correctly and what nuances of this process are worth remembering - we will look further.

The legislation does not establish an exact concept on the basis of which it would be possible to determine which category real estate belongs to, however, there are certain characteristics with which you can navigate the status of the premises.

Attention! According to the provisions of the Civil Code of the Russian Federation, non-residential premises are a separate building with precisely defined and separate parts, which cannot be used as housing.

It is also worth noting that in the legislation there is such a thing as intended purpose. Each type of non-residential real estate can be used only for the purposes provided for by its status.

For example, premises intended for offices cannot be used as a workshop for the production of certain products. To place production in such a building, you must first re-equip it and change its purpose.

Purpose of the premises

So, leasing premises must begin with determining the purposes for which the tenant plans to use the property.

Purpose of a non-residential building

The law strictly prohibits the use of residential buildings as commercial ones. Violation of this requirement may result in the owner and tenant being brought to administrative liability, and therefore it is in the interests of both parties to first clarify the legality of the planned lease.

Important! The owner needs to find out from the tenant for what purposes he wants to rent the premises and record the stated type of operation in the contract.

The tenant should definitely check the documentation for the premises. Quite often, the intended purpose is indicated during the registration of real estate in the Cadastral Chamber.

The document specifies the exact purpose of the property, for example, premises for:

• pharmacy;
• shop;
• office;
• child Center.

In particular, such measures are taken for non-residential premises in apartment buildings. Violation of the established restrictions is strictly prohibited by law.

Universal premises

Also in the non-residential fund there is real estate that does not have a precisely defined purpose, and therefore can be used for various purposes.

Renting non-residential premises of this type is much simpler, however, it is important to consider that the premises must comply with sanitary and fire safety standards for the specified type of activity.

Features of this type of real estate:

• it is significantly more expensive than premises with a designated purpose;
• the law allows you to rent this property under a sublease agreement;
• in some cases, the use of the premises may be impossible due to the building’s non-compliance with the requirements established by law.

Before signing an agreement, you should first clarify whether the premises are suitable for developing a business there.

Benefits of renting

Renting is much more profitable for both tenants and owners. By signing a long-term agreement with an individual or legal entity, the owner will be able to receive a stable income from his property for a long time.

READ ALSO:

When can renovations be done in an apartment?

Tenants note the following advantages of renting:

1. Economy. There is no need to invest a huge amount in real estate one-time (this is especially true for beginning entrepreneurs who do not have the opportunity to buy a building).
2. Simplicity of design. To get the property into operation, you just need to sign a lease agreement.
3. Possibility to change building. Subsequently, the tenant can easily rent another premises at a better price, with a convenient location or a larger area. In this case, you will not need to bother with finding buyers for real estate, selling, etc.

Along with the development of entrepreneurship, real estate rental becomes more and more relevant every year. As practice shows, non-residential premises rarely stay on the market, and landlords have a good income from their own property.

Renting specifics

Before renting out non-residential premises, it is necessary to take into account the following features of this process:

1. The lessor can be either an individual or a legal entity.
2. Only the full owner or an authorized representative (with a notarized power of attorney) can rent out a building.
3. When renting out real estate, the owner is required to pay a tax of 13% of the income received.
4. To provide a building for rent for a period of up to 1 year, registration of an individual entrepreneur is not necessary.

When renting out real estate for a period of 1 year or more, you need:

• register as an individual entrepreneur;
• register the agreement in Rosreestr.

Attention! If the above requirements are violated, the owner may be subject to criminal liability (arrest for 6 months, a fine of 300,000 rubles or 480 hours of community service) or administrative liability (fine from 500 to 2,000 rubles).

Renting procedure

The structure of leasing non-residential premises is similar to the standard procedure for leasing residential premises. It includes finding a tenant, signing an agreement with him and registering the transaction with the relevant authorities. So, let's take a closer look at each of the stages:

Search for a tenant

How to rent out non-residential premises yourself? - it's simple. There are the following effective advertising methods:

• Submitting advertisements on Internet sites;
• placing advertisements in local newspapers and billboards;
• make a commercial newsletter to local entrepreneurs;
• place a rental banner on the premises itself

Important! If the building is large and designed for several tenants, then it is worth creating a thematic website with high-quality photographs and information about the current offer.

Renting out non-residential premises an individual Using private real estate offices is much easier and faster, but this service is usually paid and therefore not particularly profitable. If you don’t have time to search for tenants on your own, it’s worth choosing good realtors.

True professionals have the following characteristics:

• experience in this field;
• good reputation and positive recommendations from clients;
• presence of a client base.

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How to register an apartment for a minor child?

The speed of finding a tenant depends on many factors, but first of all it all depends on whether the property matches the specified price.

Rent

One of the main tasks when renting out premises is to indicate an adequate price for the property. There are many factors to consider to determine the appropriate price.

In particular, you need to pay attention to:

• room area;
• the intended purpose specified in the documents;
• location
• availability of communications;
• availability of transport interchange;
• approximate cost similar buildings on the real estate market.

To rent out the property as quickly as possible, you need to set a price slightly lower than those quoted by other owners.

You can determine the appropriate rental price in the following ways:

• independently study the current market and determine the price;
• order an appraisal from a specialized appraiser;
• order a price determination from a realtor.

Attention! Quite often, property owners, not focusing on current prices, underestimate the cost, thereby making their income significantly less. To avoid this, it is better to seek help from a specialist.

Lease agreement: rules for drawing up

As such, individual requirements for a lease agreement for non-residential premises are not established by law, and therefore the lease of premises of this type occurs under a regular lease agreement.

The agreement must indicate:

1. Subject of the agreement. This section contains information identifying the building (personal account, technical data, cadastral passport number, etc.).
2. Rental period. You can specify a specific period of 1-2 years, or conclude a deal for an indefinite period. In the second case, it is necessary to indicate the conditions for terminating the transaction.
3. Terms of a transaction. This section specifies the rights and obligations of both parties. It is also necessary to enter information about the intended purpose of the building and its subsequent use by the tenant.
4. Cost and payment procedure. It is important to enter the cost in numbers and words, and also indicate for what period the cost is for. Example, 30,000 rubles (thirty thousand rubles) for 1 month. It is also recommended to indicate the payment method, for example, the tenant is required to transfer money on the 25th to the next personal account number.
5. Details of both parties. It is important to enter the personal data of the participants in the transaction, and also indicate the constituent information of the company (if a legal entity is involved in the transaction).

Attention! If the contract does not indicate the term of the transaction, it will automatically be recognized as unlimited.

Registration of the agreement

If the transaction is concluded for a period of 11 months (up to 1 year), then the contract will be considered valid after signing. As for transactions lasting 1 year or more, they must be registered with Rosreestr.

When submitting an application, you must also provide the following package of documents:

• identification document;
• title documents for the premises;
• statement;
• technical documentation for real estate;
• agreement with attachments;
• receipt of payment of state duty.

The above list may be supplemented by other documents.

After the application is accepted, the applicant is given a receipt for the documents. Registration is completed within 5-10 business days.

Risks for the landlord

Renting out non-residential premises has certain risks for the property owner. In most cases, they are associated with the rental of a building to an unscrupulous tenant.

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. Certain elements of the premises are not subject to rent (for example, the basement, roof, flight of stairs, 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: regular bank transfers to a card in a certain amount (usually more than 100 thousand rubles monthly), direct information to the tax authorities can serve as sources 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 Administrative Code) 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 the receipt of income:

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 term or the fact of repeated renewal of the lease agreement has been 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 authorities as an individual entrepreneur. IN in this case To pay taxes, a simplified form of the taxation system is chosen, 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, fulfillment repair work(by agreement), maintaining the premises in order and using them exclusively for their 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, the moderate cost of rent, its stability, and the transparency of bidding on the basis of which the rental of municipal properties takes place are very important. 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, each municipality develops its own Regulations on the conduct of auctions, 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 appropriate bidding 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 enter into a direct contract. The rental agreement for 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 framework 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 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. Produced high costs There were very large expenses for landscaping the territory, access roads, lighting equipment for the territory, providing the Internet, installing CCTV cameras and much more. 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 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, Evgenia! 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. There is no point in registering for him, 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 may be to arrange a free lease with a relative and then sublease 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 the 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. He has a registered individual entrepreneur to conduct commercial activities. 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 a monthly income is a business 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 you need to look specifically at the situation you were considering Supreme Court. Perhaps there was a different situation there. Foreign citizens enjoy the same rights as Russian citizens, including the ability to completely freely register an individual entrepreneur 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 There will be a contract for free use. The main thing is that such an opportunity is provided for in the main lease agreement.

Anna

Good afternoon. I have commercial premises, registered to 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 whether 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 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, then it is not necessary to register 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)

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

If an individual entrepreneur is registered, the procedure and timing of tax payment depend on which taxation system you will be in.

Good Afternoon: 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 finished 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 the migration service and say that the fine will be large for me, and perhaps they will cover it 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 not known what documents they have and what facts they operate on. 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 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 rent it out as an individual entrepreneur with a legal taxation regime that can be applied to this type of activity. 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 statutory 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 located 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 for a long term to another LLC, 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 for 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 notices of payment of property tax to the owner, regardless of who actually uses the premises.

Anna

Hello, I rent premises for personal 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! The 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 non-residential premises to her daughter for free use for a period of 30 years. The daughter registered an LLC, where she acts as the general director (the mother is the chief physician), using the simplified “income minus expenses”.

Sergey (senior lawyer)

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?

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

Sergey (senior lawyer)

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?

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.

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 do not 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 for premises for a certain 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 does not have the rights to request information about the economic activities of 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 it is unlikely this activity falls under entrepreneurial.

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 property be recognized as the property of an individual entrepreneur, and not the owner of an individual? 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.

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.

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 such a situation, I have a trading kiosk on 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 contacting the police with a statement about committing arbitrariness, since the owner of the car wash tried to realize 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 close relative on trusting relationships. 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 invalid. 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 leases 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 liability 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.

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.

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.

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.

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! A lessor who has the status of an individual entrepreneur, long time rented out parts of the premises to different tenants for retail trade. 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!

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

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.

As long as private business exists, 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.

The costs of utility bills, garbage removal, maintenance of the fire protection system and security alarm are usually borne 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, there are only a few private specialists working with non-residential real estate, even in large cities.

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 know for sure “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 initially set its goal to provide clients with the most wide range services related to the rental, purchase and sale of real estate.

Rental relations have penetrated into all spheres of life: renting an apartment or non-residential real estate for a while is commonplace today. The latter is mainly used for commercial purposes, when placing an office or workshop. Rent out non-residential premises - there are plenty of such advertisements. In order to do this, it is important to know how to do it correctly.

At the moment, there is no specific definition in the law of what non-residential premises are, but there are signs by which it can be identified, they are described in the Civil Code.

Important! Non-residential premises are real estate, which is not always a separate building, but always has separate and clearly defined parts. It cannot be used for residential purposes under any circumstances.

Thus, a house in which living conditions are not created may be converted to organize a dining room or cafe. At the same time, there must be areas (rooms) that can be adapted to the needs of the establishment. There are requirements for the premises of medical institutions, offices, pharmacies, gyms, etc., and they relate to both sanitary and sanitary facilities.

Before renting out any premises, its intended use should be clearly defined, since the tenant is looking for space for a specific purpose.

It is worth remembering, without evidence, that, for example, a residential building has a non-residential purpose, it is prohibited to use the area for business, including renting it.

Non-residential object with a specific purpose

Sometimes the intended purpose for the use of such an object is specified in the papers that the owner draws up when registering it with the cadastral register. It is worth understanding that transferring to another target category is sometimes quite difficult.

Non-residential areas of an apartment building, in particular its first floors, may have a similar purpose. Moreover, how the space can be used is laid down in the project, for example:

1. Pharmacy.
2. Shop.
3. Office.
4. Dental office.
5. Library.
6. Entertainment centers.

The object receives a specific purpose, and the restrictions arise from the norms established by law.

Free use

The non-residential stock also includes free-use areas. The essence of these is universality, that is, persons engaged in a wide variety of activities can rent them, according to the Civil Code. Their area can be different, moreover, it can be easily divided to suit the needs of different tenants due to quickly erected partitions.

It is very easy to rent out or lease such areas, however, their cost is much higher due to the lack of additional approvals.

Why renting is better than buying

Often, owners of non-residential real estate think about selling the property, but renting it can bring much more income. In addition, it will be stable, but this largely depends on the location.

Among the advantages noted by tenants:

1. Availability. Financial expenses rental prices are lower than purchase prices.
2. Simplified registration procedure - .
3. Possibility to change landlord. Of course, for someone who rents it out, this is not very good, but everything depends largely on the appetites of the owner and the location of the property.

Important! As long as business flourishes in our country, its participants will need space for offices, warehouses, shops, beauty salons, etc. This means that owners of commercial space can count on stable passive income.

Specifics of leasing non-residential premises

According to the law, individuals and legal entities can rent out premises not intended for housing, being the full owner, without registering as an individual entrepreneur and in the amount of 13%.

There is an exception when registration of an individual entrepreneur is still necessary - this is an activity that is carried out through renting out premises, with the receipt of a permanent and stable income. The owner is required to keep records and have stable relationships with tenants, subject to the conclusion of a lease agreement for a period of 1 year or more.

If the conditions of such activities are violated and an individual does not formalize an individual entrepreneur, he may have the following consequences:

1. for a period of up to 6 months or a fine of 300 thousand rubles, or public Works lasting up to 480 hours.
2. Administrative responsibility. Collection in the amount of 500 to 2 thousand rubles.

Renting stages: step by step

It would seem that it would be easier to advertise the property for rent and wait for a crowd of people interested. But, if you do everything according to the algorithm presented below, you will be able to avoid hitches and troubles. It doesn’t matter what will be rented out: a warehouse, an office or a store premises.

Realtors: are they needed or not?

Of course, it will be faster and more reliable to complete the transaction through realtors, but it is not free. In this case, you should pay attention to real professionals who have the following characteristics:

• Experience with commercial real estate.
• Reputation.
• Availability of a database.

Rent

The success of the lease, or more precisely, how quickly it will be possible to arrange a lease, largely depends on the size of the fee. Again, there are 2 ways:

1. Enlist the help of a realtor, let him determine the cost.
2. Explore similar offers in the city yourself.

The amount of rent depends on the following indicators:

• From the square.
• Purpose.
• Proximity to transport interchanges.
• Situations in the commercial real estate market.

Advice! If you want to quickly rent out your property and start earning income, we recommend renting it out a little cheaper than the available offers on the market.

Search for a tenant

If you trust a realtor, then these troubles are transferred to his shoulders. At the same time, he receives a certain commission upon successful completion of a transaction. Having decided to act on your own, the options for finding those willing are as follows:

1. If the premises are small (for 1 tenant), then you can place an ad on special Internet platforms in the city. You can also place an ad in your local newspaper. . An effective option is a banner on the window of a rental property.
2. If the room is large, then the best solution is to create a thematic website. Of course, you need to promote it using modern internet marketing tools. It’s unlikely that anyone will be able to rent the entire area at once, so you’ll have to be patient.

Lease agreement: rules for drawing up

The laws of the Russian Federation do not have clear rules for regulating rental relations. When drawing up a document, you should be guided by the general rules for drawing up contracts, in which the essence of the transaction is that the owner transfers the agreed area for temporary use to the tenant for a certain fee.

The agreement must be drawn up in writing in two copies. The text must indicate the following essential conditions:

• Details of the parties - subjects.
• Characteristics of the subject of the contract. Moreover, they must be such that they make it possible to unambiguously identify it. Among the important points: inventory number, the exact address, purpose, name, area.
• Terms of use of rental space.
• The amount of payments according to the agreement.

If the rental period of the premises exceeds 1 year, then the following documents should be submitted to Rossreestr:

1. Statement.
2. Technical plan prepared by a cadastral engineer.
3. Agreement with attachments.
4. Passport.
5. Receipt for payment of state duty.
6. Additional documentation, if available.

This algorithm and rules work equally for both individuals and legal entities. In the second case, the peculiarity of the contract is the presence of details and the amount of the state duty.

Risks for the landlord

Of course, any relationship regarding real estate carries certain risks, among the main ones:

• Inappropriate use. Although the lease agreement clearly states for what purposes the premises will be used, tenants may violate these clauses for the sake of their profits. If this happens, then the owner has every right.
• Damage to premises and equipment. It happens that a seemingly decent tenant behaves in an inappropriate manner: he makes the equipment and the premises itself unusable. In this case, the lessor has every right to demand compensation for losses from him, and legal recourse is allowed.
• Not making a payment. Anyone can encounter such a problem, but it is best to prevent this by first specifying responsibility for late payments; such an element of the contract will allow you to feel confident. If the contract does not contain a clause regarding the timing of payment of rent, then there is nothing to complain about.

Municipal facilities

Non-residential properties are often rented out, which... They are generally more affordable than private property. By registering rental transactions, it is possible to replenish the city budget. Mostly contracts are concluded that relate to buildings and premises, less often municipal enterprises.

Important! The main problem that tenants face is the unsatisfactory condition of the property; they have to spend money on repairs and bringing it to an acceptable condition.

Another feature is that such premises can be transferred to the tenant only after an auction. Otherwise, there are no specifics regarding the conclusion of the contract. It is drawn up according to a standard template in two copies for a period of up to 5 years, plus one for Rosreestr. A very important point: when receiving real estate for rent from the municipality for a period of more than 3 years, the tenant receives priority.

Conclusion

A variety of non-residential real estate properties are available for rent. Transactions to obtain them for temporary use are becoming more common. The presented sample contract will help you draw it up correctly, without missing important points.

Many people own various non-residential properties that are not used for any purpose. The best option is to rent them out, since under such conditions a constant and high income is ensured. To do this, the landlord can act as an individual, individual entrepreneur or business owner. The procedure for leasing non-residential premises must be carried out competently, for which official contracts are drawn up with tenants. The need to pay taxes on income received is taken into account.

Rules for providing objects for rent

Many property owners use this type of activity. Renting non-residential premises allows you to receive high passive income. In this case, the lessor may be:

• an individual who is the direct owner of the property, therefore he must have official documents for this property;
• An individual entrepreneur specially registered with the Federal Tax Service to conduct this activity, and usually entrepreneurs choose the simplified tax system, PSN or UTII to pay taxes, since through the use of simplified regimes it will not be difficult to calculate and pay tax, as well as submit a declaration;
• a company represented by a legal entity, and enterprises, like individual entrepreneurs, can use simplified systems for calculating tax.

When drawing up a contract, any of the above owners take into account various nuances. If the rental of non-residential premises is carried out without official registration and registration of income with the Federal Tax Service, then this is an illegal activity for which the owners of the premises are held accountable.

Rules for renting out objects by individuals

Private citizens can own different real estate properties. They are used for different purposes, such as:

• creation of an office;
• warehouse organization;
• formation of a production enterprise;
• creation of stores.

A citizen can act as a party to a lease agreement. People must be the direct owners of objects, therefore they are required to have the appropriate title documents and an extract from the Unified State Register of Real Estate. The specifics of leasing non-residential premises by an individual include the following:

• citizens must make an entry in advance in Rosreestr that the existing premises are a non-residential property, and technical and cadastral parameters must additionally be indicated;
• if the premises are not registered in the cadastral register or are unregistered, then it is not allowed to officially transfer it for use by other persons;
• handing over an object for use to companies or other citizens is a property transaction, therefore a civil contract must be concluded with the owner;
• In order for the documentation to be formalized officially and correctly, the agreement is drawn up exclusively in writing, after which it is certified by a notary and registered with Rosreestr.

Often an agreement is drawn up for a period not exceeding one year. Under such conditions, it is not necessary to register the document with Rosreestr.

What documents are required from an individual to conclude a transaction?

If non-residential premises are leased by an individual, the citizen must prepare certain documentation in advance. This includes the following papers:

• passport of the citizen who is the owner of the premises;
• certificate of ownership, which can be replaced by a new extract from the Unified State Register of Real Estate, which indicates the direct owner of the object;
• technical certificate;
• other technical documents issued to the owner by BTI employees;
• an extract from Rosreestr confirming that the property does not have any encumbrances represented by arrest, pledge or other restrictions.

It is allowed to attract a representative to participate in the transaction, but he must have a notarized power of attorney.

Are taxes paid by individuals?

Quite often, citizens who own real estate use this type of activity to earn money. Renting out non-residential premises brings people quite a significant passive income.

If the agreement is registered in Rosreestr, then information from this institution is sent to the nearest branch of the Federal Tax Service to record the income of citizens. Therefore, renting physical persons of non-residential premises require the calculation and payment of income tax.

To do this, you must annually submit a 3-NDFL declaration to the Federal Tax Service, which indicates all the citizen’s income from renting out the property. Additionally, this document provides the correct amount of personal income tax. Therefore, you will have to pay 13% on the amounts received. Due to such a high tax burden, citizens often prefer to register an individual entrepreneur or open a company in order to significantly reduce the amount of tax, since when using simplified regimes, the tax amount can be reduced to 6% of all income.

Nuances for individual entrepreneurs

Many citizens who are owners of real estate that they prefer to rent out specifically open individual entrepreneurs for this purpose. In this case, they can use simplified regimes when calculating the amount of tax. Leasing of non-residential premises to individual entrepreneurs takes into account the following nuances:

• the conclusion of a contract with tenants must be recorded in an official agreement, which specifies the duration of the contract, the features of the property, the cost of rent and others important features;
• if the agreement is valid for more than a year, the contract is registered in Rosreestr;
• IP taxes will certainly be paid for the income received, for which the entrepreneur can choose the patent system, simplified tax system or UTII;
• The direct transfer of funds must be recorded, for which receipts are drawn up, but most often money is transferred to a current account, so you can prove the receipt of money using bank statements.

Through the use of simplified tax systems, citizens can avoid paying significant taxes. Most often, when renting out non-residential premises, individual entrepreneurs choose UTII, since when using this tax the same amount is paid quarterly. The tax in this case depends on the size of the premises, so it is not affected by the rental price.

The lease of non-residential premises to individual entrepreneurs must be officially carried out. Taxation depends on the chosen regime, but it is important not only to correctly calculate and pay taxes on time, but also to prepare declarations necessary for employees of the Federal Tax Service.

What documents are required from individual entrepreneurs?

If the owner of non-residential real estate is an entrepreneur, then the following documents must be prepared to draw up a contract with the tenant:

• certificate of registration and registration;
• citizen's passport;
• title documents for the property;
• technical papers for the facility.

A correctly drawn up agreement must be submitted to the Federal Tax Service along with the declaration, since it confirms the conduct of a specific activity.

Specifics of renting out premises by companies

Often, various non-residential properties belong not to individuals, but to enterprises. Firms often decide to rent out non-residential premises. The procedure in this case has the following features:

• the company may not be the owner of the object, as it can act as an intermediary;
• a civil contract is drawn up with the tenants, to which various documentation from the company is attached;
• The organization must pay tax on the income received, calculated on the basis of the applicable tax regime, and companies can combine several systems at once to save money on fees.

If the company is not the direct owner of the property, then it can sublease it. Under such conditions, it is required to obtain permission for this activity from the owner.

What documents are required from the company?

If the lessor is a company, then to draw up an agreement the company must prepare the following documentation:

• certificate from the Unified State Register of Legal Entities;
• constituent documentation of the enterprise;
• title papers for the property, confirming that the company actually has the rights to rent out this premises;
• if an object is subleased, the company must have permission from the owner for such activities;
• the founder, who is the owner of the business, can issue a power of attorney for his employee, as a result of which he has the appropriate authority to carry out the transaction.

Most often, companies with significant areas rent them out, since they do not use them themselves for any purposes. Renting out non-residential premises provides significant passive income, which is why many companies resort to this method of earning money. When drawing up an agreement with a company, you should definitely register it with Rosreestr.

Leasing of objects by the municipality

The administration of any city owns many different real estate properties, which can be residential or non-residential. In this case, the city authorities may decide on the need to rent out these facilities to direct users. Funds received from such activities will be directed to the local budget.

Under such conditions, it is necessary to follow the correct order of delivery of objects. For this, the following nuances are taken into account:

• to determine the tenant, official tenders are certainly held;
• a lease agreement is concluded with the bidder who offers the highest rent;
• the bidding is held in the form of an auction, and individuals, individual entrepreneurs or organizations can take part in it;
• To participate in the auction, you must submit a special application on the regional administration website;
• only after registration all participants are invited to the auction;
• a deposit, represented by an entrance fee, is paid by all applicants, and it is usually equal to 10% of the cost of the object;
• the rental price is calculated based on the cadastral price of the property;
• If only one applicant submits an application, then no bidding will be held, so the applicant issues a lease without an auction.

The administration may provide the opportunity to sign a contract for a long period exceeding 10 years.

Rules for drawing up a contract

Regardless of who the landlord is, it is important to draft the lease agreement correctly. It is with its help that the proper execution of a property transaction is carried out. The lease agreement for non-residential premises must contain the following information:

• the place and date of its preparation is indicated;
• the parties involved in the transaction are specified;
• if the participants are individuals, then their full name, date of birth and information from their passports are entered;
• if the tenant or lessor is a company, then its details are indicated;
• are prescribed technical features the property, as well as the address of its location;
• lists the conditions on the basis of which the property can be used;
• the rental period and cost are indicated;
• it is allowed to include a clause on the basis of which in the future the tenant will have the opportunity to purchase the property;
• the rights and obligations of each participant in the transaction are given;
• the responsibility of the parties is indicated, since if they violate the terms of the agreement for various reasons, then different sanctions or other measures of influence will be applied to them;
• the conditions on the basis of which the contract can be terminated early are given;
• situations when you will have to go to court to resolve various conflict issues are listed;
• various force majeure circumstances are included under which the parties to the transaction must behave in a specific way.

This documentation does not need to be certified by a notary. This official document regulates the procedure for leasing residential and non-residential premises. The documentation is drawn up in three copies, since one remains with the landlord, the second is given to the tenant, and the third is used for registration with Rosreestr. The agreement comes into force only after registration. Prolongation of the contract is allowed if there is an agreement between the parties. A sample agreement is presented below.

Rules for drawing up a transfer and acceptance certificate

As soon as an agreement is drawn up on the basis of which non-residential premises are leased by an individual entrepreneur, private individual or company, it is required to transfer the object to the tenant.

The transfer is carried out directly within the terms specified in the contract. For this purpose, it is advisable to draw up a transfer and acceptance certificate. A document is drawn up in the presence of third parties confirming that the parties to the transaction are in good faith and capable.

The document lists all the parameters of the existing real estate, which include:

• condition of floor and wall coverings;
• availability of plumbing fixtures;
• location and technical features of communications.

If there is furniture in the room, you should list it and also indicate what condition it is in.

What tax regimes are used by the lessor?

Property owners who rent out real estate receive a certain income from this process, on which they are required to pay tax. Individuals pay 13% on all income. Due to such a high tax burden, landlords prefer to open an individual entrepreneur or a company. Different tax regimes can be selected for calculations:

• USN. Under this regime, 6% of all cash receipts or 15% of net profit is paid. Local authorities may increase rates for office or retail real estate. The tax base is income for the year of work or profit from activities. Some regions are introducing incentives for small businesses. Additionally, due to tax transfers, the amount paid by entrepreneurs for themselves to the Pension Fund and other funds is reduced.
• Patent for leasing non-residential premises. This tax system is considered the most profitable for many entrepreneurs. Only IP patents can be used. Leasing non-residential premises under such conditions does not require the preparation and submission of various reports to the Federal Tax Service. Therefore, it is only necessary to initially purchase a patent at the optimal cost for a specific period of time. They can purchase an individual entrepreneur patent for different periods. Leasing non-residential premises using this mode is considered a profitable process.
• BASIC. This system is rarely chosen for renting out properties, since you have to pay a large number of taxes and accounting. Typically, this mode is used by companies that do not want to combine several systems.
• UTII. Renting non-residential premises under this regime is usually chosen only if there is a small-sized property. If the premises have a significant area, then it is more advisable to choose the simplified tax system or a patent. When calculating UTII, the physical indicator represented by the area of ​​the property is taken into account. Therefore, it is optimal to choose this mode if the size of the object does not exceed 30 square meters. m.

The choice of a specific system depends on the direct tenants. Some companies and individual entrepreneurs prefer to combine several regimes, which provides an opportunity to reduce the tax burden.

Conclusion

Renting out various non-residential premises is considered a profitable process. It can be carried out by individuals, individual entrepreneurs or companies. Firms may not be the owners of the objects at all, so they act only as intermediaries.

The procedure for providing real estate for rent requires proper execution of the transaction, for which an official agreement must be drawn up between the participants and registered with Rosreestr.