Property tax for disabled people of the 2nd group. What tax benefits and other support from the state can people with disabilities use?

Due to the presence of certain reasons, there are more and more disabled people in our country every year. They are no more protected category of citizens than pensioners and require protection from the state.

Today, federal legislation recognizes people with disabilities of various groups as a privileged category of the population. They are entitled to a variety of social and tax benefits, which allows them to at least slightly improve their financial condition, and gives them more chances to defend their rights.

In 2017, disabled people receive the same tax benefits as in the previous year. Today there are various social programs that are aimed at supporting this category of people.

For people with disabilities in Russia, according to tax legislation, the following benefits are provided:

• transport;
• property;
• land;
• benefits for entrepreneurs with disabilities;
• tax exemptions.

Regardless of the group of disability, each person with a disability must continuously certify that they have a disability in order to receive benefits.

Benefits for the payment of state duty

If it is necessary to apply to a notary, persons with disabilities receive benefits for the payment of state duty. For the conclusion of any transaction, the disabled of the second group are required to pay only half the cost. The category of exceptions includes such actions that are associated with the deprivation of the right to own real estate or vehicles (sale, donation, etc.).

The full amount of the state fee should not be paid by those citizens who live in boarding schools for people with disabilities at the time of their registration at this place of residence.

Public organizations of people with disabilities have the right not to pay state duty while using the services of courts of general jurisdiction and justices of the peace. But there are exceptions. If the amount of the claim exceeds 1 million rubles, then you will have to pay the state fee, but in a reduced amount. The reduction occurs in the amount of the fee, which should have been in the claim up to 1 million rubles.

Disabled veterans of the Great Patriotic War have the right not to pay a fee for issuing a national or foreign passport or when registering state acts.

Vehicle tax relief

Disabled persons of the second group can become tax beneficiaries if:

• they have a car specially equipped for driving a person with disabilities;
• the engine power of the car does not exceed 100 horsepower, and the vehicle itself was issued or purchased by government agencies for the protection of the population;
• if the disabled person has only one vehicle and it is registered in his name.

In the latter case, the car must also meet certain characteristics: the engine power does not exceed 150 horsepower. Such a rule is not mandatory and is present only in some regions of the country.

In some areas, the cost of the vehicle tax for the disabled is halved, but the engine power must not exceed 150 hp. With. If the power of the car is higher than this norm, then the tax is paid in full, regardless of the disability group.

Property tax benefits

The following categories of citizens are not required to pay property tax:

• disabled from birth;
• disabled people of the 2nd group;
• disabled people of the 1st group.

This also includes disabled veterans of the Second World War. Thanks to this benefit, people with disabilities can save up to 10 thousand rubles.

Tax incentives for disabled people of the 2nd group completely exempt them from paying property tax.

Benefits for the disabled on land tax

Thanks to benefits, for the disabled is reduced by 10 thousand, based on the full amount of tax on the site. This applies to those allotments that are given for perpetual use to a disabled person or transferred by inheritance.

Land tax benefits are provided to the following categories of people with disabilities:

• for disabled people of the first and second groups;
• for disabled people who have deviations from childhood;
• disabled veterans of the Great Patriotic War and combat veterans who received a disability during the performance of combat missions;
• citizens who have received a disease after radiation as a result of testing at nuclear facilities or space industry facilities.

All other groups of disabled people are required to pay land tax in full, unless otherwise provided by law.

Tax incentives for disabled entrepreneurs

The level of employment in the Russian Federation leaves much to be desired. It is not easy to find a good job even for healthy people, and there is no need to even talk about the disabled. To change this situation, the state provided such categories of citizens with benefits for doing business. This statement applies to disabled people of all three groups.

They also receive the right to tax deductions, as stated in Article 218 of the Tax Code. The same legislative act contains information that disabled people who are individual entrepreneurs are also entitled to social deductions. The amount of such deductions is equal to the cost of medicines and medical services that the disabled person spent on his treatment.

When paying for notary services, an individual entrepreneur with a disability status receives a 50 percent discount.

Also, people with disabilities are entitled to a tax deduction. It is 500 rubles for each month of deductions to the tax. Disabled people of the second group are exempt from paying UST, but they are required to pay VAT.

Disabled people also have benefits when applying for a new job, including the deduction of insurance premiums. In the latter case, the amount of insurance premiums should not exceed 60 percent of the insurance rate.

Those enterprises that employ more than 80 percent of people with disabilities are eligible for property and land tax benefits. This rule also applies to those enterprises, the authorized capital of which is owned by persons with disabilities. In this case, the owner of such a firm is also exempt from paying taxes.

If disabled people purchase vouchers to sanatoriums or other rehabilitation organizations, then VAT is not charged from them. Also, the employer must pay them financial assistance, the amount of which is from 4 thousand rubles. Also, in the form of assistance, necessary medicines or compensation for their purchase can be provided.

If there is a child with a disability in the family, then his father or mother is entitled to an income tax exemption. They also have the right not to pay tax after receiving immovable or movable property as an inheritance.

tax deductions

For disabled people who are engaged in entrepreneurial activities, the state provides tax deductions.

The amount for which the tax should be paid is reduced by 3 thousand rubles if:

• the taxpayer is a disabled person who was injured at the Chernobyl nuclear power plant, as well as all military personnel and other liquidators of the disaster at this facility;
• the tax is paid by a disabled person who has suffered radiation sickness;
• invalids of the Great Patriotic War;
• military personnel who became disabled due to injury while performing combat missions in the USSR or the Russian Federation.

A tax deduction in the amount of 500 rubles for each month of tax payment is received by the following categories of citizens:

• disabled people who have been disabled since birth or early childhood;
• invalids of the first and second groups.

The right to receive a tax credit applies to parents, guardians or adoptive parents who have custody of a child with a disability. The amount of the deduction in this case will be equal to 3 thousand rubles, if the child is not yet 18 years old, and he is a disabled person of the first or second group.

How to take advantage of government benefits

To receive any of the above benefits, you must write an application to the tax office. In addition, you will need to submit all the necessary documents to confirm the status of the beneficiary.

To receive benefits, you must also submit a certificate of disability or a certificate of a participant in the Great Patriotic War.

To receive property tax, you must write statements separately for each item of property. It should be written in free form, since there is no standard form in this case.

The situation of people with disabilities in our country is quite difficult. And although the state is constantly trying to help them both financially and in the form of benefits or compensation, the situation does not change dramatically.

The reason for this may be the ignorance of citizens of their rights. If almost all people with disabilities use social benefits, then almost none of them know about tax benefits. This is due to people's ignorance of tax laws.

To increase your knowledge on the tax side, you should visit the tax office in your region from time to time and learn about legislative news in this area. Tax officials are obliged to help the disabled person and clarify the current situation for him.

Also, one should not forget about regional legislation, which concerns tax benefits. Local authorities have the right to amend federal legislation, which allows them to provide even more benefits to people with disabilities.

Video about social guarantees for people with disabilities in our country:

Nov 14, 2017 Benefit Help

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Property tax benefits are available to:
1. Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
2. Disabled people of I and II groups, disabled since childhood;
3. Participants in the Civil and Great Patriotic Wars, other military operations to defend the USSR from among the military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans;
4. Persons of the civilian staff of the Soviet Army, Navy, internal affairs and state security agencies, who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were during this period in cities, participation in the defense of which is credited to these persons in the length of service for the appointment of a pension on preferential terms established for military personnel of units of the army in the field;
5. Persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 N 1244-1 "On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster", in accordance with the Federal Law of November 26, 1998 Year N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River";
6. Military personnel, as well as citizens dismissed from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staff measures, having a total duration of military service of 20 years or more;
7. Persons who were directly involved in the special risk units in the testing of nuclear and thermonuclear weapons, the elimination of accidents of nuclear installations at weapons and military facilities;
8. Family members of servicemen who have lost their breadwinner. Benefits for family members of military personnel who have lost their breadwinner are provided on the basis of a pension certificate, which bears the stamp "widow (widower, mother, father) of the deceased soldier" or there is a corresponding record certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If the indicated family members are not pensioners, the benefit is granted to them on the basis of a certificate of death of a serviceman.

You need to contact the tax office, write an application for a benefit and attach supporting documents: a certificate of a disabled person, a certificate from the VTEC. You will be granted a benefit in accordance with paragraph 1 of article 4 of the Law of the Russian Federation dated 09.12.1991 No. 2003-1 "On taxes on property of individuals" in the amount of 100%.

There is a sufficient number of disabled citizens in Russia. For various reasons, not all of them are aware of what tax benefits they can take advantage of. And those who are interested in this topic want to know in detail what documents to submit, what registration procedure to go through.

There is also an interest in where to apply, in what cases they may refuse to provide relief from civil taxation. There are benefits that do not apply to persons with a 1st or 2nd category of disability. Much also depends on the size of the monthly allowance accrued to such citizens from the state budget.

Who is supposed to

Disabled people of the 2nd group include people who have serious diseases with irreversible processes, or who have vivid symptoms. These persons are partially or completely deprived of the opportunity to physically serve themselves.

Both for working (with official employment) and for unemployed disabled people, a special medical commission is provided.

It is she who determines the degree of damage, limitation of working capacity, or complete incapacity of a person. Also issues relevant documents.

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In order for a disability of the 2nd group to be recognized by specialists, the following of a number of factors must be present:

1. Loss of ability to work on the face. It can be partial or complete.
2. A person needs regular care and maintenance.
3. The patient has no limbs, or they are atrophied, non-functional.
4. The presence of an incurable disease is recorded.
5. Psychiatry presented the facts of violations in mental development, or functions.
6. The person has lost one of the internal organs.
7. Vision or hearing was seriously impaired.

If a disabled person can work, then doctors prescribe a number of restrictions for him in terms of providing a workplace, work schedule, etc.

Tax breaks, monthly allowance, cash support in the form of one-time material assistance are provided to such persons as state social support.

A disabled person must apply for the ITU - Medico-Social Expertise. The general procedure for passing such a commission is indicated in Law No. 181-FZ of November 24, 1995, in force in the latest edition.

What tax benefits do disabled people of 2 groups have?

For civilians experiencing significant physical difficulties, the same tax benefits that were provided by the state in 2017 remain.

Today, such citizens have the right not to pay, or pay less in the following areas:

1. Property possession, or transactions of purchase and sale of valuable property.
2. Transport taxation.
3. Land taxes for persons living in private houses, cottages.
4. Income tax (clause 38, clause 1, article 264 of the Tax Code of the Russian Federation).
5. Income tax (personal, total, property, other).

As for the size of property tax benefits, here we are talking entirely about rates assigned differently by regions of the country.

Local self-government bodies are engaged in determining the size. In some administrative center, for example, disabled people are completely exempt from property taxes, and somewhere they pay 50% or less.

It is necessary to take into account one more factor - this information can change from year to year, when local authorities change their policy regarding the social security of citizens of a poorly protected social category.

Transport taxes are levied on all persons who have personal transport of any kind - a car, boat, scooter, or motor boat. Disabled people of the 2nd group have the right not to pay such a fee at all.

But to receive benefits, it is not enough to have one certificate of disability. It is also necessary to show documents for the equipment, which would indicate that it was structurally converted for a driver with disabilities.

The following conditions must also be met:

1. The machine must not exceed 100 horsepower.
2. The vehicle must be purchased through the social security authorities.
3. Must be owned by a disabled person.
4. The equipment must be registered with the relevant authorities - for example, a car with the traffic police.

In some cities, the highest threshold for car power in large volumes is allowed.

For example, this can be seen in the following regulations for passenger cars:

• Moscow - in order to receive benefits, it is permissible for a disabled person to have a car with a capacity of up to 200 hp;
• St. Petersburg - up to 150 hp;
• Voronezh - up to 120 hp;
• Lipetsk - up to 200 hp

In order to have a reduced tax rate for the use of land, a disabled person of the 2nd group will need to take care of the following conditions:

1. Be the owner of the land.
2. Own the property indefinitely or for a specified period.
3. Or be the heir to a land area with a lifelong right of possession.

In the event that land is registered on a citizen for a specific period of time, tax payment is made only within the framework of existing property rights. How much to pay is decided by local governments in Russian cities.

The tax percentage is the cadastral price of the plot. It serves as the tax base for calculating the amount of the state fee.

For disabled people, a reduction in payments in this area is available within the limits of 10,000 rubles. But this is in the event that a citizen or citizen received the status of a disabled person of the 2nd group before January 1, 2004.

In addition to the civic duty to pay mandatory fees, there is also a tax "discount" for legal entities that have officially hired disabled people of the 2nd group.

In the case of 80 percent of the content of such citizens in their staff, the organization will have the right not to pay land tax at all.

This also applies to cases where the authorized capital of the enterprise was formed from the funds of disabled people, and their property was on the balance sheet. The rules are enshrined in clause 3 of article 381, as well as clause 5 of article 395 of the Tax Code of the Russian Federation.

In addition to benefits, there is also the opportunity to receive a tax deduction. Full information about them is contained in Article 218 of the Tax Code of the Russian Federation.

The monthly allowable refund amounts in Russia are as follows:

Tax deductions as a mechanism is also considered as an exemption. The scheme is to return part of the money to the payer, which was deposited by him into the state account for mandatory fees.

But this is possible only when the categories of citizens specified in Russian legislation are exempted from paying a certain percentage of the tax. If disabled people are allowed not to pay at all, then he does not pay. In this case, deductions, as a way of compensation, are not connected and do not work due to inexpediency.

How to issue

To apply for a tax benefit for a disabled person of the 2nd group, you must pay attention to the following procedure:

1. Preparation of documents.
2. Submission of an application to the tax office at the place of residence or registration of the place of residence.
3. Waiting for approval of the submitted application.
4. Submission of a package of papers for consideration.
5. Receiving a positive response and instructions on how and how much to pay now every month.

Every disabled person has the right to expect benefits as soon as possible. Therefore, state structures do not delay with registration - approximately within 1 working day, everything is fully processed.

What documents will be needed

A preliminary package of papers is collected according to the list, which can be taken from the tax authority.

The list of documents is as follows:

• statement;
• citizen's passport;
• certificate of disability - certificate;
• conclusion from ITU;
• rehabilitation program from a medical institution;
• legal papers for property, land, if the tax is profile;
• certificates from the accounting department, if the disabled person works under the Labor Code of the Russian Federation;
• a copy of the work book, if any.

Application forms can be downloaded from the official websites of tax authorities. When they provide a certificate, they always make sure that it is not overdue. Usually issued by medical institutions for a period of 1 year. Then the disabled person is re-examined and receives a new certificate.

Can they refuse

Refusal to receive a disabled person can only be in the following cases:

1. There is no document in the package of papers provided.
2. Not all documents confirming his status are in order. Some papers are out of date. Particular attention should be paid to the period of validity of the ITU certificate.
3. A person for some reason (temporarily or permanently) does not receive state cash benefits, although disability is confirmed by documents.

When a citizen with a 2nd group of disability is aware of his rights, he will be able to demand tax simplification from state bodies for himself.

In such cases, citizens with disabilities have the opportunity to spend their money on improving their health and quality of life.

To receive a tax “discount”, you must apply with an application to the MFC, to the website of the State Service, or to the Federal Tax Service (through the website, or personally arrive at the institution). In many ways, the use of Internet services is convenient for people with disabilities.

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Tax benefits for disabled people of groups 1, 2 and 3 - personal income tax deduction for disabled people

In Russia, there are a number of laws that allow people with disabilities of different groups and categories to have when paying taxes. They are completely exempt from some taxes, some are paid partially. In any case, this is a good help that you should know about in order to claim and exercise your rights.

Benefits for payment of state duty

Disabled people when applying to a notary have benefits for paying state duty. For all transactions, they are charged only half the cost (the benefit is relevant for disabled people of the first and second groups).

An exception is actions related to the alienation of real estate or transport.

The state duty will not have to be paid to people living in boarding schools organized for the disabled when they register at their place of residence.

Public organizations of disabled people and disabled people of the first or second group should not pay a fee to the state when using the services of justices of the peace and courts of general jurisdiction. However, payments are not made only when the value of the claim reaches a million rubles. An amount higher than indicated means that the amount of the state duty must be paid, but in a reduced amount (the duty is deducted in case of a claim up to one million rubles).

The invalids of the Second World War are exempted from paying a fee to the state treasury for obtaining a passport (foreign and civil) or when extending its period of operation, when registering state acts.

When paying transport tax

Transport tax is not paid by car owners with a group in the following case:

• the presence of a passenger car specially designed for a disabled person to drive;
• use of a car with an engine power not exceeding one hundred horsepower (issued or purchased with the help of the Bodies involved in social protection of the population).

Persons with disabilities of the first and second groups and the Great Patriotic War who own one vehicle, if it is registered in their name, do not have to pay transport tax. In this case, the machine must have the following characteristics: engine power up to one hundred and fifty horsepower. However, this clause does not apply to all regions.

For certain areas, the tax rate is reduced by half (per horsepower). In this case, the engine must have a capacity of up to one hundred and fifty horsepower. For machines with higher power, the tax is paid on a general basis.

Property Tax Benefits for the Disabled

The following categories of federal beneficiaries do not pay property tax:

1. disabled people born with disabilities;
2. disabled people of the first group;
3. disabled people of the second group.

The land tax allows saving up to 10,000 rubles for this group of people. It can still be claimed by disabled veterans of the Second World War, disabled people of the second group who received it before the end of 2003 (having no restrictions on work), disabled people as a result of the elimination of accidents associated with radioactive radiation. It is important that the site was issued to the specified citizens.

You should be aware that the tax on property, land, transport is regulated not only by federal law, but by legal acts of municipal authorities.

How to use them

Any applicable tax benefit can only be obtained by writing an application to the tax office. In addition, documents confirming the existence of special rights should be submitted.