The Duma explained in what cases summer residents may not pay tax on baths

State Duma deputy Sergei Gavrilov (Communist Party of the Russian Federation) explained that the owner of a land plot will have to pay a tax for a bathhouse, barn, toilet, or other similar structure if these buildings are classified as outbuildings. In other cases, citizens do not have to pay tax.

“The main feature of such a building is the presence of a solid foundation, which distinguishes it from similar buildings without a foundation, which are no longer inextricably linked to the ground and are easily moved. In the second case, these structures (bathhouse, toilet, shed, greenhouse, shed, etc.) are no longer considered capital construction projects and citizens do not have to pay taxes on them,” said “RIA News” Mr. Gavrilov.

As the deputy noted, according to the explanation of Rosreestr, if buildings on a private land plot, including a bathhouse, barn, toilet, have a foundation and all the signs of a capital facility, the citizen who built this facility is obliged to register it as a capital construction facility. “Then he must pay a tax for owning such real estate,” added Sergei Gavrilov.

The new taxation procedure for land plots came into force in 2022. The changes also affected the taxation of buildings on them, in particular bathhouses and sheds. After registration of ownership of an object located on a permanent foundation, information about it goes to the Rosreestr database, and from there to the Federal Tax Service. After this, a tax is assessed on the object. Art. 407 of the Tax Code of the Russian Federation exempts citizens from paying tax if the area of ​​the outbuilding does not exceed 50 square meters. m.